GasLog (GLOG-PA) 20-F 3 Mar 23 2022 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Document and entity information
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Document Shell Company Report	false
Entity Registrant Name	GasLog Ltd.
Entity Incorporation, State or Country Code	D0
Entity File Number	001-35466
Entity Address, Address Line One	c/o GasLog LNG Services Ltd
Entity Address, Address Line Two	69 Akti Miaouli
Entity Address, City or Town	Piraeus
Entity Address, Postal Zip Code	18537
Entity Address, Country	GR
Title of 12(b) Security	Series A Preference Shares, $0.01 par value per share
Security Exchange Name	NYSE
Entity Central Index Key	0001534126
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Trading Symbol	GLOG PR A
Emerging Growth Company	false
Entity Shell Company	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
ICFR Auditor Attestation Flag	false
Document Accounting Standard	International Financial Reporting Standards
Auditor Name	Deloitte Certified Public Accountants S.A.	Deloitte Certified Public Accountants S.A.	Deloitte LLP
Auditor Location	Athens, Greece	Athens, Greece	London, United Kingdom
Auditor Firm ID	1163	1163	1147
Business Contact
Document and entity information
Entity Address, Address Line One	GasLog LNG Services Ltd
Entity Address, Address Line Two	69 Akti Miaouli
Entity Address, City or Town	Piraeus
Entity Address, Postal Zip Code	18537
Entity Address, Country	GR
City Area Code	+30
Local Phone Number	210 459 1000
Contact Personnel Name	Alexandros Laios,
Contact Personnel Fax Number	210 459 1242
Common shares
Document and entity information
Number of shares outstanding	95,389,062
Series A Preference Shares
Document and entity information
Number of shares outstanding	4,600,000

Consolidated statements of fina

Consolidated statements of financial position - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Non-current assets
Goodwill	$ 9,511	$ 9,511
Investment in associates	28,823	23,508
Deferred financing costs	8,778	5,564
Other non-current assets	2,092	4,866
Derivative financial instruments, non-current portion	13,225	1,913
Tangible fixed assets	4,514,663	5,002,829
Vessels under construction	210,099	22,939
Right-of-use assets	416,485	363,035
Total non-current assets	5,203,676	5,434,165
Current assets
Trade and other receivables	22,897	28,595
Amounts due from related parties	61	18
Derivative financial instruments, current portion	25,383	596
Inventories	8,483	8,327
Prepayments and other current assets	7,262	5,798
Short-term cash deposits	36,000
Cash and cash equivalents	368,286	282,246
Total current assets	468,372	325,580
Total assets	5,672,048	5,759,745
Equity
Preference shares	46	46
Share capital	954	954
Contributed surplus	658,888	692,536
Reserves	16,464	15,322
(Accumulated deficit)/retained earnings	108,685	(65,117)
Equity attributable to owners of the Group	785,037	643,741
Non-controlling interests	936,741	924,630
Total equity	1,721,778	1,568,371
Current liabilities
Trade accounts payable	19,725	15,892
Ship management creditors	14	119
Amounts due to related parties	26	27
Derivative financial instruments, current portion	2,834	25,518
Other payables and accruals	166,932	153,501
Borrowings, current portion	294,977	553,161
Lease liabilities, current portion	48,548	30,905
Total current liabilities	533,056	779,123
Non-current liabilities
Derivative financial instruments, non-current portion	5,498	28,694
Borrowings, non-current portion	3,004,767	3,105,059
Lease liabilities, non-current portion	287,828	271,945
Other non-current liabilities	119,121	6,553
Total non-current liabilities	3,417,214	3,412,251
Total equity and liabilities	$ 5,672,048	$ 5,759,745

Consolidated statements of prof

Consolidated statements of profit or loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Consolidated statements of profit or loss
Revenues	$ 915,625	$ 809,577	$ 674,089
Voyage expenses and commissions	(14,260)	(19,430)	(21,883)
Vessel operating and supervision costs	(170,591)	(166,432)	(148,235)
Depreciation	(228,639)	(202,953)	(177,213)
Impairment loss	(68,287)	(153,669)	(28,627)
Loss on disposal of non-current assets	(406)	(1,100)	(572)
General and administrative expenses	(35,007)	(43,313)	(47,249)
Profit from operations	398,435	222,680	250,310
Financial costs	(184,675)	(166,955)	(165,281)
Financial income	4,118	142	726
(Loss)/gain on derivatives	74,807	22,680	(84,658)
Share of profit of associates	4,562	1,969	2,192
Total other expenses, net	(101,188)	(142,164)	(247,021)
Profit for the year	297,247	80,516	3,289
Attributable to:
Owners of the Group	207,450	67,663	(44,948)
Non-controlling interests	$ 89,797	$ 12,853	$ 48,237

Consolidated statements of comp

Consolidated statements of comprehensive income or loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Consolidated statements of comprehensive income or loss
Profit for the year	$ 297,247	$ 80,516	$ 3,289
Items that may not be reclassified subsequently to profit or loss:
Actuarial gain			57
Items that may be reclassified subsequently to profit or loss:
Effective portion of changes in fair value of cash flow hedges, net of amounts recycled to profit or loss	384	(161)	(750)
Other comprehensive (loss)/income for the year	384	(161)	(693)
Total comprehensive income for the year	297,631	80,355	2,596
Attributable to:
Owners of the Group	207,834	67,502	(45,641)
Non-controlling interests	$ 89,797	$ 12,853	$ 48,237

Consolidated statements of chan

Consolidated statements of changes in equity - USD ($) $ in Thousands	Common shares Issued capital	Preference shares Issued capital	Contributed surplus	Reserves	Treasury shares	(Accumulated deficit)/retained earnings	Attributable to owners of the Group	Non-controlling interests	Total
Balance at beginning of the year at Dec. 31, 2019	$ 810	$ 46	$ 760,671	$ 16,799	$ (2,159)	$ (87,832)	$ 688,335	$ 961,518	$ 1,649,853
Proceeds from private placement, net of offering costs	144		34,849				34,993		34,993
Equity offering costs								(132)	(132)
Dividend declared (common and preference shares)			(35,698)				(35,698)	(56,859)	(92,557)
Share-based compensation, net of accrued dividend				5,385			5,385		5,385
Settlement of share-based compensation				(2,824)	2,819		(5)		(5)
Treasury shares, net or GasLog Partners' common units					(2,000)		(2,000)	(996)	(2,996)
Profit/(loss) for the year						(44,948)	(44,948)	48,237	3,289
Other comprehensive (loss)/income for the year				(693)			(693)		(693)
Total comprehensive income for the year				(693)		(44,948)	(45,641)	48,237	2,596
Balance at the end of the year at Dec. 31, 2020	954	46	759,822	18,667	(1,340)	(132,780)	645,369	951,768	1,597,137
Net proceeds from GasLog Partners' public offerings of common units								9,633	9,633
Repurchases of GasLog Partners' preference units								(18,388)	(18,388)
Dividend declared (common and preference shares)			(67,286)				(67,286)	(31,236)	(98,522)
Share-based compensation, net of accrued dividend				3,351			3,351		3,351
Settlement of share-based compensation				(6,535)	$ 1,340		(5,195)		(5,195)
Profit/(loss) for the year						67,663	67,663	12,853	80,516
Other comprehensive (loss)/income for the year				(161)			(161)		(161)
Total comprehensive income for the year				(161)		67,663	67,502	12,853	80,355
Balance at the end of the year at Dec. 31, 2021	954	46	692,536	15,322		(65,117)	643,741	924,630	1,568,371
Repurchases of GasLog Partners' preference units								(49,244)	(49,244)
Dividend declared (common and preference shares)			(33,648)			(33,648)	(67,296)	(28,442)	(95,738)
Share-based compensation, net of accrued dividend				758			758		758
Profit/(loss) for the year						207,450	207,450	89,797	297,247
Other comprehensive (loss)/income for the year				384			384		384
Total comprehensive income for the year				384		207,450	207,834	89,797	297,631
Balance at the end of the year at Dec. 31, 2022	$ 954	$ 46	$ 658,888	$ 16,464		$ 108,685	$ 785,037	$ 936,741	$ 1,721,778

Consolidated statements of cash

Consolidated statements of cash flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Profit for the year	$ 297,247	$ 80,516	$ 3,289
Adjustments for:
Depreciation	228,639	202,953	177,213
Impairment loss	68,287	153,669	28,627
Loss on disposal of non-current assets	406	1,100	572
Share of profit of associates	(4,562)	(1,969)	(2,192)
Financial income	(4,118)	(142)	(726)
Financial costs	184,675	166,955	165,281
Loss/(gain) on derivatives (excluding realized gain/(loss) on forward foreign exchange contracts held for trading)	(80,742)	(23,817)	85,222
Non-cash defined benefit obligations			57
Share-based compensation	760	3,448	5,849
Adjusted profit	690,592	582,713	463,192
Movements in operating assets and liabilities:
(Increase)/decrease in trade and other receivables including related parties, net	6,218	7,482	(11,361)
(Increase)/decrease in prepayments and other assets	(2,454)	3,205	(4,239)
Decrease/(increase) in inventories	(156)	(762)	607
(Increase)/decrease in other non-current assets	2,774	801	(3,666)
Increase/(decrease) in other non-current liabilities	651	(1,497)	375
Increase in accounts payable and other current liabilities	1,287	165	14,574
Net cash provided by operating activities	698,912	592,107	459,482
Cash flows from investing activities:
Payments for tangible fixed assets and vessels under construction	(193,464)	(506,641)	(732,385)
Proceeds from sale and sale and leasebacks of tangible fixed assets, net	225,429	242,979	2,322
Proceeds from Floating Storage Regasification Unit ("FSRU") forthcoming sale	108,632
Other investments	(753)	(230)	(472)
Payments for right-of-use assets	(25)		(5,803)
Dividends received from associate		1,700	1,725
Purchase of short-term cash deposits	(61,000)	(2,500)
Maturity of short-term cash deposits	25,000	2,500	4,500
Increase in restricted cash			(300)
Financial income received	3,554	142	844
Net cash (used in)/provided by investing activities	107,373	(262,050)	(729,569)
Cash flows from financing activities:
Proceeds from loans and bonds, net of discount	374,659	471,867	2,138,035
Loan and bond repayments	(729,849)	(592,463)	(1,481,709)
Principal elements of lease payments	(42,262)	(14,843)	(11,150)
Payment of loan and bond issuance costs	(5,188)	(13,437)	(35,795)
Loan issuance costs received		379	792
Proceeds from GasLog Partners' common unit offerings (net of underwriting discounts and commissions)		10,000
Payment of equity raising costs	(20)	(347)	(1,153)
Proceeds from private placement			36,000
Payment for cross currency swaps' ("CCSs") termination/modification			(4,052)
Payment for bond repurchase at a premium			(1,937)
Payment for interest rate swaps termination			(31,662)
Proceeds from entering into interest rate swaps			31,622
Interest paid	(164,499)	(172,772)	(169,284)
Loan/bond modification costs related to the Transaction (as defined in Note 1)		(15,718)
Payment of cash collaterals for swaps		(9,080)	(96,314)
Release of cash collaterals for swaps	990	31,557	95,067
Purchase of treasury shares or GasLog Partners' common and preference units	(49,244)	(18,388)	(2,996)
Dividends paid (common and preference)	(105,277)	(91,499)	(90,041)
Net cash provided by/(used in) financing activities	(720,690)	(414,744)	375,423
Effects of exchange rate changes on cash and cash equivalents	445	(336)	(1,814)
Increase/(decrease) in cash and cash equivalents	86,040	(85,023)	103,522
Cash and cash equivalents, beginning of the year	282,246	367,269	263,747
Cash and cash equivalents, end of the year	$ 368,286	$ 282,246	$ 367,269

Consolidated statements of ca_2

Consolidated statements of cash flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Non-cash investing and financing activities
Capital expenditures included in liabilities at the end of the year	$ 13,761	$ 11,837	$ 15,273
Capital expenditures included in liabilities at the end of the year - Right-of-use assets	106	169	169
Equity raising costs included in liabilities at the end of the year		20
Loan issuance costs included in liabilities at the end of the year	6,059	23	320
Dividend declared included in liabilities at the end of the year		9,539	2,516
Liabilities related to leases at the end of the year			$ 3
Non-cash prepayment of lease payments	38,183	$ 55,374
Capitalized imputed interest included in long-term liabilities at the end of the year	3,294
Capitalized interest included in current liabilities at the end of the year	$ 547

Organization and Operations

Organization and Operations	12 Months Ended
	Dec. 31, 2022
Organization and Operations
Organization and Operations	1. Organization and Operations GasLog Ltd. (“GasLog”) was incorporated in Bermuda on July 16, 2003. GasLog and its subsidiaries (the “Group”) are primarily engaged in the ownership, operation and management of vessels in the liquefied natural gas (“LNG”) market, providing maritime services for the transportation of LNG on a worldwide basis and LNG vessel management services. The Group conducts its operations through its vessel-owning subsidiaries, lease asset companies, right-of-use asset companies and through its vessel management services subsidiary. The Group’s operations are carried out from offices in Piraeus, London and Singapore. The registered office of GasLog is Clarendon House, 2 Church Street, Hamilton HM 11, Bermuda. On February 21, 2021, GasLog entered into an agreement and plan of merger (the ‘‘Merger Agreement’’) with BlackRock’s Global Energy & Power Infrastructure Team (collectively, ‘‘GEPIF’’), pursuant to which GEPIF acquired all of the outstanding common shares of GasLog Ltd. that were not held by certain existing shareholders of GasLog Ltd. for a purchase price of $5.80 in cash per share (the ‘‘Transaction’’). On June 4, 2021, the special general meeting of shareholders (the “Special Meeting”) was held, and shareholders approved (i) the previously announced Merger Agreement, (ii) the merger and (iii) the statutory merger agreement contemplated by the Merger Agreement. Trading in GasLog’s common shares on the New York Stock Exchange (“NYSE”) was suspended and the delisting of the common shares from the NYSE became effective on June 21, 2021. GasLog’s 8.75% Series A Cumulative Redeemable Perpetual Preference Shares (“Preference Shares”) remain outstanding and continue to trade in the NYSE under the ticker symbol “GLOG PR A”. Following the consummation of the Transaction on June 9, 2021, the Company, Blenheim Holdings Ltd., Blenheim Special Investments Holding Ltd. and Olympic LNG Investments Ltd. (collectively, the “Rolling Shareholders”) and GEPIF entered into a shareholders’ agreement with respect to the governance of the Company (the “Shareholders’ Agreement”). Pursuant to the Shareholders’ Agreement, the board of directors of the Company were reduced to five persons, and the Rolling Shareholders that are party to the Shareholders’ Agreement will appoint a majority of the Company’s board of directors in accordance with the terms of the Shareholders’ Agreement. In addition, Peter G. Livanos holds a proxy to vote the shares of the Rolling Shareholders under the terms of the Shareholders’ Agreement and, as a result of holding such proxy, controls more than a majority of the voting stock of the Company and controls the right to appoint a majority of the board of the Company. On May 12, 2014, GasLog Partners LP (“GasLog Partners” or the “Partnership”), a subsidiary of GasLog, completed its initial public offering (the “GasLog Partners’ IPO”) with the sale and issuance of 9,660,000 common units (including 1,260,000 units in relation to the overallotment option exercised in full by the underwriters), resulting in net proceeds of $186,029 and representing a 48.2% ownership interest. Concurrently with the GasLog Partners’ IPO, the Partnership acquired from GasLog a 100% ownership interest in GAS-three Ltd., GAS-four GAS-five GasLog Shanghai GasLog Santiago GasLog Sydney Since GasLog Partners’ IPO, the Partnership acquired 100% of the ownership interests in the following GasLog subsidiaries that owned the vessels listed below: ​ ​ ​ ​ ​ ​ Date Acquisition Completed Subsidiaries Acquired Vessels Purchased September 29, 2014 ​ GAS-sixteen Ltd. and ​ Methane Rita Andrea Methane Jane Elizabeth July 1, 2015 GAS-nineteen Ltd., Methane Alison Victoria, Methane Shirley Elisabeth Methane Heather Sally November 1, 2016 GAS-seven Ltd. GasLog Seattle May 3, 2017 GAS-eleven Ltd. GasLog Greece July 3, 2017 GAS-thirteen Ltd. GasLog Geneva October 20, 2017 ​ GAS-eight Ltd. ​ Solaris April 26, 2018 ​ GAS-fourteen Ltd. ​ GasLog Gibraltar November 14, 2018 GAS-twenty seven Ltd. Methane Becki Anne April 1, 2019 ​ GAS-twelve Ltd. ​ GasLog Glasgow ​ As of December 31, 2022, GasLog holds a 33.2% ownership interest (including the 2% interest through general partner units) in GasLog Partners and, as a result of its ownership of the general partner and the fact that the general partner elects the majority of the Partnership’s directors in accordance with the Partnership Agreement, GasLog has the ability to control the Partnership’s affairs and policies. Consequently, GasLog Partners is consolidated in the Group’s financial statements. The accompanying consolidated financial statements include the financial statements of GasLog and its subsidiaries. Unless indicated otherwise, the subsidiaries listed below were 100% held (either directly or indirectly) by GasLog. As of December 31, 2022, the Group’s structure is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cargo ​ ​ ​ ​ ​ ​ Place of ​ Date of ​ ​ ​ Capacity Cubic ​ ​ ​ ​ Name Incorporation Incorporation Principal Activities Meters (“cbm”) Vessel Delivery Date Subsidiaries: ​ ​ ​ ​ ​ ​ GasLog Investments Ltd. ​ BVI ​ July 2003 ​ Holding company ​ — ​ — ​ — GasLog Investment Holdings Ltd. (1) ​ Bermuda ​ September 2016 ​ Dormant ​ — ​ — ​ — GasLog Carriers Ltd. (“GasLog Carriers”) Bermuda February 2008 Holding company — — — GasLog Shipping Company Ltd. Bermuda January 2006 Holding company — — — GasLog Partners GP LLC Marshall Islands January 2014 Holding company — — — GasLog Cyprus Investments Ltd. Cyprus December 2016 Holding company — — — GasLog Services UK Ltd. England and Wales May 2014 Service company — — — GasLog Services US Inc. Delaware May 2014 Dormant — — — GasLog Asia Pte Ltd. Singapore May 2015 Service company — — — GasLog LNG Services Ltd. Bermuda August 2004 Vessel management services — — — GAS-Two Panama S.A. ​ Panama ​ November 2020 ​ Dormant ​ — ​ — ​ — GasLog-one Malta Ltd. ​ Malta ​ August 2022 ​ Dormant ​ — ​ — ​ — GAS-one Ltd. Bermuda February 2008 Vessel-owning company 155,000 GasLog Savannah May 2010 GAS-two Ltd. Bermuda February 2008 Vessel-owning company 155,000 GasLog Singapore July 2010 GAS-six Ltd. Bermuda February 2011 Right-of-use asset company 155,000 GasLog Skagen July 2013 GAS-nine Ltd. Bermuda June 2011 Vessel-owning company 155,000 GasLog Saratoga December 2014 GAS-ten Ltd. Bermuda June 2011 Right-of-use asset company 155,000 GasLog Salem April 2015 GAS-fifteen Ltd. Bermuda August 2013 Vessel-owning company 153,600 GasLog Chelsea (2) October 2013 GAS-eighteen Ltd. (3) Bermuda January 2014 Dormant — ​ — ​ — GAS-twenty two Ltd. Bermuda May 2014 Vessel-owning company 174,000 GasLog Genoa March 2018 GAS-twenty three Ltd. Bermuda May 2014 Vessel-owning company 174,000 GasLog Gladstone March 2019 GAS-twenty four Ltd. Bermuda June 2014 Lease asset company 174,000 GasLog Houston January 2018 GAS-twenty five Ltd. Bermuda June 2014 Lease asset company 174,000 GasLog Hong Kong March 2018 GAS-twenty six Ltd. Bermuda January 2015 Right-of-use asset company 170,000 Methane Julia Louise March 2015 GAS-twenty eight Ltd. Bermuda September 2016 Vessel-owning company 180,000 GasLog Windsor April 2020 GAS-thirty Ltd. ​ Bermuda ​ December 2017 ​ Vessel-owning company ​ 180,000 ​ GasLog Westminster ​ July 2020 GAS-thirty one Ltd. ​ Bermuda ​ December 2017 ​ Vessel-owning company ​ 180,000 ​ GasLog Wales ​ May 2020 GAS-thirty two Ltd. ​ Bermuda ​ December 2017 ​ Vessel-owning company ​ 174,000 ​ GasLog Georgetown ​ November 2020 GAS-thirty three Ltd. ​ Bermuda ​ May 2018 ​ Vessel-owning company ​ 174,000 ​ GasLog Galveston ​ January 4, 2021 GAS-thirty four Ltd. ​ Bermuda ​ May 2018 ​ Vessel-owning company ​ 180,000 ​ GasLog Wellington ​ June 15, 2021 GAS-thirty five Ltd. ​ Bermuda ​ December 2018 ​ Vessel-owning company ​ 180,000 ​ GasLog Winchester ​ August 24, 2021 GAS-FFA Trading Ltd. (4) ​ Bermuda ​ December 2018 ​ Dormant ​ — ​ — ​ — GAS-FFA Partnership Trading Ltd. (4) ​ Bermuda ​ December 2018 ​ Dormant ​ — ​ — ​ — GAS-thirty eight Ltd. ​ Bermuda ​ December 2021 ​ Vessel-owning company ​ 174,000 ​ Hull No. 2532 ​ Q3 2024 (5) GAS-thirty nine Ltd. ​ Bermuda ​ December 2021 ​ Vessel-owning company ​ 174,000 ​ Hull No. 2533 ​ Q3 2024 (5) GAS-forty Ltd. ​ Bermuda ​ December 2021 ​ Vessel-owning company ​ 174,000 ​ Hull No. 2534 ​ Q3 2025 (5) GAS-forty one Ltd. ​ Bermuda ​ December 2021 ​ Vessel-owning company ​ 174,000 ​ Hull No. 2535 ​ Q4 2025 (5) GasLog Hellas-1 Special Maritime Enterprise ​ Greece ​ June 2019 ​ Vessel-owning company ​ 180,000 ​ GasLog Warsaw ​ July 2019 GasLog Hellas-2 Special Maritime Enterprise Greece August 2022 Vessel-owning company 145,000 GasLog Athens (3) October 2022 33.2% interest subsidiaries: ​ ​ ​ ​ ​ ​ GasLog Partners LP Marshall Islands January 2014 Holding company — — — GasLog Partners Holdings LLC Marshall Islands April 2014 Holding company — — — GasLog-two Malta Ltd. ​ Malta ​ August 2022 ​ Dormant ​ — — — GAS-three Ltd. Bermuda April 2010 Right-of-use asset company 155,000 GasLog Shanghai January 2013 GAS-four Ltd. Bermuda April 2010 Vessel-owning company 155,000 GasLog Santiago March 2013 GAS-five Ltd. Bermuda February 2011 Vessel-owning company 155,000 GasLog Sydney May 2013 GAS-seven Ltd. Bermuda March 2011 Vessel-owning company 155,000 GasLog Seattle December 2013 GAS-eight Ltd. ​ Bermuda ​ March 2011 ​ Vessel-owning company ​ 155,000 ​ Solaris ​ June 2014 GAS-eleven Ltd. ​ Bermuda ​ December 2012 ​ Vessel-owning company ​ 174,000 ​ GasLog Greece ​ March 2016 GAS-twelve Ltd. ​ Bermuda ​ December 2012 ​ Vessel-owning company ​ 174,000 ​ GasLog Glasgow ​ June 2016 GAS-thirteen Ltd. ​ Bermuda ​ July 2013 ​ Vessel-owning company ​ 174,000 ​ GasLog Geneva ​ September 2016 GAS-fourteen Ltd. ​ Bermuda ​ July 2013 ​ Vessel-owning company ​ 174,000 ​ GasLog Gibraltar ​ October 2016 GAS-sixteen Ltd. Bermuda January 2014 Vessel-owning company 145,000 Methane Rita Andrea April 2014 GAS-seventeen Ltd. Bermuda January 2014 Vessel-owning company 145,000 Methane Jane Elizabeth April 2014 GAS-nineteen Ltd. Bermuda April 2014 Vessel-owning company 145,000 Methane Alison Victoria June 2014 GAS-twenty Ltd. Bermuda April 2014 Dormant — — — GAS-twenty one Ltd. Bermuda April 2014 Right-of-use asset company 145,000 Methane Heather Sally June 2014 GAS-twenty seven Ltd. ​ Bermuda ​ January 2015 ​ Vessel-owning company ​ 170,000 ​ Methane Becki Anne ​ March 2015 25% interest associate: ​ ​ ​ ​ ​ ​ Egypt LNG Shipping Ltd. Bermuda May 2010 Vessel-owning company 145,000 Methane Nile Eagle December 2007 20% interest associate: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gastrade S.A. (“Gastrade”) ​ Greece ​ June 2010 ​ Service company ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (1) (2) GasLog Chelsea Alexandroupoli ( 3) In October 2022, the Methane Lydon Volney , delivered in April 2014, changed from the flag of Bermuda to the flag of Greece, was renamed GasLog Athens and was sold by GAS-eighteen Ltd. to the subsidiary GasLog Hellas-2 Special Maritime Enterprise. (4) On January 7, 2022, GAS-thirty six Ltd. was renamed to GAS-FFA Trading Ltd. and GAS-thirty seven Ltd. was renamed to GAS-FFA Partnership Trading Ltd. (5) Expected quarter of delivery for newbuildings as of December 31, 2022, are presented. On October 26, 2021, GasLog Partners and GasLog completed the sale and leaseback of the GasLog Shanghai GasLog Salem On March 28, 2022, GasLog completed the sale and leaseback of the GasLog Skagen On September 14, 2022, GasLog Partners completed the sale of the Methane Shirley Elisabeth On October 31, 2022, GasLog Partners completed the sale and leaseback of the Methane Heather Sally All entities in the Group have a December 31st year end. During 2022, the Group employed an average of 152 employees (2021: 159 and 2020: 176).

