Golar LNG Limited (GLNG) 6-K 18 Nov 21 2021 Q3 Current report (foreign) Financial data

Cover Page

Cover Page	9 Months Ended
	Sep. 30, 2021
Cover [Abstract]
Document Type	6-K
Entity Registrant Name	GOLAR LNG LIMITED
Document Period End Date	Sep. 30, 2021
Entity Central Index Key	0001207179
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false

UNAUDITED CONSOLIDATED STATEMEN

UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020
Total operating revenues		$ 336,717	$ 319,953
Vessel operating expenses		(94,065)	(82,709)
Voyage, charterhire and commission expenses		(11,116)	(6,842)
Administrative expenses		(27,071)	(26,724)
Project development expenses		(2,195)	(6,104)
Depreciation and amortization		(79,488)	(81,097)
Total operating expenses		(213,935)	(203,476)
Other operating income/(losses)
Other operating income		5,020	532
Total other operating income/(losses)		162,139	(36,329)
Operating income		284,921	80,148
Other non-operating losses, net		(311,916)	0
Financial income/(expenses)
Interest income		67	1,432
Interest expense		(42,776)	(54,137)
Gains/(losses) on derivative instruments		17,063	(54,543)
Other financial items, net		524	1,986
Net financial expenses		(25,122)	(105,262)
Loss before taxes and equity in net losses of affiliates		(52,117)	(25,114)
Income taxes		(565)	(598)
Equity in net losses of affiliates		(561)	(391)
Net loss from continuing operations		(53,243)	(26,103)
Net (income)/loss from discontinued operations		568,047	(180,469)
Net income/(loss)		514,804	(206,572)
Net income attributable to non-controlling interests		(108,962)	(75,111)
Net income/(loss) attributable to stockholders of Golar LNG Limited		$ 405,842	$ (281,683)
Basic loss per share from continuing operations (in USD per share)		$ (1.50)	$ (1.06)
Dilutive loss per share from continuing operations (in USD per share)		(1.50)	(1.06)
Basic earnings/(loss) per share from discontinued operation (in USD per share)		5.25	(1.89)
Dilutive earnings/(loss) per share from discontinued operation (in USD per share)		$ 5.25	$ (1.89)
Total results from continuing operations
Total operating revenues		$ 336,717	$ 319,953
Vessel operating expenses		(94,065)	(82,709)
Voyage, charterhire and commission expenses		(11,116)	(6,842)
Administrative expenses		(27,071)	(26,724)
Depreciation and amortization		(79,488)	(81,097)
Other operating income/(losses)
Other operating income		5,020	532
Other non-operating losses, net	[1]	(311,916)	0
Financial income/(expenses)
Interest income		67	1,432
Interest expense		(42,776)	(54,137)
Gains/(losses) on derivative instruments		17,063	(54,543)
Other financial items, net		524	1,986
Equity in net losses of affiliates		(561)	(391)
Results from discontinued operations
Total operating revenues		0	0
Vessel operating expenses		0	0
Voyage, charterhire and commission expenses		0	0
Administrative expenses		0	0
Other operating income/(losses)
Other operating income		0	0
Financial income/(expenses)
Net (income)/loss from discontinued operations		568,047	(180,469)
Variable Interest Entity, Primary Beneficiary
Financial income/(expenses)
Interest expense		(20,467)	(27,752)
Hilli | Variable Interest Entity, Primary Beneficiary
Other operating income/(losses)
Realized and unrealized gain/(loss) on oil and gas derivative instruments		157,119	(36,861)
Time and voyage charter revenues
Total operating revenues		150,528	141,154
Liquefaction services revenue
Total operating revenues		164,614	163,572
Liquefaction services revenue | Hilli | Variable Interest Entity, Primary Beneficiary
Total operating revenues		164,614	163,572
Vessel and other management fees
Total operating revenues		$ 21,575	$ 15,227
[1]	Other non-operating losses, net is comprised of: (i) unrealized mark-to-market loss on our investment in listed equity securities of $240.5 million, which is inclusive of distributions relating to return of capital of $3.7 million (note 9 and 18); and (iii) UK tax lease settlement liability of $71.4 million (note 20).

UNAUDITED CONSOLIDATED STATEM_2

UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) $ in Millions	9 Months Ended
	Sep. 30, 2021USD ($)
Unrealized mark-to-market loss, net of dividends received	$ (240.5)
UK taxes	71.4
New Fortress Energy (NFE)
Dividend income	$ 3.7

UNAUDITED CONSOLIDATED STATEM_3

UNAUDITED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME/(LOSS) - USD ($) $ in Thousands		9 Months Ended
		Sep. 30, 2021	Sep. 30, 2020
Statement of Comprehensive Income [Abstract]
Net (loss)/income		$ 514,804	$ (206,572)
Other comprehensive income/(loss):
Gain associated with pensions, net of tax		38	156
Share of affiliate's comprehensive losses from discontinued operations	[1]	(3,147)	(22,289)
Realized accumulated comprehensive losses on disposal of investments in affiliates		43,380	0
Other comprehensive income/(loss)		40,271	(22,133)
Comprehensive income/(loss)		555,075	(228,705)
Comprehensive income/(loss) attributable to:
Stockholders of Golar LNG Limited		446,113	(303,816)
Non-controlling interests		$ 108,962	$ 75,111
[1]	No tax impact for the nine months ended September 30, 2021 and 2020.

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	[1]
Current
Cash and cash equivalents	$ 123,690	$ 127,691
Restricted cash and short-term deposits	71,647	100,361
Trade accounts receivable	28,094	29,648
Inventories	1,078	1,533
Other current assets	510,227	8,682
Assets held for sale	0	267,766
Amounts due from related parties	1,585	2,112
Total current assets	736,321	537,793
Non-current
Restricted cash	72,833	62,820
Investments in affiliates	50,573	44,385
Asset under development	850,589	658,247
Vessels and equipment, net	2,903,976	2,983,073
Other non-current assets	189,861	27,911
Total assets	4,804,153	4,314,229
Current
Current portion of long-term debt and short-term debt	(1,130,256)	(982,845)
Trade accounts payable	(10,801)	(10,579)
Accrued expenses	(88,276)	(89,357)
Other current liabilities	(150,956)	(85,419)
Amounts due to related parties	0	(12,006)
Total current liabilities	(1,380,289)	(1,180,206)
Non-current
Long-term debt	(1,151,465)	(1,367,937)
Other non-current liabilities	(119,703)	(135,439)
Total liabilities	(2,651,457)	(2,683,582)
Equity
Stockholders' equity	(1,717,175)	(1,292,523)
Non-controlling interests	(435,521)	(338,124)
Total liabilities and stockholders' equity	$ (4,804,153)	$ (4,314,229)
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

UNAUDITED CONSOLIDATED STATEM_4

UNAUDITED CONSOLIDATED STATEMENTS OF CASHFLOWS $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)
OPERATING ACTIVITIES
Net income/(loss)	$ 514,804	$ (206,572)
Adjustments to reconcile net income/(loss) to net cash provided by operating activities:
Depreciation and amortization	79,488	81,097
Amortization of deferred charges and guarantees, net	2,003	3,037
Equity in net losses of affiliates	561	391
Net (income)/loss from discontinued operations	(568,047)	180,469
Dry-docking expenditure	(1,591)	(8,400)
Compensation cost related to employee stock awards	3,022	4,251
Net foreign exchange losses	814	613
Change in fair value of investment in listed equity securities	244,210	0
Changes in assets and liabilities:
Trade accounts receivable	(96)	7,017
Inventories	456	(3,195)
Other current and non-current assets	4,457	(16,713)
Amounts due to/from related companies	(9,269)	(1,303)
Trade accounts payable	(288)	2,542
Accrued expenses	77	6,013
Other current and non-current liabilities	62,324	(53,151)
Net cash provided by operating activities	169,086	86,399
Net Cash Provided by (Used in) Investing Activities, Continuing Operations [Abstract]
Additions to investments in affiliates		(8,316)
Dividends received from listed equity securities		0
Net Cash Provided by (Used in) Investing Activities, Discontinued Operations [Abstract]
Additions to investments in affiliates		(8,316)
Dividends received		0
Short-term loan advanced to related parties		0
Proceeds from repayment of short-term loan advanced to related parties		0
FINANCING ACTIVITIES
Proceeds from short-term and long-term debt	122,920	539,307
Repayments of short-term and long-term debt	(208,250)	(548,623)
Cash dividends paid	(24,437)	(16,020)
Financing costs paid	(5,299)	(7,563)
Purchase of treasury shares	(24,484)	(16,650)
Net cash used in financing activities	(139,550)	(49,549)
Net decrease in cash, cash equivalents and restricted cash	(22,702)	(171,517)
Cash, cash equivalents and restricted cash at beginning of period	290,872	410,412
Cash, cash equivalents and restricted cash at end of period	268,170	238,895
Supplemental Cash Flow Information [Abstract]
Cash and cash equivalents	123,690	76,696
Restricted cash and short-term deposits	71,647	100,748
Restricted cash (non-current portion)	72,833	61,451
Cash, cash equivalents, restricted cash and restricted cash equivalents	268,170	238,895
Results from discontinued operations
Net Cash Provided by (Used in) Investing Activities, Continuing Operations [Abstract]
Additions to investments in affiliates	0	(2,410)
Dividends received from listed equity securities	460	10,124
Net Cash Provided by (Used in) Investing Activities, Discontinued Operations [Abstract]
Additions to investments in affiliates	0	(2,410)
Dividends received	460	10,124
Net proceeds from disposals of investments in affiliates	119,560	0
Short-term loan advanced to related parties	0	(40,000)
Proceeds from repayment of short-term loan advanced to related parties	0	40,000
Net cash provided by discontinued investing activities	120,020	7,714
Total results from continuing operations
Adjustments to reconcile net income/(loss) to net cash provided by operating activities:
Depreciation and amortization	79,488	81,097
Net Cash Provided by (Used in) Investing Activities, Continuing Operations [Abstract]
Additions to vessels and equipment	(925)	(3,696)
Additions to assets under development	(183,305)	(211,167)
Additions to investments in affiliates	(8,625)	(8,316)
Dividends received from listed equity securities	3,725	0
Proceeds from subscription of equity interest in Gimi MS Corporation	16,872	7,098
Net cash used in continuing investing activities	(172,258)	(216,081)
Net Cash Provided by (Used in) Investing Activities, Discontinued Operations [Abstract]
Additions to investments in affiliates	(8,625)	(8,316)
Dividends received	3,725	0
Oil and gas derivative
Adjustments to reconcile net income/(loss) to net cash provided by operating activities:
Change in fair value of other derivative instruments	(145,282)	39,400
Other Contract
Adjustments to reconcile net income/(loss) to net cash provided by operating activities:
Change in fair value of other derivative instruments	$ (18,557)	$ 50,903

UNAUDITED CONSOLIDATED STATEM_5

UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total		Total before Non- Controlling Interest		Share Capital		Treasury Shares	Additional Paid-in Capital	Contributed Surplus	[1]	Accumulated Other Comprehensive Loss	[2]	Accumulated Retained Losses		Non-Controlling Interest
Beginning balance at Dec. 31, 2019	$ 1,750,826		$ 1,498,261		$ 101,303		$ (39,098)	$ 1,876,067	$ 200,000		$ (34,866)		$ (605,145)		$ 252,565
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss)/income	(206,572)		(281,683)										(281,683)		75,111
Dividends	(16,288)		0												(16,288)
Employee stock compensation	4,427		4,427		73			4,354
Forfeiture of employee stock compensation	(176)		(176)					(176)
Proceeds from subscription of equity interest in Gimi MS Corporation (note 10)	7,098		0												7,098
Repurchase and cancellation of treasury shares	(16,650)		(16,650)		(3,500)		39,098						(52,248)
Realized accumulated comprehensive losses on disposal of investment in affiliate (note 9)	0
Other comprehensive loss	(22,133)		(22,133)								(22,133)
Ending balance at Sep. 30, 2020	1,500,532		1,182,046		97,876		0	1,880,245	200,000		(56,999)		(939,076)		318,486
Beginning balance at Dec. 31, 2020	1,630,647		1,292,523		109,944		0	1,969,602	200,000		(56,073)		(930,950)		338,124
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss)/income	514,804		405,842										405,842		108,962
Dividends	(28,437)		0												(28,437)
Employee stock compensation	3,244		3,244					3,244
Forfeiture of employee stock compensation	(221)		(221)					(221)
Restricted stock units	0		0		264			(264)
Proceeds from subscription of equity interest in Gimi MS Corporation (note 10)	16,872		0												16,872
Repurchase and cancellation of treasury shares	(24,484)	[3]	(24,484)	[3]	(1,985)	[3]	(24,500)						(22,499)	[3]
Realized accumulated comprehensive losses on disposal of investment in affiliate (note 9)	43,380		43,380								43,380
Other comprehensive loss, excluding loss on disposal of affiliate	(3,109)		(3,109)								(3,109)
Other comprehensive loss	40,271
Ending balance at Sep. 30, 2021	$ 2,152,696		$ 1,717,175		$ 108,223		$ 0	$ 1,972,361	$ 200,000		$ (15,802)		$ (547,607)		$ 435,521
[1]	Contributed Surplus is 'capital' that can be returned to shareholders without the need to reduce share capital, thereby giving us greater flexibility when it comes to declaring dividends.
[2]	As at September 30, 2021, and 2020, our other comprehensive loss consisted of a gain of $0.0 million and $0.2 million of pension and post-retirement benefit plan adjustments and $3.1 million and $22.3 million loss of our share of affiliates comprehensive loss from discontinued operations, respectively.
[3]	During the nine months ended September 30, 2021 we repurchased and cancelled 2.0 million of treasury shares for a consideration of $24.5 million, inclusive of brokers commission of $0.04 million.

UNAUDITED CONSOLIDATED STATEM_6

UNAUDITED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) - USD ($) $ in Thousands, shares in Millions	9 Months Ended
	Sep. 30, 2021		Sep. 30, 2020
Gain associated with pensions	$ 0		$ 200
Shares of affiliates comprehensive loss	3,100		22,300
Repurchase and cancellation of treasury shares	$ 24,484	[1]	16,650
Treasury Shares
Stock repurchased during the period (in shares)	2
Repurchase and cancellation of treasury shares	$ 24,500		$ (39,098)
Brokers commissions	$ 40
[1]	During the nine months ended September 30, 2021 we repurchased and cancelled 2.0 million of treasury shares for a consideration of $24.5 million, inclusive of brokers commission of $0.04 million.

General

General	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General	GENERAL Golar LNG Limited (the “Company” or “Golar”) was incorporated in Hamilton, Bermuda on May 10, 2001 for the purpose of acquiring the liquefied natural gas (“LNG") shipping interests of Osprey Maritime Limited, which was owned by World Shipholding Limited. As of September 30, 2021, our fleet comprises of nine LNG carriers, one Floating Storage Regasification Unit (“FSRU”) and three Floating Liquefaction Natural Gas vessels (“FLNGs”) (including one vessel under conversion to a FLNG and one vessel earmarked for conversion to a FLNG). We also operate vessels on behalf of third parties under management agreements. We are listed on the Nasdaq stock exchange under the symbol: “GLNG”. As used herein and unless otherwise required by the context, the terms “Golar”, the “Company”, “we”, “our” and words of similar import refer to Golar or any one or more of its consolidated subsidiaries, or to all such entities. Going concern The consolidated financial statements have been prepared on a going concern basis. With the extension of the Golar Seal Facility's put option, the successful closing of the Norwegian Bonds and the 2021 Margin Loan, the Company has made significant progress to ensure that we have the necessary liquidity to satisfy our anticipated capital expenditures, scheduled repayments of long-term and short-term debts (in particular the $317.3 million 2017 Convertible Bonds due in February 2022), debt facilities’ written put options, financing costs and working capital requirements over the next 12 months. The main actions that management is focused on from a liquidity standpoint are: • our ability to monetize assets, including but not limited to, the 18.6 million shares of Class A NFE common stock (“NFE Shares”) that we own and are pledged under the 2021 Margin Loan, the risk of fluctuations in the NFE share price and the impact on our financing plans; and • the refinancing of the Golar Tundra Facility, which has a put option for $101.1 million that would become exercisable in January 2022 were we not to have sufficiently advanced plans to refinance the 2017 Convertible Bonds by that date, otherwise the Golar Tundra Facility matures in June 2022. While we believe it is probable that we will be able to obtain the necessary funds and have a track record of successfully refinancing our existing debt requirements, obtaining put option extensions, monetizing existing assets and sourcing new funding, primarily as a result of the strong fundamentals in relation to our assets (including contracted cash flows and existing leverage ratios), we cannot be certain that these will be executed in time or at all. Global financial markets and economic conditions have been and continue to be volatile, particularly with the ongoing COVID-19 pandemic. In this context, we continue to have productive discussions with financiers, and believe that these developments are not likely to have a material adverse effect on our ability to refinance existing debt requirements, monetize existing assets and source new funding. Further, if market and economic conditions were to be favorable, we may also consider in conjunction with the refinancing of existing loans, further issuances of corporate debt or equity to increase our liquidity to meet maturing obligations. To this aim, our management continually reviews sources of funding for our medium and long-term obligations, which include a combination of new loans, refinancing of existing arrangements, public and private debt or equity offerings, and potential asset sales. Accordingly, we believe that based on our plans, as outlined above, we will have sufficient resources to satisfy our obligations in the ordinary course of business for at least the next 12 months as of November 18, 2021. To gauge our liquidity headroom under these plans, including our ability to continue to comply with relevant covenants, we have performed stress testing with respect to forecasted cash positions under various scenarios, which include using assumptions such as reasonably possible downwards movements in the NFE share price and significantly reduced revenue contributions from our fleet for uncontracted periods without a commensurate reduction in operating costs. Accordingly, we are confident in our ability to meet our obligations when falling due.

Accounting Policies

Accounting Policies	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Accounting Policies	ACCOUNTING POLICIES Basis of accounting The consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). The consolidated financial statements do not include all of the disclosures required under U.S. GAAP in the annual consolidated financial statements, and should be read in conjunction with our audited annual financial statements for the year ended December 31, 2020, which are included in our annual report on Form 20-F for the fiscal year ended December 31, 2020, filed with the Securities and Exchange Commission on April 22, 2021 (the “2020 Form 20-F”). Significant accounting policies The accounting policies adopted in the preparation of the consolidated financial statements for the nine months ended September 30, 2021 are consistent with those followed in the preparation of our audited consolidated financial statements for the year ended December 31, 2020, except for those disclosed in note 3 that did not have any material impact on the interim information for the nine months ended September 30, 2021 . Held-for-sale assets and disposal group Individual assets or disposal groups to be disposed of, by sale or otherwise, are classified as held-for-sale if all of the following criteria are met at the period end: • management, having the authority to approve the action, commits to a plan to sell the assets, subsidiaries or affiliates; • the asset, subsidiaries or affiliates are available for immediate sale in its (their) present condition subject only to terms that are usual and customary for such sales; • an active program to locate a buyer and other actions required to complete the plan to sell have been initiated; • the sale is probable; and • the transfer is expected to qualify for recognition as a completed sale, within one year. The term "probable" refers to a future sale that is likely to occur, the asset or disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value and actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. A disposal group is classified as discontinued operations if the following criteria are met: (1) a component of an entity, group of components or equity accounted investments that has been disposed of by sale, disposed of other than by sale e.g. via distribution in kind to owners in a spinoff or is classified as held-for-sale that represents a strategic shift that has or will have a major effect on our financial results and operations, or (2) an acquired business or non-profit activity (the entity to be sold) that is classified as held-for-sale on acquisition. Assets or disposal groups, held-for-sale are carried at the lower of their carrying amount and fair value less costs to sell. As an exception, investments in associates classified as held for sale continue to be measured in accordance with ASC 323 “Investments - Equity Method and Joint Venture”. Upon classification as held-for-sale, the assets that are amortizable are no longer depreciated. Gain or loss on disposals of held-for-sale assets are recognized as the difference between the fair value of consideration received and the carrying amount of the assets disposed. Investments in listed equity securities Investments in listed equity securities represents ownership interests of a publicly listed entity. Investments in listed equity securities are recorded at fair value with changes in fair value reported in “Other non-operating losses, net” which is included in net income. We classify our investment in listed equity securities in the income statement as non-operating because it is not integrated with our operations therefore is non-operating in nature. We use quoted market prices to determine the fair value of listed equity securities with a readily determinable fair value, unless the presence of certain restrictions warrants the application of a discount to fair value. We do not assess our investments in listed equity securities for impairment given they are carried at fair value. We classify our investments in listed equity securities as current assets because the investment is available to be sold to meet liquidity needs if necessary, even if it is not the intention to dispose of the investment in the next twelve months. Dividends received from our investments in listed equity securities are reflected as operating activities in the statement of cash flows (unless such distributions relate to a return of capital in which case it is reflected as an investing activity in the statement of cash flows). Use of estimates The preparation of financial statements in accordance with U.S. GAAP requires that management make estimates and assumptions affecting the reported amounts of assets and liabilities and disclosure of material contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In assessing the recoverability of our vessels’ carrying amounts, we make assumptions regarding estimated future cash flows, estimates in respect of residual values, charter rates, ship operating expenses and drydocking requirements. During the period ended September 30, 2021, as a result of COVID-19 and its impact on our operations, we considered whether indicators of impairment existed that could indicate that the carrying amounts of the vessels may not be recoverable as of September 30, 2021 and concluded that no such events or changes in circumstances had occurred to warrant a change in the assumptions utilized in the December 31, 2020 impairment tests of our vessels. We will continue to monitor developments in the markets in which we operate for indications that the carrying value of our vessels are not recoverable. The fair value of the oil derivative was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the Hilli's Liquefaction Tolling Agreement (“LTA”). The fair value of the gas derivative was determined using the estimated discounted cash flows of the additional payments due to us as a result of forecast natural gas prices and forecast Euro/USD exchange rates. Significant inputs used in the valuation of the oil and gas derivative instruments include management’s estimate of an appropriate discount rate and the length of time necessary to blend the long-term and short-term oil and gas prices obtained from quoted prices in active markets. The changes in fair value of our oil and gas derivative instruments are recognized in each period within “Realized and unrealized gain/(loss) on oil and gas derivative instruments” as part of the consolidated statement of operations. The realized and unrealized gain/(loss) on oil and gas derivative instruments are as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Realized gain on oil derivative instrument 11,837 2,539 Unrealized gain/(loss) on oil and gas derivative instruments 145,282 (39,400) 157,119 (36,861) For further information on the nature of these derivatives, refer to note 18. The unrealized gain on oil and gas derivative instruments results from movements in forecast oil, natural gas and Euro/USD exchange rates, whereas the realized gain results from monthly billings above the base tolling fee under the LTA. Changes in presentation of equity in net losses of affiliates and investment in affiliates On April 15, 2021, we completed the GMLP and Hygo Mergers (note 9). Previously, our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo were presented within “Equity in net losses of affiliates” and “Investment in affiliates”. Due to the completion of the GMLP and Hygo Mergers, we retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations. The changes in presentation for the prior periods are shown below: Unaudited Consolidated Statements of Operations Nine months ended September, 2020 (in thousands of $) As previously reported Adjustments Increase/ Restated Equity in net losses of affiliates (180,860) 180,469 (391) Net loss from discontinued operations — (180,469) (180,469) Consolidated Balance Sheet December 31, 2020 (in thousands of $) As previously reported Adjustments Increase/ Restated Investment in affiliates 312,151 (267,766) 44,385 Assets held for sale — 267,766 267,766 Unaudited Statements of Cashflows Nine months ended September 30, 2020 (in thousands of $) As previously reported Adjustments (decrease) increase Restated Net cash provided by operating activities Equity in net losses of affiliates 180,860 (180,469) 391 Loss from discontinued operations — 180,469 180,469 Net cash (used in)/provided by investing activities Additions to investments in affiliates (10,726) 2,410 (8,316) Dividends received 10,124 (10,124) — Short-term loan advanced to related parties (40,000) 40,000 — Proceeds from repayment of short-term loan advanced to related parties 40,000 (40,000) — Net cash (used in)/provided by discontinued investing activities Additions to investments in affiliates — (2,410) (2,410) Dividends received — 10,124 10,124 Short-term loan advanced to related parties — (40,000) (40,000) Proceeds from repayment of short-term loan advanced to related parties — 40,000 40,000

