The Company recognizes warranty provisions for the estimated costs of fulfilling its warranty obligations. Warranty provisions are categorized as either general or specific.

Warranty provisions are presented within the Company's other current liabilities and other non-current liabilities in the consolidated statements of financial position. Warranty provisions were $59.9 million and $60.8 million as of September 30, 2026 and December 31, 2025, respectively.

Standard warranty coverage generally ranges from 12 to 36 months from delivery or commissioning, depending on the product line, and provisions reflect the estimated costs over the applicable coverage period.


(in millions of $)	2026	2025
Balance as of January 1,	60.8	55.1
Current year provisions	20.7	20.1
Expenditure	(14.2)	(13.6)
Other changes	(7.4)	2.3
Balance as of September 30,	59.9	63.9
current	24.1	21.4
non-current	35.8	42.5