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies
Significant Accounting Policies	2. Significant Accounting Policies Statement of compliance The consolidated financial statements of GasLog and its subsidiaries have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (the “IASB”). Basis of preparation and approval The consolidated financial statements have been prepared on the historical cost basis, except for the revaluation of derivative financial instruments that are measured at fair values at the end of each reporting period, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services. Going concern In considering going concern management has reviewed the Group’s future cash requirements, covenant compliance and earnings projections. As of December 31, 2022, the Group’s current assets totaled $468,372, while current liabilities totaled $533,056, resulting in a negative working capital position of $64,684. Current liabilities include $79,099, net of unamortized fees of $691, with respect to the associated debt of the GasLog Chelsea Management monitors the Company’s liquidity position throughout the year to ensure that it has access to sufficient funds to meet its forecast cash requirements, including newbuilding and debt service commitments, and to monitor compliance with the financial covenants within its loan and bond facilities. Management anticipates that our primary sources of funds over the next twelve months will be available cash, cash from operations, existing and new borrowings and future sale and leaseback transactions. Management believes that these anticipated sources of funds will be sufficient for the Company to meet its liquidity needs and to comply with its financial covenants for at least twelve months from the date of this report and therefore it is appropriate to prepare the financial statements on a going concern basis. The financial statements are expressed in U.S. dollars (“USD”), which is the functional currency of the Group’s subsidiaries because their vessels operate in international shipping markets in which revenues and expenses are primarily settled in USD, and the Group’s most significant assets and liabilities are paid for and settled in USD. On March 3, 2023, the financial statements were authorized on behalf of GasLog’s board of directors for issuance and filing. The principal accounting policies are set out below. Basis of consolidation The consolidated financial statements incorporate the financial statements of GasLog and entities controlled by GasLog (its subsidiaries). Control is achieved where GasLog: ● has power over the investee; ● is exposed, or has rights, to variable returns from its involvement with the investee; and ● has the ability to use its power to affect its returns. Income and expenses of subsidiaries acquired or disposed of during the year are included in the consolidated financial statements from the date control is obtained and up to the date control ceases. Acquisitions of businesses are accounted for using the acquisition method. All intra-group transactions, balances, income and expenses are eliminated in full on consolidation. The other investors in subsidiaries in which the Group has less than 100% interest hold a non-controlling interest in the net assets of these subsidiaries. Non-controlling interest is stated at the non-controlling interest’s proportion of the net assets of the subsidiaries where the Group has less than 100% interest. Subsequent to initial recognition the carrying amount of non-controlling interest is increased or decreased by the non-controlling interest’s share of subsequent changes in the equity of such subsidiaries. Total comprehensive income is attributed to a non-controlling interest even if this results in the non-controlling interest having a deficit balance. Changes in the Group’s ownership interests in subsidiaries that do not result in the Group losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the Group’s interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to owners of the Group. Goodwill Goodwill arising in a business combination is recognized as an asset at the date that control is acquired (the acquisition date). Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net of the acquisition-date fair value of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the Group’s interest in the fair value of the acquiree’s identifiable net assets exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held equity interest in the acquiree (if any), the excess is recognized immediately in the consolidated statement of profit or loss as a bargain purchase gain. Goodwill is not amortized but is reviewed for impairment at least annually. For the purpose of impairment testing, goodwill is allocated to each of the Group’s cash-generating units expected to benefit from the synergies of the combination. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognized for goodwill is not reversed in a subsequent period. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal. Investment in associates An associate is an entity over which the Group has significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results, assets and liabilities of associates are included in these financial statements using the equity method of accounting, except when the investment is classified as held for sale, in which case it is accounted for under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. When the Group’s share of losses exceeds the carrying amount of the investment, the investment is reported at nil value and recognition of losses is discontinued except to the extent of the Group’s commitment. Leases Lease income from operating leases of vessels where the Group is a lessor is recognized in the consolidated statement of profit or loss on a straight-line basis over the lease term. The respective leased assets are included in the statement of financial position based on their nature under “Tangible fixed assets”. The Group is a lessee under vessel sale and leaseback arrangements and also leases various properties, vessel and office equipment. Rental contracts are typically made for fixed periods but may have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. Following the implementation of IFRS 16, a lease is recognized as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group. The corresponding rental obligations, net of finance charges, are included in current and non-current liabilities as lease liabilities. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest rate method) and by reducing the carrying amount to reflect lease payment made. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. Each lease payment is allocated between the liability and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: (a) fixed payments (including in-substance fixed payments), less any lease incentives receivable, (b) variable lease payments that are based on an index or a rate (if any), initially measured using the index or rate as at the commencement date, (c) amounts expected to be payable by the lessee under residual value guarantees (if any), (d) the exercise price of a purchase option if the lessee is reasonably certain to exercise that option, and (e) payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. The lease payments are discounted using the interest rate implicit in the lease, if that rate can be determined, or the Group’s incremental borrowing rate, which is the Group’s current average borrowing rate. Right-of-use assets are measured at cost comprising the following: (a) the amount of the initial measurement of lease liability, (b) any lease payments made at or before the commencement date less any lease incentives received, (c) any initial direct costs, and (d) restoration costs. Payments associated with short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in the consolidated statement of profit or loss. Short-term leases are leases with a lease term of 12 months or less. Low-value items comprise of low value vessel or office equipment. Accounting for (i) revenues and related operating expenses and (ii) voyage expenses and commissions The Group’s revenues comprise revenues from time charters for the charter hire of its vessels, management fees, project supervision income and other income earned during the period in accordance with existing contracts. A time charter represents a contract entered into for the use of a vessel for a specific period of time and a specified daily charter hire rate. Time charter revenue is recognized as earned on a straight-line basis over the term of the relevant time charter starting from the vessel’s delivery to the charterer, except for the off-hire period. When a charter agreement exists, the vessel is made available and services are provided to the charterer and collection of the related revenue is reasonably assured. Unearned revenue includes cash received prior to the balance sheet date relating to services to be rendered after the balance sheet date. Accrued revenue represents income recognized in advance as a result of the straight-line revenue recognition in respect of charter agreements that provide for varying charter rates. Under a time charter arrangement, the hire rate per the charter agreement has two components: the lease component and the service component relating to the vessel operating costs. Each component is accounted for in accordance with the applicable accounting standard. The revenue in relation to the lease component of the agreements is accounted for under IFRS 16 Leases Revenue from Contracts with Customers Revenue from vessel management and vessel construction project supervision contracts is recognized when earned and when it is probable that future economic benefits will flow to the Group and such a benefit can be measured reliably. Time charter hires received in advance are classified as liabilities until the criteria for recognizing the revenue as earned are met. Under a time charter arrangement, the vessel operating expenses such as management fees, crew wages, provisions and stores, technical maintenance and insurance expenses and broker’s commissions are paid by the vessel owner, whereas voyage expenses such as bunkers, port expenses, agents’ fees and extra war risk insurance are paid by the charterer. Management believes that mobilization of a vessel from a previous port of discharge to a subsequent port of loading does not result in a separate benefit for charterers and that the activity is thus incapable of being distinct. This activity is considered to be a required set-up activity to fulfill the contract. Consequently, positioning and repositioning fees and associated expenses should be recognized over the period of the contract to match the recognition of the respective hire revenues realized, and not at a certain point in time following the adoption of IFRS 15 Revenue from Contracts with Customers Financial income and costs Interest income is recognized on an accrual basis. Dividend income is recognized when the right to receive payment is established. Interest expense, other borrowing costs and realized loss on CCSs are recognized on an accrual basis. Foreign currencies Transactions in currencies other than the USD are recognized at the rates of exchange prevailing at the dates of the transactions. At the end of each reporting period, monetary assets and liabilities denominated in other currencies are retranslated into USD at the rates prevailing at that date. All resulting exchange differences are recognized in the consolidated statement of profit or loss in the period in which they arise. The exchange differences from cash and bonds are classified in Financial costs, while all other foreign exchange differences are classified in General and administrative expenses. Deferred financing costs for undrawn facilities Commitment, arrangement, structuring, legal and agency fees incurred for obtaining new loans or refinancing existing facilities are recorded as deferred loan issuance costs and classified contra to debt, while the fees incurred for the undrawn facilities are classified under non-current assets in the statement of financial position and are reclassified contra to debt on the drawdown dates. Deferred financing costs are deferred and amortized to financial costs over the term of the relevant loan, using the effective interest method. When the relevant loan is terminated or extinguished, the unamortized loan fees are written-off in the consolidated statement of profit or loss. Non-current assets held for sale Non-current assets (such as vessels) are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use, where the asset is available for immediate sale in its present condition and the sale is considered highly probable. They are measured at the lower of their carrying amount and fair value less costs to sell. An impairment loss is recognized for any initial or subsequent write-down of the asset to fair value less costs to sell. A gain is recognized for any subsequent increases in fair value less costs to sell of an asset, but not in excess of any cumulative impairment loss previously recognized. A gain or loss not previously recognized by the date of the sale of the non-current asset is recognized at the date of derecognition. Non-current assets held for sale are presented separately from the other assets in the statement of financial position and are not depreciated or amortized while they are classified as held for sale. Vessels under construction Vessels under construction are presented at cost less identified impairment losses, if any. Costs include scheduled advance shipyard installment payments and other vessel costs including capitalized interest incurred during the construction period that are directly attributable to the acquisition or construction of the vessels. Upon completion of the construction, the vessels are presented on the statement of financial position in accordance with the “Tangible fixed assets: Property, plant and equipment” policy as described below. Tangible fixed assets: Property, plant and equipment Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment loss. The initial cost of an asset comprises its purchase price and any directly attributable costs of bringing the asset to its working condition. The cost of an LNG vessel is split into two components, a “vessel component” and a “dry-docking component”. Depreciation for the vessel component is calculated on a straight-line basis, after taking into account the estimated residual values, over the estimated useful life of this major component of the vessels. Residual values are based on management’s estimation about the amount that the Group would currently obtain from disposal of its vessels, after deducting the estimated costs of disposal, if the vessels were already of the age and in the condition expected at the end of their useful life. The LNG vessels are required to undergo dry-docking overhaul every five years to restore their service potential and to meet their classification requirements that cannot be performed while the vessels are operating. The dry-docking component is estimated at the time of a vessel’s delivery from the shipyard or acquisition from the previous owner and is measured based on the estimated cost of the first dry-docking subsequent to its acquisition, based on the Group’s historical experience with similar types of vessels. For subsequent dry-dockings, actual costs are capitalized when incurred. The dry-docking component is depreciated over the period of five years in case of new vessels, and until the next dry-docking for secondhand vessels (which is performed within five years from the vessel’s last dry-docking). Costs that will be capitalized as part of the future dry-dockings will include a variety of costs incurred directly attributable to the dry-dock and costs incurred to meet classification and regulatory requirements, as well as expenses related to the dock preparation and port expenses at the dry-dock shipyard, dry-docking shipyard expenses, expenses related to hull, external surfaces and decks, and expenses related to machinery and engines of the vessel, as well as expenses related to the testing and correction of findings related to safety equipment on board. Dry-docking costs do not include vessel operating expenses such as replacement parts, crew expenses, provisions, lubricants consumption, insurance, management fees or management costs during the dry-docking period. Expenses related to regular maintenance and repairs of vessels are expensed as incurred, even if such maintenance and repair occurs during the same time period as dry-docking. The LNG vessels are also required to undergo an underwater survey in lieu of dry-docking (“intermediate survey”) in order to meet certain classification requirements. The intermediate survey component is recognized after the first intermediate survey, which takes place between the first and the second dry-docking and is amortized over the period until the next dry-docking which is estimated to be two The expected useful lives of all long-lived assets are as follows: ​ ​ ​ ​ Vessel ​ LNG vessel component 35 years Dry-docking component 5 years Intermediate survey component ​ the period until the next dry-docking (i.e. 1-3 years) Furniture, computer, software and other office equipment 3-5 years Leasehold improvements 12 years (or remaining term of the lease) ​ Management estimates the useful life of its vessels to be 35 years from the date of initial delivery from the shipyard. Secondhand vessels are depreciated from the date of their acquisition through their remaining estimated useful life. The useful lives of all assets and the depreciation method are reviewed annually to ensure that the method and period of depreciation are consistent with the expected pattern of economic benefits from items of property, plant and equipment. The residual value is also reviewed at each financial period-end. If expectations differ from previous estimates, the changes are accounted for prospectively in the consolidated statement of profit or loss in the period of the change and future periods. Management estimates the residual value of its vessels to be equal to the product of their lightweight tonnage (“LWT”) and an estimated scrap rate per LWT. Effective December 31, 2022, following management’s annual reassessment, the estimated scrap rate per LWT was increased. This change in estimate is expected to decrease the future annual depreciation by $2,151. The estimated residual value of the vessels may not represent the fair market value at any time partly because market prices of scrap values tend to fluctuate. The Group might revise the estimate of the residual values of the vessels in the future in response to changing market conditions. Ordinary maintenance and repairs that do not extend the useful life of the asset are expensed as incurred. When assets are sold, they are derecognized and any gain or loss resulting from their disposal is included in the consolidated statement of profit or loss. Impairment of tangible fixed assets, vessels under construction and right-of-use assets All assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Whenever the carrying amount of an asset exceeds its recoverable amount, an impairment loss is recognized in the consolidated statement of profit or loss. The recoverable amount is the higher of an asset’s fair value less cost of disposal and “value in use”. The fair value less cost of disposal is the amount obtainable from the sale of an asset in an arm’s length transaction less the costs of disposal, while “value in use” is the present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful life. Recoverable amounts are estimated for individual assets or, if it is not possible, for the cash-generating unit. Each vessel is considered to be a separate cash-generating unit. The fair values of the vessels are estimated from market-based evidence by appraisal that is normally undertaken by professionally qualified brokers. Reimbursable capital expenditures Costs eligible for capitalization that are contractually reimbursable by our charterers are recognized on a gross basis in the period incurred under “Vessels”. Concurrently, an equal amount is deferred as a liability and amortized to the consolidated statement of profit or loss as revenue over the remaining tenure of the charter party agreement. Provisions Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably. Inventories Inventories represent lubricants on board the vessel and, in the event of a vessel not being employed under a charter, the bunkers on board the vessel. Inventories are stated at the lower of cost calculated on a first in, first out basis, and net realizable value. Financial instruments Financial assets and liabilities are recognized when the Group becomes a party to the contractual provisions of the instrument. All financial instruments are initially recognized at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. ● Cash and cash equivalents Cash and cash equivalents includes cash on hand, deposits held at call with financial institutions and other short-term, highly liquid investments which are readily convertible into known amounts of cash with original maturities of three months or less at the time of purchase that are subject to an insignificant risk of change in value. ● Restricted cash Restricted cash comprises cash held that is not available for use by the Group including cash held in blocked accounts in order to comply with the covenants under the Group’s credit facilities and amounts held as guarantees as part of stand-by letters of credit. ● Short-term cash deposits Short-term cash deposits represent short-term, highly liquid time deposits placed with financial institutions which are readily convertible into known amounts of cash with original maturities of more than three months but less than 12 months at the time of purchase that are subject to an insignificant risk of change in value. ● Trade receivables Trade receivables are carried at the amount expected to be received from the third party to settle the obligation. At each reporting date, all potentially uncollectible accounts are assessed individually for purposes of determining the appropriate allowance for doubtful accounts. Trade receivables are recognized initially at their transaction price and subsequently measured at amortized cost using the effective interest method. Trade receivables are written off when there is no reasonable expectation of recovery. See Note 9 for further information about the Group’s accounting for trade receivables. The simplified approach is applied to trade and other receivables and the Group recognizes lifetime expected credit losses (“ECLs”) on trade receivables. Under the simplified approach, the loss allowance is always equal to ECLs. ● Borrowings Borrowings are initially recognized at fair value (net of transaction costs). Borrowings are subsequently measured at amortized cost, using the effective interest rate method. Any difference between the proceeds (net of transaction costs) and the settlement of the borrowings is recognized in the consolidated statement of profit or loss over the term of the borrowings. Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period. Borrowings also include arrangements such as sale and leaseback transactions with an option or obligation to repurchase the asset. The Group continues to recognize the asset and a financial liability for the amount of the consideration received from the customer. ● Derivative financial instruments The Group enters into a variety of derivative financial instruments to economically hedge its exposure to interest rate and foreign exchange rate risks, including interest rate swaps, CCSs and forward foreign exchange contracts. Derivative financial instruments are initially recognized at fair value on the date the derivative contracts are entered into and are subsequently remeasured to their fair value at each reporting date. The resulting changes in fair value are recognized in the consolidated statement of profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in the consolidated statement of profit or loss depends on the nature of the hedge relationship. Derivatives are presented as assets when their valuation is favorable to the Group and as liabilities when unfavorable to the Group. The Group’s criteria for classifying a derivative instrument in a hedging relationship include: (1) the existence of an economic relationship between the hedged item and the hedging instrument (i.e., the hedging instrument and hedged item must, based on an economic rationale, be expected to move in opposite directions as a result of a change in the hedged risk); (2) the effect of the credit risk should not dominate the value changes of either the hedged item or the hedging instrument (i.e., credit risk can arise on both the hedging instrument and the hedged item in the form of the counterparty’s credit risk or the entity’s own credit risk); and (3) the hedge ratio (i.e., the ratio between the amount of hedged item and the amount of hedging instrument) of the hedging relationship is the same as that actually used in the economic hedge. At inception of the hedge relationship, the Group documents the economic relationship between hedging instruments and hedged items, including whether changes in the cash flows of the hedging instruments are expected to offset changes in the cash flows of hedged items. The Group documents its risk management objective and strategy for undertaking its hedge transactions. Cash flow hedges that qualify for hedge accounting The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income/loss. The gain or loss relating to the ineffective portion is recognized immediately in the consolidated statement of profit or loss. Amounts previously recognized in other comprehensive income/loss and accumulated in equity are reclassified to the consolidated statement of profit or loss in the periods when the hedged item affects profit or loss, in the same line item as the recognized hedged item. Hedge accounting is discontinued when the Group terminates the hedging relationship, when the hedging instrument expires or is sold, terminated or exercised, or when it no longer qualifies for hedge accounting. Any gain or loss accumulated in equity at that time remains in equity and is recognized in the consolidated statement of profit or loss when the hedged item affects the consolidated statement of profit or loss. When a forecast transaction designated as the hedged item in a cash flow hedge is no longer expected to occur, the gain or loss accumulated in equity is recycled immediately to the consolidated statement of profit or loss. In accordance with the transition provisions, in December 2019 the Group adopted the amendments to IFRS 9 Financial Instruments Financial Instruments: Disclosures which provide certain reliefs in connection with interest rate benchmark reform ● Lease liabilities Lease liabilities are initially measured at the fair value of the leased property or, if lower, the present value of the minimum lease payments—discounted at the interest rate implicit in the lease, if practicable, or else at the Group’s incremental borrowing rate—and subsequently measured at amortized cost, using the effective interest rate method. Finance charges in respect of finance leases are recognized in the consolidated statement of profit or loss under “Financial costs”. Segment information The information provided to the Group’s chief operating decision maker, being the Chief Executive Officer, to review the Group’s operating results and allocate resources is on a consolidated basis for a single reportable segment. Furthermore, when the Group charters a vessel to a charterer, the charterer is free to trade the vessel worldwide and, as a result, the disclosure of geographic information is impracticable. Employee benefits (i) Short-term employee benefits Liabilities for wages and salaries that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related service are recognized in respect of employees’ services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current liabilities in the consolidated statement of f

