| 16. Other assets Other assets are comprised of the following: | | | | | | | | | | | | | (in millions of $) | September 30, 2026 | | December 31, 2025 | | Governmental grants | 21.3 | | | 34.3 | | | Contract assets | 72.3 | | | 58.8 | | | Non-income based tax receivables | 56.3 | | | 36.8 | | | Income tax receivables | 28.4 | | | 25.2 | | Other | 23.3 | | | 25.7 | | Other current assets | 201.6 | | | 180.8 | | | Operating lease right-of-use assets | 97.0 | | | 68.4 | | | Contract acquisition costs | 15.7 | | | 15.3 | | | Deferred tax assets | 18.5 | | | 15.1 | | | Derivative instruments | 39.9 | | | 0.1 | | | Equity method investments | 5.4 | | | — | | Other | 9.3 | | | 5.5 | | Other non-current assets | 185.8 | | | 104.4 | |
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