SFL corp (SFL) used to consider their drilling assets as off Balance Sheet items. In the last six months, the two drilling assets have been consolidated to SFL and so can be reported as an owned asset vs a Variable Interest Entity (VIE).
One of the drilling assets, West Hercules, just received a new contract to work in Namibia in Q4 2023
SFL – New Contract for Semi-Submersible Rig Hercules | Hellenic Shipping News Worldwide
As noted in the link, asset completes an SPS survey, then heads to Canada for a short drilling contract. Then off to Namibia.