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2022
Goodwill
Goodwill	3. Goodwill Goodwill resulted from the acquisition in 2005 of Ceres LNG Services Ltd., the vessel management company, which represents a cash-generating unit. On September 30, 2011, Ceres LNG Services Ltd. was renamed “GasLog LNG Services Ltd”. As of December 31, 2022, the Group assessed the recoverable amount of goodwill and concluded that goodwill associated with the Group’s vessel management company was not impaired. The recoverable amount of the vessel management operations is determined based on discounted future cash flows based on the financial budget approved by management for the year-ending December 31, 2023 and management forecasts until 2026. The key assumptions used in the value-in-use calculations (2023 and beyond) are as follows: (i) Average inflation of 1.0 % per annum based on historical data and performance; (ii) A pre-tax discount rate of 8.3 % per annum based on cost of equity; (iii) Annual growth rate of 1.0 %; and (iv) 1 Euro (“EUR”) = USD 1.03 based on the 2023 budget. Growth is based on the number of vessels expected to be under management based on the shipbuilding contracts in place at the end of the year and the long-term strategy of the Group. Management believes that any reasonably possible further change in the key assumptions on which recoverable amount is based would not cause the carrying amount of the cash-generating unit to exceed its recoverable amount.

Equity Transactions

Equity Transactions	12 Months Ended
	Dec. 31, 2022
Equity Transactions
Equity Transactions	4. Equity Transactions GasLog Partners’ offerings On February 5, 2020, the board of directors of GasLog Partners authorized a renewal of the unit repurchase programme taking the total authority outstanding under the programme to $25,000, to be utilized from February 10, 2020 to December 31, 2021. In the year ended December 31, 2020 On April 3, 2020, GasLog Partners issued 46,843 common units in connection with the vesting of 25,551 Restricted Common Units (“RCUs”) and 21,292 Performance Common Units (“PCUs”) under its 2015 Long-Term Incentive Plan (the “GasLog Partners’ Plan”). On June 30, 2020, GasLog Partners issued an additional 21,589 common units in connection with the vesting of 11,776 RCUs and 9,813 PCUs under the GasLog Partners’ Plan. On July 1, 2020, GasLog Partners issued 415,000 common units in connection with GasLog’s option to convert the first tranche of its Class B units issued upon the elimination of incentive distribution rights (“IDRs”) in June 2019. Finally, on September 25, 2020, GasLog Partners issued 365,700 common units in connection with the vesting of 182,850 RCUs and 182,850 PCUs under the GasLog Partners’ Plan. On March 31, 2021, GasLog Partners entered into a Fourth Amended and Restated Equity Distribution Agreement to renew the Partnership’s “at-the-market” common equity offering programme (“ATM Programme”). Under the ATM Programme, in the year ended December 31, 2021, GasLog Partners issued and received payment for 3,195,401 common units at a weighted average price of $3.19 per common unit for total net proceeds, after deducting fees and other expenses, of $9,633. As of December 31, 2022, the unutilized portion of the ATM Programme was $116,351. On April 6, 2021, GasLog Partners issued 8,976 common units in connection with the vesting of 5,984 RCUs and 2,992 PCUs under the GasLog Partners’ Plan. On July 1, 2021, GasLog Partners issued 415,000 common units in connection with GasLog’s option to convert the second tranche of its Class B units issued upon the elimination of IDRs in June 2019. On April 1, 2022, GasLog Partners issued 33,700 common units in connection with the vesting of 19,638 RCUs and 14,062 PCUs under the GasLog Partners’ Plan. On June 30, 2022, GasLog Partners issued 101,964 common units in connection with the vesting of 50,982 RCUs and 50,982 PCUs under the GasLog Partners’ Plan. On July 1, 2022, GasLog Partners issued 415,000 common units in connection with GasLog’s option to convert the third tranche of its Class B units issued upon the elimination of IDRs in June 2019. After the conversion of the first three tranches of 415,000 Class B units to common units on July 1, 2020, July 1, 2021 and July 1, 2022, the remaining 1,245,000 Class B units will become eligible for conversion on a one-for-one basis into common units at GasLog’s option on July 1, 2023, July 1, 2024 and July 1, 2025 for the Class B-4 units, Class B-5 units and the Class B-6 units, respectively. Under the Partnership’s preference unit repurchase programme established in 2021, renewed in 2022 and covering the period from March 11, 2021 to March 31, 2023, the preference units repurchased and cancelled as well as the amounts paid including commissions for the years ended December 31, 2021 and 2022 are presented in the following table: ​ ​ ​ ​ ​ ​ ​ ​ ​ Amount paid including Series Number of units commissions Partnership’s Series B Preference Units (1) ​ 464,429 ​ ​ 11,580 Partnership’s Series C Preference Units (2) 269,549 ​ 6,808 Total for the year ended December 31, 2021 733,978 ​ $ 18,388 Partnership’s Series A Preference Units (3) 665,016 ​ 16,420 Partnership’s Series B Preference Units 639,189 ​ 16,080 Partnership’s Series C Preference Units 669,406 ​ 16,744 Total for the year ended December 31, 2022 1,973,611 ​ $ 49,244 (1) The “Partnership’s Series B Preference Units” refer to the 8.200 % Series B Cumulative Redeemable Perpetual Fixed to Floating Rate Preference Units. (2) The “Partnership’s Series C Preference Units” refer to the 8.500% Series C Cumulative Redeemable Perpetual Fixed to Floating Rate Preference Units. (3) The “Partnership’s Series A Preference Units” refer to the 8.625% Series A Cumulative Redeemable Perpetual Fixed to Floating Rate Preference Units. Dividends declared attributable to non-controlling interests included in the consolidated statement of changes in equity represent cash distributions to holders of common and preference units. In the year ended December 31, 2022, the board of directors of the Partnership approved and declared cash distributions of $1,441 and of $27,001 for the common units and preference units, respectively, held by non-controlling interests. Following the IDRs’ elimination, 98% of the available cash (after deducting the earnings attributable to preference unitholders) is distributed to the common unitholders and 2% is distributed to the general partner. ​ ​ ​ ​ ​ ​ ​ ​ Allocation of GasLog Partners’ profit/(loss) 2020 2021 2022 Partnership’s profit/(loss) attributable to: ​ Common unitholders 25,970 ​ (23,486) 90,630 General partner 561 ​ (482) 1,898 Preference unitholders ​ 30,328 ​ 29,694 ​ 26,458 Total 56,859 ​ 5,726 118,986 Partnership’s profit/(loss) allocated to GasLog 8,622 ​ (7,127) 29,189 Partnership’s profit allocated to non-controlling interests 48,237 ​ 12,853 89,797 Total 56,859 ​ 5,726 118,986 ​

Investment in Associates

Investment in Associates	12 Months Ended
	Dec. 31, 2022
Investment in Associates
Investment in Associates	​ 5. Investment in Associates The Group participates in the following associates: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ % of ​ ​ ​ ​ ​ ​ ​ ​ ​ ownership ​ ​ ​ ​ ​ ​ ​ Country of ​ interest ​ Nature of ​ Measurement ​ ​ Name incorporation 2021 2022 relationship method Principal activity Egypt LNG Shipping Ltd. (1) Bermuda 25 % 25 % Associate Equity method Vessel-owning company Gastrade (2) ​ Greece ​ 20 % 20 % Associate ​ Equity method ​ Service company (1) Egypt LNG Shipping Ltd. owns and operates a 145,000 cbm LNG vessel built in 2007. (2) Gastrade is a private limited company licensed to develop an independent natural gas system offshore Alexandroupolis in Northern Greece utilizing an FSRU along with other fixed infrastructure. ​ The changes in investment in associates are reported in the following table: ​ ​ ​ ​ ​ ​ ​ ​ Associates ​ 2021 2022 As of January 1, 21,759 23,508 Additions 230 753 Share of profit of associates 1,969 4,562 Dividend declared (450) — As of December 31, 23,508 28,823 ​ The additions of $753 relate to the investment in Gastrade (December 31, 2021: $230). On February 9, 2017, the Group acquired a 20% shareholding in Gastrade, a private limited company licensed to develop an independent natural gas system offshore Alexandroupolis in Northern Greece utilizing an FSRU along with other fixed infrastructure. The Group, as well as being a shareholder, will provide operations and maintenance (“ O&M”) services for the FSRU through an O&M agreement which was signed on February 23, 2018. ​ ​

Tangible Fixed Assets and Vesse

Tangible Fixed Assets and Vessels Under Construction	12 Months Ended
	Dec. 31, 2022
Tangible Fixed Assets and Vessels Under Construction
Tangible Fixed Assets and Vessels Under Construction	6. Tangible Fixed Assets and Vessels Under Construction The movements in tangible fixed assets and vessels under construction are reported in the following table: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Office ​ ​ ​ ​ ​ ​ ​ ​ property ​ ​ ​ ​ ​ ​ ​ ​ and other ​ ​ ​ ​ ​ ​ ​ ​ tangible ​ Total tangible ​ Vessels under ​ Vessels assets fixed assets construction Cost ​ ​ As of January 1, 2021 6,078,041 33,380 ​ 6,111,421 ​ 132,839 Additions ​ 16,337 ​ 3,839 ​ 20,176 ​ 483,029 Disposals ​ (396,271) ​ — ​ (396,271) ​ — Transfer from vessels under construction ​ 581,952 ​ — ​ 581,952 ​ (581,952) Fully amortized fixed assets ​ (14,512) ​ — ​ (14,512) ​ — As of December 31, 2021 ​ 6,265,547 37,219 ​ 6,302,766 ​ 33,916 Additions ​ 7,924 ​ 4,374 ​ 12,298 ​ 187,160 Disposals ​ (530,752) ​ — ​ (530,752) ​ — Fully amortized fixed assets ​ (2,903) (371) ​ (3,274) ​ — As of December 31, 2022 ​ 5,739,816 41,222 ​ 5,781,038 ​ 221,076 Accumulated depreciation and impairment loss ​ ​ ​ ​ ​ ​ ​ As of January 1, 2021 1,076,867 6,045 ​ 1,082,912 ​ — Depreciation ​ 185,035 ​ 628 ​ 185,663 ​ — Disposals ​ (96,818) ​ — ​ (96,818) ​ — Impairment loss ​ 142,692 ​ — ​ 142,692 ​ 10,977 Fully amortized fixed assets ​ (14,512) ​ — ​ (14,512) ​ — As of December 31, 2021 1,293,264 6,673 ​ 1,299,937 ​ 10,977 Depreciation ​ 167,481 ​ 679 ​ 168,160 ​ — Disposals ​ (266,735) ​ — ​ (266,735) ​ — Impairment loss ​ 68,287 ​ — ​ 68,287 ​ — Fully amortized fixed assets ​ (2,903) ​ (371) ​ (3,274) ​ — As of December 31, 2022 ​ 1,259,394 ​ 6,981 ​ 1,266,375 ​ 10,977 Net book value ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2021 4,972,283 30,546 ​ 5,002,829 ​ 22,939 As of December 31, 2022 ​ 4,480,422 34,241 ​ 4,514,663 ​ 210,099 ​ Vessels with an aggregate carrying amount of $4,480,422 as of December 31, 2022 (December 31, 2021: $4,972,283) have been pledged as collateral under the terms of the Group’s credit facilities (Note 13). On October 26, 2021, GAS-three Ltd. and GAS-ten Ltd. completed the sale and leaseback of the GasLog Shanghai GasLog Salem On February 2, 2022, GasLog entered into an agreement for the sale of the GasLog Chelsea GasLog Chelsea GasLog Chelsea Revenue from Contracts with Customers On March 28, 2022, GAS-six Ltd. completed the sale and leaseback of the TFDE vessel GasLog Skagen In June 2022, GAS-twenty Ltd., the vessel-owning entity of the Steam vessel Methane Shirley Elisabeth Methane Heather Sally Non-current Assets Held for Sale and Discontinued Operations Methane Shirley Elisabeth Methane Heather Sally Methane Shirley Elisabeth Methane Heather Sally As of December 31, 2022, a number of negative indicators such as the continuous decline of the charter-free market values of the Group’s Steam vessels, as estimated by ship brokers, driven by reduced market expectations of the long-term rates at which the Group could expect to secure term employment for the remaining economic lives of the Steam vessels, combined with potential costs of compliance with environmental regulations applicable from 2023 onwards, continued to influence management’s strategic decisions and prompted the Group to conclude that events and circumstances triggered the existence of potential impairment of Steam vessels, in accordance with the Group’s accounting policy (Note 2), with no impairment indicators identified with respect to the remaining owned and bareboat fleet as of December 31, 2022. ​ The recoverable amounts (values in use) for two of the three Steam vessels owned by the Partnership and the one Steam vessel owned by GasLog (in the table below) were lower than the respective carrying amounts of these vessels and, consequently, an aggregate impairment loss of $11,376 was recognized in the consolidated statement of profit or loss in the year ended December 31, 2022. ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2022 Vessel Impairment loss Recoverable amount Methane Jane Elizabeth (1,412) 65,408 GasLog Athens ​ (6,932) ​ 64,115 Methane Alison Victoria (3,032) 64,992 Total (11,376) ​ 194,515 ​ As of December 31, 2022, the most sensitive and/or subjective assumptions that have the potential to affect the outcome of the impairment assessment for the Steam vessels are the projected charter hire rate used to forecast future cash flows for non-contracted revenue days (the “re-chartering rate”) and the discount rate used. The average long-term re-chartering rate over the remaining useful life of the vessels used in our impairment exercise for the Steam vessels was $35 per day ($35 per day as of December 31, 2021). Increasing/decreasing the average re-chartering rate used by $5 per day would (decrease)/increase the impairment loss by $(22,034)/$14,027. The discount rate used for the Steam vessels was 8.4% (7.5% as of December 31, 2021). Increasing/decreasing the discount rate by 0.5% would increase/(decrease) the impairment loss by $3,076/($3,078), respectively. On October 11, 2016, GasLog LNG Services Ltd. entered into an arrangement whereby it would have access to all long lead items (“LLIs”) necessary for the conversion of a GasLog LNG carrier vessel into FSRUs whereby such conversion work would be undertaken by Keppel. GasLog was only obligated to pay for such LLIs if utilized for a GasLog vessel conversion or, if the LLIs had not been utilized in a GasLog vessel conversion within three years from November 2016, the items might be put to GasLog at 85% of the original cost, or GasLog might call for the purchase of such LLIs at 115% of the original cost. On February 7, 2020, GasLog paid $17,625 for the acquisition of such LLIs, following the expiration of the arrangement. Related to the acquisition of six vessels from a subsidiary of Methane Services Limited (“MSL”) in 2014 and another two vessels in 2015, the Group was committed to purchase depot spares from MSL with an aggregate initial value of $8,000 which were all purchased and paid by June 2020. In June 2020, GasLog LNG Services Ltd. agreed to sell a low-pressure turbine which was included in Office property and other tangible assets to Egypt LNG Shipping Ltd. to be installed on the Methane Nile Eagle In August 2018, GAS-thirty three Ltd. entered into a shipbuilding contract with Samsung Heavy Industries Co., Ltd. (“Samsung”) for the construction of GasLog Galveston In December 2018, GAS-thirty four Ltd. entered into a shipbuilding contract with Samsung for the construction of one LNG carrier (180,000 cbm). The vessel (the GasLog Wellington In December 2018, GAS-thirty five Ltd. entered into a shipbuilding contract with Samsung for the construction of one LNG carrier (180,000 cbm). The vessel (the GasLog Winchester Vessels under construction As of December 31, 2022, GasLog has the following newbuildings on order at Daewoo Shipbuilding and Marine Engineering Co., Ltd. (“DSME”): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Date of ​ Estimated ​ Cargo Capacity LNG Carrier agreement delivery (cbm) Hull No. 2532 November 2021 Q3 2024 174,000 Hull No. 2533 November 2021 Q3 2024 174,000 Hull No. 2534 November 2021 Q3 2025 174,000 Hull No. 2535 November 2021 Q4 2025 174,000 ​ Vessels under construction represent scheduled advance payments to the shipyards as well as certain capitalized expenditures. As of December 31, 2022, the Group has paid to the shipyard $179,314 for the vessels that are under construction and expects to pay the remaining installments as they come due upon each vessel’s keel laying, launching and delivery or achievement of other agreed milestones (Note 23(a)). The vessels under construction costs as of December 31, 2021 and 2022 are comprised of: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Progress shipyard installments — 179,314 Onsite supervision costs — 1,485 Critical spare parts, equipment and other vessel delivery expenses 22,939 29,300 Total 22,939 210,099 ​

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases
Leases	7. Leases On adoption of IFRS 16, the Group recognised lease liabilities in relation to leases of various properties, vessel communication equipment and certain printers which had previously been classified as operating leases under IAS 17 Leases On February 24, 2016, GasLog’s subsidiary, GAS-twenty six Ltd., completed the sale and leaseback of the Methane Julia Louise ten Leases On October 26, 2021, GasLog Partners’ subsidiary, GAS-three Ltd., and GasLog’s subsidiary, GAS-ten Ltd. completed the sale and leaseback of the GasLog Shanghai GasLog Salem Leases On March 28, 2022, GasLog’s subsidiary, GAS-six Ltd. completed the sale and leaseback of the GasLog Skagen Leases On October 31, 2022, GasLog Partners’ subsidiary, GAS-twenty one Ltd. completed the sale and leaseback of the Methane Heather Sally Leases The movements in right-of-use assets are reported in the following table: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Vessels’ ​ ​ ​ ​ ​ ​ Right-of-Use Assets Vessels Equipment Properties Other Total As of January 1, 2021 197,668 ​ 1,437 4,258 74 203,437 Additions, net 173,542 1,426 1,961 (41) 176,888 Depreciation (14,655) (1,223) (1,396) (16) (17,290) As of December 31, 2021 ​ 356,555 ​ 1,640 ​ 4,823 ​ 17 ​ 363,035 Additions/(write-offs), net ​ 114,271 ​ 896 ​ (1,238) ​ — ​ 113,929 Depreciation ​ (57,675) ​ (1,674) ​ (1,127) ​ (3) ​ (60,479) As of December 31, 2022 413,151 862 2,458 14 416,485 ​ An analysis of the lease liabilities is as follows: ​ ​ ​ ​ ​ ​ ​ ​ Lease Liabilities ​ 2021 2022 As of January 1, ​ 196,170 ​ 302,850 Additions, net 121,520 ​ 75,788 Interest expense on leases (Note 19) ​ 10,269 ​ 13,639 Payments (25,109) ​ (55,901) As of December 31, 302,850 ​ 336,376 Lease liabilities, current portion 30,905 ​ 48,548 Lease liabilities, non-current portion 271,945 ​ 287,828 Total 302,850 ​ 336,376 ​ An amount of $337 has been recognized in the consolidated statement of profit or loss for the year ended December 31, 2022 ($344 for the year ended December 31, 2021), which represents the lease expense incurred for low value leases not included in the measurement of the right-of-use assets and the lease liability. An amount of $6 has been recognized in the consolidated statement of profit or loss for the year ended December 31, 2022 ($23 for the year ended December 31, 2021), which represents the lease expense incurred for short-term leases not included in the measurement of the right-of-use assets and lease liability. An amount of $108,773 has been recognized in the consolidated statement of profit or loss for the year ended December 31, 2022 ($42,034 for the year ended December 31, 2021), which represents the revenue from subleasing right-of-use assets.

