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Subsidiary or Equity Method, Shares Issued In Equity Offering

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- Definition

Earned dividend income on equity securities that are part of the trading and investment portfolios owned by the entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-04.2)

-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 2

-Article 9

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-Publisher AICPA

-Name Audit and Accounting Guide (AAG)

-Number AAG-BRD

-Paragraph 9, 51, 56

-IssueDate 2006-05-01

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The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 16

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

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-Name Statement of Financial Accounting Standard (FAS)

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-Section 45

-Paragraph 12

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3179-108585

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Cumulative amount of cash and other consideration received by subsidiary or equity method investee in exchange for shares or stock issued or sold. Include amounts of cash received, fair value of non-cash assets received, fair value of liabilities assumed, and fair value of any other forms of consideration.

+ References

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section H

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Price-per-share of common or preferred stock issued or sold by the subsidiary or equity method investee.

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-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section H

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SUBSEQUENT EVENTS (Details) (USD $)	12 Months Ended			1 Months Ended					0 Months Ended			0 Months Ended
SUBSEQUENT EVENTS (Details) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Feb. 28, 2013 Subsequent event	Dec. 31, 2012 Golar LNG Partners	Nov. 30, 2012 Golar LNG Partners	Jul. 31, 2012 Golar LNG Partners	Apr. 30, 2011 Golar LNG Partners	Feb. 05, 2013 Golar LNG Partners Subsequent event	Feb. 28, 2013 Golar LNG Partners Subsequent event	Feb. 07, 2013 Golar LNG Partners Subsequent event	Feb. 07, 2013 Golar LNG Partners Subsequent event Vessels and equipment
Subsequent events:
Cash distribution per share (USD per share)										$ 0.50
Dividend Income, Operating				$ 14,400,000
Shares issued in equity offering									3,900,000
Price-per-share (USD per share)						$ 30.50	$ 30.95	$ 22.50	$ 29.74
General partner interest percentage									2.00%
Shares purchased to maintain ownerhip interest									416,947
Price paid per share (USD per share)									$ 29.74
Cumulative proceeds									180,600,000
Investments, ownership percentage					54.10%				50.90%
Drop-down amount											215,000,000
Debt assumed by equity method investee											89,500,000
Proceeds from disposal of fixed assets	$ 40,000	$ 0	$ 0									$ 125,500,000