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UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands | Total | Share Capital | Treasury Shares | Additional Paid-in Capital | Contributed Surplus | [1] | Accumulated Other Comprehensive (Loss) Income | Accumulated Retained Earnings (Losses) | Total before Non-controlling Interest | Non-controlling Interest
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance at Dec. 31, 2016 |  | $ 1,909,826 |  | $ 101,081 | $ (20,483) | $ 1,488,556 | $ 200,000 | $ (9,542) | $ 103,650 | $ 1,863,262 | $ 46,564
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | (160,194) | [2] |  |  |  |  |  | (183,526) | (183,526) | 23,332
Dividends |  | (14,635) |  |  |  |  |  |  | (14,635) | (14,635) |
Exercise of share options |  | 204 |  | 27 |  | 177 |  |  |  | 204 |
Grant of share options |  | 7,866 |  |  |  | 7,866 |  |  |  | 7,866 |
Forfeiture of share options |  | (120) |  |  |  | (120) |  |  |  | (120) |
Other comprehensive income (see note 14) |  | 1,621 |  |  |  |  |  | 1,621 |  | 1,621 |
Issuance of convertible bonds |  | 39,861 |  |  |  | 39,861 |  |  |  | 39,861 |
Ending balance at Sep. 30, 2017 |  | 1,784,429 |  | 101,108 | (20,483) | 1,536,340 | 200,000 | (7,921) | (94,511) | 1,714,533 | 69,896
Beginning balance at Dec. 31, 2017 |  | 1,796,304 |  | 101,119 | (20,483) | 1,538,191 | 200,000 | (7,769) | (95,742) | 1,715,316 | 80,988
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | 141,973 | [2] |  |  |  |  |  | 81,529 | 81,529 | 60,444
Dividends |  | (37,958) |  |  |  |  |  |  | (22,350) | (22,350) | (15,608)
Exercise of share options |  | 2,597 |  | 180 |  | 2,417 |  |  |  | 2,597 |
Grant of share options |  | 11,026 |  |  |  | 11,159 |  |  | (133) | 11,026 |
Forfeiture of share options |  | (1,492) |  |  |  | (1,492) |  |  |  | (1,492) |
Effect of consolidating Hilli Lessor VIE | [3] | 28,703 |  |  |  |  |  |  |  |  | 28,703
Sale of equity interest in common units | [4] | 177,977 |  |  |  | 304,468 |  |  |  | 304,468 | (126,491)
Conversion of debt to equity (see note 13) |  | 55,134 |  |  |  |  |  |  |  |  | 55,134
Other comprehensive income (see note 14) |  | (27,868) |  |  |  |  |  | (27,868) |  | (27,868) |
Ending balance at Sep. 30, 2018 |  | $ 2,146,396 |  | $ 101,299 | $ (20,483) | $ 1,854,743 | $ 200,000 | $ (35,637) | $ (36,696) | $ 2,063,226 | $ 83,170
[1] | Contributed Surplus is capital that can be returned to stockholders without the need to reduce share capital, thereby giving Golar greater flexibility when it comes to declaring dividends.
[2] | Following the adoption of the amendments to ASC 230, the statement of cash flows presents the change in the period in total cash, cash equivalents and restricted cash. These amendments have been applied retrospectively for the nine months ended September 30, 2017.
[3] | This relates to the reserves held by the Hilli Lessor VIE as of the date that we determined ourselves to be its primary beneficiary and thus required to consolidate the VIE. See note 8.
[4] | In the current quarter, we completed the dropdown of 50% of the Hilli Common Units in Golar Hilli LLC to Golar Partners. As we retain control of the entity, the dropdown is accounted for as a partial disposal within equity. See note 1.

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