Company: NE-WTA
Filing Date: 2025-10-28
Form Type: 10-Q
Source: 0001895262-25-000016
Chunk: 27

Company: Noble Corp plc
Filing Date: 2025-10-28
Form: 10-Q
Item: Item 1
Chunk 27
---
 consolidated financial statements.

Note 9 — Employee Benefit PlansPension costs (gain) include the following components:Three Months Ended September 30,20252024Non-USUSNon-USUSInterest cost$567 $2,260 $608 $2,188 Return on plan assets(491)(2,147)(665)(2,311)Recognized net actuarial (gain) loss55 (11)28 — Net pension benefit cost (gain)$131 $102 $(29)$(123)Nine Months Ended September 30,20252024Non-USUSNon-USUSInterest cost$1,693 $6,779 1,642 6,563 Return on plan assets(1,465)(6,440)(1,796)(6,932)Recognized net actuarial (gain) loss163 (33)77 — Net pension benefit cost (gain)$391 $306 $(77)$(369)During the three and nine months ended September 30, 2025, we made a contribution to our pension plans of $2.6 million. During the three and nine months ended September 30, 2024, we made no contributions to our pension plans. Effective December 31, 2016, employees and alternate payees accrue no future benefits under the US plans and, as such, Noble recognized no service costs with the plans for the three and nine months ended September 30, 2025 and 2024.

Note 10 — Commitments and ContingenciesTax MattersAudit claims of approximately $356.4 million at September 30, 2025, attributable to income and other business taxes remain outstanding and are under continued objection by Noble. Such audit claims are mostly attributable to Brazil and remain under continued monitoring and evaluation on a quarterly basis as facts change and as audits and/or litigation continue to progress. We intend to vigorously defend our reported positions and currently believe the ultimate resolution of the audit claims will not have a material adverse effect on our consolidated financial statements.We operate in numerous countries throughout the world and our tax returns filed in those jurisdictions are subject to review and examination by tax authorities within those jurisdictions. We recognize uncertain tax positions that we believe 

17

NOBLE CORPORATION plc AND SUBSIDIARIESNOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(Unless otherwise indicated, dollar and share amounts in tables are in thousands, except per share data)

have a