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EARNINGS PER SHARE (Restated)
 12 Months Ended
Dec. 31, 2015
Earnings Per Share [Abstract]  
EARNINGS PER SHARE (Restated)
11.
EARNINGS PER SHARE (Restated)

Basic earnings per share ("EPS") are calculated with reference to the weighted average number of common shares outstanding during the year. Treasury shares are not included in the calculation. The computation of diluted EPS for the years ended December 31, 2015, 2014 and 2013, assumes the conversion of potentially dilutive instruments.

The components of the numerator for the calculation of basic and diluted EPS are as follows:

(in thousands of $)
2015

 
2014

 
2013

 
Restated

 
Restated

 
Restated

Net (loss) income attributable to Golar LNG Ltd stockholders - basic and diluted
(171,146
)
 
(48,017
)
 
109,555


The components of the denominator for the calculation of basic and diluted EPS are as follows:

(in thousands)
2015

 
2014

 
2013

Basic earnings per share:
 
 
 
 
 
Weighted average number of common shares outstanding
93,357

 
87,013

 
80,530

 
 
 
 
 
 
Diluted earnings per share:
 

 
 

 
 
Weighted average number of common shares outstanding
93,357

 
87,013

 
80,530

Effect of dilutive share options
—

 
—

 
381

Effect of dilutive convertible bonds
—

 
—

 
4,545

Common stock and common stock equivalents
93,357

 
87,013

 
85,456


(Loss) earnings per share are as follows:

 
2015

 
2014

 
2013

 
Restated

 
Restated

 
Restated

Basic
$
(1.83
)
 
$
(0.55
)
 
$
1.36

Diluted
$
(1.83
)
 
$
(0.55
)
 
$
1.28