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Segmental Information (Tables)

6 Months Ended

Jun. 30, 2016

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

	Six months ended								Six months ended
(in thousands of $)	June 30, 2016								June 30, 2015
									Restated						Restated
	Vessel operations		LNG trading		FLNG		Total		Vessel operations		LNG trading		FLNG		Total
Time and voyage charter revenues	24,222		—		—		24,222		45,757		—		—		45,757
Time charter revenues - collaborative arrangement	5,936		—		—		5,936		—		—		—		—
Vessel and other management fees	4,769		—		—		4,769		6,545		—		—		6,545
Vessel and voyage operating expenses	(50,111	)	—		—		(50,111	)	(74,469	)	—		—		(74,469	)
Vessel and voyage operating expenses - collaborative arrangement	(2,804	)	—		—		(2,804	)	—		—		—		—
Administrative expenses	(19,141	)	—		(2,124	)	(21,265	)	(14,123	)	—		(2,043	)	(16,166	)
Depreciation and amortization	(39,149	)	—		—		(39,149	)	(35,815	)	—		—		(35,815	)
Other operating gains and losses (LNG Trade)	—		16		—		16		—		—		—		—
Impairment of long-term assets	(1,706	)	—		—		(1,706	)	—		—		—		—
Gain on disposals to Golar Partners	—		—		—		—		103,540		—		—		103,540
Loss on disposal of vessel held-for-sale	—		—		—		—		(5,824	)	—		—		(5,824	)
Impairment of vessel held-for-sale	—		—		—		—		(1,032	)	—		—		(1,032	)
Net financial expenses *	(74,613	)	—		—		(74,613	)	(11,908	)	—		—		(11,908	)
Income taxes	1,285		—		—		1,285		1,803		—		—		1,803
Equity in net (losses) earnings of affiliates	(5,563	)	—		—		(5,563	)	40,171		—		—		40,171
Net (loss) income	(156,875	)	16		(2,124	)	(158,983	)	54,645		—		(2,043	)	52,602
Non-controlling interests	(12,229	)	—		—		(12,229	)	(5,035	)	—		—		(5,035	)
Net (loss) income attributable to Golar LNG Ltd	(169,104	)	16		(2,124	)	(171,212	)	49,610		—		(2,043	)	47,567
Total assets	3,442,102		—		913,899		4,356,001		3,855,320		—		413,878		4,269,198

* Included within this amount are out of period adjustments, which are discussed in note 2.

Schedule of Revenue From External Customers

For the six months ended June 30, 2016 and 2015, revenues from the following counterparties accounted for over 10% of our time charter revenues:

(in thousands of $)	Six months ended June 30,				Six months ended June 30,
	2016				2015
The Cool Pool	20,820		69	%	—		—	%
Nigeria LNG Ltd	5,849		19	%	18,444		40	%
NFE Transport Partners LLC	3,487		12	%	—		—	%
Major commodity trading company	—		—	%	7,910		17	%
Major Japanese trading company	—		—	%	6,623		14	%
Multinational oil and gas company	—		—	%	4,388		10	%

X

- Definition

Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.

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Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8813-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599

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