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Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2018

Accounting Policies [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

The change in presentation for the six months ended June 30, 2018 is as follows:

	Six months ended June 30, 2017
(in thousands of $)	As previously reported		Adjustments decrease		As adjusted
Administrative expenses	22,546		(4,277	)	18,269

The adoption changed how restricted cash is reported in the consolidated statements of cash flows as follows for the six months ended June 30, 2017:

		Six months ended June 30, 2017
(in thousands of $)	Cash flow line item	As previously reported		Adjustments decrease		As adjusted
OPERATING ACTIVITIES	Restricted cash and short-term deposits	(406	)	406		—
INVESTING ACTIVITIES	Restricted cash and short-term deposits	(6,544	)	6,544		—
FINANCING ACTIVITIES	Restricted cash and short-term deposits	(15,393	)	15,393		—
As a result of the above changes, the following subtotals as retrospectively restated are as follows:
Net increase in cash, cash equivalents and restricted cash		119,036		22,343		141,379
Cash, cash equivalents and restricted cash at beginning of period		224,190		416,028		640,218
Cash, cash equivalents and restricted cash at end of period		343,226		438,371		781,597

Schedule of Price Risk Derivatives

The realized and unrealized gain on FLNG derivative instrument is as follows:

(in thousands of $)	Six months ended June 30,
	2018		2017
Realized gain on FLNG derivative instrument	3,586		—
Unrealized gain on FLNG derivative instrument	108,300		—
	111,886		—

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Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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- Definition

Tabular disclosure of price risk derivatives, including, but not limited to, the fair value of the derivatives, statement of financial position location, and statement of financial performance location of these instruments.

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