Estimates:

The measurement and recognition of revenues on construction contracts based on the input method:

Impairments:

The anticipated useful life of the leased facilities under an operating lease:

Uncertain income tax treatment:

The Company’s exposure to litigation and non-compliance:

The warranty provision:

The timing and estimated cost of demobilization:

Significant estimates and judgments in the context of current economic and geopolitical environment

4.3.13 Property, Plant and Equipment 4.3.8 Net Impairment Gains/(Losses) on Financial and Contract Assets 4.3.3 Revenue

Judgments:

Lease classification as Lessor:

IFRS FPSO