XML 89 R82.htm IDEA: XBRL DOCUMENT v3.6.0.2
Restatement - Unaudited Consolidated Statements of Income (Details) - USD ($)
$ / shares in Units, $ in Thousands
 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]    
Vessel and other management fee [1] $ 8,902 $ 9,671
Operating revenues 57,194 79,680
Vessel operating expenses 41,739 42,857
Administrative expenses 31,073 23,505
Depreciation and amortization 56,146 54,191
Total operating expenses 165,594 178,068
Gain on disposals to Golar Partners [1] 0 103,539
Impairment of vessel held-for-sale 0 (1,032)
Loss on disposal of vessel held-for-sale 0 (5,824)
Operating loss (108,384) (1,705)
Other non-operating income (loss)    
Dividend income [1]   0
Loss on sale of available-for-sale securities   0
Total other non-operating income (loss) (12,184) 0
Financial income (expense)    
Interest income [1] 1,527 4,786
Interest expense [1] (34,917) (51,622)
Other financial items, net (33,579) (91,561)
Net financial expense (66,969) (138,397)
Loss before taxes and equity in net earnings of affiliates (187,537) (140,102)
Income taxes 1,039 2,563
Equity in net earnings of affiliates 10,118 42,140
Net loss (176,380) (95,399)
Net income attributable to non-controlling interests (18,775) (8,138)
Net loss attributable to Golar LNG Ltd $ (195,155) $ (103,537)
Basic and diluted loss per share (in USD per share) $ (2.10) $ (1.11)
Cash dividends declared and paid per share (in USD per share) $ 0.15 $ 1.35
Non-collaborative Arrangement Transactions    
Error Corrections and Prior Period Adjustments Restatement [Line Items]    
Time and voyage charter revenues [1] $ 37,798 $ 70,009
Voyage and charterhire expenses [1] $ 28,505 57,515
Previously Reported    
Error Corrections and Prior Period Adjustments Restatement [Line Items]    
Vessel and other management fee [1]   9,671
Operating revenues   79,680
Vessel operating expenses   42,857
Administrative expenses   23,505
Depreciation and amortization   54,191
Total operating expenses   178,068
Gain on disposals to Golar Partners [1]   103,917
Impairment of vessel held-for-sale   (1,032)
Loss on disposal of vessel held-for-sale   (5,824)
Operating loss   (1,327)
Other non-operating income (loss)    
Dividend income [1]   11,409
Loss on sale of available-for-sale securities   (3,011)
Total other non-operating income (loss)   8,398
Financial income (expense)    
Interest income [1]   4,786
Interest expense [1]   (51,622)
Other financial items, net   (91,561)
Net financial expense   (138,397)
Loss before taxes and equity in net earnings of affiliates   (131,326)
Income taxes   2,563
Equity in net earnings of affiliates   10,133
Net loss   (118,630)
Net income attributable to non-controlling interests   (8,138)
Net loss attributable to Golar LNG Ltd   $ (126,768)
Basic and diluted loss per share (in USD per share)   $ (1.36)
Cash dividends declared and paid per share (in USD per share)   $ 1.35
Previously Reported | Non-collaborative Arrangement Transactions    
Error Corrections and Prior Period Adjustments Restatement [Line Items]    
Time and voyage charter revenues [1]   $ 70,009
Voyage and charterhire expenses [1]   57,515
Adjustment    
Error Corrections and Prior Period Adjustments Restatement [Line Items]    
Vessel and other management fee [1]   0
Operating revenues   0
Vessel operating expenses   0
Administrative expenses   0
Depreciation and amortization   0
Total operating expenses   0
Gain on disposals to Golar Partners [1]   (378)
Impairment of vessel held-for-sale   0
Loss on disposal of vessel held-for-sale   0
Operating loss   (378)
Other non-operating income (loss)    
Dividend income [1]   (11,409)
Loss on sale of available-for-sale securities   3,011
Total other non-operating income (loss)   (8,398)
Financial income (expense)    
Interest income [1]   0
Interest expense [1]   0
Other financial items, net   0
Net financial expense   0
Loss before taxes and equity in net earnings of affiliates   (8,776)
Income taxes   0
Equity in net earnings of affiliates   32,007
Net loss   23,231
Net income attributable to non-controlling interests   0
Net loss attributable to Golar LNG Ltd   $ 23,231
Basic and diluted loss per share (in USD per share)   $ 0.25
Cash dividends declared and paid per share (in USD per share)   $ 0
Adjustment | Non-collaborative Arrangement Transactions    
Error Corrections and Prior Period Adjustments Restatement [Line Items]    
Time and voyage charter revenues [1]   $ 0
Voyage and charterhire expenses [1]   $ 0
[1] This includes amounts arising from transactions with related parties (see note 17).