Cash and Cash Equivalents

Cash and Cash Equivalents	12 Months Ended
	Dec. 31, 2022
Cash and Cash Equivalents
Cash and Cash Equivalents	8. Cash and Cash Equivalents Cash and cash equivalents consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Current accounts 175,741 146,611 Time deposits (with original maturities of three months or less) 104,274 220,986 Ship management client accounts 119 14 Restricted cash ​ 2,112 ​ 675 Total 282,246 368,286 ​ Restricted cash as of December 31, 2021 and 2022 represents cash provided for bank guarantees (Note 23). Ship management client accounts represent amounts provided by the clients of GasLog LNG Services Ltd. in order to enable the Group to cover obligations of vessels under management. A compensating balance is held as a current liability. ​ As of December 31, 2022, an amount of $36,000 of time deposits with an original duration greater than three months was classified under short-term cash deposits.

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Dec. 31, 2022
Trade and Other Receivables
Trade and Other Receivables	9. Trade and Other Receivables Trade and other receivables consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Trade receivables 574 3,207 VAT receivable 922 832 Accrued income 10,426 8,647 Insurance claims 7,839 1,444 Other receivables 8,834 8,767 Total 28,595 22,897 ​ Trade and other receivables are amounts due from third parties for services performed in the ordinary course of business. They are generally due for settlement immediately and therefore are all classified as current. Trade and other receivables are recognized initially at the amount of consideration that is unconditional unless they contain certain significant financing components, at which point they are recognized at fair value. The Group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest rate method. Accrued income represents net revenues receivable from charterers, which have not yet been invoiced; all other amounts not yet invoiced are included under Other receivables. As of December 31, 2021 and 2022 no allowance for expected credit losses was recorded.

Other Non-Current Assets

Other Non-Current Assets	12 Months Ended
	Dec. 31, 2022
Other Non-Current Assets
Other Non-Current Assets	10. Other Non-Current Assets Other non-current assets consist of the following: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Various guarantees 603 219 Other long-term assets 4,263 1,873 Total 4,866 2,092 ​

Share Capital and Preference Sh

Share Capital and Preference Shares	12 Months Ended
	Dec. 31, 2022
Share Capital and Preference Shares
Share Capital and Preference Shares	11. Share Capital and Preference Shares GasLog’s authorized share capital consists of 500,000,000 shares with a par value $0.01 per share. On February 13, 2020 and February 14, 2020, GasLog repurchased 323,919 common shares at a weighted average price of $6.1443 per share for a total amount of $2,000 under its share repurchase programme. On June 29, 2020, GasLog issued 14,400,000 common shares at a price of $2.50 per share for total gross proceeds of $36,000 through a private placement of unregistered common shares. As of December 31, 2022, the share capital consisted of 95,389,062 issued Shares issued Shares outstanding outstanding ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of Shares ​ Amounts ​ ​ Number of Number of ​ ​ ​ ​ ​ ​ Number of ​ treasury ​ preference ​ Share ​ Preference ​ Contributed ​ Treasury ​ ​ common shares ​ shares ​ shares ​ capital ​ shares ​ surplus ​ shares Outstanding as of January 1, 2020 80,871,670 ​ 121,456 ​ 4,600,000 ​ 810 ​ 46 ​ 760,671 ​ (2,159) Purchase of treasury shares ​ (323,919) ​ 323,919 ​ — ​ — ​ — ​ — ​ (2,000) Proceeds from private placement, net of offering costs ​ 14,400,000 ​ — ​ — ​ 144 ​ — ​ 34,849 ​ — Treasury shares distributed for awards vested or exercised in the year ​ 228,692 ​ (228,692) ​ — ​ — ​ — ​ — ​ 2,819 Dividends declared deducted from contributed surplus due to accumulated deficit — — — — — (35,698) — Outstanding as of December 31, 2020 ​ 95,176,443 ​ 216,683 ​ 4,600,000 ​ 954 ​ 46 ​ 759,822 ​ (1,340) Treasury shares distributed for awards vested or exercised in the year ​ 212,619 ​ (212,619) ​ — ​ — ​ — ​ — ​ 1,314 Treasury shares cancelled ​ — ​ (4,064) ​ — ​ — ​ — ​ — ​ 26 Dividends declared deducted from contributed surplus due to accumulated deficit ​ — ​ — ​ — ​ — ​ — ​ (67,286) ​ — Outstanding as of December 31, 2021 95,389,062 — 4,600,000 954 46 692,536 — Dividends declared deducted from contributed surplus due to accumulated deficit ​ — ​ — ​ — ​ — ​ — ​ (33,648) ​ — Outstanding as of December 31, 2022 ​ 95,389,062 ​ — ​ 4,600,000 ​ 954 ​ 46 ​ 658,888 ​ — ​ The treasury shares acquired by GasLog in 2014, 2018, 2019 and 2020 in relation to the settlement of share-based compensation awards (Note 22) were cancelled in 2021.

Reserves

Reserves	12 Months Ended
	Dec. 31, 2022
Reserves
Reserves	12. Reserves The movements in reserves are reported in the following table: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Share-based ​ ​ ​ ​ ​ ​ Employee ​ compensation ​ Total ​ Hedging benefits reserve reserves Balance as of January 1, 2020 ​ (3,072) ​ (156) ​ 20,027 ​ 16,799 Effective portion of changes in fair value of cash flow hedges ​ (750) ​ — ​ — ​ (750) Share-based compensation, net of accrued dividend ​ — ​ — ​ 5,385 ​ 5,385 Settlement of share-based compensation ​ — ​ — ​ (2,824) ​ (2,824) Actuarial gain ​ — ​ 57 ​ — ​ 57 Balance as of December 31, 2020 (3,822) (99) 22,588 18,667 Effective portion of changes in fair value of cash flow hedges ​ (161) ​ — ​ — ​ (161) Share-based compensation, net of accrued dividend ​ — ​ — ​ 3,351 ​ 3,351 Settlement of share-based compensation ​ — ​ — ​ (6,535) ​ (6,535) Balance as of December 31, 2021 ​ (3,983) ​ (99) ​ 19,404 ​ 15,322 Effective portion of changes in fair value of cash flow hedges ​ 384 ​ — ​ — ​ 384 Share-based compensation, net of accrued dividend ​ — ​ — ​ 758 ​ 758 Balance as of December 31, 2022 ​ (3,599) ​ (99) ​ 20,162 ​ 16,464 ​ Dividend distributions GasLog’s dividend distributions for the years ended December 31, 2020, 2021 and 2022 are presented in the following table: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Declaration date Type of shares Dividend per share Payment date Amount paid February 5, 2020 Common ​ $ 0.15 March 12, 2020 12,082 March 12, 2020 ​ Preference ​ $ 0.546875 ​ April 1, 2020 ​ 2,516 May 6, 2020 Common ​ $ 0.05 May 28, 2020 4,035 May 14, 2020 Preference ​ $ 0.546875 July 1, 2020 2,516 August 4, 2020 Common ​ $ 0.05 August 27, 2020 4,758 September 16, 2020 Preference ​ $ 0.546875 October 1, 2020 2,516 November 9, 2020 Common ​ $ 0.05 November 30, 2020 4,759 December 9, 2020 ​ Preference ​ $ 0.546875 ​ January 4, 2021 ​ 2,516 Total ​ ​ ​ 35,698 February 21, 2021 Common ​ $ 0.05 March 11, 2021 4,759 March 11, 2021 Preference ​ $ 0.546875 March 31, 2021 2,516 May 5, 2021 Common ​ $ 0.05 May 26, 2021 4,769 May 13, 2021 Preference ​ $ 0.546875 June 30, 2021 2,516 August 4, 2021 Common ​ $ 0.15 August 11, 2021 14,308 September 16, 2021 Preference ​ $ 0.546875 October 1, 2021 2,516 September 30, 2021 Common ​ $ 0.10 October 1, 2021 9,539 November 15, 2021 Preference ​ $ 0.546875 December 31, 2021 2,516 November 15, 2021 ​ Common ​ $ 0.15 ​ November 18, 2021 ​ 14,308 November 15, 2021 ​ Common ​ $ 0.10 ​ February 28, 2022 ​ 9,539 Total ​ ​ ​ ​ ​ ​ ​ ​ 67,286 February 23, 2022 ​ Common ​ $ 0.15 ​ March 1, 2022 ​ 14,308 March 9, 2022 ​ Preference ​ $ 0.546875 ​ April 1, 2022 ​ 2,516 May 10, 2022 ​ Common ​ $ 0.15 ​ May 12, 2022 ​ 14,308 May 10, 2022 ​ Preference ​ $ 0.546875 ​ July 1, 2022 ​ 2,516 August 3, 2022 ​ Common ​ $ 0.15 ​ August 5, 2022 ​ 14,308 August 3, 2022 ​ Preference ​ $ 0.546875 ​ October 4, 2022 ​ 2,516 November 9, 2022 ​ Common ​ $ 0.15 ​ November 10, 2022 ​ 14,308 November 29, 2022 ​ Preference ​ $ 0.546875 ​ December 30, 2022 ​ 2,516 Total ​ ​ 67,296 ​