Recently Issued Accounting Stan

Recently Issued Accounting Standards	9 Months Ended
	Sep. 30, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
Recently Issued Accounting Standards	RECENTLY ISSUED ACCOUNTING STANDARDS Adoption of new accounting standards In August 2018, the FASB issued ASU 2018-14 Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) . The amendments in this ASU remove some disclosure requirements and introduce new ones including an explanation of the reasons for significant gains and losses relating to changes in the projected benefit obligation, plan assets to be returned to the entity and accumulated benefit obligation in excess of the fair value of related funding assets. These amendments to disclosures’ requirements are mandated for defined benefit plans from January 1, 2021. There was no impact resulting from these amendments on our consolidated financial statements or related disclosures as presented in this interim set of accounts for the nine months ended September 30, 2021. In December 2019, the FASB issued ASU 2019-12 Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . The amendments in this ASU remove certain exceptions previously available and provides some additional calculation rules to help simplify the accounting for income taxes. These amendments are effective from January 1, 2021. There was no impact resulting from these amendments on our consolidated financial statements or related disclosures as presented in this interim set of accounts for the nine months ended September 30, 2021. Accounting pronouncements that have been issued but not yet adopted The following table provides a brief description of recent accounting standards that have been issued but not yet adopted: Standard Description Date of Adoption Effect on our Consolidated Financial Statements or Other Significant Matters ASU 2020-04 Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting and ASU 2021-01 Reference Rate Reform (Topic 848). The amendments provide temporary optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The applicable expedients for us are in relation to modifications of contracts within the scope of Topics 310, Receivables, 470, Debt, and 842, Leases. This optional guidance may be applied prospectively from any date beginning March 12, 2020 and cannot be applied to modifications that occur after December 31, 2022. January 1, 2022 Under evaluation ASU 2020-06 Debt – Debt with Conversion and Other Options (Topic 470) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Topic 815). The amendments simplify the issuer’s accounting for convertible instruments and its application of the equity classification guidance. The new guidance eliminates some of the existing models for assessing convertible instruments, which results in more instruments being recognized as a single unit of account on the balance sheet and expands disclosure requirements. The new guidance simplifies the assessment of contracts in an entity’s own equity and existing EPS guidance in ASC 260. January 1, 2022 Under evaluation ASU 2021-04 Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging —Contracts in Entity’s Own Equity (Subtopic 815-40) . The amendments clarify issuer’s recognition and measurement considerations resulting from exchanges or modifications of freestanding instruments (written call options) classified in equity. Such exchanges or modifications are treated as adjustments to the cost to raise debt, to the cost to raise equity or as share-based payments (ASC 718) when issued to compensate for goods or services. If not treated as costs of debt funding, equity funding or share-based payment, it results in an adjustment to EPS/net income/(loss). Holder's accounting is not affected by these amendments. January 1, 2022 Under evaluation ASU 2021-05 Leases (Topic 842) – Lessors – Certain Leases with Variable Lease Payments The amendments apply only to lessors and require them to classify leases with variable lease payments that are not based on an index or rate as operating leases if they would have otherwise been classified as sales-type or direct financing leases and the lessor would have recognized a selling loss at lease commencement. There is no change to recognition of variable lease payments. Lessors can apply the amendments either prospectively or retrospectively with accompanying disclosures. January 1, 2022 No impacts are expected as a result of adoption of this ASU. Standard Description Date of Adoption Effect on our Consolidated Financial Statements or Other Significant Matters ASU 2021-08 Business Combinations (Topic 805) - Accounting for contract assets and contract liabilities from contracts with customers Requires contract assets and contract liabilities (i.e., deferred revenue) acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606. Generally, this new guidance will result in the acquirer recognizing contract assets and contract liabilities at the same amounts recorded by the acquiree (rather than having such amounts recognized by the acquirer at fair value in acquisition accounting, as has been historical practice). January 1, 2023 Under evaluation

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATION In the 2020 Form 20-F, we changed the way in which we report and measure our reportable segments. The main driver of the change is the alignment of presentation and contents of financial information provided to our chief operating decision maker (our Board of Directors), required to allocate resources, evaluate and manage both our standalone operating segments and our overall business performance. The key impacts are our segments' profit measures are now based on Adjusted EBITDA across our four reportable segments: Shipping; FLNG; Power and Corporate and other. Refer to note 6 to our consolidated financial statements filed with the 2020 Form 20-F for additional details. In January 2021, following the board of directors' approvals of the GMLP Merger and Hygo Merger with NFE (note 9), we determined that our share of the net earnings/(losses) in Golar Partners and Hygo and the respective carrying values of our investments in affiliates have to be presented as net income/(loss) from discontinued operations and assets held for sale, respectively. Consequently, for the nine months ended September 30, 2021, we ceased to consider Power as a reportable segment. Management has therefore concluded that we provide and operate three distinct reportable segments as follows: • Shipping – This segment is based on the business activities of the transportation of LNG carriers. We operate and subsequently charter out LNG carriers on fixed terms to customers. • FLNG – This segment is based on the business activities of FLNG vessels or projects. We convert LNG carriers into FLNG vessels and subsequently charter them out to customers. We currently have one operational FLNG, the Hilli, one undergoing conversion into a FLNG, the Gimi (note 13), and one LNG carrier earmarked for conversion, the Gandria . • Corporate and other – This segment is based on the business activities of vessel management and administrative services and our corporate overhead costs. A reconciliation of net profit / (loss) to Adjusted EBITDA is as follows: Nine months ended September 30, (in thousands of $) 2021 2020 Net profit / (loss) 514,804 (206,572) Income taxes 565 598 Profit/(loss) before income taxes 515,369 (205,974) Depreciation and amortization 79,488 81,097 Unrealized (gain)/loss on oil and gas derivative instruments (note 2) (145,282) 39,400 Other non-operating losses, net 311,916 — Interest income (67) (1,432) Interest expense 42,776 54,137 (Gains)/losses on derivative instruments (17,063) 54,543 Other financial items, net (524) (1,986) Equity in net losses of affiliates 561 391 Net (income)/loss from discontinued operations (568,047) 180,469 Adjusted EBITDA 219,127 200,645 Nine months ended September 30, 2021 (in thousands of $) Shipping FLNG Corporate and other (1) Total results from continuing operations Results from discontinued operations Total Statement of Operations: Total operating revenues 150,528 164,614 21,575 336,717 — 336,717 Vessel operating expenses (47,118) (39,289) (7,658) (94,065) — (94,065) Voyage, charterhire and commission expenses (10,600) (450) (66) (11,116) — (11,116) Administrative expenses (457) (185) (26,429) (27,071) — (27,071) Project development expenses — (2,116) (79) (2,195) — (2,195) Realized gains on oil derivative instrument (note 2) — 11,837 — 11,837 — 11,837 Other operating income 5,020 — — 5,020 — 5,020 Adjusted EBITDA 97,373 134,411 (12,657) 219,127 — 219,127 Balance Sheet: September 30, 2021 (in thousands of $) Shipping FLNG Corporate and other (1) Segment assets from continuing operations Assets held for sale Total assets Total assets 1,830,057 2,267,252 706,844 4,804,153 — 4,804,153 Investment in affiliates (note 14) — — 50,573 50,573 — 50,573 Nine months ended September 30, 2020 (in thousands of $) Shipping FLNG Corporate and other (1) Total results from continuing operations Results from Discontinued operations Total Statement of Operations: Total operating revenues 141,154 163,572 15,227 319,953 — 319,953 Vessel operating expenses (42,695) (40,430) 416 (82,709) — (82,709) Voyage, charterhire and commission expenses (6,842) — — (6,842) — (6,842) Administrative expenses (1,416) (803) (24,505) (26,724) — (26,724) Project development expenses (105) (1,430) (4,569) (6,104) — (6,104) Realized gains on oil derivative instrument (note 2) — 2,539 — 2,539 — 2,539 Other operating income 532 — — 532 — 532 Adjusted EBITDA 90,628 123,448 (13,431) 200,645 — 200,645 Balance Sheet: December 31, 2020 (in thousands of $) Shipping FLNG Corporate and other (1) Segment assets from continuing operations Assets held for sale Total assets Total assets 1,870,819 1,933,677 241,967 4,046,463 267,766 4,314,229 Investment in affiliates (note 14) — — 44,385 44,385 — 44,385 (1) Includes inter-segment eliminations arising from vessel and administrative management fees revenue between segments.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Revenue	REVENUE Contract assets arise when we render services in advance of receiving payment from our customers. Contract liabilities arise when the customer makes payments in advance of receiving the services. Changes in our contract balances during the period are as follows: (in thousands of $) Contract assets (1) Contract liabilities (2) Opening balance on January 1, 2021 26,780 (22,856) Payments received for services billed in prior period (26,780) — Services provided and billed in current period 176,264 — Payments received for services billed in current period (156,465) — Amortization of deferred commissioning period revenue — 3,081 Closing balance on September 30, 2021 19,799 (19,775) (1) Relates to management fee revenue and liquefaction services revenue, see a) and b) below. (2) Relates to liquefaction services revenue, see b) below. a) Management fee revenue: By virtue of an agreement to offset intercompany balances entered into between us and our related parties, included within our total contract asset balances above are: $0.1 million in the balance sheet line item, “Amounts due from related parties” under current assets ($1.0 million at December 31, 2020); and • $nil in the balance sheet line item, “Amounts due to related parties” under current liabilities ($0.6 million at December 31, 2020). Refer to note 19 for further details of our management fee revenue and contract terms. b) Liquefaction services revenue: Nine months ended September 30, (in thousands of $) 2021 2020 Base tolling fee (1) 153,376 153,376 Amortization of deferred commissioning period revenue billing (2) 3,081 3,165 Amortization of Day 1 gain (3) 7,264 7,463 Overproduction revenue (4) 1,313 — Other (420) (432) Total 164,614 163,572 (1) The LTA bills at a base rate in periods when the oil price is $60 or less per barrel (included in “Liquefaction services revenue” in the consolidated statements of operations), and at an increased rate when the oil price is greater than $60 per barrel (recognized as a derivative and included in “Realized and unrealized gain/(loss) on oil and gas derivative instruments” in the consolidated statements of operations, excluded from revenue and from the transaction price). (2) Perenco Cameroon S.A. (“Perenco”) and Société Nationale des Hydrocarbures (“SNH”) (together, the “Customer”) billing during the commissioning period, prior to vessel acceptance and commencement of the contract term, of $33.8 million is considered an upfront payment for services. These amounts billed are deferred (included in “Other current liabilities” and “Other non-current liabilities” in the consolidated balance sheets) and recognized as part of “Liquefaction services revenue” in the consolidated statements of operations evenly over the contract term. (3) The Day 1 gain was established when the oil derivative asset was initially recognized in December 2017 for $79.6 million (recognized in “Other current liabilities” and “Other non-current liabilities” in the consolidated balance sheets). This amount is amortized and recognized as part of “Liquefaction services revenue” in the consolidated statements of operations evenly over the contract term.

(Loss)_Earning Per Share

(Loss)/Earning Per Share	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
(Loss)/Earning Per Share	(LOSS)/EARNING PER SHARE Basic (loss)/earning per share (“EPS”) is calculated with reference to the weighted average number of common shares outstanding during the period. The components of the numerator for the calculation of basic and diluted EPS are as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Net loss from continuing operations - basic and diluted (162,205) (101,214) Net income/(loss) from discontinued operations - basic and diluted 568,047 (180,469) The components of the denominator for the calculation of basic EPS are as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Weighted average number of common shares outstanding 108,204 95,630 EPS are as follows: Nine months ended September 30, 2021 2020 Basic and diluted EPS from continuing operations $ (1.50) $ (1.06) Basic and diluted EPS from discontinued operations $ 5.25 $ (1.89)

Gains_(Losses) On Derivative In

Gains/(Losses) On Derivative Instruments And Other Financial Items, Net	9 Months Ended
	Sep. 30, 2021
Other Income and Expenses [Abstract]
Gains/(Losses) On Derivative Instruments And Other Financial Items, Net	GAINS/(LOSSES) ON DERIVATIVE INSTRUMENTS AND OTHER FINANCIAL ITEMS, NET Gains/(losses) on derivative instruments comprise of the following: (in thousands of $) Nine months ended September 30, 2021 2020 Mark-to-market adjustments for interest rate swaps 18,557 (44,169) Foreign exchange gain on terminated undesignated foreign exchange swaps 240 — Mark-to-market adjustments for total return equity swaps — (5,051) Mark-to-market adjustments for foreign exchange swaps — (1,683) Interest expense on undesignated interest rate swaps (1,734) (3,640) 17,063 (54,543) Other financial items, net comprise of the following: (in thousands of $) Nine months ended September 30, 2021 2020 Amortization of debt guarantee 1,942 3,375 Foreign exchange loss on operations (814) (614) Financing arrangement fees and other costs (268) (611) Others (336) (164) 524 1,986

Operating Leases

Operating Leases	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Operating Leases, lessee	OPERATING LEASES Rental income The components of operating lease income were as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Operating lease income (1) 135,498 140,586 Variable lease income (1)(2) 15,030 568 Total operating lease income 150,528 141,154 (1) "Total operating lease income" is included in the income statement line-item “Time and voyage charter revenues”. During the nine months ended September 30, 2021, we chartered in an external vessel and recognized $0.9 million and $2.6 million of operating lease income and variable lease income, respectively. (2) "Variable lease income" is excluded from lease payments that comprise the minimum contractual future revenues from non-cancellable operating leases. Rental expense During the nine months ended September 30, 2021, we sub-chartered out an external vessel and recognized $3.0 million of operating lease cost in income statement line-item “Voyage, charterhire and commission expenses”.
Operating Leases, lessor	OPERATING LEASES Rental income The components of operating lease income were as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Operating lease income (1) 135,498 140,586 Variable lease income (1)(2) 15,030 568 Total operating lease income 150,528 141,154 (1) "Total operating lease income" is included in the income statement line-item “Time and voyage charter revenues”. During the nine months ended September 30, 2021, we chartered in an external vessel and recognized $0.9 million and $2.6 million of operating lease income and variable lease income, respectively. (2) "Variable lease income" is excluded from lease payments that comprise the minimum contractual future revenues from non-cancellable operating leases. Rental expense During the nine months ended September 30, 2021, we sub-chartered out an external vessel and recognized $3.0 million of operating lease cost in income statement line-item “Voyage, charterhire and commission expenses”.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	DISCONTINUED OPERATIONS Golar Partners On April 15, 2021, we completed the Agreement and Plan of Merger (the “GMLP Merger Agreement”) with NFE, Golar GP LLC, the general partner of Golar Partners (the “General Partner”), Lobos Acquisition LLC, a limited liability company and a wholly-owned subsidiary of NFE (“GMLP Merger Sub”), and NFE International Holdings Limited, a private limited company and a wholly-owned subsidiary of NFE (“GP Buyer”). GMLP Merger Sub merged with and into Golar Partners (the “GMLP Merger”), with Golar Partners surviving the GMLP Merger as a wholly-owned subsidiary of NFE. Under the GMLP Merger Agreement, NFE acquired all of the outstanding common units of Golar Partners for $3.55 per unit in cash. The Golar Partners’ Series A preferred units remain outstanding and unaffected by the GMLP Merger. Hygo On April 15, 2021, we also completed the Agreement and Plan of Merger (the “Hygo Merger Agreement”) with NFE, Hygo, Stonepeak Infrastructure Fund II Cayman (G) Ltd., a fund managed by Stonepeak, and Lobos Acquisition Ltd., a wholly-owned subsidiary of NFE (“Hygo Merger Sub”), pursuant to which, on April 15, 2021, Hygo Merger Sub merged with and into Hygo (the “Hygo Merger”), with Hygo surviving the Hygo Merger as a wholly owned subsidiary of NFE. Under the terms of the Hygo Merger Agreement, NFE acquired all of the outstanding shares of Hygo for 31,372,549 Class A NFE common shares and $580 million in cash (of which we received consideration of $50 million in cash and 18,627,451 NFE Shares). Gain on disposal of Golar Partners and Hygo Gain on disposal of our investments in Golar Partners and Hygo to NFE is determined as follows: (in thousands of $) Consideration received from NFE (1)(2) 876,277 Carrying value of disposed investments in affiliates (3) (257,270) Realized accumulated comprehensive losses on disposal of investments in affiliates (43,380) Others (4) (688) Gain on disposal 574,939 (1) Consideration received from NFE comprised of (i) $75.7 million and $5.1 million in cash as consideration for our 21,333,586 Golar Partners common units and the 2% general partner units of Golar Partners respectively, which is equivalent to $3.55 per unit on the closing of the GMLP Merger. Concurrently, the IDRs of Golar Partners owned by us were cancelled, ceased to exist with no consideration paid; and (ii) $50.0 million cash and $745.4 million as the fair value of NFE shares on closing of the Hygo Merger. (2) On closing of the Hygo Merger, considerations received include $50 million in cash and 18,627,451 NFE shares. The NFE shares had a closing price of $44.65 on April 15, 2021, however these shares bear a restricted legend which will become freely tradeable on October 16, 2021 (assuming NFE remains current with its obligations under the Securities Exchange Act of 1934). We have considered this restriction to be a characteristic of the instrument and have adjusted the fair value of our investment to reflect the effect of this restriction. To reflect the lack of marketability of the NFE shares during its holding period, we applied a discount of 10.37%, using the average of several option pricing valuation models. This resulted in a fair value of $745.4 million at April 15, 2021. The key assumptions used in the option pricing model include dividend yield, equity volatility and equity beta relating to the NFE shares, market volatility and equity market risk premium. As of September 30, 2021, we updated the key assumptions used in the option pricing models and applied a discount of 3.00% to NFE's closing share price of $27.75, resulting in a fair value of $501.2 million and a total unrealized mark-to-market loss of $244.2 million, presented within the income statement line-item “Other non-operating losses, net”. (3) The carrying value of our investment in affiliates at date of disposal was made up of (i) $267.8 million book value as of December 31, 2020; (ii) $6.9 million share in net losses from our affiliates operations for the period from January 1, 2021 to April 15, 2021; (iii) $3.1 million of other comprehensive loss for the period from January 1, 2021 to April 15, 2021; and (iv) $0.5 million of dividends received. (4) Others comprised of fees incurred in relation to the disposal of our investments in affiliates and the release of our tax indemnity guarantee liability to Golar Partners of $2.8 million and $2.1 million, respectively. Net income/(loss) from discontinued operations The net income/(loss) from discontinued operations for the period ended April 15, 2021 and nine months ended September 30, 2020, are as follows: Nine months ended September 30, (in thousands of $) 2021 2020 Share of net earnings/(losses) of Golar Partners (1) 8,116 (142,465) Share of net losses of Hygo (1) (15,008) (38,004) Loss from discontinued operations (1) (6,892) (180,469) Gain on disposal of investments in affiliates 574,939 — Net income/(loss) from discontinued operations 568,047 (180,469) (1) For the period ended April 15, 2021. The carrying amounts of our equity method investments held for sale as at December 31, 2020 were as follows: (in thousands of $) December 31, 2020 Golar Partners 67,429 Hygo 200,337 Assets held for sale 267,766 Golar Partners and Hygo Post-Merger Services Agreements Upon completion of the GMLP Merger and the Hygo Merger, we entered into certain transition services agreements, corporate services agreements, ship management agreements and omnibus agreements with Golar Partners, Hygo and NFE. These agreements replaced the previous management and administrative services agreements, ship management agreements and guarantees that Golar provided to Golar Partners and Hygo. For the period from April 15, 2021 to September 30, 2021, management fees earned and net income relating to the other pool participants from our discontinued operations amounted to $7.5 million and $1.3 million, respectively. For the period from April 15, 2021 to September 30, 2021, Golar Hilli LLC (“Hilli LLC”) had declared distributions totaling $14.1 million with respect to the common units owned by Golar Partners and accounted for $0.3 million of Hilli costs indemnification.

