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TAXATION (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Components of income tax expense (benefit)

The components of income tax expense (income) are as follows:

(in thousands of $)	2012			2011			2010
Current tax expense:
U.K.	2,101			2,733			1,030
Indonesia	6,828			—			—
Brazil	1,002			1,363			1,595
Total current tax expense	9,931			4,096			2,625
Deferred tax expense (income):
U.K.	91			886			(1,198	)
Amortization of tax benefit arising on intra-group transfers of long term assets (see note 29)	(7,257	)		(6,687	)		—
Total income tax expense (income)	2,765			(1,705	)		1,427

Deferred income tax assets

Deferred income tax assets are summarized as follows:

(in thousands of $)	2012			2011
Deferred tax assets, gross and net	531			622

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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