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OTHER LIABILITIES
 12 Months Ended
Dec. 31, 2023
OTHER LIABILITIES  
Other liabilities
NOTE 18 – OTHER LIABILITIES

USDm    20232022    2021
Accrued operating expenses 20.2 12.0  11.8 
Accrued interest 2.1 3.6  2.3 
Wages and social expenses 21.8 15.0  15.1 
Derivative financial instruments 2.8 1.9  11.3 
Other 1.3 1.6  3.2 
Balance as of December 31
 48.2 34.1  43.7 
Hereof non-current3.0 3.0 — 
Hereof current45.2 31.1 43.7 

The carrying amount is a reasonable approximation of fair value due to the short-term nature of the payable. Please refer to Note 25 for further information on fair value hierarchies.