Variable Interest Entities ("VI

Variable Interest Entities ("VIE")	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entities ("VIE")	VARIABLE INTEREST ENTITIES ("VIE") 10.1 Lessor VIEs As of September 30, 2021, we leased nine (December 31, 2020: nine) vessels from VIEs as part of sale and leaseback agreements, of which four were with ICBC Finance Leasing Co. Ltd (“ICBCL”) entities, one with a China Merchants Bank Co. Ltd. (“CMBL”) entity, one with a CCB Financial Leasing Corporation Limited (“CCBFL”) entity, one with a COSCO Shipping entity, one with a China State Shipbuilding Corporation (“CSSC”) entities and one with an AVIC International Leasing Company Limited (“AVIC”) entity. Each of the ICBCL, CMBL, CCBFL, COSCO Shipping, CSSC and AVIC entities are wholly-owned, newly formed special purpose vehicles (“Lessor SPVs”). In each of these transactions, we sold our vessel and then subsequently leased back the vessel on a bareboat charter for a term of seven A summary of our payment obligations (excluding repurchase options and obligations) under the bareboat charters with the lessor VIEs as of September 30, 2021, are shown below: (in thousands of $) 2021 (1) 2022 2023 2024 2025 2026+ Golar Glacier (2) 4,310 17,100 4,451 — — — Golar Kelvin (2) 4,968 19,710 19,710 18,468 — — Golar Snow (2) 4,310 17,100 3,608 — — — Golar Ice (2) 4,968 19,710 19,710 19,764 162 — Golar Tundra (3)(4) 4,305 7,075 — — — — Golar Seal (5) 3,382 13,717 13,754 13,717 13,717 — Golar Crystal (3) 2,597 10,379 10,363 10,356 10,321 12,035 Hilli (3) 26,445 103,630 100,019 96,494 92,796 195,574 Golar Bear (3) 3,950 15,459 14,894 14,339 13,763 15,919 (1) For the three months ending December 31, 2021. (2) In June 2021, we entered into certain amendments to our four ICBC sale and leaseback facilities which includes (i) prepayment of $15.0 million for each sale and leaseback facility in July 2021; (ii) increase in daily debt service costs from $46,850 to $54,000 for the Golar Ice and Golar Kelvin facilities; and (iii) brought forward our obligation to repurchase the Golar Glacier and Golar Snow to April 2023 from October 2024 and January 2025, respectively. (3) The payment obligations relating to the Golar Tundra , Golar Crystal, Hilli, and Golar Bear above includes variable rental payments due under the lease based on an assumed LIBOR plus margin. (4) In August 2021, we refinanced the Golar Tundra Facility, which has a put option of $101.1 million that would become exercisable in January 2022 were we not to have sufficiently advanced plans to refinance the 2017 Convertible Bonds by that date, otherwise the Golar Tundra Facility matures in June 2022. (5) In October 2021, we entered into a supplementary agreement with existing lender from CCBFL to extend Golar Seal's put option to January 2025. The last payment obligation relating to the Golar Seal has been presented in 2025 even though the maturity of the lease obligation is in March 2026, due to the put option maturing in January 2025. The assets and liabilities of these lessor VIEs that most significantly impact our consolidated balance sheet as of September 30, 2021 and December 31, 2020, are as follows: (in thousands of $) Golar Glacier Golar Kelvin Golar Snow Golar Ice Golar Tundra Golar Seal Golar Crystal Hilli Golar Bear September 30, 2021 December 31, 2020 Assets Total Total Restricted cash and short-term deposits 30 100 100 47 — 13,767 4,686 25,904 20,471 65,105 36,875 Liabilities Debt: Current portion of long-term debt and short-term debt (1) (82,728) (99,450) (81,883) (54,860) (78,196) — (8,358) (396,866) — (802,341) (865,982) Long-term interest-bearing debt - non-current portion (1) — — — — — (90,293) (68,603) (232,158) (113,767) (504,821) (625,119) (82,728) (99,450) (81,883) (54,860) (78,196) (90,293) (76,961) (629,024) (113,767) (1,307,162) (1,491,101) (1) Where applicable, these balances are net of deferred finance charges. The most significant impact of the lessor VIE's operations on our unaudited consolidated statements of operations, and unaudited consolidated statements of cash flows, are as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Statement of operations Interest expense 20,467 27,752 Statement of cash flows Net debt repayments (197,308) (352,046) Net debt receipts 12,920 444,307 Financing costs paid (700) (2,731) 10.2 Golar Hilli LLC Following the sale of common units in Hilli LLC, we have retained sole control over the most significant activities and the greatest exposure to variability in residual returns and expected losses from the Hilli. Accordingly, management has concluded that Hilli LLC is a VIE and that we are the primary beneficiary. Summarized financial information of Hilli LLC The assets and liabilities of Hilli LLC (1) that most significantly impact our consolidated balance sheet are as follows: (in thousands of $) September 30, 2021 December 31, 2020 Balance sheet Current assets 81,515 65,629 Non-current assets 1,339,496 1,203,805 Current liabilities (457,323) (447,701) Non-current liabilities (295,333) (345,058) (1) As Hilli LLC is the primary beneficiary of the Hilli Lessor VIE (see above) the Hilli LLC balances include the Hilli Lessor VIE. The most significant impact of Hilli LLC VIE's operations on our unaudited consolidated statements of operations, and unaudited consolidated statements of cash flows, are as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Statement of operations Liquefaction services revenue 164,614 163,572 Realized and unrealized gain/(loss) on oil and gas derivative instruments 157,119 (36,861) Statement of cash flows Net debt repayments (64,854) (281,972) Net debt receipts 2,848 223,821 10.3 Gimi MS Corporation Following the closing of the sale of 30% of the common units of Gimi MS Corporation (“Gimi MS”) to First FLNG Holdings in April 2019, we have determined that (i) Gimi MS is a VIE, (ii) we are the primary beneficiary and retain sole control over the most significant activities and the greatest exposure to variability in residual returns and expected losses from the Gimi . Thus, Gimi MS continues to be consolidated into our financial statements. Summarized financial information of Gimi MS The assets and liabilities of Gimi MS that most significantly impact our consolidated balance sheet are as follows: (in thousands of $) September 30, 2021 December 31, 2020 Balance sheet Current assets 4,385 15,505 Non-current assets 850,589 658,247 Current liabilities (24,954) (33,844) Non-current liabilities (388,809) (277,932) The most significant impact of Gimi MS VIE's operations on our unaudited consolidated statements of cash flows, is as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Statement of cash flows Additions to asset under development 183,305 142,397 Capitalized financing costs (4,432) (5,313) Net debt receipts 110,000 95,000 Proceeds from subscription of equity interest 16,872 7,098

Restricted Cash and Short-Term

Restricted Cash and Short-Term Deposits	9 Months Ended
	Sep. 30, 2021
Supplemental Cash Flow Elements [Abstract]
Restricted Cash and Short-Term Deposits	RESTRICTED CASH AND SHORT-TERM DEPOSITS Our restricted cash and short-term deposits balances are as follows: (in thousands of $) September 30, 2021 December 31, 2020 Restricted cash in relation to the Hilli (1) 60,720 77,212 Restricted cash and short-term deposits held by lessor VIEs (note 10) 65,105 36,875 Restricted cash in relation to the LNG Croatia (2) 11,328 — Restricted cash relating to interest rate swaps (note 18) 2,841 8,864 Restricted cash relating to the $1.125 billion debt facility 2,200 2,615 Restricted cash related to Hygo performance guarantee (3) 1,500 — Restricted cash relating to office lease 786 868 Restricted cash relating to disposal of LNG Croatia — 36,747 Total restricted cash and short-term deposits 144,480 163,181 Less: Amounts included in current restricted cash and short-term deposits (71,647) (100,361) Long-term restricted cash 72,833 62,820 (1) In November 2015, in connection with the issuance of a $400 million letter of credit ( “ LC ” ) by a financial institution to our project partner involved in the Hilli, we posted an initial cash collateral of $305.0 million to support the performance guarantee. Under the provisions of the $400 million LC, the terms allow for a stepped reduction in the value of the guarantee over time and thus, a concurrent reduction in the cash collateral requirements. In May 2021, following the production of 3.6 million tonnes of LNG, the LC was reduced to $100.0 million and the cash collateral to $60.7 million. (2) In connection with Operation & Maintenance ( “ O&M ” ) Agreement that we entered with LNG Hrvatska d.o.o. to operate and maintain the FSRU, LNG Croatia , we are required to hold a performance guarantee of €9.3 million and $1.3 million, which will remain restricted throughout the 10 year O&M Agreement term. (3) In connection with the disposal of Hygo, we provided a $1.5 million performance guarantee to the senior lenders of CELSE to enable the lenders to waive their consent to a change of control and extend the technical completion date. The guarantee expires in January 2022.

Other Current Assets

Other Current Assets	9 Months Ended
	Sep. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	OTHER CURRENT ASSETS (in thousands of $) September 30, 2021 December 31, 2020 Investment in listed equity securities (1) 501,233 — Other receivables 4,570 6,291 Prepaid expenses 4,424 2,391 510,227 8,682 (1) “Investment in listed equity securities” relates to our 18.6 million NFE shares (note 9 and 18).

Asset Under Development

Asset Under Development	9 Months Ended
	Sep. 30, 2021
Extractive Industries [Abstract]
Asset Under Development	ASSET UNDER DEVELOPMENT (in thousands of $) September 30, 2021 December 31, 2020 Opening asset under development balance 658,247 434,248 Additions 161,600 283,927 Transfer from vessels and equipment, net — 77,172 Transfer from other non-current assets — 16,213 Interest costs capitalized 30,742 34,296 Disposal of LNG Croatia — (187,609) Closing asset under development balance 850,589 658,247 Gimi conversion In February 2019, we entered into a Lease and Operate Agreement (“LOA”) with BP for the employment of a FLNG unit, the Gimi , after her conversion to an FLNG for a term of 20-years. In April 2019, we completed the sale of 30% of the total issued ordinary share capital of Gimi MS to First FLNG Holdings. In October 2020, we had confirmed a revised project schedule with BP which extended the target connection date by 11 months to 2023. The conversion cost including financing cost is approximately $1.5 billion of which $700 million is funded by the Gimi facility (note 16). As at September 30, 2021, the estimated timing of the outstanding payments in connection with the Gimi conversion are as follows: (in thousands of $) Period ending December 31, 2021 (1) 29,725 2022 379,302 2023 252,182 2024 75,034 736,243 (1) For the three months ending December 31, 2021

Investments in Affiliates

Investments in Affiliates	9 Months Ended
	Sep. 30, 2021
Equity Method Investments and Joint Ventures [Abstract]
Investments in Affiliates	INVESTMENTS IN AFFILIATES Nine months ended September 30, (in thousands of $) 2021 2020 Share of net losses of Avenir (382) (154) Share of net losses of others (179) (237) Total equity in net losses of affiliates (561) (391) The carrying amounts of our equity method investments, from continuing operations, as at September 30, 2021 and December 31, 2020 are as follows: (in thousands of $) September 30, 2021 December 31, 2020 Avenir (1) 46,352 39,984 Others 4,221 4,401 Total investments in affiliates 50,573 44,385

Other Non-Current Assets

Other Non-Current Assets	9 Months Ended
	Sep. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Non-Current Assets	OTHER NON-CURRENT ASSETS Other non-current assets comprise of the following: (in thousands of $) September 30, 2021 December 31, 2020 Oil and gas derivative instruments (1) 174,114 540 Operating lease right-of-use-assets 11,817 14,642 Other non-current assets 3,930 12,729 189,861 27,911 (1) “Oil and gas derivative instruments” refers to the oil derivative embedded in the Hilli LTA and the gas derivative linked to the Dutch Title Transfer Facility (“TTF”) which arises from the 2022 contracted capacity of the Hilli LTA. In July 2021, we signed an amendment to the LTA with the Customer to increase the utilization of Hilli (“LTA Amendment”) in 2022. The capacity utilization of Hilli will increase by 0.2 million tonnes per annum (“2022 Incremental Capacity”), bringing total utilization in calendar year 2022 to 1.4 million tonnes per annum. The tolling fee for the 2022 Incremental Capacity is linked to European natural gas prices, the TTF. See note 2 and 18.

Debt

Debt	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Debt	DEBT As of September 30, 2021, and December 31, 2020, our debt was as follows: (in thousands of $) September 30, 2021 December 31, 2020 Gimi facility (410,000) (300,000) 2017 Convertible Bonds (396,074) (383,739) Revolving Credit facility (100,000) (100,000) $1.125 billion facility (60,178) (65,649) Golar Arctic facility (31,001) (36,472) Subtotal (excluding lessor VIE loans) (997,253) (885,860) CSSC VIE loans (1) (629,482) (691,488) ICBCL VIE loans (1) (319,271) (434,152) AVIC VIE loan (1) (114,656) (104,807) CCBFL VIE loan (1) (90,400) (90,178) CMBL VIE loan (1) (78,196) (89,450) COSCO Shipping VIE loan (1) (77,279) (83,596) Total debt (2,306,537) (2,379,531) Less: Deferred financing costs 24,816 28,749 Total debt, net of deferred financing costs (2,281,721) (2,350,782) At September 30, 2021, our debt, net of deferred financing costs, is broken down as follows: Golar debt VIE debt (1) Total debt (in thousands of $) Current portion of long-term debt and short-term debt (327,915) (802,341) (1,130,256) Long-term debt (646,644) (504,821) (1,151,465) Total (974,559) (1,307,162) (2,281,721) (1) These amounts relate to certain lessor entities (for which legal ownership resides with financial institutions) that we are required to consolidate under U.S. GAAP into our financial statements as variable interest entities (see note 10). Golar Bear facility In June 2020, we refinanced the Golar Bear facility and concurrently entered into an agreement to bareboat charter the vessel with AVIC for $110.0 million with a drawdown $100.0 million. The facility has a term of seven years and bears a fixed interest rate of 4.64%. As of September 30, 2021, we drew down the remaining $10.0 million. 2017 Convertible Bonds In February 2017, we closed a $402.5 million aggregate principal amount of 2.75% convertible senior unsecured notes (“2017 Convertible Bonds”) due in 2022. The conversion rate for the 2017 Convertible Bonds was initially equal to 26.5308 common shares per $1,000 principal amount of the bonds. This is equivalent to an initial conversion price of $37.69 per common share, or a 35% premium on the February 13, 2017 closing share price of $27.92. The conversion price is subject to adjustment for dividends paid. The holders of the 2017 Convertible Bonds can convert their notes at any time on or after August 15, 2021 using a settlement method as determined by us (either cash, issuance of our common shares, or a combination of cash and issuance of our common shares). Norwegian Bonds