Borrowings

Borrowings	12 Months Ended
	Dec. 31, 2022
Borrowings
Borrowings	13. Borrowings An analysis of the borrowings is as follows: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Amounts due within one year 565,503 305,975 Less: unamortized premium ​ 144 ​ — Less: unamortized deferred loan/bond issuance costs (12,486) (10,998) Borrowings, current portion 553,161 294,977 Amounts due after one year 3,152,426 3,047,916 Less: unamortized discount ​ — ​ (2,100) Less: unamortized deferred loan/bond issuance costs (47,367) (41,049) Borrowings, non-current portion 3,105,059 3,004,767 Total 3,658,220 3,299,744 ​ Loans Terminated facilities: (a) ABN AMRO Bank N.V. (“ABN”), DNB (UK) Ltd., DVB Bank America N.V., Commonwealth Bank of Australia, ING Bank N.V. (“ING”), London Branch, Credit Agricole Corporate and Investment Bank and National Australia Bank Limited loan (Five Vessel Refinancing, as defined below) On February 18, 2016, GAS-eighteen Ltd., GAS-nineteen Ltd., GAS-twenty Ltd., GAS-twenty one Ltd. and GAS-twenty seven Ltd. entered into a credit agreement to refinance the debt maturities that were scheduled to become due in 2016 and 2017 (the “Five Vessel Refinancing”). The Five Vessel Refinancing comprised a five-year senior tranche facility of up to $396,500 and a two-year bullet junior tranche facility of up to $180,000. The vessels covered by the Five Vessel Refinancing were the GasLog Partners-owned Methane Alison Victoria Methane Shirley Elisabeth Methane Heather Sally Methane Becki Anne Methane Lydon Volney. On July 21, 2020, pursuant to the multiple credit agreements entered into by the Group to refinance its existing indebtedness which was scheduled to become due in 2021 (refer to (e), (f) and (g) in the Existing Facilities section), the outstanding balances of GAS-eighteen Ltd., GAS-nineteen Ltd., GAS-twenty Ltd., GAS-twenty one Ltd. and GAS-twenty seven Ltd., totaling $265,911, were fully repaid. The existing loan facilities of the specified vessels under the Five Vessel Refinancing were terminated and the respective unamortized loan fees of $1,183 written-off to the consolidated statement of profit or loss. A few days earlier, $7,933 were repaid in accordance with the repayment terms under the Five Vessel Refinancing Facility since the closing of the refinancing was delayed by approximately two weeks due to COVID-19. (b) Citigroup Global Market Limited, Credit Suisse AG, Nordea Bank AB, London Branch, Skandinaviska Enskilda Banken AB (publ) (“SEB”), HSBC Bank plc (“HSBC”), ING Bank N.V., London Branch, Danmarks Skibskredit A/S, Korea Development Bank and DVB Bank America N.V. loan (Legacy Facility Refinancing, as defined below) On July 19, 2016, GAS-one Ltd., GAS-two Ltd., GAS-six Ltd., GAS-seven Ltd., GAS-eight Ltd., GAS-nine Ltd., GAS-ten Ltd. and GAS-fifteen Ltd. entered into a credit agreement with a number of international banks (the “Legacy Facility Refinancing”) to refinance the existing indebtedness on eight of GasLog’s on-the-water vessels of up to $1,050,000, extending the maturities of six existing credit facilities to 2021. The vessels covered by the Legacy Facility Refinancing are the GasLog-owned GasLog Savannah GasLog Singapore GasLog Skagen GasLog Saratoga GasLog Salem GasLog Chelsea GasLog Seattle Solaris The balance outstanding as of December 31, 2019 was $775,000. On February 13, 2020, March 13, 2020 and March 18, 2020, $23,346, $50,714 and $25,940 were drawn under the revolving credit facility. On July 21, 2020, pursuant to the multiple credit agreements entered into by the Group to refinance its existing indebtedness which was scheduled to become due in 2021(refer to (e), (g) and (h) in the Existing Facilities section), the outstanding balances of GAS-one Ltd., GAS-two Ltd., GAS-six Ltd., GAS-seven Ltd., GAS-eight Ltd., GAS-nine Ltd. and GAS-ten Ltd., totaling $724,514 were fully repaid. In addition, on August 3, 2020, the outstanding balance of GAS-fifteen Ltd. of $92,153 was fully repaid. The existing loan facilities of the specified vessels under the Legacy Facility Refinancing were terminated and the respective unamortized loan fees of $3,591 were written-off to the consolidated statement of profit or loss. A few days earlier, $25,875 were repaid in accordance with the repayment terms under the Legacy Facility Refinancing since the closing of the refinancing was delayed by approximately two weeks due to COVID-19. Existing facilities: (a) Citibank, N.A., London Branch, Nordea Bank AB, London Branch, The Export-Import Bank of Korea, Bank of America, National Association, BNP Paribas, Crédit Agricole Corporate and Investment Bank, Credit Suisse AG, HSBC Bank plc, ING Bank N.V., London Branch, KEB HANA Bank, London Branch, KfW IPEX-Bank GmbH, National Australia Bank Limited, Oversea-Chinese Banking Corporation Limited, Société Générale and The Korea Development Bank loan (October 2015 Facility, as defined below) On October 16, 2015, GAS-eleven Ltd., GAS-twelve Ltd., GAS-thirteen Ltd., GAS-fourteen Ltd., GAS-twenty two Ltd., GAS-twenty three Ltd., GAS-twenty four Ltd. and GAS-twenty five Ltd. entered into a debt financing agreement with 14 international banks (“October 2015 Facility”) for $1,311,356 to partially finance the delivery of the eight newbuildings delivered in 2016, 2018 and 2019. The financing was backed by the Export Import Bank of Korea (“KEXIM”) and the Korea Trade Insurance Corporation (“K-Sure”), who were either directly lending or providing cover for over 60% of the facility. The loan agreement provided for three tranches of $412,458, $201,094 and $206,115 repayable in 24 consecutive semi-annual equal installments commencing six months after the actual delivery of the relevant vessel according to a 12-year profile and a fourth tranche of $491,690 repayable in 20 consecutive semi-annual equal installments commencing six months after the actual delivery of the relevant vessel according to a 20-year profile, with a balloon payment together with the final installment. Amounts drawn bear interest at USD London Interbank Offered Rate (“LIBOR”) plus a margin. On October 21, 2020, the outstanding indebtedness of GAS-twenty five Ltd., in the amount of $136,776 was prepaid pursuant to the sale and leaseback agreement entered into with a wholly owned subsidiary of CMB Financial Leasing Co. Ltd., Sea 190 Leasing Co. Limited (“Sea 190 Leasing”) (refer below). The relevant tranches of the loan agreement were terminated and the respective unamortized loan fees of $3,571 written-off to the consolidated statement of profit or loss. On January 22, 2021, the outstanding indebtedness of GAS-twenty four Ltd., in the amount of $130,889 was prepaid pursuant to the sale and leaseback agreement entered into with a wholly owned subsidiary of ICBC Financial Leasing Co., Ltd., Hai Kuo Shipping 2051G Limited (“Hai Kuo Shipping”) (refer below). The relevant tranches of the loan agreement were terminated and the respective unamortized loan fees of $3,528 written-off to the consolidated statement of profit or loss. The aggregate balance outstanding under the loan facility as of December 31, 2022 is $598,313 (December 31, 2021: $667,656). (b) Credit Suisse AG, Nordea Bank Abp, filial I Norge and Iyo Bank Ltd., Singapore Branch (2019 GasLog Partners Facility, as defined below) On February 20, 2019, GAS-three Ltd., GAS-four Ltd., GAS-five Ltd., GAS-sixteen Ltd., GAS-seventeen Ltd., GasLog Partners and GasLog Partners Holdings LLC entered into a loan agreement with Credit Suisse AG, Nordea Bank Abp, filial I Norge and Iyo Bank Ltd., Singapore Branch, each an original lender and Nordea acting as security agent and trustee for and on behalf of the other finance parties mentioned above, for a credit facility of up to $450,000 (the “2019 GasLog Partners Facility”). Subsequently, on the same date, the Development Bank of Japan, Inc. entered the facility as lender via transfer certificate. The vessels covered by the 2019 GasLog Partners Facility are the GasLog Shanghai GasLog Santiago GasLog Sydney Methane Rita Andrea Methane Jane Elizabeth The agreement provided for an amortizing revolving credit facility which can be repaid and redrawn at any time, subject to the outstanding amount immediately after any drawdown not exceeding (i) 75% of the aggregate of the market values of all vessels under the agreement, or (ii) the total facility amount. The total facility amount reduces in 20 equal quarterly amounts of $7,357, with a final balloon amount of up to $302,860, together with the last quarterly reduction in February 2024. The credit facility bears interest at LIBOR plus a margin. On October 26, 2021, the outstanding indebtedness of GAS-three Ltd., in the amount of $97,050 was prepaid pursuant to the sale and leaseback agreement entered into with a wholly-owned subsidiary of CDBL (refer to Note 7). The relevant advance of the loan agreement was cancelled and the respective unamortized loan fees of $604 written-off to the consolidated statement of profit or loss. The aggregate balance outstanding as of December 31, 2022 is $250,320 (December 31, 2021: $273,568), with no amount available to be redrawn as of December 31, 2022 (December 31, 2021: nil). (c) ABN AMRO BANK N.V. and Oversea-Chinese Banking Corporation Limited (“OCBC”) ( GasLog Warsaw Facility, as defined below) On June 25, 2019, GasLog Hellas-1 Special Maritime Enterprise entered into a loan agreement with ABN AMRO BANK N.V. and OCBC, for the financing of the GasLog Warsaw GasLog Warsaw (d) Citibank, N.A., London Branch, DNB (UK) Ltd., Skandinaviska Enskilda Banken AB (publ), The Export-Import Bank of Korea, Bank of America, National Association, BNP Paribas, Seoul Branch, Commonwealth Bank of Australia, KfW IPEX-Bank GmbH, National Australia Bank Limited, Oversea-Chinese Banking Corporation Limited, Société Générale, Standard Chartered Bank (“SCB”), The Korea Development Bank and KB Kookmin Bank (7xNB Facility, as defined below) On December 12, 2019, GAS-twenty eight Ltd., GAS-thirty Ltd., GAS-thirty one Ltd., GAS-thirty two Ltd., GAS-thirty three Ltd., GAS-thirty four Ltd. and GAS-thirty five Ltd. entered into a loan agreement (the “7xNB Facility”) with 13 international banks, with Citibank N.A. London Branch and DNB Bank ASA (“DNB”), London Branch acting as agents on behalf of the other finance parties. The financing is backed by KEXIM and K-Sure, who are either directly lending or providing cover for over 60% of the facility. The agreement of up to $1,052,791 partially financed the delivery of seven newbuildings delivered in 2020 and 2021. The loan agreement provided for four tranches of $176,547, $174,787, $356,671 and $344,786. The facility is also sub-divided into seven loans, one loan per newbuilding vessel, to be provided for each of the vessels on a pro rata basis under each of the four tranches. Each drawing under the first and the third tranche are combined and repaid in 24 consecutive semi-annual equal actual profile On March 26, 2020, on May 7, 2020, on July 9, 2020, on November 12, 2020, on December 29, 2020, on June 11, 2021 and on August 20, 2021, $152,525, $149,386, $149,281, $147,845, $147,845, $152,955 and $152,955, respectively, was drawn down with respect to the deliveries of the GasLog Windsor GasLog Wales, GasLog Westminster, GasLog Georgetown, GasLog Galveston, GasLog Wellington GasLog Winchester (e) BNP Paribas, Credit Suisse AG and Alpha Bank S.A. (GasLog Partners $260.3M Facility, as defined below) On July 16, 2020, GasLog Partners entered into a credit agreement of $260,331 (the “GasLog Partners $260.3M Facility”) with BNP Paribas, Credit Suisse AG and Alpha Bank S.A., each an original lender, with BNP Paribas acting as security agent and trustee for and on behalf of the other finance parties mentioned above, in order to refinance the existing indebtedness due in 2021 on three of its vessels. The facility will amortize over ten equal semi-annual installments of $8,597 beginning in January 2021, with a final balloon amount of $174,361 payable concurrently with the last installment in July 2025. Interest on the facility is payable at a rate of LIBOR plus a margin. An amount of $260,331 was drawn on July 21, 2020, out of which $258,532 was used to refinance the outstanding indebtedness of GAS-twenty Ltd., GAS-seven Ltd. and GAS-eight Ltd., the respective entities owning the Methane Shirley Elisabeth GasLog Seattle Solaris On September 14, 2022, the outstanding indebtedness of GAS-twenty Ltd. in the amount of $32,154 was prepaid pursuant to the sale of the Methane Shirley Elisabeth The aggregate balance outstanding as of December 31, 2022 is $193,790 (December 31, 2021: $243,137). (f) DNB Bank ASA, London Branch, and ING Bank N.V., London Branch (GasLog Partners $193.7M Facility, as defined below) On July 16, 2020, GasLog Partners entered into a credit agreement of $193,713 (the “GasLog Partners $193.7M Facility”) with DNB Bank ASA, London Branch, and ING Bank N.V., London Branch, each an original lender (together, the “Lenders”), with DNB Bank ASA, London Branch acting as security agent and trustee for and on behalf of the other finance party mentioned above, in order to refinance the existing indebtedness due in 2021 on three of its vessels. The facility will amortize over ten equal semi-annual installments of $8,599 beginning in January 2021, with a final balloon amount of $107,723 payable concurrently with the last installment in July 2025. Interest on the facility is payable at a rate of LIBOR plus a margin. An amount of $193,713 was drawn down on July 21, 2020, out of which $174,867 was used to refinance the outstanding indebtedness of GAS-nineteen Ltd., GAS-twenty one Ltd. and GAS-twenty seven Ltd., the respective entities owning the Methane Alison Victoria Methane Heather Sally Methane Becki Anne In July 2022, pursuant to a “margin reset clause” included in the GasLog Partners $193.7M Facility, which required the Lenders and GAS-nineteen Ltd., GAS-twenty one Ltd., and GAS-twenty seven Ltd. (together, the “Borrowers”) to renegotiate the facility’s margin, the Borrowers and Lenders agreed the margin would remain unchanged and the facility would be transitioned from the six-month LIBOR to the three-month Chicago Mercantile Exchange (“CME”) Term Secured Overnight Financing Rate (“SOFR”) Reference Rates as administered by CME Group Benchmark Administration Limited (“CBA”), effective July 21, 2022. On October 31, 2022, the outstanding indebtedness of GAS-twenty one Ltd. in the amount of $32,939 was prepaid pursuant to the sale and leaseback agreement entered into with an unrelated third party (refer to Note 7). The relevant advance of the loan agreement was cancelled and the respective unamortized loan fees of $360 written-off on the consolidated statement of profit or loss. The aggregate balance outstanding as of December 31, 2022 is $126,378 (December 31, 2021: $176,515). (g) ABN AMRO Bank N.V., Citigroup Global Markets Limited and Nordea Bank ABP, Filial I Norge, HSBC Bank plc, Credit Agricole Corporate and Investment Bank, Unicredit Bank AG and National Bank of Australia Limited (GasLog $576.9M Facility, as defined below) On July 16, 2020 GAS-one Ltd., GAS-two Ltd., GAS-six Ltd., GAS-nine Ltd., GAS-ten Ltd., and GAS-eighteen Ltd. entered into a credit agreement of $576,888 (the “GasLog $576.9M Facility”) with ABN AMRO Bank N.V., Citigroup Global Markets Limited and Nordea Bank ABP, Filial I Norge acting as global co-ordinators and bookrunners, while HSBC Bank plc acting as mandated lead arranger; Credit Agricole Corporate and Investment Bank acting as lead arranger and Unicredit Bank AG and National Bank of Australia Limited acting as arrangers, each of those being an original lender. The credit agreement was entered to refinance the existing indebtedness due in 2021 of six of the Group’s vessels. ABN AMRO Bank N.V. was appointed by the other finance parties in this syndicate as security agent and trustee. The facility comprises of a $494,475 Term Loan Facility which amortizes over 18 equal quarterly installments of $9,349 beginning in April 2021 (following an initial repayment in January 2021 in the amount of $18,698), with a final balloon amount of $307,495 payable concurrently with the last installment in June 2025 and a $82,413 revolving loan facility which also matures in June 2025. The facility bears interest at LIBOR plus a margin. An amount of $576,888 was drawn on July 21, 2020, out of which $557,026 was used to refinance the outstanding indebtedness of GAS-one Ltd., GAS-two Ltd., GAS-six Ltd., GAS-nine Ltd., GAS-ten Ltd., and GAS-eighteen Ltd., the respective entities owning the GasLog Savannah GasLog Singapore GasLog Skagen GasLog Saratoga GasLog Salem Methane Lydon Volney On October 26, 2021, the outstanding indebtedness of GAS-ten Ltd., in the amount of $87,390 and $15,794 outstanding under the term and revolving loan facility, respectively, was prepaid pursuant to the sale and leaseback agreement entered into with a wholly-owned subsidiary of CDBL (refer to Note 7). The relevant advance of the loan agreement was cancelled and the respective unamortized loan fees of $1,302 written-off to the consolidated statement of profit or loss. On March 28, 2022, the outstanding indebtedness of GAS-six Ltd. in amounts of $86,027 and $15,984 outstanding under the term and revolving loan facility, respectively, was prepaid pursuant to the sale and leaseback agreement entered into with a wholly-owned subsidiary of CDBL (refer to Note 7). The relevant advance of the loan agreement was cancelled and the respective unamortized loan fees of $1,150 written-off on the consolidated statement of profit or loss. In April 2022, the outstanding indebtedness of GAS-eighteen Ltd. was reduced by an amount of $2,500 which was prepaid in accordance with the terms of the credit agreement. In October 2022, the Methane Lydon Volney GasLog Athens In October 2022, a supplemental agreement was entered into, which among other things, provided for the addition of GasLog Hellas-2 Special Maritime Enterprise as a new borrower, the change of flag and name of the Methane Lydon Volney The aggregate balance outstanding under the term and revolving loan facility as of December 31, 2022 is $245,990 and $50,215, respectively (December 31, 2021: $360,338 and $66,619, respectively) with no amount available to be redrawn under the revolving loan facility as of December 31, 2022 (December 31, 2021: nil). (h) National Bank of Greece S.A. (“NBG”) ( GasLog Chelsea $96.8M Facility, as defined below) On July 30, 2020, GasLog entered into a credit agreement of $96,815 (the “ GasLog Chelsea GasLog Chelsea GasLog Chelsea (i) Sea 190 Leasing ( GasLog Hong Kong SLB, as defined below) On October 21, 2020, GasLog refinanced through a sale-and-leaseback transaction the GasLog Hong Kong GasLog Hong Kong (j) Hai Kuo Shipping ( GasLog Houston SLB, as defined below) On January 22, 2021, GasLog refinanced through a sale-and-leaseback transaction the GasLog Houston GasLog Houston eight (k) CMB Financial Leasing Co., Ltd. (“CMBFL”) (4xNB SLBs, as defined below) On July 6, 2022, each of GAS-thirty eight Ltd., GAS-thirty nine Ltd., GAS-forty Ltd. and GAS-forty one Ltd. entered into sale and leaseback agreements (the “4xNB SLBs”) with wholly owned subsidiaries of CMBFL that provide for the financing of each LNG carrier on order at DSME. The Group will sell the aforementioned newbuildings for a total amount of up to $762,604, raising 92.5% of the newbuilding contract price in form of pre- and post- delivery financing and will lease the newbuildings back for a period of ten years (under a 20-year profile) from each delivery date. GasLog has the option to repurchase the vessels no earlier than the third anniversary of each delivery date and as a result, under IFRS 15 the transaction does not qualify as a sale and leaseback. The Company recognized the respective advance shipyard installment payments on its balance sheet under Vessels under construction and accounted for the amount received under the sale-and-leaseback transaction as a financial liability. The interest on the outstanding capital is calculated on a daily compounded SOFR plus a margin. All criteria outlined by IAS 23 Borrowing Costs On July 15, 2022, the amount of $20,611 was drawn under these agreements to partially finance installments already paid by the Company to the shipyard. All future installments (including the delivery installment) will be financed by CMBFL. On November 30, 2022, the amount of $41,411 was drawn down to finance shipyard installments. The delivery installment is subject to a fair market value test. The aggregate balance outstanding as of December 31, 2022 is $62,022 (December 31, 2021: nil), with $700,582 available to be drawn as of December 31, 2022. As of December 31, 2022, commitment, underwriting and legal fees of $8,764 for obtaining the undrawn portion of the financing were classified under Deferred financing costs in the statement of financial position and will be netted off debt on the respective drawdown dates (December 31, 2021: nil). Securities covenants and guarantees The obligations under the aforementioned facilities are secured by a first priority mortgage over the vessels, a pledge or negative pledge of the share capital of the respective vessel owning companies and a first priority assignment of earnings and insurance related to the vessels, including charter revenue, management revenue, any insurance and requisition compensation and pre-delivery assignments of the shipbuilding contracts and the refund guarantees in the case of the 4xNB SLBs. Obligations under the 2019 GasLog Partners Facility, the GasLog Partners $260.3M Facility and the GasLog Partners $193.7M Facility are facilities guaranteed by the Partnership and GasLog Partners Holdings LLC, obligations under the October 2015 Facility are guaranteed by the Partnership and GasLog Partners Holdings LLC for up to the value of the commitments relating to the GasLog Greece GasLog Geneva, GasLog Glasgow GasLog Gibraltar GasLog Warsaw GasLog Chelsea GasLog Hong Kong GasLog Houston Facility 7xNB GasLog Hong Kong st GasLog Houston Bonds On June 27, 2016, GasLog completed the issuance of Norwegian Kroner (“NOK”) 750,000 (equivalent to $90,150) of new senior unsecured bonds (the “NOK 2021 Bonds”) in the Norwegian bond market. The NOK 2021 Bonds were due to mature in May 2021 and have a coupon of 6.9% over three-month Norwegian Interbank Offered Rate (“NIBOR”). On November 27, 2019, GasLog repurchased and cancelled NOK 316,000 of the outstanding NOK 2021 Bonds at a price of 104.75% of par value. On January 31, 2020, GasLog repurchased and cancelled NOK 434,000 of the outstanding NOK 2021 Bonds at a price of 104.0% of par value, resulting in a loss of $1,937. The aforementioned repurchase was considered an extinguishment of the existing NOK 2021 Bonds, and as a result, the unamortized bond fees of $316 were written off to the consolidated statement of profit or loss for the year ended December 31, 2020. On March 22, 2017, GasLog closed a public offering of $250,000 aggregate principal amount of the 8.875% senior unsecured notes due in 2022 (the “8.875% Senior Notes”) at a public offering price of 100% of the principal amount. On May 16, 2019, GasLog closed a follow-on issue of $75,000 aggregate principal amount of the 8.875% Senior Notes priced at 102.5% of par with a yield to maturity of 7.89%. The gross proceeds from this offering were $76,875, including a $1,875 premium. In addition, GasLog paid $10,000 for the partial exchange of the outstanding 8.875% Senior Notes at a price of 104.75% of par value, resulting in a loss of $475 for the year ended December 31, 2019. The exchange was completed on January 13, 2020. The carrying amount under the 8.875% Senior Notes, net of unamortized financing costs and premium as of December 31, 2021, was $314,738. On March 21, 2022, the Group used the proceeds of the 2029 Notes, as defined below, to repay the $315,000 of 8.875% Senior Notes at maturity. On November 27, 2019, GasLog completed the issuance of NOK 900,000 (equivalent to $98,550) of new senior unsecured bonds (the “NOK 2024 Bonds”) in the Norwegian bond market. The NOK 2024 Bonds mature in November 2024 and bear interest at NIBOR plus margin. Interest payments are made in arrears on a quarterly basis. GasLog may redeem the aforementioned bond in whole or in part as from May 2024 at 101% of par plus accrued interests on the redeemed amount. The carrying amount under the NOK 2024 Bonds, net of unamortized financing costs and unamortized premium, as of December 31, 2022 was $90,241 (carrying amount under the NOK 2024 Bonds as of December 31, 2021: $101,129) while their fair value was $93,414 based on a USD/NOK exchange rate of 0.1011 as of December 31, 2022 (December 31, 2021: $105,990, based on a USD/NOK exchange rate of 0.1135). On September 24, 2021, GasLog entered into a Note Purchase Agreement (the “Note Purchase Agreement”) with certain affiliates of The Carlyle Group and EIG Management Company, LLC (such affiliates, the “Purchasers”) and Wilmington Trust (London) Limited, as administrative agent, for an amount of up to $325,000 of 7.75% Notes due in 2029 (the “2029 Notes”). On March 21, 2022, the Company proceeded with the issuance of $315,000 of the 2029 Notes. The proceeds of the 2029 Notes were used to refinance the Company’s 8.875% Senior Notes at maturity. The Note Purchase Agreement allows for the issuance of additional notes in an amount up to $100,000 for the purpose of refinancing existing obligations or pursuing new growth opportunities. The 2029 Notes were issued at 99.25% of face value and bear a fixed interest rate of 7.75%. The Purchasers received an upfront fee of 0.75% on signing and received a ticking fee of 1.5% from signing until drawing. Under certain conditions, the Company may elect to pay interest in kind up to three times, with the interest rate increasing to 9.75% for the applicable quarter. The carrying amount under the 2029 Notes, net of unamortized financing costs and discount as of December 31, 2022, was $306,432. The 2029 Notes can be redeemed in whole or in part at any time subject to a pre-determined premium until year 4 and at par thereafter. If the Company’s historical or projected EBITDA to debt service ratio falls below a certain threshold during years 6 and 7, a percentage of the Company’s excess cash flow will be applied towards prepayment of the 2029 Notes. Upon funding, the Purchasers have obtained a charge on the shares of GasLog Carriers Limited (“GLC”) held by the Company and a pledge on a designated bank account of GLC. In addition, the Note Purchase Agreement includes restrictions on distributions consistent with the Company’s NOK denominated bond, according to which the Company may not make distributions that in aggregate exceed $1.10/share during any calendar year. Notwithstanding the foregoing, GasLog may make any amounts of distributions so long as the Company’s cash and cash equivalents (on a consolidated basis) exceed $150,000. Finally, the Note Purchase Agreement also contains certain restrictions on indebtedness, liens, guarantees, asset sales and distributions, among others. Among other exceptions, new indebtedness is permitted when the Company meets pre-determined thresholds on a pro-forma basis for its “Charter Coverage Ratio” (the ratio of the present value of qualified contracted revenues to the aggregate indebtedness of the Company on any date). As of December 31, 2021, commitment, arrangement, upfront and legal and other fees of $5,564 for obtaining the undrawn amount of the financing are classified under Deferred financing costs in the statement of financial position and were netted off debt on the respective drawdown date (December 31, 2022: nil). Corporate guarantor financial covenants GasLog Partners’ financial covenants GasLog Partners as corporate guarantor for the 2019 GasLog Partners Facility, the GasLog Partners $260.3M Facility, the GasLog Partners $193.7M Facility and for the debt of the vessels owned by GasLog Partners under the October 2015 Facility is subject to specified financial covenants on a consolidated basis. These financial covenants include the following: (i) the aggregate amount of cash and cash equivalents, short-term cash deposits and available undrawn facilities with remaining maturities of at least six months (excluding loans from affiliates) must be at least $45,000 ; (ii) total indebtedness divided by total assets must be less than 65.0 %; (iii) the Partnership is permitted to declare or pay any distributions, subject to no event of default having occurred or occurring as a consequence of the payment of such distributions. The 2019 GasLog Partners Facility, the GasLog Partners $260.3M Facility, the GasLog Partners $193.7M Facility and the October 2015 Facility also impose certain restrictions relating to GasLog Partners, including restrictions that limit its ability to make any substantial change in the nature of its business or to change the corporate structure without approval from the lenders. Compliance with the financial covenants is required to be reported to the Partnership’s lenders on a semi-annual basis. GasLog Partners was in compliance with the respective financial covenants as of December 31, 2022. GasLog’s financial covenants GasLog, as corporate guarantor for the loan facilities (except for the 2019 GasLog Partners Facility, the GasLog Partners $260.3M Facility, the GasLog Partners $193.7M Facility and the debt of the vessels owned by GasLog Partners under the October 2015 Facility), 2029 Notes and NOK 2024 Bonds and as a charter guarantor for the GasLog Hong Kong SLB, the GasLog Houston SLB and the 4xNB SLBs, is subject to specified financial covenants on a consolidated basis. These financial covenants include the following: (i) net working capital (excluding the current portion of long-term debt) must be not less than $0 ; (ii) total indebtedness divided by total assets must not exceed 75.0% ; (iii) the aggregate amount of all unencumbered cash and cash equivalents must be at least $75,000 ; (iv) the ratio of EBITDA over debt service obligations (including interest and debt repayments) on a trailing twelve-month basis must be not less than 1.10:1 provided that such covenant is not applicable as long as all unencumbered cash and cash equivalent are not less than $ 110,000 ; (v) the market value adjusted net worth of GasLog must at all times be not less than $ 350,000 ; and (vi) GasLog is permitted to pay dividends, subject to no event of default having occurred or occurring as a consequence of the payment of such dividends. The credit facilities also impose certain restrictions relating to GasLog, including restrictions that limit its ability to make any substantial change in the nature of its business or to engage in transactions that would constitute a change of control, as defined in the relevant credit facilities, without repaying all of the Group’s indebtedness in full, or to allow the Group’s largest shareholders to reduce their shareholding in GasLog below specified thresholds. In addition, the terms of the NOK 2024 Bonds include a dividend restriction according to which GasLog may not (i) declare or make any dividend payment or distribution, whether in cash or in kind, (ii) repurchase any of the Group’s shares or undertake other similar transactions (including, but not limited to, total return swaps related to the Group’s shares), or (iii) grant any loans or make other distributions or transactions constituting a transfer of value to the Group’s shareholders (items (i), (ii) and (iii) collectively referred to as the “Distributions”) that in aggregate exceed during any calendar year $1.10/share. Notwithstanding the foregoing, GasLog may make any amount of Distributions, so long as the Group’s cash and cash equivalents and short-term cash deposits exceed $150,000, provided that GasLog can demonstrate, by delivering a compliance certificate to the bond trustee, that no event of default is continuing or would result from such Distributions. The terms of the 2029 Notes impose certain restrictions on GasLog and our wholly owned subsidiaries. These restrictions generally limit our ability to, among other things: (i) incur additional indebtedness, create liens or provide guarantees in relation to indebtedness above an aggregate amount of $30,000 ; certain exceptions apply mainly for indebtedness incurred in the normal course of business; (ii) incur indebtedness for acquisitions of new vessels unless the Charter Coverage Ratio on a pro-forma basis is either above what it would have been without the acquisition and incur

Other Payables and Accruals

Other Payables and Accruals	12 Months Ended
	Dec. 31, 2022
Other Payables and Accruals
Other Payables and Accruals	14. Other Payables and Accruals An analysis of other payables and accruals is as follows: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Unearned revenue 69,768 71,228 Accrued off-hire 2,461 4,490 Accrued purchases 10,169 10,662 Accrued interest 26,186 43,712 Other accruals 44,917 36,840 Total 153,501 166,932 ​ The unearned revenue represents charter hires received in advance in December 2022 relating to the hire period of January 2023 for 29 vessels (December 2021: 32 vessels).

