The Condensed Consolidated Balance Sheets include the following amounts due from and to related parties and associated companies.


(in thousands of $)	June 30, 2026	December 31, 2025
Amounts due from:

Frontline	8,813	3,816
Seatankers	553	736
Front Ocean	8	—
Paratus	3	3
Northern Ocean	2,177	2,120
NorAm Drilling	211	175
River Box	117	110
Other related parties	3	3
Allowance for expected credit losses	(20)	(22)
Total amount due from related parties	11,865	6,941

Loans to related parties - associated companies, long-term
River Box	45,000	45,000
Total loans to related parties - associated companies, long-term	45,000	45,000

Amounts due to:
Frontline	1,173	1,096

Seatankers	99	105
Front Ocean	100	97
Other related parties	5	5
Total amount due to related parties	1,377	1,303