Other Current Liabilities

Other Current Liabilities	9 Months Ended
	Sep. 30, 2021
Other Liabilities Disclosure [Abstract]
Other Current Liabilities	OTHER CURRENT LIABILITIES (in thousands of $) September 30, 2021 December 31, 2020 Liability for UK tax leases (note 20) (71,432) — Day 1 gain deferred revenue - current portion (1) (32,532) (9,950) Mark-to-market interest rate swaps valuation (note 18) (25,758) (44,315) Deferred operating cost and charterhire revenue (13,683) (12,330) Current portion of operating lease liability (4,102) (5,005) Mark-to-market foreign exchange swaps valuation (note 18) — (1,310) Other (2) (3,449) (12,509) (150,956) (85,419) (1) “Day 1 gain deferred revenue - current portion” refers to the liability upon recognition of the oil derivative embedded in the Hilli LTA and the gas derivative indexed to the TTF which arises from the 2022 contracted capacity of the Hilli LTA. See note 2. (2) Included in “Other” is dividend payable for lessor VIE of $nil and $7.5 million, as of September 30, 2021 and December 31, 2020, respectively.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments	FINANCIAL INSTRUMENTS Fair values We recognize our fair value estimates using a fair value hierarchy based on the inputs used to measure fair value. The fair value hierarchy has three levels based on reliability of inputs used to determine fair value as follows: Level 1: Quoted market prices in active markets for identical assets and liabilities. Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. The carrying values and estimated fair values of our financial instruments at September 30, 2021 and December 31, 2020 are as follows: September 30, 2021 December 31, 2020 (in thousands of $) Fair value Carrying value Fair value Carrying value Fair value Non-Derivatives: Cash and cash equivalents Level 1 123,690 123,690 127,691 127,691 Restricted cash and short-term deposits Level 1 144,480 144,480 163,181 163,181 Investment in listed equity securities (1) Level 2 501,233 501,233 — — Current portion of long-term debt and short-term debt (2)(3) Level 2 (821,181) (821,181) (984,510) (984,510) Current portion of convertible bonds (3) Level 2 (310,906) (315,380) — — Long-term portion of convertible bonds (3) Level 2 (85,168) (85,594) (383,740) (366,581) Long-term debt (3) Level 2 (1,089,282) (1,089,282) (1,011,281) (1,011,281) Derivatives: Oil and gas derivative instruments (4)(5) Level 2 174,114 174,114 540 540 Interest rate swaps liability (4)(6) Level 2 (25,758) (25,758) (44,315) (44,315) Foreign exchange swaps liability (4) Level 2 — — (1,310) (1,310) (1) “Investment in listed equity securities” refers to our 18.6 million NFE Shares (note 9). The fair value was calculated using the NFE closing share price as at September 30, 2021 discounted at 3.00% using an option pricing valuation model to quantify the discount for the lack of marketability during the holding period, resulting in a valuation of $501.2 million. (2) The carrying amounts of our short-term debt approximate their fair values because of the near term maturity of these instruments. (3) Our debt obligations are recorded at amortized cost in the consolidated balance sheets. The amounts presented in the table above are gross of the deferred finance charges amounting to $24.8 million and $28.7 million at September 30, 2021 and December 31, 2020, respectively. (3) The fair value of certain derivative instruments is the estimated amount that we would receive or pay to terminate the agreements at the reporting date, taking into account current interest rates, foreign exchange rates, closing quoted market prices and our creditworthiness and that of our counterparties. See note 16. (4) Derivative liabilities are captured within other current liabilities and derivative assets are generally captured within other current assets and non-current assets on the balance sheet. (5) The fair value of the oil and gas derivative instruments was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the LTA and the estimated discounted cash flows of the additional payments due to us in 2022 as a result of gas prices moving with respect to the contractual pricing terms per the LTA Amendment and the Euro/USD exchange rates based on the forex forward curve. Significant inputs used in the valuation of the oil and gas derivative instruments include management’s estimate of an appropriate discount rate and the length of time necessary to blend the long-term and short-term oil and gas prices obtained from quoted prices in active markets. (6) The fair value of certain derivative instruments is the estimated amount that we would receive or pay to terminate the agreements at the reporting date, taking into account current interest rates, foreign exchange rates, closing quoted market prices and our creditworthiness and that of our counterparties. As of September 30, 2021, we were party to the following interest rate swap transactions involving the payment of fixed rates in exchange for LIBOR as summarized below: Instrument (in thousands of $) Notional value Maturity dates Fixed interest rates Interest rate swaps: Receiving floating, pay fixed 505,000 2024 to 2029 1.69% - 2.37% Some of our interest rate swaps have a credit arrangement that requires us to provide cash collateral when the market value of the instrument falls below a specified threshold. As at September 30, 2021, cash collateral amounting to $2.8 million has been provided (note 11). The credit exposure of our interest rate and equity swap agreements are represented by the fair value of contracts with a positive fair value at the end of each period, reduced by the effects of master netting agreements. It is our policy to enter into master netting agreements with the counterparties to derivative financial instrument contracts, which give us the legal right to discharge all or a portion of amounts owed to the counterparty by offsetting them against amounts that the counterparty owes to us. We have elected not to offset the fair values of derivative assets and liabilities executed with the same counterparty that are generally subject to enforceable master netting arrangements. As of September 30, 2021 and December 31, 2020, the amounts presented in our consolidated balance sheets are not able to be offset.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS a) Transactions with Golar Partners and subsidiaries: Net revenues: The transactions with Golar Partners and its subsidiaries for the period from January 1, 2021 to April 15, 2021 and for nine months ended September 30, 2020 consisted of the following: Period ended April 15, 2021 Nine months ended September 30, (in thousands of $) 2021 2020 Management and administrative services revenue (a) 1,717 5,920 Ship management fees revenue (b) 2,251 3,947 Interest income on short-term loan (c) 18 285 Total 3,986 10,152 (Payables)/receivables: The balances with Golar Partners and its subsidiaries as of September 30, 2021 and December 31, 2020 consisted of the following: (in thousands of $) September 30, 2021 December 31, 2020 Balances due to Golar Partners and its subsidiaries (c) — (1,133) Methane Princess lease security deposit (d) — 349 Total — (784) a) Management and administrative services revenue - On March 30, 2011, Golar Partners entered into a management and administrative services agreement with Golar Management Limited ("Golar Management"), a wholly-owned subsidiary of Golar, pursuant to which Golar Management will provide to Golar Partners certain management and administrative services. The services provided by Golar Management are charged at cost plus a management fee equal to 5% of Golar Management’s costs and expenses incurred in connection with providing these services. Where external service providers costs are incurred by us on behalf of Golar Partners, these are recharged at cost. Golar Partners may terminate the agreement by providing 120 days written notice. b) Ship management fees - Golar and certain of its affiliates charge ship management fees to Golar Partners for the provision of technical and commercial management of Golar Partners' vessels. Each of Golar Partners’ vessels is subject to management agreements pursuant to which certain commercial and technical management services are provided by Golar Management. Golar Partners may terminate these agreements by providing 30 days written notice. c) Interest income on short-term loan, balances due to Golar Partners and its subsidiaries - Receivables and payables with Golar Partners and its subsidiaries are comprised primarily of unpaid management fees and expenses for management, advisory and administrative services, dividends in respect of the Hilli Common Units and other related party arrangements. In addition, certain receivables and payables arise when we pay an invoice on behalf of a related party and vice versa. Receivables and payables are generally settled quarterly in arrears. Balances owing to or due from Golar Partners and its subsidiaries are unsecured, interest-free and intended to be settled in the ordinary course of business. d) Methane Princess Lease security deposit - This represents net advances from Golar Partners since its IPO, which correspond with the net release of funds from the security deposits held relating to a lease for the Methane Princess . This is in connection with the Methane Princess tax lease indemnity provided to Golar Partners under the predecessor Omnibus Agreement which terminated on April 15, 2021. Under the predecessor Omnibus Agreement, we provided a $11.4 million tax indemnification guarantee to Golar Partners in connection with the Methane Princess finance lease which was voluntarily terminated contemporaneously with closing of the GMLP Merger (note 20) where we paid $8.6 million and $0.8 million to the lessor and Golar Partners respectively, and released the remaining liability to the income statement (note 9). Other transactions: During the period ended April 15, 2021 and nine months ended September 30, 2020, we received total distributions from Golar Partners of $0.5 million and $10.1 million, respectively, with respect to the common units and general partner units owned by us. During the period ended April 15, 2021 and nine months ended September 30, 2020, Hilli LLC had declared distributions totaling $7.8 million and $9.9 million, respectively, with respect to the common units owned by Golar Partners. We have agreed to indemnify Golar Partners for certain costs incurred in Hilli's operations when these costs exceed a contractual ceiling. During the period ended April 15, 2021 and nine months ended September 30, 2020, we have accounted for $nil and $0.3 million, respectively with respect to Hilli's indemnification cost. As of September 30, 2021 and 2020, we do not have a payable to Golar Partners in respect of the Hilli LLC's quarterly distribution. Following the completion of the GMLP Merger on April 15, 2021, Golar Partners ceased to be a related party and subsequent transactions with Golar Partners and its subsidiaries are treated as a third party and settled under normal payment terms. Furthermore, the Management and administrative services agreement and Ship management fee agreement were terminated and replaced with the Transition Services Agreement, Bermuda Services Agreement and Ship Management Agreements (note 9). b) Transactions with Hygo and affiliates: Net revenues: The transactions with Hygo and its affiliates for the period from January 1, 2021 to April 15, 2021 and for the nine months ended September 30, 2020 consisted of the following: Period ended April 15, 2021 Nine months ended September 30, (in thousands of $) 2021 2020 Management and administrative services revenue 2,051 3,900 Ship management fees income 904 1,247 Debt guarantee compensation (a) 676 3,221 Total 3,631 8,368 Payables: The balances with Hygo and its affiliates as of September 30, 2021 and December 31, 2020 consisted of the following: (in thousands of $) September 30, 2021 December 31, 2020 Trading balances due to Hygo and affiliates — (11,222) Balances due to Hygo and affiliates (b) — (11,222) a) Debt guarantee compensation - In connection with the closing of the Hygo and Stonepeak transaction, Hygo entered into agreements to compensate Golar in relation to certain debt guarantees (as further described under the subheading “Guarantees”) relating to Hygo and its subsidiaries. The compensation amounted to $0.7 million and $3.2 million income for the period ended April 15, 2021 and nine months ended September 30, 2020, respectively. b) Balances due to Hygo and affiliates - Receivables and payables with Hygo and its subsidiaries are comprised primarily of unpaid management fees, advisory and administrative services. In addition, certain receivables and payables arise when we pay an invoice on behalf of a related party and vice versa. Receivables and payables are generally settled quarterly in arrears. Balances owing to or due from Hygo and its subsidiaries are unsecured, interest-free and intended to be settled in the ordinary course of business. Guarantees: Debt guarantees - As described in (a) above, we receive compensation from Hygo in relation to our provision of guarantees on certain of its long-term debt. These debt facilities are secured against specific vessels. As of December 31, 2020, we have guaranteed $422.3 million, of Hygo's gross long-term debt obligations. Other transactions: Net Cool Pool expenses - Net expenses relating to the other pool participants are presented in our consolidated Statement of Operations in the line item “Voyage, charter hire and commission expenses” for the period ended April 15, 2021 and nine months ended September 30, 2020 amounted to $2.9 million and $2.7 million, respectively. Following the completion of the Hygo Merger on April 15, 2021, Hygo ceased to be a related party and subsequent transactions with Hygo and its subsidiaries are treated as third party transactions and settled under normal payment terms. Furthermore, the Management and administrative services agreement and Ship management fee agreement were terminated and replaced with the Transition Services Agreement, Bermuda Services Agreement and Ship Management Agreements (note 9). c) Transactions with OneLNG and subsidiaries: Receivables: The balances with OneLNG and its subsidiaries as of September 30, 2021 and December 31, 2020 consisted of the following: (in thousands of $) September 30, 2021 December 31, 2020 Balances due from OneLNG — 64 Total — 64 Balances due from OneLNG - Receivables with OneLNG and its subsidiaries comprise primarily of unpaid advisory, administrative services and payment on behalf of a related party. Balances due from OneLNG are unsecured and interest free. d) Transactions with other related parties: Net (expenses)/revenue: The transactions with other related parties for the nine months ended September 30, 2021 and 2020 consisted of the following: Nine months ended September 30, (in thousands of $) 2021 2020 Magni Partners (a) (177) (564) Borr Drilling (b) 258 218 2020 Bulkers (c) 82 (5) Avenir LNG (d) 346 848 ECGS (e) 1,482 — Total 1,991 497 Receivables: The balances with other related parties as of September 30, 2021 and December 31, 2020 consisted of the following: (in thousands of $) September 30, 2021 December 31, 2020 Magni Partners (a) 81 81 Borr Drilling (b) 149 936 2020 Bulkers (c) 29 51 Avenir LNG (d) 1,326 980 Total 1,585 2,048 a) Magni Partners - Tor Olav Trøim is the founder of, and partner in, Magni Partners (Bermuda) Limited (“Magni Partners”), a privately held Bermuda company, and is the ultimate beneficial owner of the company. Receivables and payables from Magni Partners comprise primarily of the cost (without mark-up) or part cost of personnel employed by Magni Partners who have provided advisory and management services to Golar. These costs do not include any payment for any services provided by Tor Olav Trøim himself. b) Borr Drilling - Tor Olav Trøim is the founder, and director of Borr Drilling, a Bermuda company listed on the Oslo and Nasdaq stock exchanges. Receivables comprise primarily of management and administrative services provided by our Bermuda corporate office. c) 2020 Bulkers is a related party by virtue of common directorships. Receivables comprise primarily of management and administrative services provided by our Bermuda corporate office. d) Avenir LNG entered into agreements to compensate Golar in relation to certain debt guarantees relating to Avenir LNG and its subsidiaries. This compensation amounted to an aggregate of $0.3 million and $0.8 million for the nine months ended September 30, 2021 and 2020, respectively. e) We chartered Golar Ice to ECGS during the nine months ended September 30, 2021.

Other Commitments and Contingen

Other Commitments and Contingencies	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Other Commitments and Contingencies	OTHER COMMITMENTS AND CONTINGENCIES Assets pledged (in thousands of $) September 30, 2021 December 31, 2020 Book value of vessels secured against loans (1) 2,881,248 2,959,535 (1) This excludes the Gimi which is classified as “Asset under development” and secured against its specific debt facility. Revolving Credit Facility As of December 31, 2020, the Revolving Credit Facility was secured by a pledge against our shares in Hygo (note 16). In April 2021, in connection with the closing of the Hygo Merger, certain amendments to the facility were executed. Whilst most of the existing terms remain substantially unchanged, the key amendments include: (i) changes to the security, with the release of the Hygo shares and the replacement with a pledge against Golar’s holding in 18,627,451 NFE shares, although, if certain requirements are met, the facility allows for the release of a portion of the NFE shares based on a prescribed loan to value ratio; and (ii) a decrease to the interest rate to LIBOR plus a margin of 4.5%. Capital Commitments Gandria We have agreed to contract terms for the conversion of the Gandria to a FLNG. The Gandria is currently in lay-up awaiting delivery to Keppel for conversion. The conversion agreement is subject to certain payments and lodging of a full Notice to Proceed. We have also provided a guarantee to cover the sub-contractor's obligations in connection with the conversion of the vessel. UK tax lease benefits As described under note 26 in our audited consolidated financial statements filed with our 2020 Form 20-F, during 2003 and 2004 we entered into six UK tax leases. Under the terms of the leasing arrangements, the benefits are derived primarily from the tax depreciation assumed to be available to the lessors as a result of their investment in the vessels. As is typical in these leasing arrangements, as the lessee we are obligated to maintain the lessor’s after-tax margin. Accordingly, in the event of any adverse tax changes or a successful challenge by the UK Tax Authorities (“HMRC”) with regard to the initial tax basis of the transactions, or in relation to the 2010 lease restructurings, or the early termination of the Methane Princess lease, we may be required to make additional payments principally to the UK vessel lessor, which could adversely affect our earnings or financial position. We would be required to return all, or a portion of, or in certain circumstances significantly more than, the upfront cash benefits that we received in respect of our lease financing transactions, including the 2010 restructurings and subsequent termination transactions. On April 15, 2021, we completed the disposal of Golar Partners to NFE (as further discussed in note 9) and contemporaneously with completion, Golar Partners voluntarily terminated the Methane Princess lease. Therefore as at September 30, 2021, all six UK tax leases are terminated. Under the indemnity provisions of the Omnibus Agreement entered into with Golar Partners and the Tax Indemnification Agreement entered into with NFE, we have agreed to indemnify NFE in the event of any further tax liabilities in excess of the final scheduled amounts arising from the Methane Princess leasing arrangements and termination thereof. With effect from April 15, 2021, the lessor for the six UK tax leases has a first priority security interest in the Golar Gandria and second priority interests in relation to the Golar Tundra and the Golar Frost which replaced the lessor’s previous security interests in the Golar Spirit , Methane Princess and the Golar Grand . HMRC has been challenging the use of similar lease structures and has been engaged in litigation of a test case for some years. In August 2015, following an appeal to the Court of Appeal by HMRC which set aside previous judgements in favor of the taxpayer, the First Tier Tribunal (“FTT or the UK court”) ruled in favor of HMRC. The taxpayer in this particular ruling has the election to appeal the courts’ decision, but no appeal has been filed. The judgments of the FTT do not create binding precedent for other UK court decisions and therefore the ruling in favor of HMRC is not binding in the context of our structures. Further, we consider there are differences in the fact pattern and structure between this case and our 2003 leasing arrangements and therefore is not necessarily indicative of any outcome. HMRC has written to our lessor to indicate that they believe our lease may be similar to the case noted above. In December 2019, in conjunction with our lessor, Golar obtained supplementary legal advice confirming our position. Golar's discussions with HMRC on this matter concluded without agreement and, in January 2020 we received a closure notice to the inquiry stating the basis of HMRC's position. Consequently, a notice of appeal against the closure notice was submitted to HMRC. In December 2020, a notice of appeal was submitted to the FTT. We have recently reopened discussions with HMRC and are now confident of our position towards a potential settlement. As such at September 30, 2021, we have revised our estimate of the reasonably possible loss and recorded a $71.4 million liability, net of amounts paid by our lessor to HMRC and including contingent fees payable contemporaneous with the settlement. Any eventual net cash outflow will be classified as a financing cash outflow given it is deemed to represent additional interest due to the lessor under the now-terminated leasing arrangements. Legal proceedings and claims

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS Norwegian Bonds In October 2021, we closed our $300 million Norwegian Bonds, which will mature in October 2025 and bear interest at 7.00% per annum. The net proceeds from the Norwegian Bonds will be used to partly refinance our 2017 Convertible Bonds and for general corporate purposes. Contemporaneous with the closing, we redeemed $85.2 million of the 2017 Convertible Bonds notional value and have subsequently reclassified the balance sheet presentation of the redeemed amount from current portion of long-term debt and short-term debt to long-term debt. Golar Seal Put Option Extension In November 2021, we entered into a supplemental agreement with our existing lender, CCBFL, to extend the Golar Seal's put option maturity from January 2022 to January 2025. 2021 Margin Loan In November 2021 we executed the 2021 Margin Loan, which has a term of three years, a revolving facility limit of $200.0 million and bears interest at LIBOR plus a margin of 2.8%. The 2021 Margin Loan is secured by the 18.6 million NFE Shares that we own. We are permitted under the terms of the 2021 Margin Loan, to release a portion of the pledged NFE Shares in accordance with the prescribed loan to value ratio based on the then-current market value of such NFE Shares. Revolving Credit Facility In November 2021, we repaid in full our $100.0 million RCF, using the proceeds from the Norwegian Bonds. The NFE Shares held as security to the RCF, were subsequently released. We have subsequently reclassified the balance sheet presentation of the RCF from current portion of long-term debt and short-term debt to long-term debt.

Accounting Policies (Policies)

Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of accounting	Basis of accountingThe consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). The consolidated financial statements do not include all of the disclosures required under U.S. GAAP in the annual consolidated financial statements, and should be read in conjunction with our audited annual financial statements for the year ended December 31, 2020, which are included in our annual report on Form 20-F for the fiscal year ended December 31, 2020, filed with the Securities and Exchange Commission on April 22, 2021 (the “2020 Form 20-F”).
Held-for-sale assets and disposal group	Held-for-sale assets and disposal group Individual assets or disposal groups to be disposed of, by sale or otherwise, are classified as held-for-sale if all of the following criteria are met at the period end: • management, having the authority to approve the action, commits to a plan to sell the assets, subsidiaries or affiliates; • the asset, subsidiaries or affiliates are available for immediate sale in its (their) present condition subject only to terms that are usual and customary for such sales; • an active program to locate a buyer and other actions required to complete the plan to sell have been initiated; • the sale is probable; and • the transfer is expected to qualify for recognition as a completed sale, within one year. The term "probable" refers to a future sale that is likely to occur, the asset or disposal group is being actively marketed for sale at a price that is reasonable in relation to its current fair value and actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. A disposal group is classified as discontinued operations if the following criteria are met: (1) a component of an entity, group of components or equity accounted investments that has been disposed of by sale, disposed of other than by sale e.g. via distribution in kind to owners in a spinoff or is classified as held-for-sale that represents a strategic shift that has or will have a major effect on our financial results and operations, or (2) an acquired business or non-profit activity (the entity to be sold) that is classified as held-for-sale on acquisition. Assets or disposal groups, held-for-sale are carried at the lower of their carrying amount and fair value less costs to sell. As an exception, investments in associates classified as held for sale continue to be measured in accordance with ASC 323 “Investments - Equity Method and Joint Venture”. Upon classification as held-for-sale, the assets that are amortizable are no longer depreciated. Gain or loss on disposals of held-for-sale assets are recognized as the difference between the fair value of consideration received and the carrying amount of the assets disposed.
Investments in listed equity securities	Investments in listed equity securities Investments in listed equity securities represents ownership interests of a publicly listed entity. Investments in listed equity securities are recorded at fair value with changes in fair value reported in “Other non-operating losses, net” which is included in net income. We classify our investment in listed equity securities in the income statement as non-operating because it is not integrated with our operations therefore is non-operating in nature. We use quoted market prices to determine the fair value of listed equity securities with a readily determinable fair value, unless the presence of certain restrictions warrants the application of a discount to fair value. We do not assess our investments in listed equity securities for impairment given they are carried at fair value. We classify our investments in listed equity securities as current assets because the investment is available to be sold to meet liquidity needs if necessary, even if it is not the intention to dispose of the investment in the next twelve months. Dividends received from our investments in listed equity securities are reflected as operating activities in the statement of cash flows (unless such distributions relate to a return of capital in which case it is reflected as an investing activity in the statement of cash flows).
Use of estimates	Use of estimates The preparation of financial statements in accordance with U.S. GAAP requires that management make estimates and assumptions affecting the reported amounts of assets and liabilities and disclosure of material contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. In assessing the recoverability of our vessels’ carrying amounts, we make assumptions regarding estimated future cash flows, estimates in respect of residual values, charter rates, ship operating expenses and drydocking requirements. During the period ended September 30, 2021, as a result of COVID-19 and its impact on our operations, we considered whether indicators of impairment existed that could indicate that the carrying amounts of the vessels may not be recoverable as of September 30, 2021 and concluded that no such events or changes in circumstances had occurred to warrant a change in the assumptions utilized in the December 31, 2020 impairment tests of our vessels. We will continue to monitor developments in the markets in which we operate for indications that the carrying value of our vessels are not recoverable. The fair value of the oil derivative was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the Hilli's
Adoption of new accounting standards and Accounting pronouncments that have been issued but not adopted	Adoption of new accounting standards In August 2018, the FASB issued ASU 2018-14 Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) . The amendments in this ASU remove some disclosure requirements and introduce new ones including an explanation of the reasons for significant gains and losses relating to changes in the projected benefit obligation, plan assets to be returned to the entity and accumulated benefit obligation in excess of the fair value of related funding assets. These amendments to disclosures’ requirements are mandated for defined benefit plans from January 1, 2021. There was no impact resulting from these amendments on our consolidated financial statements or related disclosures as presented in this interim set of accounts for the nine months ended September 30, 2021. In December 2019, the FASB issued ASU 2019-12 Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . The amendments in this ASU remove certain exceptions previously available and provides some additional calculation rules to help simplify the accounting for income taxes. These amendments are effective from January 1, 2021. There was no impact resulting from these amendments on our consolidated financial statements or related disclosures as presented in this interim set of accounts for the nine months ended September 30, 2021. Accounting pronouncements that have been issued but not yet adopted The following table provides a brief description of recent accounting standards that have been issued but not yet adopted: Standard Description Date of Adoption Effect on our Consolidated Financial Statements or Other Significant Matters ASU 2020-04 Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting and ASU 2021-01 Reference Rate Reform (Topic 848). The amendments provide temporary optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The applicable expedients for us are in relation to modifications of contracts within the scope of Topics 310, Receivables, 470, Debt, and 842, Leases. This optional guidance may be applied prospectively from any date beginning March 12, 2020 and cannot be applied to modifications that occur after December 31, 2022. January 1, 2022 Under evaluation ASU 2020-06 Debt – Debt with Conversion and Other Options (Topic 470) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Topic 815). The amendments simplify the issuer’s accounting for convertible instruments and its application of the equity classification guidance. The new guidance eliminates some of the existing models for assessing convertible instruments, which results in more instruments being recognized as a single unit of account on the balance sheet and expands disclosure requirements. The new guidance simplifies the assessment of contracts in an entity’s own equity and existing EPS guidance in ASC 260. January 1, 2022 Under evaluation ASU 2021-04 Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging —Contracts in Entity’s Own Equity (Subtopic 815-40) . The amendments clarify issuer’s recognition and measurement considerations resulting from exchanges or modifications of freestanding instruments (written call options) classified in equity. Such exchanges or modifications are treated as adjustments to the cost to raise debt, to the cost to raise equity or as share-based payments (ASC 718) when issued to compensate for goods or services. If not treated as costs of debt funding, equity funding or share-based payment, it results in an adjustment to EPS/net income/(loss). Holder's accounting is not affected by these amendments. January 1, 2022 Under evaluation ASU 2021-05 Leases (Topic 842) – Lessors – Certain Leases with Variable Lease Payments The amendments apply only to lessors and require them to classify leases with variable lease payments that are not based on an index or rate as operating leases if they would have otherwise been classified as sales-type or direct financing leases and the lessor would have recognized a selling loss at lease commencement. There is no change to recognition of variable lease payments. Lessors can apply the amendments either prospectively or retrospectively with accompanying disclosures. January 1, 2022 No impacts are expected as a result of adoption of this ASU. Standard Description Date of Adoption Effect on our Consolidated Financial Statements or Other Significant Matters ASU 2021-08 Business Combinations (Topic 805) - Accounting for contract assets and contract liabilities from contracts with customers Requires contract assets and contract liabilities (i.e., deferred revenue) acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606. Generally, this new guidance will result in the acquirer recognizing contract assets and contract liabilities at the same amounts recorded by the acquiree (rather than having such amounts recognized by the acquirer at fair value in acquisition accounting, as has been historical practice). January 1, 2023 Under evaluation