Vessel Operating and Supervisio

Vessel Operating and Supervision Costs	12 Months Ended
	Dec. 31, 2022
Vessel Operating and Supervision Costs
Vessel Operating and Supervision Costs	15. Vessel Operating and Supervision Costs An analysis of vessel operating and supervision costs is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Crew and vessel management employee costs 89,463 103,936 107,639 Technical maintenance expenses 39,369 37,996 36,844 Other vessel operating expenses 19,403 24,500 26,108 Total 148,235 166,432 170,591 ​

Voyage Expenses and Commissions

Voyage Expenses and Commissions	12 Months Ended
	Dec. 31, 2022
Voyage Expenses and Commissions
Voyage Expenses and Commissions	16. Voyage Expenses and Commissions An analysis of voyage expenses and commissions is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Brokers’ commissions on revenue 7,050 8,363 9,676 Bunkers’ consumption and other voyage expenses 14,833 11,067 4,584 Total 21,883 19,430 14,260 ​ Bunkers’ consumption and other voyage expenses represent mainly bunkers consumed during vessels’ unemployment and off-hire (including bunkers consumed during dry-docking).

General and Administrative Expe

General and Administrative Expenses	12 Months Ended
	Dec. 31, 2022
General and Administrative Expenses
General and Administrative Expenses	17. General and Administrative Expenses An analysis of general and administrative expenses is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Employee costs 24,051 16,079 18,343 Share-based compensation (Note 22) 5,486 3,032 760 Amortization of long-term employee benefits ​ — ​ 684 ​ 2,332 Other expenses 17,712 23,518 13,572 Total 47,249 43,313 35,007 ​ On April 1, 2021, the Company granted $3,355 of cash settled awards to selected employees, in consideration of their key roles in the Company’s operations and their continuing commitment to its success. This grant will be settled in cash three years after the grant date, i.e. in April 2024. It is subject to the employees’ continuing employment with the Company. On April 1, 2022, the Company granted $6,000 of cash settled awards to selected employees, in consideration of their key roles in the Company’s operations and their continuing commitment to its success. This grant will be settled 25% on each of the first and second anniversary (April 1 of 2023 and 2024, respectively) and 50% on the third anniversary (April 1, 2025), without performance conditions. This grant is subject to the employees’ continuing employment with the Company. These obligations are measured as the present value of expected future payments to be made with any unwind in the discount reflected in the consolidated statement of profit or loss. The expense of the period is included in Amortization of long-term employee benefits in the table above. Other expenses include legal and professional costs relating to the Transaction of $136 for the year ended December 31, 2022 ($10,698 for the year ended December 31, 2021 and $937 for the year ended December 31, 2020).

Revenues from Contracts with Cu

Revenues from Contracts with Customers	12 Months Ended
	Dec. 31, 2022
Revenues from Contracts with Customers
Revenues from Contracts with Customers	18. Revenues from Contracts with Customers The Group has recognized the following amounts relating to revenues: ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Revenues from long-term fleet ​ 502,865 541,738 536,334 Revenues from spot fleet ​ 170,412 ​ 266,776 ​ 378,439 Revenues from vessel management services 812 1,063 852 Total 674,089 809,577 915,625 ​ Management allocates vessel revenues to two categories: a) spot fleet and b) long-term fleet, which reflects its commercial strategy. Specifically, the spot fleet category contains all vessels that have contracts with initial duration of up to three years . The long-term fleet category contains all vessels that have charter party agreements with initial duration of more than three years . Both categories, exclude optional periods. Until December 31, 2021, the Group presented revenues from charter party agreements with an initial duration of less than five years (excluding optional periods) as revenues from spot time charters. Management believes that the revised presentation, using an initial duration of less than three years, represents more faithfully the Group’s exposure to the spot and short-term market as opposed to the long-term market and better reflects management’s view of the Group’s business, as evolved over the last two years. Comparative figures have been retrospectively adjusted to reflect this change in policy, resulting in the reclassification of $39,978 and $44,538 from Revenues from spot fleet to Revenues from long-term fleet for the years ended December 31, 2020 and 2021, respectively. The technical management service components of revenue from time charters (Revenues from long-term fleet and Revenues from spot fleet) during the years ended December 31, 2020, 2021 and 2022 were $147,750, $176,087 and $184,191. These figures are not readily quantifiable as the Group’s contracts (under time charter arrangements) do not separate these components. The service component amounts are estimated based on the amounts of the vessel operating expenses for each year, using the “cost plus margin” approach. Payments received include payments for the service components in these time charter arrangements.

Financial Income and Costs

Financial Income and Costs	12 Months Ended
	Dec. 31, 2022
Financial Income and Costs
Financial Income and Costs	19. Financial Income and Costs An analysis of financial income and costs is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Financial Income Interest income 726 142 4,118 Total financial income 726 142 4,118 Financial Costs ​ ​ ​ Amortization and write-off of deferred loan/bond issuance costs/premium and discount 22,876 20,286 15,936 Interest expense on loans 93,860 82,325 119,339 Interest expense on bonds and realized loss on CCSs 35,891 34,766 33,788 Interest expense on leases 9,921 10,269 13,639 Loss arising on bond repurchases at a premium (Note 13) 1,937 — — Other financial costs, net 796 19,309 1,973 Total financial costs 165,281 166,955 184,675 ​ Other financial costs, net includes an amount of $15,718 for the year ended December 31, 2021, relating to fees (bank consent, legal fees, etc.) to obtain the third-party consents and waivers in connection with the de-listing of the Group’s shares from NYSE after the consummation of the Transaction.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2022
Contingencies
Contingencies	20. Contingencies Various claims, suits and complaints, including those involving government regulations, arise in the ordinary course of the shipping business. In addition, losses may arise from disputes with charterers, environmental claims, agents and insurers and from claims with suppliers relating to the operations of the Group’s vessels. Currently, management is not aware of any such claims or contingent liabilities requiring disclosure in the consolidated financial statements.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions
Related Party Transactions	21. Related Party Transactions The Group had the following balances with related parties which have been included in the consolidated statements of financial position: Current Assets Amounts due from related parties ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Other receivables 18 61 Total 18 61 ​ Current Liabilities Amounts due to related parties ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Ship management creditors 119 14 Amounts due to related parties 27 26 ​ Ship management creditors’ liability comprises cash collected from Egypt LNG Shipping Ltd. to cover the obligations of its vessel under the Group’s management. Amounts due to related parties of $26 as of December 31, 2022 (December 31, 2021: $27) are expenses paid by a related party on behalf of the Group and payables to other related parties for the office lease and other operating expenses. As of December 31, 2022, GasLog has issued a letter of credit of EUR15,400 to GasLog Cyprus Investments Ltd., a wholly owned subsidiary of GasLog and a 20% shareholder in Gastrade, in connection with the development of an FSRU (Note 6). The Group had the following transactions with related parties which have been included in the consolidated statements of profit or loss for the years ended December 31, 2020, 2021 and 2022: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of ​ ​ ​ ​ Company Details income account ​ 2020 ​ 2021 ​ 2022 (a) Egypt LNG Shipping Ltd. Vessel management services Revenues (703) (703) (703) (a) Egypt LNG Shipping Ltd. ​ Sale of office property ​ Loss on disposal of non-current assets ​ 572 ​ — ​ — (b) Nea Dimitra Property Office rent and utilities General and administrative expenses 478 593 647 (b) Nea Dimitra Property ​ Office rent ​ Financial costs/Depreciation ​ 669 ​ 780 ​ 717 (b) Nea Dimitra Property Other office services General and administrative expenses 1 — — (c) Seres S.A. Catering services General and administrative expenses 268 306 326 (c) Seres S.A. Consultancy services General and administrative expenses 56 65 51 (d) Chartwell Management Inc. Travel expenses General and administrative expenses 23 — — (e) Ceres Monaco S.A.M. Professional services General and administrative expenses 144 — — (e) Ceres Monaco S.A.M. ​ Travel expenses ​ General and administrative expenses ​ 1 ​ — ​ — (f) Ceres Shipping Ltd. ​ Travel expenses ​ General and administrative expenses ​ 1 ​ — ​ — (g) Blenheim Holdings Ltd. Professional services General and administrative expenses — — 1 (a) One of the Group’s subsidiaries, GasLog LNG Services Ltd. provides vessel management services to Egypt LNG Shipping Ltd., the LNG vessel owning company, in which another subsidiary, GasLog Shipping Company Ltd., holds a 25% ownership interest. In addition, in June 2020, GasLog LNG Services Ltd. agreed to sell a low-pressure turbine to Egypt LNG Shipping Ltd. to be installed on the Methane Nile Eagle . The disposal resulted in a loss of $572 (Note 6). (b) Through its subsidiaries, GasLog LNG Services Ltd., GasLog Hellas-1 Special Maritime Enterprise and GasLog Hellas-2 Special Maritime Enterprise, the Group leases office space in Piraeus, Greece, from an entity controlled by Ceres Shipping, Nea Dimitra Ktimatikh kai Emporikh S.A. (c) GasLog LNG Services Ltd. has also entered into an agreement with Seres S.A., an entity controlled by the Livanos family, for the latter to provide catering services to the staff based in the Piraeus office. Amounts paid pursuant to the agreement are generally less than Euro 10 per person per day, but are slightly higher on special occasions. In addition, GasLog LNG Services Ltd. has entered into an agreement with Seres S.A. for the latter to provide human resources, telephone and documentation services for the staff based in Piraeus. (d) Chartwell Management Inc. is an entity controlled by the Livanos family which provides travel services to GasLog’s directors and officers. (e) GasLog entered into a consulting agreement for the services of an employee of Ceres Monaco S.A.M., an entity controlled by the Livanos family, for consultancy services in connection with the acquisition of GasLog’s shareholding in Gastrade. GasLog agreed to pay a fixed fee for work carried out between May 1, 2016 and December 31, 2017 in the sum of $100 and a consultancy arrangement fee of $12 per month up to December 31, 2020. (f) Ceres Shipping Ltd., an entity controlled by the Livanos family, requested reimbursement of travel expenses provided during the year. (g) Blenheim Holdings Ltd., an entity controlled by the Livanos family, requested reimbursement of professional expenses provided during the year. (h) In the year ended December 31, 2020, Ceres Shipping Enterprises S.A., an entity controlled by the Livanos family, received a fee of $1,000 for consultancy services provided in relation to the Group’s debt re-financings completed in July and August 2020. This amount is classified under Deferred loan issuance costs (i.e. contra debt) and is amortized over the duration of the respective facilities. (i) In the year ended December 31, 2021, Ceres Shipping Ltd., an entity controlled by the Livanos family, received a fee of $488 for consultancy services provided in relation to the refinancing of the Group’s 8.875% Senior Notes. This amount was classified under Deferred financing costs in the consolidated statement of financial position as of December 31, 2021. On the date that the 2029 Notes were drawn this amount was netted off debt and is amortized over the duration of the 2029 Notes (Note 13). Compensation of key management personnel The remuneration of directors and key management was as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Remuneration 8,663 4,815 5,719 Short-term benefits 181 79 56 Amortization of long-term employee benefits ​ — ​ 537 ​ 1,940 Expense recognized in respect of share-based compensation 2,951 1,225 713 Total 11,795 6,656 8,428 ​

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Compensation
Share-Based Compensation	22. Share-Based Compensation Omnibus Incentive Compensation Plan GasLog has granted to executives, managers and certain employees of the Group, Restricted Stock Units (“RSUs”), Stock Appreciation Rights or Stock Options (collectively, the “SARs”) and Performance Stock Units (“PSUs”) in accordance with its 2013 Omnibus Incentive Compensation Plan (the “Plan”). Following the consummation of the Transaction, the previously unvested RSUs and PSUs vested; the PSUs vested assuming 100% achievement of performance conditions. In addition, all SARs have been cancelled and replaced by cash consideration. Fair value The fair value of the SARs has been calculated based on the Modified Black-Scholes-Merton method. Expected volatility was based on historical share price volatility for the period since the Group’s initial public offering. The expected dividend was based on management’s expectations of future payments on the grant date. The fair value of the RSUs and PSUs was determined by using the grant date closing price and was not further adjusted since the holders are entitled to dividends. Movement in RSUs, SARs and PSUs The summary of RSUs, SARs and PSUs is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted Weighted ​ ​ ​ ​ ​ ​ average ​ average share ​ Weighted ​ ​ ​ ​ Number of ​ exercise price ​ price at the ​ average ​ Aggregate ​ ​ awards ​ per share ​ date of exercise ​ contractual life ​ fair value RSUs Outstanding as of January 1, 2021 643,853 — — 1.90 4,124 Vested during the year (642,637) — — — (4,104) Forfeited during the year (1,216) — — — (20) Outstanding as of December 31, 2021 — — — — — Outstanding as of December 31, 2022 ​ — — — — — SARs ​ ​ ​ ​ ​ Outstanding as of January 1, 2021 2,452,478 14.44 — 5.47 10,523 Cancelled during the year ​ (2,452,478) ​ — ​ — ​ — ​ (10,523) Outstanding as of December 31, 2021 — — — — — Outstanding as of December 31, 2022 — — — — — PSUs ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding as of January 1, 2021 ​ 501,444 ​ — ​ — ​ 2.25 ​ 1,759 Vested during the year ​ (501,444) ​ — ​ — ​ — ​ (1,759) Outstanding as of December 31, 2021 ​ — ​ — ​ — ​ — ​ — Outstanding as of December 31, 2022 ​ — ​ — ​ — ​ — ​ — ​ GasLog Partners has granted to its executives RCUs and PCUs in accordance with The details of the granted awards are presented in the following table: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value at Awards Number Grant date grant date RCUs ​ 233,688 ​ April 1, 2020 ​ $ 2.02 PCUs ​ 233,688 ​ April 1,2020 ​ $ 2.02 RCUs ​ 98,255 ​ April 1, 2021 ​ $ 2.75 PCUs ​ 98,255 ​ April 1, 2021 ​ $ 2.75 RCUs ​ 21,663 ​ September 14, 2021 ​ $ 4.09 PCUs ​ 21,663 ​ September 14, 2021 ​ $ 4.09 RCUs ​ 113,793 ​ April 1, 2022 ​ $ 5.80 ​ In accordance with the terms of the GasLog Partners’ Plan, the awards will be settled in cash or in common units at the sole discretion of the board of directors or such committee as may be designated by the board to administer the GasLog Partners’ Plan. These awards have been treated as equity settled because the Partnership has no present obligation to settle them in cash. Fair value The fair value of the RCUs and PCUs in accordance with the GasLog Partners’ Plan was determined by using the grant date closing price and was not further adjusted since the holders are entitled to cash distributions. Movement in RCUs and PCUs The summary of RCUs and PCUs is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ Number of ​ average ​ Aggregate ​ ​ awards ​ contractual life ​ fair value RCUs Outstanding as of January 1, 2021 89,978 2.04 446 Granted during the year 119,918 — 368 Vested during the year ​ (5,984) ​ — ​ (140) Outstanding as of December 31, 2021 203,912 1.86 674 Granted during the year ​ 113,793 ​ — ​ 660 Vested during the year ​ (70,620) ​ — ​ (317) Outstanding as of December 31, 2022 ​ 247,085 ​ 1.49 ​ 1,017 PCUs ​ ​ ​ Outstanding as of January 1, 2021 89,978 2.04 446 Granted during the year 119,918 — 368 Vested during the year ​ (2,992) ​ — ​ (70) Forfeited during the year ​ (2,992) ​ — ​ (70) Outstanding as of December 31, 2021 203,912 1.86 674 Vested during the year ​ (65,044) ​ — ​ (189) Forfeited during the year ​ (5,576) ​ — ​ (128) Outstanding as of December 31, 2022 133,292 0.84 357 ​ The total expense recognized in respect of share-based compensation for the year ended December 31, 2022 was $760 (December 31, 2021: $3,032 and December 31, 2020: $5,486). The total accrued cash distribution as of December 31, 2022 is $56 (December 31, 2021: $86).

Commitments

Commitments	12 Months Ended
	Dec. 31, 2022
Commitments
Commitments	23. Commitments (a) ​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2022 Not later than one year 123,855 Later than one year and not later than three years ​ 576,727 Total 700,582 ​ All installments, including the delivery installment but excluding the part of the initial installments that were already paid by the Company to the shipyard, will be paid directly to DSME by CMBFL according to the terms of the 4xNB SLBs (Note 13). The delivery installment is subject to a fair market value test. (b) (c) ​ ​ ​ ​ ​ As of December 31, ​ 2022 Not later than one year 656,072 Later than one year and not later than two years 477,474 Later than two years and not later than three years 379,389 Later than three years and not later than four years ​ 287,113 Later than four years and not later than five years ​ 214,922 Later than five years 210,599 Total 2,225,569 ​ Future minimum lease payments receivable disclosed in the above table exclude the lease payments of the vessels that are under construction as of December 31, 2022 (Note 6). For these vessels, the following charter party agreements have been signed: ● In February 2022, GAS-thirty nine Ltd. signed an agreement with Mitsui for its newbuilding Hull No. 2533 to be chartered to Mitsui upon delivery in 2024 for an initial term of nine years . ● In February 2022, GAS-forty Ltd. signed an agreement with Woodside Energy Shipping Singapore Pte Ltd. (“Woodside”) for its newbuilding Hull No. 2534 to be chartered to Woodside upon delivery in 2025 for an initial term of ten years . ● In February 2022, GAS-forty one Ltd. signed an agreement with Woodside for its newbuilding Hull No. 2535 to be chartered to Woodside upon delivery in 2025 for an initial term of ten years . ● In April 2022, GAS- thirty eight Ltd. signed an agreement with a multinational oil and gas company for its newbuilding Hull No. 2532 to be chartered to the multinational oil and gas company upon delivery in 2024 for an initial term of seven years . (d) (e) (f) (g) As of December 31, 2022, GasLog LNG Services Ltd. has provided bank guarantees as follows: ● Up to $250 to third parties relating to the satisfactory performance of its ship management activities; ● Bank guarantee of $10 to the Greek Ministry of Finance relating to the satisfactory performance of the obligations arising under Greek laws 89/1967, 378/1968 as amended by law 814/1978. ● Bank guarantee of $338 relating to the United Kingdom Mutual Steamship Assurance Association Limited relating to the punctual payment in the event a supplementary call is levied for policy years in which GasLog vessels were entered with the club. ● Bank guarantee for $337 relating to the participation in an FSRU tender. ​

