Company: NE-WTA
Filing Date: 2025-08-06
Form Type: 10-Q
Source: 0001628280-25-038188
Chunk: 71

Company: Noble Corp plc
Filing Date: 2025-08-06
Form: 10-Q
Item: Item 8
Chunk 71
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Return on plan assets(501)(2,147)(567)(2,310)Recognized net actuarial (gain) loss56 (11)25 — Net pension benefit cost (gain)$135 $102 $(24)$(123)Six Months Ended June 30,20252024Non-USUSNon-USUSInterest cost$1,126 $4,519 1,034 4,375 Return on plan assets(974)(4,293)(1,131)(4,621)Recognized net actuarial (gain) loss108 (22)49 — Net pension benefit cost (gain)$260 $204 $(48)$(246)During the three and six months ended June 30, 2025 and 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 six months ended June 30, 2025 and 2024.

Note 10 — Commitments and ContingenciesTax MattersAudit claims of approximately $357.3 million at June 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. This remains 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 have a greater than 50% likelihood of being sustained upon challenge by a tax authority. We cannot predict or provide assurance as to the ultimate outcome of any existing or future assessments.Hurricane Ida Personal Injury ClaimsAs previously disclosed, in preparation for Hurricane Ida in the United States Gulf of America, also known as the United States Gulf of Mexico, in August 2021, the Noble Globetrotter II successfully secured the well it was drilling and detached 

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