Accounting Policies (Tables)

Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Schedule of Price Risk Derivatives	The realized and unrealized gain/(loss) on oil and gas derivative instruments are as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Realized gain on oil derivative instrument 11,837 2,539 Unrealized gain/(loss) on oil and gas derivative instruments 145,282 (39,400) 157,119 (36,861)
Schedule of Error Corrections and Prior Period Adjustments	The changes in presentation for the prior periods are shown below: Unaudited Consolidated Statements of Operations Nine months ended September, 2020 (in thousands of $) As previously reported Adjustments Increase/ Restated Equity in net losses of affiliates (180,860) 180,469 (391) Net loss from discontinued operations — (180,469) (180,469) Consolidated Balance Sheet December 31, 2020 (in thousands of $) As previously reported Adjustments Increase/ Restated Investment in affiliates 312,151 (267,766) 44,385 Assets held for sale — 267,766 267,766 Unaudited Statements of Cashflows Nine months ended September 30, 2020 (in thousands of $) As previously reported Adjustments (decrease) increase Restated Net cash provided by operating activities Equity in net losses of affiliates 180,860 (180,469) 391 Loss from discontinued operations — 180,469 180,469 Net cash (used in)/provided by investing activities Additions to investments in affiliates (10,726) 2,410 (8,316) Dividends received 10,124 (10,124) — Short-term loan advanced to related parties (40,000) 40,000 — Proceeds from repayment of short-term loan advanced to related parties 40,000 (40,000) — Net cash (used in)/provided by discontinued investing activities Additions to investments in affiliates — (2,410) (2,410) Dividends received — 10,124 10,124 Short-term loan advanced to related parties — (40,000) (40,000) Proceeds from repayment of short-term loan advanced to related parties — 40,000 40,000

Recently Issued Accounting St_2

Recently Issued Accounting Standards (Tables)	9 Months Ended
	Sep. 30, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The following table provides a brief description of recent accounting standards that have been issued but not yet adopted: Standard Description Date of Adoption Effect on our Consolidated Financial Statements or Other Significant Matters ASU 2020-04 Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting and ASU 2021-01 Reference Rate Reform (Topic 848). The amendments provide temporary optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions affected by reference rate reform if certain criteria are met. The applicable expedients for us are in relation to modifications of contracts within the scope of Topics 310, Receivables, 470, Debt, and 842, Leases. This optional guidance may be applied prospectively from any date beginning March 12, 2020 and cannot be applied to modifications that occur after December 31, 2022. January 1, 2022 Under evaluation ASU 2020-06 Debt – Debt with Conversion and Other Options (Topic 470) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Topic 815). The amendments simplify the issuer’s accounting for convertible instruments and its application of the equity classification guidance. The new guidance eliminates some of the existing models for assessing convertible instruments, which results in more instruments being recognized as a single unit of account on the balance sheet and expands disclosure requirements. The new guidance simplifies the assessment of contracts in an entity’s own equity and existing EPS guidance in ASC 260. January 1, 2022 Under evaluation ASU 2021-04 Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging —Contracts in Entity’s Own Equity (Subtopic 815-40) . The amendments clarify issuer’s recognition and measurement considerations resulting from exchanges or modifications of freestanding instruments (written call options) classified in equity. Such exchanges or modifications are treated as adjustments to the cost to raise debt, to the cost to raise equity or as share-based payments (ASC 718) when issued to compensate for goods or services. If not treated as costs of debt funding, equity funding or share-based payment, it results in an adjustment to EPS/net income/(loss). Holder's accounting is not affected by these amendments. January 1, 2022 Under evaluation ASU 2021-05 Leases (Topic 842) – Lessors – Certain Leases with Variable Lease Payments The amendments apply only to lessors and require them to classify leases with variable lease payments that are not based on an index or rate as operating leases if they would have otherwise been classified as sales-type or direct financing leases and the lessor would have recognized a selling loss at lease commencement. There is no change to recognition of variable lease payments. Lessors can apply the amendments either prospectively or retrospectively with accompanying disclosures. January 1, 2022 No impacts are expected as a result of adoption of this ASU. Standard Description Date of Adoption Effect on our Consolidated Financial Statements or Other Significant Matters ASU 2021-08 Business Combinations (Topic 805) - Accounting for contract assets and contract liabilities from contracts with customers Requires contract assets and contract liabilities (i.e., deferred revenue) acquired in a business combination to be recognized and measured by the acquirer on the acquisition date in accordance with ASC 606. Generally, this new guidance will result in the acquirer recognizing contract assets and contract liabilities at the same amounts recorded by the acquiree (rather than having such amounts recognized by the acquirer at fair value in acquisition accounting, as has been historical practice). January 1, 2023 Under evaluation

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2021
Segment Reporting [Abstract]
Reconciliation of net profit / (loss) to adjusted EBITDA	A reconciliation of net profit / (loss) to Adjusted EBITDA is as follows: Nine months ended September 30, (in thousands of $) 2021 2020 Net profit / (loss) 514,804 (206,572) Income taxes 565 598 Profit/(loss) before income taxes 515,369 (205,974) Depreciation and amortization 79,488 81,097 Unrealized (gain)/loss on oil and gas derivative instruments (note 2) (145,282) 39,400 Other non-operating losses, net 311,916 — Interest income (67) (1,432) Interest expense 42,776 54,137 (Gains)/losses on derivative instruments (17,063) 54,543 Other financial items, net (524) (1,986) Equity in net losses of affiliates 561 391 Net (income)/loss from discontinued operations (568,047) 180,469 Adjusted EBITDA 219,127 200,645
Segment Reporting Information	Nine months ended September 30, 2021 (in thousands of $) Shipping FLNG Corporate and other (1) Total results from continuing operations Results from discontinued operations Total Statement of Operations: Total operating revenues 150,528 164,614 21,575 336,717 — 336,717 Vessel operating expenses (47,118) (39,289) (7,658) (94,065) — (94,065) Voyage, charterhire and commission expenses (10,600) (450) (66) (11,116) — (11,116) Administrative expenses (457) (185) (26,429) (27,071) — (27,071) Project development expenses — (2,116) (79) (2,195) — (2,195) Realized gains on oil derivative instrument (note 2) — 11,837 — 11,837 — 11,837 Other operating income 5,020 — — 5,020 — 5,020 Adjusted EBITDA 97,373 134,411 (12,657) 219,127 — 219,127 Balance Sheet: September 30, 2021 (in thousands of $) Shipping FLNG Corporate and other (1) Segment assets from continuing operations Assets held for sale Total assets Total assets 1,830,057 2,267,252 706,844 4,804,153 — 4,804,153 Investment in affiliates (note 14) — — 50,573 50,573 — 50,573 Nine months ended September 30, 2020 (in thousands of $) Shipping FLNG Corporate and other (1) Total results from continuing operations Results from Discontinued operations Total Statement of Operations: Total operating revenues 141,154 163,572 15,227 319,953 — 319,953 Vessel operating expenses (42,695) (40,430) 416 (82,709) — (82,709) Voyage, charterhire and commission expenses (6,842) — — (6,842) — (6,842) Administrative expenses (1,416) (803) (24,505) (26,724) — (26,724) Project development expenses (105) (1,430) (4,569) (6,104) — (6,104) Realized gains on oil derivative instrument (note 2) — 2,539 — 2,539 — 2,539 Other operating income 532 — — 532 — 532 Adjusted EBITDA 90,628 123,448 (13,431) 200,645 — 200,645 Balance Sheet: December 31, 2020 (in thousands of $) Shipping FLNG Corporate and other (1) Segment assets from continuing operations Assets held for sale Total assets Total assets 1,870,819 1,933,677 241,967 4,046,463 267,766 4,314,229 Investment in affiliates (note 14) — — 44,385 44,385 — 44,385 (1) Includes inter-segment eliminations arising from vessel and administrative management fees revenue between segments.

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2021
Revenue from Contract with Customer [Abstract]
Change in Contract with Customer, Asset and Liability	Changes in our contract balances during the period are as follows: (in thousands of $) Contract assets (1) Contract liabilities (2) Opening balance on January 1, 2021 26,780 (22,856) Payments received for services billed in prior period (26,780) — Services provided and billed in current period 176,264 — Payments received for services billed in current period (156,465) — Amortization of deferred commissioning period revenue — 3,081 Closing balance on September 30, 2021 19,799 (19,775) (1) Relates to management fee revenue and liquefaction services revenue, see a) and b) below. (2) Relates to liquefaction services revenue, see b) below.
Disaggregation of Revenue	b) Liquefaction services revenue: Nine months ended September 30, (in thousands of $) 2021 2020 Base tolling fee (1) 153,376 153,376 Amortization of deferred commissioning period revenue billing (2) 3,081 3,165 Amortization of Day 1 gain (3) 7,264 7,463 Overproduction revenue (4) 1,313 — Other (420) (432) Total 164,614 163,572 (1) The LTA bills at a base rate in periods when the oil price is $60 or less per barrel (included in “Liquefaction services revenue” in the consolidated statements of operations), and at an increased rate when the oil price is greater than $60 per barrel (recognized as a derivative and included in “Realized and unrealized gain/(loss) on oil and gas derivative instruments” in the consolidated statements of operations, excluded from revenue and from the transaction price). (2) Perenco Cameroon S.A. (“Perenco”) and Société Nationale des Hydrocarbures (“SNH”) (together, the “Customer”) billing during the commissioning period, prior to vessel acceptance and commencement of the contract term, of $33.8 million is considered an upfront payment for services. These amounts billed are deferred (included in “Other current liabilities” and “Other non-current liabilities” in the consolidated balance sheets) and recognized as part of “Liquefaction services revenue” in the consolidated statements of operations evenly over the contract term. (3) The Day 1 gain was established when the oil derivative asset was initially recognized in December 2017 for $79.6 million (recognized in “Other current liabilities” and “Other non-current liabilities” in the consolidated balance sheets). This amount is amortized and recognized as part of “Liquefaction services revenue” in the consolidated statements of operations evenly over the contract term.

(Loss)_Earning Per Share (Table

(Loss)/Earning Per Share (Tables)	9 Months Ended
	Sep. 30, 2021
Earnings Per Share [Abstract]
Schedule of (Losses) Earnings Per Share	The components of the numerator for the calculation of basic and diluted EPS are as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Net loss from continuing operations - basic and diluted (162,205) (101,214) Net income/(loss) from discontinued operations - basic and diluted 568,047 (180,469) The components of the denominator for the calculation of basic EPS are as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Weighted average number of common shares outstanding 108,204 95,630 EPS are as follows: Nine months ended September 30, 2021 2020 Basic and diluted EPS from continuing operations $ (1.50) $ (1.06) Basic and diluted EPS from discontinued operations $ 5.25 $ (1.89)

Gains_(Losses) On Derivative _2

Gains/(Losses) On Derivative Instruments And Other Financial Items, Net (Tables)	9 Months Ended
	Sep. 30, 2021
Other Income and Expenses [Abstract]
Schedule of Derivative Instruments	Gains/(losses) on derivative instruments comprise of the following: (in thousands of $) Nine months ended September 30, 2021 2020 Mark-to-market adjustments for interest rate swaps 18,557 (44,169) Foreign exchange gain on terminated undesignated foreign exchange swaps 240 — Mark-to-market adjustments for total return equity swaps — (5,051) Mark-to-market adjustments for foreign exchange swaps — (1,683) Interest expense on undesignated interest rate swaps (1,734) (3,640) 17,063 (54,543)
Components of Other Financial Items	Other financial items, net comprise of the following: (in thousands of $) Nine months ended September 30, 2021 2020 Amortization of debt guarantee 1,942 3,375 Foreign exchange loss on operations (814) (614) Financing arrangement fees and other costs (268) (611) Others (336) (164) 524 1,986

Operating Leases (Tables)

Operating Leases (Tables)	9 Months Ended
	Sep. 30, 2021
Leases [Abstract]
Schedule of Operating Lease Income	The components of operating lease income were as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Operating lease income (1) 135,498 140,586 Variable lease income (1)(2) 15,030 568 Total operating lease income 150,528 141,154 (1) "Total operating lease income" is included in the income statement line-item “Time and voyage charter revenues”. During the nine months ended September 30, 2021, we chartered in an external vessel and recognized $0.9 million and $2.6 million of operating lease income and variable lease income, respectively. (2) "Variable lease income" is excluded from lease payments that comprise the minimum contractual future revenues from non-cancellable operating leases.

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	Gain on disposal of our investments in Golar Partners and Hygo to NFE is determined as follows: (in thousands of $) Consideration received from NFE (1)(2) 876,277 Carrying value of disposed investments in affiliates (3) (257,270) Realized accumulated comprehensive losses on disposal of investments in affiliates (43,380) Others (4) (688) Gain on disposal 574,939 (1) Consideration received from NFE comprised of (i) $75.7 million and $5.1 million in cash as consideration for our 21,333,586 Golar Partners common units and the 2% general partner units of Golar Partners respectively, which is equivalent to $3.55 per unit on the closing of the GMLP Merger. Concurrently, the IDRs of Golar Partners owned by us were cancelled, ceased to exist with no consideration paid; and (ii) $50.0 million cash and $745.4 million as the fair value of NFE shares on closing of the Hygo Merger. (2) On closing of the Hygo Merger, considerations received include $50 million in cash and 18,627,451 NFE shares. The NFE shares had a closing price of $44.65 on April 15, 2021, however these shares bear a restricted legend which will become freely tradeable on October 16, 2021 (assuming NFE remains current with its obligations under the Securities Exchange Act of 1934). We have considered this restriction to be a characteristic of the instrument and have adjusted the fair value of our investment to reflect the effect of this restriction. To reflect the lack of marketability of the NFE shares during its holding period, we applied a discount of 10.37%, using the average of several option pricing valuation models. This resulted in a fair value of $745.4 million at April 15, 2021. The key assumptions used in the option pricing model include dividend yield, equity volatility and equity beta relating to the NFE shares, market volatility and equity market risk premium. As of September 30, 2021, we updated the key assumptions used in the option pricing models and applied a discount of 3.00% to NFE's closing share price of $27.75, resulting in a fair value of $501.2 million and a total unrealized mark-to-market loss of $244.2 million, presented within the income statement line-item “Other non-operating losses, net”. (3) The carrying value of our investment in affiliates at date of disposal was made up of (i) $267.8 million book value as of December 31, 2020; (ii) $6.9 million share in net losses from our affiliates operations for the period from January 1, 2021 to April 15, 2021; (iii) $3.1 million of other comprehensive loss for the period from January 1, 2021 to April 15, 2021; and (iv) $0.5 million of dividends received. (4) Others comprised of fees incurred in relation to the disposal of our investments in affiliates and the release of our tax indemnity guarantee liability to Golar Partners of $2.8 million and $2.1 million, respectively. Net income/(loss) from discontinued operations The net income/(loss) from discontinued operations for the period ended April 15, 2021 and nine months ended September 30, 2020, are as follows: Nine months ended September 30, (in thousands of $) 2021 2020 Share of net earnings/(losses) of Golar Partners (1) 8,116 (142,465) Share of net losses of Hygo (1) (15,008) (38,004) Loss from discontinued operations (1) (6,892) (180,469) Gain on disposal of investments in affiliates 574,939 — Net income/(loss) from discontinued operations 568,047 (180,469) (1) For the period ended April 15, 2021. The carrying amounts of our equity method investments held for sale as at December 31, 2020 were as follows: (in thousands of $) December 31, 2020 Golar Partners 67,429 Hygo 200,337 Assets held for sale 267,766

Variable Interest Entities ("_2

Variable Interest Entities ("VIE") (Tables)	9 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Bareboat Charters	A summary of our payment obligations (excluding repurchase options and obligations) under the bareboat charters with the lessor VIEs as of September 30, 2021, are shown below: (in thousands of $) 2021 (1) 2022 2023 2024 2025 2026+ Golar Glacier (2) 4,310 17,100 4,451 — — — Golar Kelvin (2) 4,968 19,710 19,710 18,468 — — Golar Snow (2) 4,310 17,100 3,608 — — — Golar Ice (2) 4,968 19,710 19,710 19,764 162 — Golar Tundra (3)(4) 4,305 7,075 — — — — Golar Seal (5) 3,382 13,717 13,754 13,717 13,717 — Golar Crystal (3) 2,597 10,379 10,363 10,356 10,321 12,035 Hilli (3) 26,445 103,630 100,019 96,494 92,796 195,574 Golar Bear (3) 3,950 15,459 14,894 14,339 13,763 15,919 (1) For the three months ending December 31, 2021. (2) In June 2021, we entered into certain amendments to our four ICBC sale and leaseback facilities which includes (i) prepayment of $15.0 million for each sale and leaseback facility in July 2021; (ii) increase in daily debt service costs from $46,850 to $54,000 for the Golar Ice and Golar Kelvin facilities; and (iii) brought forward our obligation to repurchase the Golar Glacier and Golar Snow to April 2023 from October 2024 and January 2025, respectively. (3) The payment obligations relating to the Golar Tundra , Golar Crystal, Hilli, and Golar Bear above includes variable rental payments due under the lease based on an assumed LIBOR plus margin. (4) In August 2021, we refinanced the Golar Tundra Facility, which has a put option of $101.1 million that would become exercisable in January 2022 were we not to have sufficiently advanced plans to refinance the 2017 Convertible Bonds by that date, otherwise the Golar Tundra Facility matures in June 2022. (5) In October 2021, we entered into a supplementary agreement with existing lender from CCBFL to extend Golar Seal's put option to January 2025. The last payment obligation relating to the Golar Seal
Schedule of Variable Interest Entities	The assets and liabilities of these lessor VIEs that most significantly impact our consolidated balance sheet as of September 30, 2021 and December 31, 2020, are as follows: (in thousands of $) Golar Glacier Golar Kelvin Golar Snow Golar Ice Golar Tundra Golar Seal Golar Crystal Hilli Golar Bear September 30, 2021 December 31, 2020 Assets Total Total Restricted cash and short-term deposits 30 100 100 47 — 13,767 4,686 25,904 20,471 65,105 36,875 Liabilities Debt: Current portion of long-term debt and short-term debt (1) (82,728) (99,450) (81,883) (54,860) (78,196) — (8,358) (396,866) — (802,341) (865,982) Long-term interest-bearing debt - non-current portion (1) — — — — — (90,293) (68,603) (232,158) (113,767) (504,821) (625,119) (82,728) (99,450) (81,883) (54,860) (78,196) (90,293) (76,961) (629,024) (113,767) (1,307,162) (1,491,101) (1) Where applicable, these balances are net of deferred finance charges. The most significant impact of the lessor VIE's operations on our unaudited consolidated statements of operations, and unaudited consolidated statements of cash flows, are as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Statement of operations Interest expense 20,467 27,752 Statement of cash flows Net debt repayments (197,308) (352,046) Net debt receipts 12,920 444,307 Financing costs paid (700) (2,731) The assets and liabilities of Hilli LLC (1) that most significantly impact our consolidated balance sheet are as follows: (in thousands of $) September 30, 2021 December 31, 2020 Balance sheet Current assets 81,515 65,629 Non-current assets 1,339,496 1,203,805 Current liabilities (457,323) (447,701) Non-current liabilities (295,333) (345,058) (1) As Hilli LLC is the primary beneficiary of the Hilli Lessor VIE (see above) the Hilli LLC balances include the Hilli Lessor VIE. The most significant impact of Hilli LLC VIE's operations on our unaudited consolidated statements of operations, and unaudited consolidated statements of cash flows, are as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Statement of operations Liquefaction services revenue 164,614 163,572 Realized and unrealized gain/(loss) on oil and gas derivative instruments 157,119 (36,861) Statement of cash flows Net debt repayments (64,854) (281,972) Net debt receipts 2,848 223,821 The assets and liabilities of Gimi MS that most significantly impact our consolidated balance sheet are as follows: (in thousands of $) September 30, 2021 December 31, 2020 Balance sheet Current assets 4,385 15,505 Non-current assets 850,589 658,247 Current liabilities (24,954) (33,844) Non-current liabilities (388,809) (277,932) The most significant impact of Gimi MS VIE's operations on our unaudited consolidated statements of cash flows, is as follows: (in thousands of $) Nine months ended September 30, 2021 2020 Statement of cash flows Additions to asset under development 183,305 142,397 Capitalized financing costs (4,432) (5,313) Net debt receipts 110,000 95,000 Proceeds from subscription of equity interest 16,872 7,098

Restricted Cash and Short-Ter_2

Restricted Cash and Short-Term Deposits (Tables)	9 Months Ended
	Sep. 30, 2021
Supplemental Cash Flow Elements [Abstract]
Restrictions on Cash and Cash Equivalents	Our restricted cash and short-term deposits balances are as follows: (in thousands of $) September 30, 2021 December 31, 2020 Restricted cash in relation to the Hilli (1) 60,720 77,212 Restricted cash and short-term deposits held by lessor VIEs (note 10) 65,105 36,875 Restricted cash in relation to the LNG Croatia (2) 11,328 — Restricted cash relating to interest rate swaps (note 18) 2,841 8,864 Restricted cash relating to the $1.125 billion debt facility 2,200 2,615 Restricted cash related to Hygo performance guarantee (3) 1,500 — Restricted cash relating to office lease 786 868 Restricted cash relating to disposal of LNG Croatia — 36,747 Total restricted cash and short-term deposits 144,480 163,181 Less: Amounts included in current restricted cash and short-term deposits (71,647) (100,361) Long-term restricted cash 72,833 62,820 (1) In November 2015, in connection with the issuance of a $400 million letter of credit ( “ LC ” ) by a financial institution to our project partner involved in the Hilli, we posted an initial cash collateral of $305.0 million to support the performance guarantee. Under the provisions of the $400 million LC, the terms allow for a stepped reduction in the value of the guarantee over time and thus, a concurrent reduction in the cash collateral requirements. In May 2021, following the production of 3.6 million tonnes of LNG, the LC was reduced to $100.0 million and the cash collateral to $60.7 million. (2) In connection with Operation & Maintenance ( “ O&M ” ) Agreement that we entered with LNG Hrvatska d.o.o. to operate and maintain the FSRU, LNG Croatia , we are required to hold a performance guarantee of €9.3 million and $1.3 million, which will remain restricted throughout the 10 year O&M Agreement term. (3) In connection with the disposal of Hygo, we provided a $1.5 million performance guarantee to the senior lenders of CELSE to enable the lenders to waive their consent to a change of control and extend the technical completion date. The guarantee expires in January 2022.