Financial Risk Management

Financial Risk Management	12 Months Ended
	Dec. 31, 2022
Financial Risk Management
Financial Risk Management	24. Financial Risk Management The Group’s activities expose it to a variety of financial risks, including market risk, liquidity risk and credit risk. The Group’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Group’s financial performance. The Group makes use of derivative financial instruments such as interest rate swaps to moderate certain risk exposures. Market risk Interest rate risk: The aggregate principal amount of our outstanding floating rate debt as of December 31, 2022 was $2,110,036. As an indication of the extent of our sensitivity to interest rate changes, an increase in LIBOR or SOFR of 10 basis points would increase the annual interest expense on the un-hedged portion of the Group’s loans by approximately $2,076 (December 31, 2021: $1,942 and December 31, 2020: $1,665). Interest rate sensitivity analysis: The interest rate swap agreements described below are subject to market risk as they are recorded at fair value in the statement of financial position at year end. The fair value of interest rate swap liabilities increases when interest rates decrease and decreases when interest rates increase. At December 31, 2022, if interest rates had increased or decreased by 10 basis points with all other variables held constant, the positive/(negative) impact, respectively, on the fair value of the interest rate swaps would have amounted to $1,937 (December 31, 2021: $3,187 and December 31, 2020: $5,162) affecting loss/(gain) on derivatives in the respective reporting dates. Other price risk: Currency risk: The Group has entered into CCSs (Note 26) to hedge its currency exposure from the NOK 2024 Bonds and forward foreign exchange contracts to hedge its currency exposure from payments in EUR and Singapore dollars (“SGD”). In addition, management monitors exchange rate fluctuations on a continuous basis. As an indication of the extent of the Group’s sensitivity to changes in exchange rate, a 10% increase in the average EUR/USD exchange rate would have decreased the Group’s profit and cash flows during the year ended December 31, 2022 by $13,488, based upon its expenses during the year (December 31, 2021: $12,699 and December 31, 2020: $13,086). Interest rate risk on NOK 2024 Bonds (cash flow hedge): The Group has closely monitored the market and the output from the various industry working groups managing the transition to new benchmark interest rates. This includes announcements made by LIBOR regulators (including the Financial Conduct Authority (“FCA”) and the US Commodity Futures Trading Commission) regarding the transition away from IBORs to the SOFR and the Norwegian Overnight Weighted Average (“NOWA”) respectively. The FCA has made clear that, at the end of 2021, it will no longer seek to persuade or compel banks to submit LIBOR estimates. The Group believes that all areas potentially impacted (including borrowings, derivative financial instruments etc.) have been identified. The Group’s NOK 2024 Bonds agreement includes fall back provisions for a case of cessation of the referenced benchmark interest rate. Specifically, it states that in the case that the interest rate referenced IBOR is no longer available, the interest rate will be set by the bond trustee in consultation with the issuer to: (i) any relevant replacement reference rate generally accepted in the market; or (ii) such interest rate that best reflects the interest rate for deposits in the bond currency offered for the relevant interest period. In each case, if any such rate is below zero, the reference rate will be deemed to be zero. For the Group’s CCSs, the International Swaps and Derivatives Association’s (“ISDA”) fall back clauses were made available at the end of 2019. These clauses or similar language has been inserted into a number of ISDA agreements across the Group and all outstanding agreements will be considered on a case by case basis with each counterparty. Below are details of the hedging instruments and hedged item in scope of the IFRS 9 amendments due to interest rate benchmark reform, by hedge type. The terms of the hedged item match those of the corresponding hedging instruments. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hedge type Instrument type Counterparty Maturing in Notional amount Hedged item ​ ​ Receive 3-month NIBOR, pay 3-month LIBOR floating CCS ​ DNB ​ Nov 2024 ​ $ 32,850 ​ ​ Cash flow hedges ​ Receive 3-month NIBOR, pay 3-month LIBOR floating CCS ​ SEB ​ Nov 2024 ​ $ 32,850 ​ NOK 2024 Bonds of the same maturity and notional of the CCSs. ​ ​ Receive 3-month NIBOR, pay 3-month LIBOR floating CCS ​ Nordea ​ Nov 2024 ​ $ 32,850 ​ ​ ​ ​ ​ ​ ​ ​ Total ​ $ 98,550 ​ ​ ​ The Group will continue to apply the amendments to IFRS 9 until the uncertainty arising from the interest rate benchmark reforms with respect to the timing and the amount of the underlying cash flows that the Group is exposed ends. The Group has assumed that this uncertainty will not end until the Group’s contracts that reference IBORs are amended to specify the date on which the interest rate benchmark will be replaced, the cash flows of the alternative benchmark rate and relevant spread adjustment. Liquidity risk Liquidity risk is the risk that arises when the maturity of assets and liabilities does not match. An unmatched position potentially enhances profitability, but can also increase the risk of losses. The Group minimizes liquidity risk by maintaining sufficient cash and cash equivalents and by having available adequate amounts of undrawn credit facilities. The following tables detail the Group’s expected cash flows for its non-derivative financial liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group can be required to pay. The tables include both interest and principal cash flows. Variable future interest payments were determined based on an average LIBOR/SOFR plus the margins applicable to the Group’s credit facilities at the end of each year presented. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ effective ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ interest ​ than 1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ rate month 1-3 months 3-12 months 1-5 years 5+ years Total December 31, 2021 ​ Trade accounts payable ​ $ 15,770 122 — — — 15,892 Amounts due to related parties ​ 27 — — — — 27 Other payables and accruals* ​ 22,513 42,026 17,893 — — 82,432 Other non-current liabilities* ​ — — — 814 1,314 2,128 Variable interest loans 2.33 % 39,834 41,548 227,108 2,135,245 1,186,584 3,630,319 Bonds ​ — ​ 323,503 ​ 5,082 115,817 — 444,402 Lease liabilities ​ ​ ​ ​ 3,775 ​ 7,199 ​ 32,220 ​ 174,048 ​ 166,582 ​ 383,824 Total ​ $ 81,919 ​ 414,398 282,303 2,425,924 1,354,480 4,559,024 December 31, 2022 ​ ​ ​ Trade accounts payable ​ $ 18,848 877 — — — 19,725 Amounts due to related parties ​ 26 — — — — 26 Other payables and accruals* ​ 37,471 31,797 25,352 — — 94,620 Other non-current liabilities* ​ ​ — — — 1,458 1,402 2,860 Variable interest loans 6.41 % 35,718 126,423 288,527 2,288,419 929,869 3,668,956 Bonds ​ — ​ 1,808 ​ 26,819 200,005 350,873 579,505 Lease liabilities ​ ​ ​ ​ 5,350 ​ 10,192 ​ 45,989 ​ 197,221 ​ 150,504 ​ 409,256 Total ​ $ 97,413 ​ 171,097 386,687 2,687,103 1,432,648 4,774,948 * Non-financial liabilities are excluded. The amounts included above for variable interest rate instruments are subject to change if changes in variable interest rates differ from those estimates of interest rates determined at the end of the reporting period. The following tables detail the Group’s expected cash flows for its derivative financial instruments. The table has been drawn up based on the undiscounted contractual net cash inflows and outflows on derivative instruments that are settled on a net basis. When the amount payable or receivable is not fixed, the amount disclosed has been determined by reference to the projected interest rates as illustrated by the yield curves existing at the end of the reporting period. The undiscounted contractual cash flows are based on the contractual maturities of the derivatives. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less than 1 ​ ​ ​ ​ ​ ​ ​ month ​ 1-3 months ​ 3-12 months ​ 1-5 years ​ 5+ years ​ Total December 31, 2021 Interest rate swaps 605 1,138 23,877 28,263 1,217 55,100 Cross currency swaps — (76) (430) (1,961) — ​ (2,467) Forward foreign exchange contracts 175 345 427 — — ​ 947 Total 780 1,407 23,874 26,302 1,217 ​ 53,580 December 31, 2022 Interest rate swaps 4,711 — 18,398 14,174 319 ​ 37,602 Cross currency swaps — (363) (2,229) (5,964) — ​ (8,556) Forward foreign exchange contracts 136 1,311 1,163 — — ​ 2,610 Total 4,847 948 17,332 8,210 319 ​ 31,656 ​ Credit risk Credit risk is the risk that a counterparty will fail to discharge its obligations and cause a financial loss and arises from cash and cash equivalents, short-term cash deposits, favorable derivative financial instruments and deposits with banks and financial institutions, as well as credit exposures to customers, including trade and other receivables and amounts due from related parties. The Group is exposed to credit risk in the event of non-performance by any of its counterparties. To limit this risk, the Group currently deals primarily with financial institutions and customers with high credit ratings. ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Cash and cash equivalents 282,246 368,286 Short-term cash deposits ​ — ​ 36,000 Trade and other receivables 28,595 22,897 Amounts due from related parties 18 61 Derivative financial instruments 2,509 38,608 ​ For the year ended December 31, 2022, 31.0% of the Group’s revenue was earned from Shell plc (December 31, 2021 and December 31, 2020, 38.0% and 57.2%, respectively) and accounts receivable were not collateralized; however, management believes that the credit risk is partially offset by the creditworthiness of the Group’s counterparties. The Group did not experience significant credit losses on its accounts receivable portfolio during the three years ended December 31, 2022. The carrying amount of financial assets recorded in the consolidated financial statements represents the Group’s maximum exposure to credit risk. Management monitors exposure to credit risk, and they believe that there is no substantial credit risk arising from the Group’s counterparties. The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies.

Capital Risk Management

Capital Risk Management	12 Months Ended
	Dec. 31, 2022
Capital Risk Management
Capital Risk Management	25. Capital Risk Management The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern, to ensure that it maintains a strong credit rating and healthy capital ratios in order to support its business and maximize shareholders value. The Group monitors capital using a gearing ratio, defined under certain of the Group’s credit facilities as total debt and derivative financial instruments divided by total equity plus total debt and derivative financial instruments (Note 13). The gearing ratio is calculated as follows: ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Borrowings, current portion 553,161 294,977 ​ Borrowings, non-current portion 3,105,059 3,004,767 ​ Lease liabilities, current portion 30,905 48,548 ​ Lease liabilities, non-current portion 271,945 287,828 ​ Derivative financial instruments, current liability ​ 25,518 ​ 2,834 ​ Derivative financial instruments, non-current liability ​ 28,694 ​ 5,498 ​ Derivative financial instruments, current assets ​ (596) ​ (25,383) ​ Derivative financial instruments, non-current assets ​ (1,913) ​ (13,225) ​ Total debt 4,012,773 3,605,844 ​ Total equity 1,568,371 1,721,778 ​ Total debt and equity 5,581,144 5,327,622 ​ Gearing ratio 71.9 % 67.7 % ​

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2022
Derivative Financial Instruments
Derivative Financial Instruments	26. Derivative Financial Instruments The fair value of the derivative assets is as follows: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Derivative assets carried at fair value through profit or loss (FVTPL) ​ Interest rate swaps — 35,486 Forward foreign exchange contracts 91 3,122 Derivative assets designated and effective as hedging instruments carried at fair value ​ ​ ​ ​ Cross currency swaps ​ 2,418 ​ — Total 2,509 38,608 Derivative financial instruments, current assets 596 25,383 Derivative financial instruments, non-current assets 1,913 13,225 Total 2,509 38,608 ​ The fair value of the derivative liabilities is as follows: ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Derivative liabilities carried at fair value through profit or loss (FVTPL) ​ ​ ​ Interest rate swaps 53,192 — Forward foreign exchange contracts ​ 1,020 ​ 320 Derivative liabilities designated and effective as hedging instruments carried at fair value ​ ​ ​ ​ Cross currency swaps ​ — ​ 8,012 Total 54,212 8,332 Derivative financial instruments, current liability 25,518 2,834 Derivative financial instruments, non-current liability 28,694 5,498 Total 54,212 8,332 ​ Interest rate swap agreements The Group enters into interest rate swap agreements which convert the floating interest rate exposure into a fixed interest rate in order to hedge a portion of the Group’s exposure to fluctuations in prevailing market interest rates. Under the interest rate swaps, the bank counterparty effects quarterly floating-rate payments to the Group for the notional amount based on the LIBOR, and the Group effects quarterly payments to the bank on the notional amount at the respective fixed rates. Interest rate swaps designated as cash flow hedging instruments As of December 31, 2021 and 2022, there are no interest rate swaps designated as cash flow hedging instruments for accounting purposes. Interest rate swaps held for trading The principal terms of the interest rate swaps held for trading were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional Amount ​ ​ Trade Effective Termination Fixed Interest December 31, December 31, Company ​ Counterparty ​ Date ​ Date ​ Date ​ Rate ​ 2021 ​ 2022 GasLog Deutsche Bank AG July 2016 July 2016 July 2022 1.98 % 66,667 N/A GasLog DNB July 2016 July 2016 July 2022 1.719 % 73,333 N/A GasLog HSBC July 2016 July 2016 July 2022 1.79 % 33,333 N/A GasLog SCB July 2020 July 2016 July 2022 2.015 % 66,667 N/A GasLog ​ HSBC ​ Feb 2017 ​ Feb 2017 ​ Feb 2022 ​ 2.005%/2.17 % 100,000 ​ N/A GasLog SCB July 2020 Feb 2017 Mar 2022 2.2145 % 100,000 N/A GasLog ABN Feb 2017 Feb 2017 Mar 2022 2.003 % 100,000 N/A GasLog Nordea Bank Finland (“Nordea”) May 2018 July 2020 July 2026 3.070 % 66,667 66,667 GasLog ​ Nordea ​ May 2018 ​ May 2018 ​ July 2026 ​ 2.562 % 66,667 ​ 66,667 GasLog SEB May 2018 July 2020 July 2024 3.025 % 50,000 50,000 GAS-twenty seven Ltd. DNB July 2020 July 2020 July 2024 3.146 % 48,889 48,889 GAS-twenty seven Ltd. ING July 2020 July 2020 July 2024 3.24 % 24,444 24,444 GasLog DNB May 2018 July 2018 July 2025 2.472 % 73,333 73,333 GasLog HSBC May 2018 Apr 2018 July 2024 2.475 % 33,333 33,333 GasLog (1) ​ HSBC ​ May 2018 ​ Apr 2018 ​ June 2021 ​ 2.550 % N/A ​ N/A GasLog (1) ​ ABN ​ June 2021 ​ Apr 2021 ​ July 2025 ​ 2.550 % 33,333 ​ 33,333 GasLog ​ Citibank Europe Plc. (“CITI”) ​ May 2018 ​ July 2020 ​ July 2024 ​ 3.082 % 30,000 ​ 30,000 GasLog ​ CITI ​ May 2018 ​ July 2021 ​ July 2025 ​ 3.095 % 30,000 ​ 30,000 GasLog ​ SEB ​ December 2018 ​ October 2018 ​ July 2026 ​ 2.745 % 50,000 ​ 50,000 GasLog ​ Nordea ​ December 2018 ​ October 2018 ​ July 2028 ​ 2.793 % 66,667 ​ 66,667 GasLog ​ DNB ​ December 2018 ​ January 2019 ​ July 2025 ​ 2.685 % 73,333 ​ 73,333 GasLog ​ SEB ​ December 2018 ​ July 2020 ​ July 2024 ​ 2.958 % 50,000 ​ 50,000 GasLog (2) ​ ING ​ May 2020 ​ July 2020 ​ July 2024 ​ 3.127 % 100,000 ​ 100,000 GAS-twenty seven Ltd. ​ DNB ​ July 2020 ​ April 2020 ​ April 2025 ​ 3.069 % 40,000 ​ 40,000 GAS-twenty seven Ltd. ​ ING ​ July 2020 ​ July 2020 ​ April 2025 ​ 3.176 % 20,000 ​ 20,000 GAS-fifteen Ltd. ​ NBG ​ September 2020 ​ October 2020 ​ July 2025 ​ 1.795 % 87,357 ​ 79,790 ​ ​ ​ ​ ​ ​ ​ ​ ​ Total 1,484,023 936,456 (1) In June 2021, the Group novated to ABN an interest rate swap with HSBC originally maturing in July 2025 with notional amount of $33,333 . (2) In May 2020, the Group terminated an interest rate swap with Nordea originally maturing in July 2024 and replaced it with a new swap with ING of the same notional amount of $100,000 and the same maturity date of July 2024 with an effective date of July 2020. The impact of these parallel transactions for the Group was a loss of $41 . ​ The derivative instruments listed above were not designated as cash flow hedging instruments. The change in the fair value of these contracts for the year ended December 31, 2022 amounted to a net gain of $88,678 (December 31, 2021: $60,663 net gain, December 31, 2020: $63,982 net loss), which was recognized against profit or loss in the period incurred and is included in (Loss)/gain on derivatives. During the year ended December 31, 2022, the net gain of $88,678 derived from changes in the LIBOR curve. Cross currency swap agreements The Group entered into CCSs which converted the floating interest rate exposure and the variability of the USD functional currency equivalent cash flows into a fixed interest rate and principal on maturity with respect to the NOK 2021 Bonds and maintains CCSs which convert the floating interest rate exposure and the variability of the USD functional currency equivalent cash flows into a floating interest rate and principal on maturity with respect to NOK 2024 Bonds, in order to hedge the Group’s exposure to fluctuations deriving from NOK. The CCSs are designated as cash flow hedging instruments for accounting purposes. The principal terms of the CCSs designated as cash flow hedging instruments were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional Amount ​ ​ Trade Effective Termination Interest December 31, December 31, Company ​ Counterparty ​ Date ​ Date ​ Date ​ Rate ​ 2021 ​ 2022 GasLog DNB Nov 2019 Nov 2019 Nov 2024 floating ​ 32,850 ​ 32,850 GasLog SEB Nov 2019 Nov 2019 Nov 2024 floating ​ 32,850 ​ 32,850 GasLog Nordea Nov 2019 Nov 2019 Nov 2024 floating ​ 32,850 ​ 32,850 ​ Total 98,550 98,550 ​ For the year ended December 31, 2022, the effective portion of changes in the fair value of CCSs amounting to a loss of $11,711 has been recognized in Other comprehensive (loss)/income (December 31, 2021: $3,086 loss, December 31, 2020: $1,873 gain). For the year ended December 31, 2022, a loss of $883 was recycled to profit or loss representing the realized loss on CCSs in relation to the interest expenses component of the hedge (December 31, 2021: $259 gain, December 31, 2020: $625 loss). Additionally, for the year ended December 31, 2022, a gain of $11,212 was recognized in Other comprehensive (loss)/income in relation to the retranslation of the NOK Bonds in USD as of December 31, 2022 (December 31, 2021: $3,184 gain, December 31, 2020: $3,248 loss). Forward foreign exchange contracts The Group uses forward foreign exchange contracts to mitigate foreign exchange transaction exposures in EUR and SGD. Under these forward foreign exchange contracts, the bank counterparty will effect fixed payments in EUR or SGD to the Group and the Group will effect fixed payments in USD to the bank counterparty on the respective settlement dates. All forward foreign exchange contracts are considered by management to be part of economic hedge arrangements but have not been formally designated as such. The principal terms of the forward foreign exchange contracts held for trading which remain open and unsettled as of December 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fixed ​ Total Exchange ​ ​ ​ ​ ​ ​ Number of ​ ​ ​ Exchange Rate ​ Amount Company Counterparty Trade Date contracts Settlement Dates (EUR/USD) (in thousands) GasLog HSBC February 2022 3 January - March 2023 1.1373 - 1.1403 ​ € 1,500 GasLog ​ DNB ​ April 2022 ​ 6 ​ January - June 2023 ​ 1.1000 ​ € 6,000 GasLog ​ OCBC ​ April 2022 ​ 3 ​ January - March 2023 ​ 1.1051 - 1.1098 ​ € 3,000 GasLog ​ DNB ​ June 2022 ​ 6 ​ July - December 2023 ​ 1.1300 ​ € 6,000 GasLog ​ Societe Generale/Paris ​ July 2022 ​ 12 ​ January - December 2023 ​ 1.0466 ​ € 5,733 GasLog ​ ABN ​ October 2022 ​ 2 ​ November - December 2023 ​ 1.0122 - 1.0143 ​ € 1,000 GasLog ​ DNB ​ October 2022 ​ 6 ​ January - June 2023 ​ 0.9991 ​ € 3,000 GasLog ​ HSBC ​ October 2022 ​ 10 ​ January - October 2023 ​ 1.0058 ​ € 5,000 GasLog ​ ING Bank N.V., Amsterdam ​ October 2022 ​ 7 ​ January - June 2023 ​ 0.9894 - 0.9994 ​ € 4,500 GasLog ​ Nordea Bank Abp ​ October 2022 ​ 3 ​ January - March 2023 ​ 0.9924 - 0.9967 ​ € 3,000 GasLog ​ SCB ​ October 2022 ​ 9 ​ January - September 2023 ​ 1.0016 ​ € 4,500 GasLog ​ DNB ​ December 2022 ​ 6 ​ July - December 2023 ​ 1.0950 ​ € 6,000 ​ Total ​ € 49,233 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fixed ​ Total Exchange ​ ​ ​ ​ ​ ​ Number of ​ ​ ​ Exchange Rate ​ Amount Company Counterparty Trade Date contracts Settlement Dates (USD/SGD) (in thousands) GasLog ​ ABN ​ June 2022 ​ 1 ​ February 2023 ​ 1.3845 ​ S$ 2,500 GasLog ​ Citibank Europe PLC UK ​ June 2022 ​ 1 ​ February 2023 ​ 1.3846 ​ S$ 2,500 GasLog Goldman Sachs Bank Europe SE June 2022 1 February 2023 1.3768 ​ S$ 2,500 GasLog OCBC June 2022 1 February 2023 1.3852 ​ S$ 2,500 GasLog Citibank Europe PLC UK July 2022 1 February 2023 1.3997 ​ S$ 5,000 GasLog ING Bank N.V., Amsterdam July 2022 1 June 2023 1.3991 ​ S$ 2,000 GasLog ING Bank N.V., Amsterdam October 2022 2 February - June 2023 1.4306 - 1.4355 ​ S$ 10,000 GasLog Societe Generale/Paris October 2022 2 February - June 2023 1.4286 - 1.4329 ​ S$ 5,000 GasLog SCB October 2022 1 February 2023 1.4335 ​ S$ 2,500 GasLog OCBC November 2022 2 June - July 2023 1.3705 - 1.3717 ​ S$ 5,000 ​ ​ ​ ​ ​ ​ ​ ​ Total ​ S$ 39,500 ​ Apart from the abovementioned contracts the Group did not enter any other forward foreign exchange contracts, while 94 contracts expired with staggered maturities from January to December 2022. The derivative instruments listed above were not designated as cash flow hedging instruments as of December 31, 2022. The change in the fair value of these contracts for the year ended December 31, 2022 amounted to a net gain of $3,731 (for the year ended December 31, 2021: $1,256 net loss, December 31, 2020: $21 net loss), which was recognized against profit or loss in the year incurred and is included in (Loss)/gain on derivatives. An analysis of (Loss)/gain on derivatives is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Unrealized (loss)/gain on derivative financial instruments held for trading (64,044) 59,407 92,409 Realized loss on interest rate swaps held for trading (20,855) (35,585) (12,065) Realized gain/(loss) on forward foreign exchange contracts held for trading ​ 564 ​ (1,137) ​ (5,935) Ineffective portion of cash flow hedges (323) (5) 398 Total (84,658) 22,680 74,807 ​ Fair value measurements The fair value of the Group’s financial assets and liabilities approximate to their carrying amounts at the reporting date. The fair value of the interest rate swaps at the end of reporting period was determined by discounting the future cash flows using the interest rate yield curves at the end of reporting period and the credit risk inherent in the contract. The fair value of the CCSs at the end of the reporting period was determined by discounting the future cash flows that are estimated based on forward exchange rates and contract forward rates, discounted at a rate that reflects the credit risk of the counterparties. The Group uses its judgment to make assumptions that are primarily based on market conditions for the estimation of the counterparty risk and the Group’s own risk that are considered for the calculation of the fair value of the interest rate swaps and CCSs. The interest rate swaps, the forward foreign exchange contracts and the CCSs meet Level 2 classification, according to the fair value hierarchy as defined by IFRS 13 Fair Value Measurement. ● Level 1 fair value measurements are those derived from quoted prices in active markets for identical assets or liabilities; ● Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices); and ● Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs).

