Property, Plant and Equipment owned by the Company

The movement of owned property, plant and equipment during 2025 and 2024 is summarized as follows:

2025

Land and buildings

Vessels and floating equipment

Other fixed assets

Assets under construction

Total

Cost

59

1,215

84

65

1,423

Accumulated depreciation and impairment

(44)

(1,140)

(55)

-

(1,238)

Book value at 1 January

15

74

29

65

184

Additions

0

(0)

14

10

23

Disposals

-

(0)

(0)

(0)

(0)

Depreciation

(1)

(19)

(11)

-

(31)

(Impairment)/impairment reversal

-

-

-

-

-

Foreign currency variations1

1

(0)

3

0

4

Other movements

(0)

29

2

(32)

(1)

Total movements

0

10

7

(22)

(4)

Cost

66

690

101

43

899

Accumulated depreciation and impairment

(50)

(605)

(64)

-

(719)

Book value at 31 December

16

85

37

43

180

  • 1 Foreign currency variations refers to the impact of the foreign currency variations in total cost offset by the impact in accumulated depreciation, with limited effect in the net book value.

2024

Land and buildings

Vessels and floating equipment

Other fixed assets

Assets under construction

Total

Cost

67

1,821

82

81

2,051

Accumulated depreciation and impairment

(45)

(1,637)

(62)

-

(1,744)

Book value at 1 January

22

185

21

81

308

Additions

0

-

14

44

58

Disposals

-

-

(0)

(2)

(2)

Depreciation

(1)

(33)

(10)

-

(44)

(Impairment)/impairment reversal

-

(39)

-

-

(39)

Foreign currency variations

(1)

0

(2)

(0)

(3)

Other movements

(4)

(39)

7

(57)

(94)

Total movements

(6)

(110)

9

(15)

(123)

Cost

59

1,215

84

65

1,423

Accumulated depreciation and impairment

(44)

(1,140)

(55)

-

(1,238)

Book value at 31 December

15

74

29

65

184

During 2025, the following main events occurred regarding owned property, plant and equipment:

  • US$23 million in additions mainly related to major overhaul costs related to repair works performed on FPSO Cidade de Anchieta and IT equipment acquired;
  • US$31 million of annual depreciation charges, following the normal depreciation schedule;
  • The derecognition of cost and accumulated depreciation related to semi-submersible production facility Thunder Hawk following its sale in December, 2025, with no impact on the net book value as the asset was fully depreciated.

Property, plant and equipment at year-end mainly comprises of one (2024: one) integrated floating production, storage and offloading system (FPSO Cidade de Anchieta) consisting of a converted tanker, a processing plant and one mooring system. This FPSO is leased to third parties under an operating lease contract.

Company-owned property, plant and equipment with a carrying amount of US$85 million (December 31, 2024: US$71 million) has been pledged as security for liabilities, mainly for external financing.

No interest has been capitalized during the financial year as part of the additions to property, plant and equipment (2024: nil).