Other Current Assets (Tables)

Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Current Assets	(in thousands of $) September 30, 2021 December 31, 2020 Investment in listed equity securities (1) 501,233 — Other receivables 4,570 6,291 Prepaid expenses 4,424 2,391 510,227 8,682 (1) “Investment in listed equity securities” relates to our 18.6 million NFE shares (note 9 and 18).

Asset Under Development (Tables

Asset Under Development (Tables)	9 Months Ended
	Sep. 30, 2021
Extractive Industries [Abstract]
Schedule for Assets Under Development	(in thousands of $) September 30, 2021 December 31, 2020 Opening asset under development balance 658,247 434,248 Additions 161,600 283,927 Transfer from vessels and equipment, net — 77,172 Transfer from other non-current assets — 16,213 Interest costs capitalized 30,742 34,296 Disposal of LNG Croatia — (187,609) Closing asset under development balance 850,589 658,247
Schedule of Fiscal Year Maturity	As at September 30, 2021, the estimated timing of the outstanding payments in connection with the Gimi conversion are as follows: (in thousands of $) Period ending December 31, 2021 (1) 29,725 2022 379,302 2023 252,182 2024 75,034 736,243 (1) For the three months ending December 31, 2021

Investments in Affiliates (Tabl

Investments in Affiliates (Tables)	9 Months Ended
	Sep. 30, 2021
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Equity Method Investments	Nine months ended September 30, (in thousands of $) 2021 2020 Share of net losses of Avenir (382) (154) Share of net losses of others (179) (237) Total equity in net losses of affiliates (561) (391) The carrying amounts of our equity method investments, from continuing operations, as at September 30, 2021 and December 31, 2020 are as follows: (in thousands of $) September 30, 2021 December 31, 2020 Avenir (1) 46,352 39,984 Others 4,221 4,401 Total investments in affiliates 50,573 44,385

Other Non-Current Assets (Table

Other Non-Current Assets (Tables)	9 Months Ended
	Sep. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Components of Other Non-Current Assets	Other non-current assets comprise of the following: (in thousands of $) September 30, 2021 December 31, 2020 Oil and gas derivative instruments (1) 174,114 540 Operating lease right-of-use-assets 11,817 14,642 Other non-current assets 3,930 12,729 189,861 27,911 (1) “Oil and gas derivative instruments” refers to the oil derivative embedded in the Hilli LTA and the gas derivative linked to the Dutch Title Transfer Facility (“TTF”) which arises from the 2022 contracted capacity of the Hilli

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
Schedule of components of Debt	As of September 30, 2021, and December 31, 2020, our debt was as follows: (in thousands of $) September 30, 2021 December 31, 2020 Gimi facility (410,000) (300,000) 2017 Convertible Bonds (396,074) (383,739) Revolving Credit facility (100,000) (100,000) $1.125 billion facility (60,178) (65,649) Golar Arctic facility (31,001) (36,472) Subtotal (excluding lessor VIE loans) (997,253) (885,860) CSSC VIE loans (1) (629,482) (691,488) ICBCL VIE loans (1) (319,271) (434,152) AVIC VIE loan (1) (114,656) (104,807) CCBFL VIE loan (1) (90,400) (90,178) CMBL VIE loan (1) (78,196) (89,450) COSCO Shipping VIE loan (1) (77,279) (83,596) Total debt (2,306,537) (2,379,531) Less: Deferred financing costs 24,816 28,749 Total debt, net of deferred financing costs (2,281,721) (2,350,782) At September 30, 2021, our debt, net of deferred financing costs, is broken down as follows: Golar debt VIE debt (1) Total debt (in thousands of $) Current portion of long-term debt and short-term debt (327,915) (802,341) (1,130,256) Long-term debt (646,644) (504,821) (1,151,465) Total (974,559) (1,307,162) (2,281,721) (1) These amounts relate to certain lessor entities (for which legal ownership resides with financial institutions) that we are required to consolidate under U.S. GAAP into our financial statements as variable interest entities (see note 10).

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	9 Months Ended
	Sep. 30, 2021
Other Liabilities Disclosure [Abstract]
Schedule of Other Current Liabilities	(in thousands of $) September 30, 2021 December 31, 2020 Liability for UK tax leases (note 20) (71,432) — Day 1 gain deferred revenue - current portion (1) (32,532) (9,950) Mark-to-market interest rate swaps valuation (note 18) (25,758) (44,315) Deferred operating cost and charterhire revenue (13,683) (12,330) Current portion of operating lease liability (4,102) (5,005) Mark-to-market foreign exchange swaps valuation (note 18) — (1,310) Other (2) (3,449) (12,509) (150,956) (85,419) (1) “Day 1 gain deferred revenue - current portion” refers to the liability upon recognition of the oil derivative embedded in the Hilli LTA and the gas derivative indexed to the TTF which arises from the 2022 contracted capacity of the Hilli LTA. See note 2. (2) Included in “Other” is dividend payable for lessor VIE of $nil and $7.5 million, as of September 30, 2021 and December 31, 2020, respectively.

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Carrying Values and Estimated Values of Financial Instruments	The carrying values and estimated fair values of our financial instruments at September 30, 2021 and December 31, 2020 are as follows: September 30, 2021 December 31, 2020 (in thousands of $) Fair value Carrying value Fair value Carrying value Fair value Non-Derivatives: Cash and cash equivalents Level 1 123,690 123,690 127,691 127,691 Restricted cash and short-term deposits Level 1 144,480 144,480 163,181 163,181 Investment in listed equity securities (1) Level 2 501,233 501,233 — — Current portion of long-term debt and short-term debt (2)(3) Level 2 (821,181) (821,181) (984,510) (984,510) Current portion of convertible bonds (3) Level 2 (310,906) (315,380) — — Long-term portion of convertible bonds (3) Level 2 (85,168) (85,594) (383,740) (366,581) Long-term debt (3) Level 2 (1,089,282) (1,089,282) (1,011,281) (1,011,281) Derivatives: Oil and gas derivative instruments (4)(5) Level 2 174,114 174,114 540 540 Interest rate swaps liability (4)(6) Level 2 (25,758) (25,758) (44,315) (44,315) Foreign exchange swaps liability (4) Level 2 — — (1,310) (1,310) (1) “Investment in listed equity securities” refers to our 18.6 million NFE Shares (note 9). The fair value was calculated using the NFE closing share price as at September 30, 2021 discounted at 3.00% using an option pricing valuation model to quantify the discount for the lack of marketability during the holding period, resulting in a valuation of $501.2 million. (2) The carrying amounts of our short-term debt approximate their fair values because of the near term maturity of these instruments. (3) Our debt obligations are recorded at amortized cost in the consolidated balance sheets. The amounts presented in the table above are gross of the deferred finance charges amounting to $24.8 million and $28.7 million at September 30, 2021 and December 31, 2020, respectively. (3) The fair value of certain derivative instruments is the estimated amount that we would receive or pay to terminate the agreements at the reporting date, taking into account current interest rates, foreign exchange rates, closing quoted market prices and our creditworthiness and that of our counterparties. See note 16. (4) Derivative liabilities are captured within other current liabilities and derivative assets are generally captured within other current assets and non-current assets on the balance sheet. (5) The fair value of the oil and gas derivative instruments was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the LTA and the estimated discounted cash flows of the additional payments due to us in 2022 as a result of gas prices moving with respect to the contractual pricing terms per the LTA Amendment and the Euro/USD exchange rates based on the forex forward curve. Significant inputs used in the valuation of the oil and gas derivative instruments include management’s estimate of an appropriate discount rate and the length of time necessary to blend the long-term and short-term oil and gas prices obtained from quoted prices in active markets.
Schedule of Designated Cash Flow Hedges	As of September 30, 2021, we were party to the following interest rate swap transactions involving the payment of fixed rates in exchange for LIBOR as summarized below: Instrument (in thousands of $) Notional value Maturity dates Fixed interest rates Interest rate swaps: Receiving floating, pay fixed 505,000 2024 to 2029 1.69% - 2.37%

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Net revenues: The transactions with Golar Partners and its subsidiaries for the period from January 1, 2021 to April 15, 2021 and for nine months ended September 30, 2020 consisted of the following: Period ended April 15, 2021 Nine months ended September 30, (in thousands of $) 2021 2020 Management and administrative services revenue (a) 1,717 5,920 Ship management fees revenue (b) 2,251 3,947 Interest income on short-term loan (c) 18 285 Total 3,986 10,152 (Payables)/receivables: The balances with Golar Partners and its subsidiaries as of September 30, 2021 and December 31, 2020 consisted of the following: (in thousands of $) September 30, 2021 December 31, 2020 Balances due to Golar Partners and its subsidiaries (c) — (1,133) Methane Princess lease security deposit (d) — 349 Total — (784) a) Management and administrative services revenue - On March 30, 2011, Golar Partners entered into a management and administrative services agreement with Golar Management Limited ("Golar Management"), a wholly-owned subsidiary of Golar, pursuant to which Golar Management will provide to Golar Partners certain management and administrative services. The services provided by Golar Management are charged at cost plus a management fee equal to 5% of Golar Management’s costs and expenses incurred in connection with providing these services. Where external service providers costs are incurred by us on behalf of Golar Partners, these are recharged at cost. Golar Partners may terminate the agreement by providing 120 days written notice. b) Ship management fees - Golar and certain of its affiliates charge ship management fees to Golar Partners for the provision of technical and commercial management of Golar Partners' vessels. Each of Golar Partners’ vessels is subject to management agreements pursuant to which certain commercial and technical management services are provided by Golar Management. Golar Partners may terminate these agreements by providing 30 days written notice. c) Interest income on short-term loan, balances due to Golar Partners and its subsidiaries - Receivables and payables with Golar Partners and its subsidiaries are comprised primarily of unpaid management fees and expenses for management, advisory and administrative services, dividends in respect of the Hilli Common Units and other related party arrangements. In addition, certain receivables and payables arise when we pay an invoice on behalf of a related party and vice versa. Receivables and payables are generally settled quarterly in arrears. Balances owing to or due from Golar Partners and its subsidiaries are unsecured, interest-free and intended to be settled in the ordinary course of business. d) Methane Princess Lease security deposit - This represents net advances from Golar Partners since its IPO, which correspond with the net release of funds from the security deposits held relating to a lease for the Methane Princess . This is in connection with the Methane Princess tax lease indemnity provided to Golar Partners under the predecessor Omnibus Agreement which terminated on April 15, 2021. Under the predecessor Omnibus Agreement, we provided a $11.4 million tax indemnification guarantee to Golar Partners in connection with the Methane Princess finance lease which was voluntarily terminated contemporaneously with closing of the GMLP Merger (note 20) where we paid $8.6 million and $0.8 million to the lessor and Golar Partners respectively, and released the remaining liability to the income statement (note 9). Net revenues: The transactions with Hygo and its affiliates for the period from January 1, 2021 to April 15, 2021 and for the nine months ended September 30, 2020 consisted of the following: Period ended April 15, 2021 Nine months ended September 30, (in thousands of $) 2021 2020 Management and administrative services revenue 2,051 3,900 Ship management fees income 904 1,247 Debt guarantee compensation (a) 676 3,221 Total 3,631 8,368 Payables: The balances with Hygo and its affiliates as of September 30, 2021 and December 31, 2020 consisted of the following: (in thousands of $) September 30, 2021 December 31, 2020 Trading balances due to Hygo and affiliates — (11,222) Balances due to Hygo and affiliates (b) — (11,222) a) Debt guarantee compensation - In connection with the closing of the Hygo and Stonepeak transaction, Hygo entered into agreements to compensate Golar in relation to certain debt guarantees (as further described under the subheading “Guarantees”) relating to Hygo and its subsidiaries. The compensation amounted to $0.7 million and $3.2 million income for the period ended April 15, 2021 and nine months ended September 30, 2020, respectively. b) Balances due to Hygo and affiliates - Receivables and payables with Hygo and its subsidiaries are comprised primarily of unpaid management fees, advisory and administrative services. In addition, certain receivables and payables arise when we pay an invoice on behalf of a related party and vice versa. Receivables and payables are generally settled quarterly in arrears. Balances owing to or due from Hygo and its subsidiaries are unsecured, interest-free and intended to be settled in the ordinary course of business. Receivables: The balances with OneLNG and its subsidiaries as of September 30, 2021 and December 31, 2020 consisted of the following: (in thousands of $) September 30, 2021 December 31, 2020 Balances due from OneLNG — 64 Total — 64 Net (expenses)/revenue: The transactions with other related parties for the nine months ended September 30, 2021 and 2020 consisted of the following: Nine months ended September 30, (in thousands of $) 2021 2020 Magni Partners (a) (177) (564) Borr Drilling (b) 258 218 2020 Bulkers (c) 82 (5) Avenir LNG (d) 346 848 ECGS (e) 1,482 — Total 1,991 497 Receivables: The balances with other related parties as of September 30, 2021 and December 31, 2020 consisted of the following: (in thousands of $) September 30, 2021 December 31, 2020 Magni Partners (a) 81 81 Borr Drilling (b) 149 936 2020 Bulkers (c) 29 51 Avenir LNG (d) 1,326 980 Total 1,585 2,048 a) Magni Partners - Tor Olav Trøim is the founder of, and partner in, Magni Partners (Bermuda) Limited (“Magni Partners”), a privately held Bermuda company, and is the ultimate beneficial owner of the company. Receivables and payables from Magni Partners comprise primarily of the cost (without mark-up) or part cost of personnel employed by Magni Partners who have provided advisory and management services to Golar. These costs do not include any payment for any services provided by Tor Olav Trøim himself. b) Borr Drilling - Tor Olav Trøim is the founder, and director of Borr Drilling, a Bermuda company listed on the Oslo and Nasdaq stock exchanges. Receivables comprise primarily of management and administrative services provided by our Bermuda corporate office. c) 2020 Bulkers is a related party by virtue of common directorships. Receivables comprise primarily of management and administrative services provided by our Bermuda corporate office. d) Avenir LNG entered into agreements to compensate Golar in relation to certain debt guarantees relating to Avenir LNG and its subsidiaries. This compensation amounted to an aggregate of $0.3 million and $0.8 million for the nine months ended September 30, 2021 and 2020, respectively. e) We chartered Golar Ice to ECGS during the nine months ended September 30, 2021.

Other Commitments and Conting_2

Other Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Assets Pledged	Assets pledged (in thousands of $) September 30, 2021 December 31, 2020 Book value of vessels secured against loans (1) 2,881,248 2,959,535 (1) This excludes the Gimi which is classified as “Asset under development” and secured against its specific debt facility.

General (Details)

General (Details) shares in Millions	9 Months Ended
	Sep. 30, 2021USD ($)carriervesselshares	Feb. 28, 2017USD ($)
2017 convertible bonds | Convertible Debt
Property, Plant and Equipment [Line Items]
Debt instrument, face amount | $	$ 317,300,000	$ 402,500,000
Golar Tundra facility | Variable Interest Entity, Primary Beneficiary | Short-term Debt
Property, Plant and Equipment [Line Items]
Debt instrument, face amount | $	$ 101,100,000
HYGO merger agreement | New Fortress Energy (NFE)
Property, Plant and Equipment [Line Items]
Shares owned (in shares) | shares	18.6
LNG carrier | LNG Carrier
Property, Plant and Equipment [Line Items]
Number of carriers owned and operated | carrier	9
Floating storage regasification units | LNG Carrier
Property, Plant and Equipment [Line Items]
Number of carriers owned and operated	1
FLNG | LNG Carrier
Property, Plant and Equipment [Line Items]
Number of carriers owned and operated	3
FLNG under conversion | LNG Carrier
Property, Plant and Equipment [Line Items]
Number of carriers owned and operated	1
FLNG earmarked for conversion | LNG Carrier
Property, Plant and Equipment [Line Items]
Number of carriers owned and operated	1

Accounting Policies - Price Ris

Accounting Policies - Price Risk Derivatives (Details) - FLNG derivative - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Price Risk Derivatives [Line Items]
Unrealized gain/(loss) on oil and gas derivative instruments	$ 145,282	$ (39,400)
Realized and unrealized (loss)/gain on oil derivative instrument	145,282	(39,400)
FLNG
Price Risk Derivatives [Line Items]
Realized gain on oil derivative instrument	11,837	2,539
Realized and unrealized (loss)/gain on oil derivative instrument	$ 157,119	$ (36,861)

Accounting Policies - Prior Per

Accounting Policies - Prior Period Adjustments (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Unaudited Consolidated Statements of Operations
Equity in net losses of affiliates	$ (561)	$ (391)
Net loss from discontinued operations	568,047	(180,469)
Consolidated Balance Sheet
Investments in affiliates	50,573		$ 44,385	[1]
Assets held for sale	0		267,766	[1]
Net cash provided by operating activities
Equity in net losses of affiliates	561	391
Net (income)/loss from discontinued operations		180,469
Net cash (used in)/provided by investing activities
Additions to investments in affiliates		(8,316)
Dividends received		0
Short-term loan advanced to related parties		0
Proceeds from repayment of short-term loan advanced to related parties		0
Results from discontinued operations
Net cash (used in)/provided by investing activities
Additions to investments in affiliates	0	(2,410)
Dividends received	460	10,124
Short-term loan advanced to related parties	0	(40,000)
Proceeds from repayment of short-term loan advanced to related parties	$ 0	40,000
As previously reported
Unaudited Consolidated Statements of Operations
Equity in net losses of affiliates		(180,860)
Net loss from discontinued operations		0
Consolidated Balance Sheet
Investments in affiliates			312,151
Assets held for sale			0
Net cash provided by operating activities
Equity in net losses of affiliates		180,860
Net (income)/loss from discontinued operations		0
Net cash (used in)/provided by investing activities
Additions to investments in affiliates		(10,726)
Dividends received		10,124
Short-term loan advanced to related parties		(40,000)
Proceeds from repayment of short-term loan advanced to related parties		40,000
As previously reported | Results from discontinued operations
Net cash (used in)/provided by investing activities
Additions to investments in affiliates		0
Dividends received		0
Short-term loan advanced to related parties		0
Proceeds from repayment of short-term loan advanced to related parties		0
Adjustments Increase/ (Decrease)
Unaudited Consolidated Statements of Operations
Equity in net losses of affiliates		180,469
Net loss from discontinued operations		(180,469)
Consolidated Balance Sheet
Investments in affiliates			(267,766)
Assets held for sale			$ 267,766
Net cash provided by operating activities
Equity in net losses of affiliates		(180,469)
Net (income)/loss from discontinued operations		180,469
Net cash (used in)/provided by investing activities
Additions to investments in affiliates		2,410
Dividends received		(10,124)
Short-term loan advanced to related parties		40,000
Proceeds from repayment of short-term loan advanced to related parties		(40,000)
Adjustments Increase/ (Decrease) | Results from discontinued operations
Net cash (used in)/provided by investing activities
Additions to investments in affiliates		(2,410)
Dividends received		10,124
Short-term loan advanced to related parties		(40,000)
Proceeds from repayment of short-term loan advanced to related parties		$ 40,000
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Segment Information - Narrative

Segment Information - Narrative (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2021undergoing_conversioncarriersegmentoperational_flng	Dec. 31, 2020segment
Segment Reporting [Abstract]
Number of reportable segments | segment	3	4
Number of operational FLNG | operational_flng	1
Number of undergoing conversions | undergoing_conversion	1
Number of carriers earmarked for conversion | carrier	1

Segment Information - Reconcili

Segment Information - Reconciliation (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Segment Reporting Information [Line Items]
Net income/(loss)	$ 514,804	$ (206,572)
Income taxes	565	598
Profit/(loss) before income taxes	515,369	(205,974)
Depreciation and amortization	79,488	81,097
Other non-operating losses, net	311,916	0
Interest income	(67)	(1,432)
Interest expense	42,776	54,137
Gains/(losses) on derivative instruments	(17,063)	54,543
Other financial items, net	(524)	(1,986)
Equity in net losses of affiliates	561	391
Net (income)/loss from discontinued operations	(568,047)	180,469
Adjusted EBITDA	219,127	200,645
FLNG derivative
Segment Reporting Information [Line Items]
Realized and unrealized gain/(loss) on oil and gas derivative instruments	$ (145,282)	$ 39,400

Segment Information - Schedule

Segment Information - Schedule of segments (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Statement of Operations:
Total operating revenues	$ 336,717	$ 319,953
Vessel operating expenses	(94,065)	(82,709)
Voyage, charterhire and commission expenses	(11,116)	(6,842)
Administrative expenses	(27,071)	(26,724)
Project development expenses	(2,195)	(6,104)
Realized gains on oil derivative instrument (note 2)	11,837	2,539
Other operating income	5,020	532
Adjusted EBITDA	219,127	200,645
Balance Sheet:
Total assets	4,804,153		$ 4,314,229	[1]
Assets held for sale	0		267,766	[1]
Investments in affiliates	50,573		44,385	[1]
Total results from continuing operations
Statement of Operations:
Total operating revenues	336,717	319,953
Vessel operating expenses	(94,065)	(82,709)
Voyage, charterhire and commission expenses	(11,116)	(6,842)
Administrative expenses	(27,071)	(26,724)
Project development expenses	(2,195)	(6,104)
Realized gains on oil derivative instrument (note 2)	11,837	2,539
Other operating income	5,020	532
Adjusted EBITDA	219,127	200,645
Balance Sheet:
Total assets	4,804,153		4,046,463
Investments in affiliates	50,573		44,385
Results from discontinued operations
Statement of Operations:
Total operating revenues	0	0
Vessel operating expenses	0	0
Voyage, charterhire and commission expenses	0	0
Administrative expenses	0	0
Project development expenses	0	0
Realized gains on oil derivative instrument (note 2)	0	0
Other operating income	0	0
Adjusted EBITDA	0	0
Operating Segments | Shipping | Total results from continuing operations
Statement of Operations:
Total operating revenues	150,528	141,154
Vessel operating expenses	(47,118)	(42,695)
Voyage, charterhire and commission expenses	(10,600)	(6,842)
Administrative expenses	(457)	(1,416)
Project development expenses	0	(105)
Realized gains on oil derivative instrument (note 2)	0	0
Other operating income	5,020	532
Adjusted EBITDA	97,373	90,628
Balance Sheet:
Total assets	1,830,057		1,870,819
Investments in affiliates	0		0
Operating Segments | FLNG | Total results from continuing operations
Statement of Operations:
Total operating revenues	164,614	163,572
Vessel operating expenses	(39,289)	(40,430)
Voyage, charterhire and commission expenses	(450)	0
Administrative expenses	(185)	(803)
Project development expenses	(2,116)	(1,430)
Realized gains on oil derivative instrument (note 2)	11,837	2,539
Other operating income	0	0
Adjusted EBITDA	134,411	123,448
Balance Sheet:
Total assets	2,267,252		1,933,677
Investments in affiliates	0		0
Operating Segments | Corporate and other | Total results from continuing operations
Statement of Operations:
Total operating revenues	21,575	15,227
Vessel operating expenses	(7,658)	416
Voyage, charterhire and commission expenses	(66)	0
Administrative expenses	(26,429)	(24,505)
Project development expenses	(79)	(4,569)
Realized gains on oil derivative instrument (note 2)	0	0
Other operating income	0	0
Adjusted EBITDA	(12,657)	$ (13,431)
Balance Sheet:
Total assets	706,844		241,967
Investments in affiliates	$ 50,573		$ 44,385
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Revenue - Change in Contract Ba

Revenue - Change in Contract Balances (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Contract Assets
Contract with customer, asset, net, beginning balance	$ 26,780
Payments received for services billed in prior period	(26,780)
Services provided and billed in current period	176,264
Payments received for services billed in current period	(156,465)
Contract with customer, asset, net, ending balance	19,799
Contract Liabilities
Contract with customer, liability, beginning balance	(22,856)
Amortization of deferred commissioning period revenue	3,081
Contract with customer, liability, ending balance	$ (19,775)

Revenue - Management Fee Revenu

Revenue - Management Fee Revenue (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Amounts due from related parties	$ 1,585	$ 2,112	[1]
Amounts due to related parties	0	12,006	[1]
Related Parties | Management and administrative services revenue
Related Party Transaction [Line Items]
Amounts due from related parties	100	1,000
Amounts due to related parties	$ 0	$ 600
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Revenue - Liquefaction Services

Revenue - Liquefaction Services Revenue (Details) $ in Thousands	May 31, 2018USD ($)	Sep. 30, 2021USD ($)$ / barrel	Sep. 30, 2020USD ($)	Dec. 31, 2017USD ($)
Disaggregation of Revenue [Line Items]
Liquefaction services revenue		$ 336,717	$ 319,953
Overproduction revenue		$ 1,313	0
Oil price per barrel (in usd per barrel) | $ / barrel		60
Contract with customer, liability, revenue recognized	$ 33,800
FLNG
Disaggregation of Revenue [Line Items]
Derivative asset				$ 79,600
Liquefaction services revenue
Disaggregation of Revenue [Line Items]
Liquefaction services revenue		$ 164,614	163,572
Amortization of deferred commissioning period revenue billing		3,081	3,165
Amortization of Day 1 gain		7,264	7,463
Other		(420)	(432)
Base tolling fee
Disaggregation of Revenue [Line Items]
Liquefaction services revenue		$ 153,376	$ 153,376

(Loss)_Earning Per Share (Detai

(Loss)/Earning Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Components of the numerator for the calculation of basic and diluted EPS
Net loss from continuing operations - basic	$ (162,205)	$ (101,214)
Net loss from continuing operations - diluted	(162,205)	(101,214)
Net income/(loss) from discontinued operations - basic	568,047	(180,469)
Net income/(loss) from discontinued operations - diluted	$ 568,047	$ (180,469)
Weighted average number of shares outstanding
Weighted average number of common shares outstanding, basic (in shares)	108,204	95,630
Earnings Per Share, Basic and Diluted [Abstract]
Basic EPS from continuing operations (in USD per share)	$ (1.50)	$ (1.06)
Dilutive EPS from continuing operations (in USD per share)	(1.50)	(1.06)
Basic EPS from discontinued operations (in USD per share)	5.25	(1.89)
Dilutive EPS from discontinued operations (in USD per share)	$ 5.25	$ (1.89)

Gains_(Losses) On Derivative _3

Gains/(Losses) On Derivative Instruments And Other Financial Items, Net - Schedule of Other Financial Items (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments	$ 17,063	$ (54,543)
Foreign exchange gain (loss)	(814)	(614)
Amortization of debt guarantee	1,942	3,375
Financing arrangement fees and other costs	(268)	(611)
Others	(336)	(164)
Other financial items, net	524	1,986
Interest Rate Swaps
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments	18,557	(44,169)
Interest expense on undesignated interest rate swaps	(1,734)	(3,640)
Foreign Exchange Swaps
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments	0	(1,683)
Foreign exchange gain (loss)	240	0
Equity Derivatives
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative instruments	$ 0	$ (5,051)

Operating Leases - Operating Le

Operating Leases - Operating Lease Income (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Lessor, Lease, Description [Line Items]
Operating lease income	$ 135,498	$ 140,586
Variable lease income	15,030	568
Total operating lease income	150,528	$ 141,154
Vessels
Lessor, Lease, Description [Line Items]
Operating lease income	900
Variable lease income	2,600
Operating lease cost	$ 3,000

Discontinued Operations - Narra

Discontinued Operations - Narrative (Details) - USD ($)	Apr. 15, 2021	Sep. 30, 2021
New Fortress Energy | Hygo Energy Transition Ltd | HYGO merger agreement
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Shares owned (in shares)	31,372,549
Payments to acquire outstanding shares	$ 580,000,000
Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received from NFE	$ 876,277,000
Discontinued Operations, Disposed of by Sale | Management and administrative services revenue
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transactions from discontinued operations after disposal		$ 7,500,000
Discontinued Operations, Disposed of by Sale | Net income from other pool participants
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transactions from discontinued operations after disposal		1,300,000
Discontinued Operations, Disposed of by Sale | Golar LNG Partners
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Discontinued operation, share price (in USD per share)	$ 3.55
Consideration received from NFE	$ 75,700,000
Discontinued Operations, Disposed of by Sale | Golar LNG Partners | Hilli
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Payment of dividends		14,100,000
Guarantor obligations, expenses reimbursements		$ 300,000
Discontinued Operations, Disposed of by Sale | Hygo Energy Transition Ltd
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Discontinued operation, share price (in USD per share)	$ 44.65
Consideration received from NFE	$ 50,000,000
Discontinued operation, consideration, shares received (in shares)	18,627,451

Discontinued Operations - Dispo

Discontinued Operations - Disposal of Golar Partners and Hygo (Details)		Apr. 15, 2021USD ($)$ / sharesshares	Apr. 15, 2021USD ($)$ / shares	Sep. 30, 2021USD ($)t	Sep. 30, 2021USD ($)t	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Carrying value of disposed investments in affiliates				$ (50,573,000)	$ (50,573,000)		$ (44,385,000)	[1]
Realized accumulated comprehensive losses on disposal of investment in affiliate (note 9)					43,380,000	$ 0
Gain on disposal of investments in affiliates					574,939,000	0
Equity securities, current, fair value				501,233,000	501,233,000		0
Unrealized mark-to-market loss				244,200,000	244,210,000	0
Assets held for sale				0	0		267,766,000	[1]
Equity in net losses of affiliates					561,000	391,000
Share of affiliate's comprehensive losses from discontinued operations	[2]				3,147,000	22,289,000
Dividends received						$ 0
Level 2 | Reported Value Measurement
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Equity securities, current, fair value				$ 501,233,000	$ 501,233,000		0
Measurement Input, Discount Rate
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Measurement input				0.0300	0.0300
Measurement Input, Discount Rate | Level 2 | Reported Value Measurement
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Measurement input				0.0300	0.0300
Measurement Input, Share Price
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Measurement input | t				27.75	27.75
Golar LNG Partners | Tax lease indemnification
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Release of tax indemnity guarantee			$ 2,100,000
Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received from NFE		$ 876,277,000	876,277,000
Carrying value of disposed investments in affiliates		$ (257,270,000)	(257,270,000)
Realized accumulated comprehensive losses on disposal of investment in affiliate (note 9)			(43,380,000)
Others			(688,000)
Gain on disposal of investments in affiliates			574,939,000
Assets held for sale							267,800,000
Equity in net losses of affiliates			6,900,000
Share of affiliate's comprehensive losses from discontinued operations			3,100,000
Dividends received			500,000
Discontinued operation, transaction cost			$ 2,800,000
Discontinued Operations, Disposed of by Sale | Golar LNG Partners
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Ownership percentage		2.00%	2.00%
Discontinued Operations, Disposed of by Sale | Golar LNG Partners
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received from NFE		$ 75,700,000	$ 75,700,000
Discontinued operation, share price (in USD per share) | $ / shares		$ 3.55	$ 3.55
Assets held for sale							67,429,000
Discontinued Operations, Disposed of by Sale | Golar LNG General Partnership Units
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received from NFE		$ 5,100,000	$ 5,100,000
Discontinued operation, Shares sold (in shares) | shares		21,333,586
Discontinued Operations, Disposed of by Sale | Hygo Energy Transition Ltd
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received from NFE		$ 50,000,000	$ 50,000,000
Discontinued operation, share price (in USD per share) | $ / shares		$ 44.65	$ 44.65
Discontinued operation, noncash consideration, value of shares issued		$ 745,400,000	$ 745,400,000
Discontinued operation, consideration, shares received (in shares) | shares		18,627,451
Discontinued operation, share price discount %		10.37%
Assets held for sale							$ 200,337,000
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).
[2]	No tax impact for the nine months ended September 30, 2021 and 2020.

Discontinued Operations - Finan

Discontinued Operations - Financial Statement Effects (Details) - USD ($) $ in Thousands	4 Months Ended	9 Months Ended
	Apr. 15, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net loss from discontinued operations	$ (6,892)		$ (180,469)
Gain on disposal of investments in affiliates		$ 574,939	0
Net income/(loss) from discontinued operations		568,047	(180,469)
Assets held for sale		$ 0		$ 267,766	[1]
Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on disposal of investments in affiliates	574,939
Assets held for sale				267,800
Discontinued Operations, Disposed of by Sale | Golar LNG Partners
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net loss from discontinued operations	8,116		(142,465)
Assets held for sale				67,429
Discontinued Operations, Disposed of by Sale | Hygo Energy Transition Ltd
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net loss from discontinued operations	$ (15,008)		$ (38,004)
Assets held for sale				$ 200,337
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Variable Interest Entities ("_3

Variable Interest Entities ("VIE") - Narrative (Details) - vessel	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Apr. 16, 2019
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Number of vessels in sale and leaseback transaction	9	9
Variable Interest Entity, Primary Beneficiary | Minimum
Variable Interest Entity [Line Items]
Sale and leaseback term	7 years
Variable Interest Entity, Primary Beneficiary | Maximum
Variable Interest Entity [Line Items]
Sale and leaseback term	10 years
ICBCL Agreement | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Number of vessels in sale and leaseback transaction	4
CMBL Agreement | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Number of vessels in sale and leaseback transaction	1
CCBFL Agreement | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Number of vessels in sale and leaseback transaction	1
COSCO Shipping Agreement | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Number of vessels in sale and leaseback transaction	1
CSSC | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Number of vessels in sale and leaseback transaction	1
AVIC Agreement | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Number of vessels in sale and leaseback transaction	1
FLNG | Gimi MS
Variable Interest Entity [Line Items]
Ownership percentage			30.00%

Variable Interest Entities ("_4

Variable Interest Entities ("VIE") - Summary of Bareboat Charters (Details) - Variable Interest Entity, Primary Beneficiary - USD ($)	1 Months Ended
	Jun. 30, 2021	May 31, 2021	Sep. 30, 2021	Aug. 31, 2021	Jul. 31, 2021
Golar Tundra facility | Long-term Debt
Variable Interest Entity [Line Items]
Debt instrument, face amount				$ 101,100,000
ICBCL Agreement
Variable Interest Entity [Line Items]
2021					$ 15,000,000
Lessee, operating lease, daily debt service	$ 54,000	$ 46,850
ICBCL Agreement | Golar Glacier
Variable Interest Entity [Line Items]
2021			$ 4,310,000
2022			17,100,000
2023			4,451,000
2024			0
2025			0
2026+			0
ICBCL Agreement | Golar Kelvin
Variable Interest Entity [Line Items]
2021			4,968,000
2022			19,710,000
2023			19,710,000
2024			18,468,000
2025			0
2026+			0
ICBCL Agreement | Golar Snow
Variable Interest Entity [Line Items]
2021			4,310,000
2022			17,100,000
2023			3,608,000
2024			0
2025			0
2026+			0
ICBCL Agreement | Golar Ice
Variable Interest Entity [Line Items]
2021			4,968,000
2022			19,710,000
2023			19,710,000
2024			19,764,000
2025			162,000
2026+			0
CMBL Agreement | Golar Tundra
Variable Interest Entity [Line Items]
2021			4,305,000
2022			7,075,000
2023			0
2024			0
2025			0
2026+			0
CCBFL Agreement | Golar Seal
Variable Interest Entity [Line Items]
2021			3,382,000
2022			13,717,000
2023			13,754,000
2024			13,717,000
2025			13,717,000
2026+			0
COSCO Shipping Agreement | Golar Crystal
Variable Interest Entity [Line Items]
2021			2,597,000
2022			10,379,000
2023			10,363,000
2024			10,356,000
2025			10,321,000
2026+			12,035,000
CSSC | Hilli
Variable Interest Entity [Line Items]
2021			26,445,000
2022			103,630,000
2023			100,019,000
2024			96,494,000
2025			92,796,000
2026+			195,574,000
AVIC Agreement | Golar Bear
Variable Interest Entity [Line Items]
2021			3,950,000
2022			15,459,000
2023			14,894,000
2024			14,339,000
2025			13,763,000
2026+			$ 15,919,000

Variable Interest Entities ("_5

Variable Interest Entities ("VIE") - Schedule of Assets and Liabilities of Lessor VIEs (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Assets
Restricted cash and short-term deposits	$ 144,480		$ 163,181
Debt:
Current portion of long-term debt and short-term debt	(1,130,256)		(982,845)	[1]
Long-term debt	(1,151,465)		(1,367,937)	[1]
Total liabilities	(2,651,457)		(2,683,582)	[1]
Unaudited Consolidated Statements of Operations
Interest expense	42,776	$ 54,137
Unaudited Statements of Cashflows
Net debt repayments	(208,250)	(548,623)
Net debt receipts	122,920	539,307
Financing costs paid	(5,299)	(7,563)
Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash and short-term deposits	65,105		36,875
Debt:
Current portion of long-term debt and short-term debt	(802,341)		(865,982)
Long-term debt	(504,821)		(625,119)
Total liabilities	(1,307,162)		$ (1,491,101)
Unaudited Consolidated Statements of Operations
Interest expense	20,467	27,752
Unaudited Statements of Cashflows
Net debt repayments	(197,308)	(352,046)
Net debt receipts	12,920	444,307
Financing costs paid	(700)	(2,731)
Hilli | Variable Interest Entity, Primary Beneficiary
Unaudited Statements of Cashflows
Net debt repayments	(64,854)	(281,972)
Net debt receipts	2,848	$ 223,821
ICBCL Agreement | Golar Glacier | Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash and short-term deposits	30
Debt:
Current portion of long-term debt and short-term debt	(82,728)
Long-term debt	0
Total liabilities	(82,728)
ICBCL Agreement | Golar Kelvin | Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash and short-term deposits	100
Debt:
Current portion of long-term debt and short-term debt	(99,450)
Long-term debt	0
Total liabilities	(99,450)
ICBCL Agreement | Golar Snow | Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash and short-term deposits	100
Debt:
Current portion of long-term debt and short-term debt	(81,883)
Long-term debt	0
Total liabilities	(81,883)
ICBCL Agreement | Golar Ice | Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash and short-term deposits	47
Debt:
Current portion of long-term debt and short-term debt	(54,860)
Long-term debt	0
Total liabilities	(54,860)
CMBL Agreement | Golar Tundra | Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash and short-term deposits	0
Debt:
Current portion of long-term debt and short-term debt	(78,196)
Long-term debt	0
Total liabilities	(78,196)
CCBFL Agreement | Golar Seal | Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash and short-term deposits	13,767
Debt:
Current portion of long-term debt and short-term debt	0
Long-term debt	(90,293)
Total liabilities	(90,293)
COSCO Shipping Agreement | Golar Crystal | Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash and short-term deposits	4,686
Debt:
Current portion of long-term debt and short-term debt	(8,358)
Long-term debt	(68,603)
Total liabilities	(76,961)
CSSC | Hilli | Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash and short-term deposits	25,904
Debt:
Current portion of long-term debt and short-term debt	(396,866)
Long-term debt	(232,158)
Total liabilities	(629,024)
AVIC Agreement | Golar Bear | Variable Interest Entity, Primary Beneficiary
Assets
Restricted cash and short-term deposits	20,471
Debt:
Current portion of long-term debt and short-term debt	0
Long-term debt	(113,767)
Total liabilities	$ (113,767)
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Variable Interest Entities ("_6

Variable Interest Entities ("VIE") - Financial Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Variable Interest Entity [Line Items]
Current assets	$ 736,321		$ 537,793	[1]
Current liabilities	(1,380,289)		(1,180,206)	[1]
Liquefaction services revenue	336,717	$ 319,953
Net debt repayments	(208,250)	(548,623)
Capitalized financing costs	(5,299)	(7,563)
Net debt receipts	122,920	539,307
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Net debt repayments	(197,308)	(352,046)
Capitalized financing costs	(700)	(2,731)
Net debt receipts	12,920	444,307
Hilli | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Current assets	81,515		65,629
Non-current assets	1,339,496		1,203,805
Current liabilities	(457,323)		(447,701)
Non-current liabilities	(295,333)		(345,058)
Realized and unrealized gain/(loss) on oil and gas derivative instruments	157,119	(36,861)
Net debt repayments	(64,854)	(281,972)
Net debt receipts	2,848	223,821
Golar Gimi | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Current assets	4,385		15,505
Non-current assets	850,589		658,247
Current liabilities	(24,954)		(33,844)
Non-current liabilities	(388,809)		$ (277,932)
Additions to asset under development	183,305	142,397
Capitalized financing costs	(4,432)	(5,313)
Net debt receipts	110,000	95,000
Proceeds from subscription of equity interest in Gimi MS Corporation	16,872	7,098
Liquefaction services revenue
Variable Interest Entity [Line Items]
Liquefaction services revenue	164,614	163,572
Liquefaction services revenue | Hilli | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Liquefaction services revenue	$ 164,614	$ 163,572
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Restricted Cash and Short-Ter_3

Restricted Cash and Short-Term Deposits (Details) € in Millions, t in Millions	1 Months Ended	9 Months Ended
	May 31, 2021USD ($)t	Sep. 30, 2021USD ($)	Sep. 30, 2021EUR (€)	Dec. 31, 2020USD ($)	Nov. 30, 2015USD ($)	Jul. 31, 2013USD ($)
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits		$ 144,480,000		$ 163,181,000
Less: Amounts included in current restricted cash and short-term deposits		(71,647,000)		(100,361,000)
Long-term restricted cash		72,833,000		62,820,000
LNG Croatia
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits		$ 0		36,747,000
Period for lifting of escrow account		10 years
Financial Guarantee | Discontinued Operations, Disposed of by Sale | Hygo Energy Transition Ltd
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits		$ 1,500,000		0
Financial Guarantee | LNG Croatia
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits		11,328,000		0
Financial Guarantee | LNG Croatia | Euro Member Countries, Euro
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits | €			€ 9.3
Financial Guarantee | LNG Croatia | United States of America, Dollars
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits		1,300,000
Variable Interest Entity, Primary Beneficiary
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits		65,105,000		36,875,000
Interest Rate Swap
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits		2,841,000		8,864,000
Lease Agreements
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits		786,000		868,000
GoFLNG Hilli facility
Restricted Cash and Cash Equivalents Items [Line Items]
Credit facility available to project partner					$ 400,000,000
Maximum borrowing capacity	$ 100,000,000
LNG production | t	3.6
GoFLNG Hilli facility | Financial Guarantee
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits	$ 60,700,000	60,720,000		77,212,000	$ 305,000,000
$1.125 billion facility | Line of Credit | Secured Debt
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and short-term deposits		$ 2,200,000		$ 2,615,000
Maximum borrowing capacity						$ 1,125,000,000

Other Current Assets - Schedule

Other Current Assets - Schedule of Other Current Assets (Details) - USD ($) $ in Thousands, shares in Millions	Sep. 30, 2021	Dec. 31, 2020
Other Current Assets [Line Items]
Equity securities, current, fair value	$ 501,233	$ 0
Other receivables	4,570	6,291
Prepaid expenses	4,424	2,391
Other current assets	$ 510,227	$ 8,682	[1]
New Fortress Energy (NFE)
Other Current Assets [Line Items]
Equity instrument (in shares)	18.6
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Asset Under Development - Sched

Asset Under Development - Schedule Of Assets (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2021		Dec. 31, 2020
Extractive Industries Rollforward [Abstract]
Opening asset under development balance	$ 658,247	[1]	$ 434,248
Additions	161,600		283,927
Transfer from vessels and equipment, net	0		77,172
Transfer from other non-current assets	0		16,213
Interest costs capitalized	30,742		34,296
Disposal of LNG Croatia	0		(187,609)
Closing asset under development balance	$ 850,589		$ 658,247	[1]
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Asset Under Development - Narra

Asset Under Development - Narrative (Details) - USD ($)	1 Months Ended
	Oct. 31, 2020	Apr. 30, 2019	Feb. 28, 2019	Sep. 30, 2021
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Contractual obligation				$ 736,243,000
Gimi Conversion
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Term of charter			20 years
Project extension	11 months
Contractual obligation				$ 1,500,000,000
Gimi Conversion | Gimi $700 million facility
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Debt instrument, face amount		$ 700,000,000
Gimi Conversion | Keppel Capital
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Long-term purchase commitment, percentage		30.00%

Asset Under Development - Commi

Asset Under Development - Commitments (Details) $ in Thousands	Sep. 30, 2021USD ($)
Extractive Industries [Abstract]
2021	$ 29,725
2022	379,302
2023	252,182
2024	75,034
Total	$ 736,243

Investments in Affiliates (Deta

Investments in Affiliates (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Schedule of Equity Method Investments [Line Items]
Share of net losses of affiliates	$ (561)	$ (391)
Investments in affiliates	50,573		$ 44,385	[1]
Avenir
Schedule of Equity Method Investments [Line Items]
Share of net losses of affiliates	(382)	(154)
Investments in affiliates	$ 46,352		39,984
Number of shares subscribed (in shares)	18,000,000
Equity method, par value (in usd per share)	$ 1
Subscribed shares cost	$ 18,000
Others
Schedule of Equity Method Investments [Line Items]
Share of net losses of affiliates	(179)	$ (237)
Investments in affiliates	$ 4,221		$ 4,401
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Other Non-Current Assets (Detai

Other Non-Current Assets (Details) $ in Thousands, t in Millions	9 Months Ended
	Sep. 30, 2021USD ($)t	Dec. 31, 2020USD ($)
Components of Other Non-Current Assets:
Operating lease right-of-use-assets	$ 11,817	$ 14,642
Other non-current assets	3,930	12,729
Total other non-current assets	$ 189,861	27,911	[1]
Hilli
Components of Other Non-Current Assets:
Expected increase of capacity per annum | t	0.2
Expected capacity per annum | t	1.4
FLNG derivative
Components of Other Non-Current Assets:
Oil and gas derivative instruments	$ 174,114	$ 540
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Debt - Schedule of components o

Debt - Schedule of components of Debt (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Jul. 31, 2013
Debt Instrument [Line Items]
Total debt	$ (2,306,537,000)	$ (2,379,531,000)
Subtotal (excluding lessor VIE loans)	(997,253,000)	(885,860,000)
Less: Deferred financing costs	24,816,000	28,749,000
Total debt, net of deferred financing costs	(2,281,721,000)	(2,350,782,000)
Revolving Credit Facility | Gimi facility
Debt Instrument [Line Items]
Total debt	(410,000,000)	(300,000,000)
Revolving Credit Facility | Revolving Credit facility
Debt Instrument [Line Items]
Total debt	(100,000,000)	(100,000,000)
Convertible Debt | 2017 Convertible Bonds
Debt Instrument [Line Items]
Total debt	(396,074,000)	(383,739,000)
Secured Debt | $1.125 billion facility
Debt Instrument [Line Items]
Total debt	(60,178,000)	(65,649,000)
Secured Debt | $1.125 billion facility | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 1,125,000,000
Secured Debt | Golar Arctic facility
Debt Instrument [Line Items]
Total debt	(31,001,000)	(36,472,000)
Secured Debt | CSSC VIE loan
Debt Instrument [Line Items]
Total debt	(629,482,000)	(691,488,000)
Secured Debt | ICBCL VIE loans
Debt Instrument [Line Items]
Total debt	(319,271,000)	(434,152,000)
Secured Debt | AVIC VIE Loans
Debt Instrument [Line Items]
Total debt	(114,656,000)	(104,807,000)
Secured Debt | CCBFL VIE loan
Debt Instrument [Line Items]
Total debt	(90,400,000)	(90,178,000)
Secured Debt | CMBL VIE loan
Debt Instrument [Line Items]
Total debt	(78,196,000)	(89,450,000)
Secured Debt | COSCO Shipping VIE loan
Debt Instrument [Line Items]
Total debt	$ (77,279,000)	$ (83,596,000)

Debt - Summary (Details)

Debt - Summary (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Current portion of long-term debt and short-term debt	$ (1,130,256)
Long-term debt	(1,151,465)	$ (1,367,937)	[1]
Total	(2,281,721)
VIE debt
Debt Instrument [Line Items]
Current portion of long-term debt and short-term debt	(802,341)
Long-term debt	(504,821)	$ (625,119)
Total	(1,307,162)
Golar
Debt Instrument [Line Items]
Current portion of long-term debt and short-term debt	(327,915)
Long-term debt	(646,644)
Total	$ (974,559)
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Debt - Narrative (Details)

Debt - Narrative (Details)	1 Months Ended		15 Months Ended
	Jun. 30, 2020USD ($)	Feb. 28, 2017USD ($)	Sep. 30, 2021USD ($)	Oct. 31, 2021USD ($)	Feb. 17, 2017$ / shares	Feb. 13, 2017$ / shares
Golar Bear Facility | Variable Interest Entity, Primary Beneficiary | Long-term Debt
Debt Instrument [Line Items]
Debt instrument, face amount	$ 110,000,000
Proceeds from lines of credit	$ 100,000,000		$ 10,000,000
Debt instrument, term	7 years
Debt instrument, interest rate (in percentage)	4.64%
2017 convertible bonds | Convertible Debt
Debt Instrument [Line Items]
Debt instrument, face amount		$ 402,500,000	$ 317,300,000
Debt instrument, interest rate (in percentage)		2.75%
Conversion ratio		0.0265308
Initial conversion price | $ / shares					$ 37.69
Closing share price | $ / shares						$ 27.92
Debt instrument, conversion premium					35.00%
2017 convertible bonds | Convertible Debt | Subsequent Event
Debt Instrument [Line Items]
Debt partially redeemed				$ 85,200,000
7% unsecured bonds | Unsecured Debt | Subsequent Event
Debt Instrument [Line Items]
Debt instrument, face amount				$ 300,000,000
Debt instrument, interest rate (in percentage)				7.00%

Other Current Liabilities - Sch

Other Current Liabilities - Schedule of Other Current Liabilities (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Other Current Liabilities [Line Items]
Liability for UK tax leases (note 20)	$ (71,432,000)	$ 0
Day 1 gain deferred revenue - current portion	(32,532,000)	(9,950,000)
Deferred operating cost and charterhire revenue	(13,683,000)	(12,330,000)
Current portion of operating lease liability	(4,102,000)	(5,005,000)
Other	(3,449,000)	(12,509,000)
Other liabilities, current	(150,956,000)	(85,419,000)	[1]
Dividends payable to VIE	0	7,500,000
Interest Rate Swap
Other Current Liabilities [Line Items]
Mark-to-market interest rate swaps valuation (note 18)	25,758,000	44,315,000
Foreign Exchange Swaps
Other Current Liabilities [Line Items]
Mark-to-market interest rate swaps valuation (note 18)	$ 0	$ 1,310,000
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Financial Instruments - Carryin

Financial Instruments - Carrying Values and Estimated Fair Values (Details) $ in Thousands, shares in Millions	Sep. 30, 2021USD ($)shares	Dec. 31, 2020USD ($)		Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Non-Derivatives:
Cash and cash equivalents	$ 123,690	$ 127,691	[1]	$ 76,696	$ 222,123
Equity securities, current, fair value	501,233	0
Current portion of long-term debt and short-term debt, carrying value	(1,130,256)	(982,845)	[1]
Long-term debt	(1,151,465)	(1,367,937)	[1]
Derivatives:
Deferred finance charges	$ 24,816	28,749
Measurement Input, Discount Rate
Derivatives:
Measurement input	0.0300
New Fortress Energy (NFE)
Derivatives:
Equity instrument (in shares) | shares	18.6
Carrying value | Level 1
Non-Derivatives:
Cash and cash equivalents	$ 123,690	127,691
Restricted cash and short-term deposits, carrying value	144,480	163,181
Carrying value | Level 2
Non-Derivatives:
Equity securities, current, fair value	501,233	0
Current portion of long-term debt and short-term debt, carrying value	(821,181)	(984,510)
Current portion of convertible bonds, carrying value	(310,906)	0
Long-term portion of convertible bonds, carrying value	(85,168)	(383,740)
Long-term debt	$ (1,089,282)	(1,011,281)
Carrying value | Level 2 | Measurement Input, Discount Rate
Derivatives:
Measurement input	0.0300
Carrying value | Level 2 | New Fortress Energy (NFE)
Non-Derivatives:
Equity securities, current, fair value	$ 501,200
Carrying value | Level 2 | Oil and gas derivative
Derivatives:
Oil and gas derivative instrument	174,114	540
Carrying value | Level 2 | Interest Rate Swaps
Derivatives:
Interest rate swaps liability	(25,758)	(44,315)
Carrying value | Level 2 | Foreign Exchange Swaps
Derivatives:
Foreign exchange swaps liability	0	(1,310)
Fair value | Level 1
Non-Derivatives:
Cash and cash equivalents, fair value	123,690	127,691
Restricted cash and short-term deposits, fair value	144,480	163,181
Fair value | Level 2
Non-Derivatives:
Equity securities, current, fair value	501,233	0
Current portion of long-term debt and short-term debt, fair value	(821,181)	(984,510)
Current portion of convertible bonds, fair value	(315,380)	0
Long-term portion of convertible bonds, fair value	(85,594)	(366,581)
Long-term debt, fair value	(1,089,282)	(1,011,281)
Fair value | Level 2 | Oil and gas derivative
Derivatives:
Oil and gas derivative instrument	174,114	540
Fair value | Level 2 | Interest Rate Swaps
Derivatives:
Interest rate swaps liability	(25,758)	(44,315)
Fair value | Level 2 | Foreign Exchange Swaps
Derivatives:
Foreign exchange swaps liability	$ 0	$ (1,310)
[1]	On April 15, 2021, we have completed the GMLP and Hygo Mergers and consequently retrospectively presented our share of earnings/(losses) in Golar Partners and Hygo and the associated carrying values of our investments in Golar Partners and Hygo as net income/(loss) from discontinued operations and assets held for sale, respectively. In addition, we have retrospectively presented the cash flow activities arising from our held for sale investments as cash flows from discontinued operations (note 9).

Financial Instruments - Interes

Financial Instruments - Interest Rate Swaps (Details) - Interest Rate Swap - Cash Flow Hedging - Designated as Hedging Instrument	Sep. 30, 2021USD ($)
Derivative [Line Items]
Notional value	$ 505,000,000
Minimum | LIBOR
Derivative [Line Items]
Fixed interest rates	1.69%
Maximum | LIBOR
Derivative [Line Items]
Fixed interest rates	2.37%

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) $ in Millions	Sep. 30, 2021USD ($)
Interest Rate Swap
Derivative [Line Items]
Restricted cash and short-term deposits, carrying value	$ 2.8

Related Party Transactions - Tr

Related Party Transactions - Transactions and balances with Golar Partners and Subsidiaries (Details) - USD ($) $ in Thousands	Apr. 15, 2021	Apr. 15, 2021	Sep. 30, 2020	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2017
Related Party Transaction [Line Items]
Due from (to) related party				$ 1,585	$ 2,048
Tax lease indemnification | Golar LNG Partners
Related Party Transaction [Line Items]
Noncurrent guarantees issued						$ 11,400
Terminated lease payment and release of remaining provision	$ 800
Tax lease indemnification | Santander Bank
Related Party Transaction [Line Items]
Terminated lease payment and release of remaining provision	$ 8,600
Golar LNG Partners
Related Party Transaction [Line Items]
Total		$ 3,986	$ 10,152
Due from (to) related party				0	(784)
Related party transaction rate (in percentage)		5.00%
Termination of related party agreement, period of written notice		120 days
Golar LNG Partners | Golar Management
Related Party Transaction [Line Items]
Termination of related party agreement, period of written notice		30 days
Golar LNG Partners | Management and administrative services revenue
Related Party Transaction [Line Items]
Revenue from related parties		$ 1,717	5,920
Golar LNG Partners | Ship management fees income
Related Party Transaction [Line Items]
Revenue from related parties		2,251	3,947
Golar LNG Partners | Interest income on short-term loan
Related Party Transaction [Line Items]
Interest income on short-term loan		$ 18	$ 285
Golar LNG Partners | Trading balances due to Golar Power and affiliates
Related Party Transaction [Line Items]
Due from (to) related party				0	(1,133)
Golar LNG Partners | Methane Princess lease security deposit
Related Party Transaction [Line Items]
Due from (to) related party				$ 0	$ 349

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) - USD ($) $ in Thousands	4 Months Ended	9 Months Ended
	Apr. 15, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Related Party Transaction [Line Items]
Operating expenses		$ 213,935	$ 203,476
The Cool Pool | Voyage, charter hire and commission expenses
Related Party Transaction [Line Items]
Operating expenses	$ 2,900		2,700
Golar LNG Partners
Related Party Transaction [Line Items]
Distributions from related party	500		10,100
Golar LNG Partners | Disposal costs indemnification
Related Party Transaction [Line Items]
Related party costs	0		300
Golar LNG Partners | Hilli
Related Party Transaction [Line Items]
Payment of dividends	$ 7,800		$ 9,900
Hygo Energy Transition Ltd | Debt guarantee compensation
Related Party Transaction [Line Items]
Guarantor obligations, current carrying value				$ 422,300

Related Party Transactions - _2

Related Party Transactions - Transactions and balances with Hygo and Affiliates (Details) - USD ($) $ in Thousands	4 Months Ended	9 Months Ended
	Apr. 15, 2021	Sep. 30, 2020	Sep. 30, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Due from (to) related party			$ 1,585	$ 2,048
Hygo Energy Transition Ltd
Related Party Transaction [Line Items]
Total	$ 3,631	$ 8,368
Due from (to) related party			0	(11,222)
Hygo Energy Transition Ltd | Management and administrative services revenue
Related Party Transaction [Line Items]
Other	2,051	3,900
Hygo Energy Transition Ltd | Ship management fees income
Related Party Transaction [Line Items]
Other	904	1,247
Hygo Energy Transition Ltd | Debt guarantee compensation
Related Party Transaction [Line Items]
Debt guarantee compensation	$ 676	$ 3,221
Hygo Energy Transition Ltd | Trading balances due to Hygo and affiliates
Related Party Transaction [Line Items]
Due from (to) related party			$ 0	$ (11,222)

Related Party Transactions - _3

Related Party Transactions - Transactions and balances with OneLNG and Subsidiaries (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Due from (to) related party	$ 1,585	$ 2,048
OneLNG | Balances due to Golar Partners and its subsidiaries
Related Party Transaction [Line Items]
Due from (to) related party	$ 0	$ 64

Related Party Transactions - _4

Related Party Transactions - Transactions with other related parties (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Related Party Transaction [Line Items]
Net income (expenses) from related party transactions	$ 1,991	$ 497
Due from (to) related party	1,585		$ 2,048
Magni Partners
Related Party Transaction [Line Items]
Net income (expenses) from related party transactions	(177)	(564)
Due from (to) related party	81		81
Borr Drilling
Related Party Transaction [Line Items]
Net income (expenses) from related party transactions	258	218
Due from (to) related party	149		936
2020 Bulkers
Related Party Transaction [Line Items]
Net income (expenses) from related party transactions	82	(5)
Due from (to) related party	29		51
Avenir LNG
Related Party Transaction [Line Items]
Net income (expenses) from related party transactions	346	848
Due from (to) related party	1,326		$ 980
Avenir LNG | Debt guarantee compensation
Related Party Transaction [Line Items]
Compensation amount	300	800
ECGS
Related Party Transaction [Line Items]
Net income (expenses) from related party transactions	$ 1,482	$ 0

Other Commitments and Conting_3

Other Commitments and Contingencies - Pledged Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Book value of vessels secured against loans	$ 2,881,248	$ 2,959,535

Other Commitments and Conting_4

Other Commitments and Contingencies - Narrative (Details) $ in Thousands	1 Months Ended	9 Months Ended	12 Months Ended
	Apr. 30, 2021shares	Sep. 30, 2021USD ($)tax_lease	Dec. 31, 2003tax_lease	Dec. 31, 2020USD ($)
Loss Contingencies [Line Items]
Number of tax leases			6
Number of tax leases terminated		6
Number of tax leases remaining		6
Liability for UK tax leases | $		$ 71,432		$ 0
Revolving Credit Facility | LIBOR
Loss Contingencies [Line Items]
Debt instrument, basis spread on variable rate (in percentage)	4.50%
New Fortress Energy (NFE) | Revolving Credit Facility
Loss Contingencies [Line Items]
Number of common units pledged as security (in shares) | shares	18,627,451

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Nov. 18, 2021	Nov. 30, 2021	Apr. 30, 2021	Oct. 31, 2021	Sep. 30, 2021	Feb. 28, 2017
2017 convertible bonds | Convertible Debt
Subsequent Event [Line Items]
Debt instrument, face amount					$ 317,300,000	$ 402,500,000
Debt instrument, interest rate (in percentage)						2.75%
Revolving Credit Facility | New Fortress Energy (NFE)
Subsequent Event [Line Items]
Number of common units pledged as security (in shares)			18,627,451
Revolving Credit Facility | LIBOR
Subsequent Event [Line Items]
Basis spread on variable rate			4.50%
Subsequent Event | 7% unsecured bonds | Unsecured Debt
Subsequent Event [Line Items]
Debt instrument, face amount				$ 300,000,000
Debt instrument, interest rate (in percentage)				7.00%
Subsequent Event | 2017 convertible bonds | Convertible Debt
Subsequent Event [Line Items]
Debt partially redeemed				$ 85,200,000
Subsequent Event | 2021 Margin loan | Secured Debt
Subsequent Event [Line Items]
Debt instrument, term		3 years
Facility limit		$ 200,000,000
Subsequent Event | 2021 Margin loan | Secured Debt | LIBOR
Subsequent Event [Line Items]
Basis spread on variable rate		2.80%
Subsequent Event | Revolving Credit Facility
Subsequent Event [Line Items]
Repayments of credit facility	$ 100,000,000
Subsequent Event | Revolving Credit Facility | New Fortress Energy (NFE)
Subsequent Event [Line Items]
Number of common units pledged as security (in shares)		18,600,000