Cash Flow Reconciliations

Cash Flow Reconciliations	12 Months Ended
	Dec. 31, 2022
Cash Flow Reconciliations
Cash Flow Reconciliations	27. Cash Flow Reconciliations The reconciliation of the Group’s financing activities for the three years ended December 31, 2022 are presented in the tables below: A reconciliation of borrowings arising from financing activities is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ Deferred ​ ​ ​ ​ ​ comprehensive ​ Non-cash ​ financing ​ ​ ​ ​ Cash flows ​ loss/(income) ​ items ​ costs, assets ​ Borrowings January 1, 2020 ​ ​ ​ ​ ​ ​ ​ 3,147,395 Proceeds from loans and bonds 2,138,035 — — — 2,138,035 Loans and bond repayments ​ (1,481,709) — (8,063) — ​ (1,489,772) Payment for bond repurchase at premium ​ (1,937) — — — ​ (1,937) Additions in deferred loan fees ​ (35,795) ​ — ​ 997 ​ (6,442) ​ (41,240) Deferred loan fees received ​ 792 — ​ — ​ — ​ 792 Amortization and write-off of deferred loan/bond issuance costs/premium (Note 19) — — ​ 22,876 — ​ 22,876 Retranslation of the NOK 2024 Bonds in USD — ​ 3,248 (6,176) — ​ (2,928) December 31, 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ 3,773,221 Proceeds from loans 471,867 — — — 471,867 Loans and bond repayments ​ (592,463) — — — ​ (592,463) Additions in deferred loan fees ​ (13,437) ​ — ​ 297 ​ 1,254 ​ (11,886) Deferred loan fees received ​ 379 — ​ — ​ — ​ 379 Amortization and write-off of deferred loan/bond issuance costs/premium (Note 19) — — ​ 20,286 — ​ 20,286 Retranslation of the NOK 2024 Bonds in USD — ​ (3,184) — — ​ (3,184) December 31, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ 3,658,220 Proceeds from loans and bonds, net of discount ​ 374,659 ​ — ​ — ​ — ​ 374,659 Loans and bond repayments ​ (729,849) ​ — ​ — ​ — ​ (729,849) Additions in deferred loan fees ​ (5,188) ​ — ​ (6,036) ​ 3,214 ​ (8,010) Amortization and write-off of deferred loan/bond issuance costs/premium (Note 19) ​ — ​ — ​ 15,936 ​ — ​ 15,936 Retranslation of the NOK 2024 Bonds in USD ​ — ​ (11,212) ​ — ​ — ​ (11,212) December 31, 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ 3,299,744 ​ A reconciliation of derivatives arising from financing activities is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ ​ ​ ​ Cash ​ comprehensive ​ Non-cash ​ Net derivative ​ ​ flows ​ income/(loss) ​ items ​ (liabilities)/assets January 1, 2020 ​ ​ ​ ​ ​ (45,931) Unrealized loss on derivative financial instruments held for trading (Note 26) ​ — ​ — ​ (64,044) ​ (64,044) Ineffective portion of cash flow hedges (Note 26) — — (323) (323) Payment for interest rate swaps termination ​ 31,662 ​ — ​ — ​ 31,662 Proceeds from entering into interest rate swaps ​ (31,622) ​ — ​ — ​ (31,622) Payment for CCS termination/modification ​ 4,052 ​ — ​ (4,052) ​ — Effective portion of changes in the fair value of derivatives designated as cash flow hedging instruments — 2,498 — 2,498 December 31, 2020 ​ ​ ​ ​ ​ (107,760) Unrealized gain on derivative financial instruments held for trading (Note 26) — — 59,407 59,407 Ineffective portion of cash flow hedges (Note 26) — — (5) (5) Effective portion of changes in the fair value of derivatives designated as cash flow hedging instruments — (3,345) — (3,345) December 31, 2021 ​ ​ ​ ​ ​ (51,703) Unrealized gain on derivative financial instruments held for trading (Note 26) ​ — ​ — ​ 92,409 ​ 92,409 Ineffective portion of cash flow hedges (Note 26) — — 398 398 Effective portion of changes in the fair value of derivatives designated as cash flow hedging instruments — (10,828) — (10,828) December 31, 2022 ​ ​ ​ ​ ​ 30,276 ​ A reconciliation of lease liabilities arising from financing activities is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash flows Non-cash items Lease liabilities January 1, 2020 ​ 204,930 Interest expense on leases (Note 19) — 9,921 9,921 Additions — 2,155 2,155 Payments for interest (9,911) — (9,911) Principal elements of lease payments (11,150) 225 (10,925) December 31, 2020 ​ 196,170 Interest expense on leases (Note 19) — 10,269 10,269 Additions — 121,520 121,520 Payments for interest (10,269) — (10,269) Principal elements of lease payments (14,843) 3 (14,840) December 31, 2021 ​ 302,850 Interest expense on leases (Note 19) — 13,639 13,639 Additions — 75,788 75,788 Payments for interest (13,639) — (13,639) Principal elements of lease payments (42,262) — (42,262) December 31, 2022 ​ ​ ​ ​ ​ 336,376 ​

Taxation

Taxation	12 Months Ended
	Dec. 31, 2022
Taxation
Taxation	28. Taxation Under the laws of the countries of the Group’s domestication/incorporation and/or vessels’ registration, the Group is not subject to tax on international shipping income. However, it is subject to registration and tonnage taxes, which are included in vessel operating and supervision costs in the consolidated statement of profit or loss. Under the United States Internal Revenue Code of 1986, as amended (the “Code”), the U.S. source gross transportation income of a ship-owning or chartering corporation, such as GasLog, is subject to a 4% U.S. Federal income tax without allowance for deduction, unless that corporation qualifies for exemption from tax under Section 883 of the Code and the Treasury Regulations promulgated thereunder. U.S. source gross transportation income consists of 50% of the gross shipping income that is attributable to transportation that begins or ends, but that does not both begin and end, in the United States. GasLog Partners did not qualify for this exemption for the three years ended December 31, 2022. During the year ended December 31, 2022, the estimated U.S. source gross transportation tax was $1,529 (December 31, 2021: $1,357 and December 31, 2020: $1,300). GasLog does not expect to qualify for the statutory tax exemption for the year ended December 31, 2022. GasLog has qualified for the statutory tax exemption for the year of 2021. During the year ended December 31, 2022, the estimated U.S. source gross transportation tax for GasLog’s wholly owned subsidiaries was $2,730 (December 31, 2021: $3,300, December 31, 2020: $0) and the tax accrual reversals from prior years was $3,300 (December 31, 2021: $0, December 31, 2020: $0).

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events
Subsequent Events	29. Subsequent Events On January 17, 2023, GasLog Hellas-2 Special Maritime Enterprise, the vessel-owning entity of the GasLog Athens On January 24, 2023, the board of directors extended to GasLog Partners an unsolicited non-binding proposal to acquire all of the outstanding common units representing limited partner interests of the Partnership not already beneficially owned by GasLog, at an aggregate purchase price of $7.70 per common unit in cash, consisting in part of a special distribution by the Partnership of $2.33 per common unit in cash to be distributed to the Partnership’s unitholders immediately prior to the closing of the proposed transaction and the remainder to be paid by GasLog as merger consideration at the closing of the proposed transaction. The Partnership’s board of directors has authorized its conflicts committee, consisting only of non-GasLog affiliated directors, to review, evaluate, negotiate and accept or reject the proposed transaction. GasLog’s proposal is non-binding and is subject to the negotiation and execution of mutually acceptable definitive documentation. On February 7, 2023, GasLog prepaid an amount of $77,899 with respect to the associated debt of the GasLog Chelsea ​ On February 22, 2023, the board of directors declared a quarterly cash dividend of $0.15 per common share paid on February 24, 2023 to shareholders of record as of February 23, 2023. On March 1, 2023, the board of directors declared a dividend on the Series A Preference Shares of $0.546875 per share, payable on April 3, 2023, to holders of record as of March 31, 2023.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies
Statement of compliance	Statement of compliance The consolidated financial statements of GasLog and its subsidiaries have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (the “IASB”).
Basis of preparation and approval	Basis of preparation and approval The consolidated financial statements have been prepared on the historical cost basis, except for the revaluation of derivative financial instruments that are measured at fair values at the end of each reporting period, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.
Going concern	Going concern In considering going concern management has reviewed the Group’s future cash requirements, covenant compliance and earnings projections. As of December 31, 2022, the Group’s current assets totaled $468,372, while current liabilities totaled $533,056, resulting in a negative working capital position of $64,684. Current liabilities include $79,099, net of unamortized fees of $691, with respect to the associated debt of the GasLog Chelsea Management monitors the Company’s liquidity position throughout the year to ensure that it has access to sufficient funds to meet its forecast cash requirements, including newbuilding and debt service commitments, and to monitor compliance with the financial covenants within its loan and bond facilities. Management anticipates that our primary sources of funds over the next twelve months will be available cash, cash from operations, existing and new borrowings and future sale and leaseback transactions. Management believes that these anticipated sources of funds will be sufficient for the Company to meet its liquidity needs and to comply with its financial covenants for at least twelve months from the date of this report and therefore it is appropriate to prepare the financial statements on a going concern basis. The financial statements are expressed in U.S. dollars (“USD”), which is the functional currency of the Group’s subsidiaries because their vessels operate in international shipping markets in which revenues and expenses are primarily settled in USD, and the Group’s most significant assets and liabilities are paid for and settled in USD. On March 3, 2023, the financial statements were authorized on behalf of GasLog’s board of directors for issuance and filing. The principal accounting policies are set out below.
Basis of consolidation	Basis of consolidation The consolidated financial statements incorporate the financial statements of GasLog and entities controlled by GasLog (its subsidiaries). Control is achieved where GasLog: ● has power over the investee; ● is exposed, or has rights, to variable returns from its involvement with the investee; and ● has the ability to use its power to affect its returns. Income and expenses of subsidiaries acquired or disposed of during the year are included in the consolidated financial statements from the date control is obtained and up to the date control ceases. Acquisitions of businesses are accounted for using the acquisition method. All intra-group transactions, balances, income and expenses are eliminated in full on consolidation. The other investors in subsidiaries in which the Group has less than 100% interest hold a non-controlling interest in the net assets of these subsidiaries. Non-controlling interest is stated at the non-controlling interest’s proportion of the net assets of the subsidiaries where the Group has less than 100% interest. Subsequent to initial recognition the carrying amount of non-controlling interest is increased or decreased by the non-controlling interest’s share of subsequent changes in the equity of such subsidiaries. Total comprehensive income is attributed to a non-controlling interest even if this results in the non-controlling interest having a deficit balance. Changes in the Group’s ownership interests in subsidiaries that do not result in the Group losing control over the subsidiaries are accounted for as equity transactions. The carrying amounts of the Group’s interests and the non-controlling interests are adjusted to reflect the changes in their relative interests in the subsidiaries. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity and attributed to owners of the Group.
Goodwill	Goodwill Goodwill arising in a business combination is recognized as an asset at the date that control is acquired (the acquisition date). Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the acquiree (if any) over the net of the acquisition-date fair value of the identifiable assets acquired and the liabilities assumed. If, after reassessment, the Group’s interest in the fair value of the acquiree’s identifiable net assets exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held equity interest in the acquiree (if any), the excess is recognized immediately in the consolidated statement of profit or loss as a bargain purchase gain. Goodwill is not amortized but is reviewed for impairment at least annually. For the purpose of impairment testing, goodwill is allocated to each of the Group’s cash-generating units expected to benefit from the synergies of the combination. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than its carrying amount, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognized for goodwill is not reversed in a subsequent period. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the profit or loss on disposal.
Investment in associates	Investment in associates An associate is an entity over which the Group has significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. The results, assets and liabilities of associates are included in these financial statements using the equity method of accounting, except when the investment is classified as held for sale, in which case it is accounted for under IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. When the Group’s share of losses exceeds the carrying amount of the investment, the investment is reported at nil value and recognition of losses is discontinued except to the extent of the Group’s commitment.
Leases	Leases Lease income from operating leases of vessels where the Group is a lessor is recognized in the consolidated statement of profit or loss on a straight-line basis over the lease term. The respective leased assets are included in the statement of financial position based on their nature under “Tangible fixed assets”. The Group is a lessee under vessel sale and leaseback arrangements and also leases various properties, vessel and office equipment. Rental contracts are typically made for fixed periods but may have extension options. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. Following the implementation of IFRS 16, a lease is recognized as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by the Group. The corresponding rental obligations, net of finance charges, are included in current and non-current liabilities as lease liabilities. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest rate method) and by reducing the carrying amount to reflect lease payment made. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. Each lease payment is allocated between the liability and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: (a) fixed payments (including in-substance fixed payments), less any lease incentives receivable, (b) variable lease payments that are based on an index or a rate (if any), initially measured using the index or rate as at the commencement date, (c) amounts expected to be payable by the lessee under residual value guarantees (if any), (d) the exercise price of a purchase option if the lessee is reasonably certain to exercise that option, and (e) payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. The lease payments are discounted using the interest rate implicit in the lease, if that rate can be determined, or the Group’s incremental borrowing rate, which is the Group’s current average borrowing rate. Right-of-use assets are measured at cost comprising the following: (a) the amount of the initial measurement of lease liability, (b) any lease payments made at or before the commencement date less any lease incentives received, (c) any initial direct costs, and (d) restoration costs. Payments associated with short-term leases and leases of low-value assets are recognized on a straight-line basis as an expense in the consolidated statement of profit or loss. Short-term leases are leases with a lease term of 12 months or less. Low-value items comprise of low value vessel or office equipment.
Accounting for (i) revenues and related operating expenses and (ii) voyage expenses and commissions	Accounting for (i) revenues and related operating expenses and (ii) voyage expenses and commissions The Group’s revenues comprise revenues from time charters for the charter hire of its vessels, management fees, project supervision income and other income earned during the period in accordance with existing contracts. A time charter represents a contract entered into for the use of a vessel for a specific period of time and a specified daily charter hire rate. Time charter revenue is recognized as earned on a straight-line basis over the term of the relevant time charter starting from the vessel’s delivery to the charterer, except for the off-hire period. When a charter agreement exists, the vessel is made available and services are provided to the charterer and collection of the related revenue is reasonably assured. Unearned revenue includes cash received prior to the balance sheet date relating to services to be rendered after the balance sheet date. Accrued revenue represents income recognized in advance as a result of the straight-line revenue recognition in respect of charter agreements that provide for varying charter rates. Under a time charter arrangement, the hire rate per the charter agreement has two components: the lease component and the service component relating to the vessel operating costs. Each component is accounted for in accordance with the applicable accounting standard. The revenue in relation to the lease component of the agreements is accounted for under IFRS 16 Leases Revenue from Contracts with Customers Revenue from vessel management and vessel construction project supervision contracts is recognized when earned and when it is probable that future economic benefits will flow to the Group and such a benefit can be measured reliably. Time charter hires received in advance are classified as liabilities until the criteria for recognizing the revenue as earned are met. Under a time charter arrangement, the vessel operating expenses such as management fees, crew wages, provisions and stores, technical maintenance and insurance expenses and broker’s commissions are paid by the vessel owner, whereas voyage expenses such as bunkers, port expenses, agents’ fees and extra war risk insurance are paid by the charterer. Management believes that mobilization of a vessel from a previous port of discharge to a subsequent port of loading does not result in a separate benefit for charterers and that the activity is thus incapable of being distinct. This activity is considered to be a required set-up activity to fulfill the contract. Consequently, positioning and repositioning fees and associated expenses should be recognized over the period of the contract to match the recognition of the respective hire revenues realized, and not at a certain point in time following the adoption of IFRS 15 Revenue from Contracts with Customers
Financial income and costs	Financial income and costs Interest income is recognized on an accrual basis. Dividend income is recognized when the right to receive payment is established. Interest expense, other borrowing costs and realized loss on CCSs are recognized on an accrual basis.
Foreign currencies	Foreign currencies Transactions in currencies other than the USD are recognized at the rates of exchange prevailing at the dates of the transactions. At the end of each reporting period, monetary assets and liabilities denominated in other currencies are retranslated into USD at the rates prevailing at that date. All resulting exchange differences are recognized in the consolidated statement of profit or loss in the period in which they arise. The exchange differences from cash and bonds are classified in Financial costs, while all other foreign exchange differences are classified in General and administrative expenses.
Deferred financing costs for undrawn facilities	Deferred financing costs for undrawn facilities Commitment, arrangement, structuring, legal and agency fees incurred for obtaining new loans or refinancing existing facilities are recorded as deferred loan issuance costs and classified contra to debt, while the fees incurred for the undrawn facilities are classified under non-current assets in the statement of financial position and are reclassified contra to debt on the drawdown dates. Deferred financing costs are deferred and amortized to financial costs over the term of the relevant loan, using the effective interest method. When the relevant loan is terminated or extinguished, the unamortized loan fees are written-off in the consolidated statement of profit or loss.
Non-current assets held for sale	Non-current assets held for sale Non-current assets (such as vessels) are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use, where the asset is available for immediate sale in its present condition and the sale is considered highly probable. They are measured at the lower of their carrying amount and fair value less costs to sell. An impairment loss is recognized for any initial or subsequent write-down of the asset to fair value less costs to sell. A gain is recognized for any subsequent increases in fair value less costs to sell of an asset, but not in excess of any cumulative impairment loss previously recognized. A gain or loss not previously recognized by the date of the sale of the non-current asset is recognized at the date of derecognition. Non-current assets held for sale are presented separately from the other assets in the statement of financial position and are not depreciated or amortized while they are classified as held for sale.
Vessels under construction	Vessels under construction Vessels under construction are presented at cost less identified impairment losses, if any. Costs include scheduled advance shipyard installment payments and other vessel costs including capitalized interest incurred during the construction period that are directly attributable to the acquisition or construction of the vessels. Upon completion of the construction, the vessels are presented on the statement of financial position in accordance with the “Tangible fixed assets: Property, plant and equipment” policy as described below.
Tangible fixed assets: Property, plant and equipment	Tangible fixed assets: Property, plant and equipment Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment loss. The initial cost of an asset comprises its purchase price and any directly attributable costs of bringing the asset to its working condition. The cost of an LNG vessel is split into two components, a “vessel component” and a “dry-docking component”. Depreciation for the vessel component is calculated on a straight-line basis, after taking into account the estimated residual values, over the estimated useful life of this major component of the vessels. Residual values are based on management’s estimation about the amount that the Group would currently obtain from disposal of its vessels, after deducting the estimated costs of disposal, if the vessels were already of the age and in the condition expected at the end of their useful life. The LNG vessels are required to undergo dry-docking overhaul every five years to restore their service potential and to meet their classification requirements that cannot be performed while the vessels are operating. The dry-docking component is estimated at the time of a vessel’s delivery from the shipyard or acquisition from the previous owner and is measured based on the estimated cost of the first dry-docking subsequent to its acquisition, based on the Group’s historical experience with similar types of vessels. For subsequent dry-dockings, actual costs are capitalized when incurred. The dry-docking component is depreciated over the period of five years in case of new vessels, and until the next dry-docking for secondhand vessels (which is performed within five years from the vessel’s last dry-docking). Costs that will be capitalized as part of the future dry-dockings will include a variety of costs incurred directly attributable to the dry-dock and costs incurred to meet classification and regulatory requirements, as well as expenses related to the dock preparation and port expenses at the dry-dock shipyard, dry-docking shipyard expenses, expenses related to hull, external surfaces and decks, and expenses related to machinery and engines of the vessel, as well as expenses related to the testing and correction of findings related to safety equipment on board. Dry-docking costs do not include vessel operating expenses such as replacement parts, crew expenses, provisions, lubricants consumption, insurance, management fees or management costs during the dry-docking period. Expenses related to regular maintenance and repairs of vessels are expensed as incurred, even if such maintenance and repair occurs during the same time period as dry-docking. The LNG vessels are also required to undergo an underwater survey in lieu of dry-docking (“intermediate survey”) in order to meet certain classification requirements. The intermediate survey component is recognized after the first intermediate survey, which takes place between the first and the second dry-docking and is amortized over the period until the next dry-docking which is estimated to be two The expected useful lives of all long-lived assets are as follows: ​ ​ ​ ​ Vessel ​ LNG vessel component 35 years Dry-docking component 5 years Intermediate survey component ​ the period until the next dry-docking (i.e. 1-3 years) Furniture, computer, software and other office equipment 3-5 years Leasehold improvements 12 years (or remaining term of the lease) ​ Management estimates the useful life of its vessels to be 35 years from the date of initial delivery from the shipyard. Secondhand vessels are depreciated from the date of their acquisition through their remaining estimated useful life. The useful lives of all assets and the depreciation method are reviewed annually to ensure that the method and period of depreciation are consistent with the expected pattern of economic benefits from items of property, plant and equipment. The residual value is also reviewed at each financial period-end. If expectations differ from previous estimates, the changes are accounted for prospectively in the consolidated statement of profit or loss in the period of the change and future periods. Management estimates the residual value of its vessels to be equal to the product of their lightweight tonnage (“LWT”) and an estimated scrap rate per LWT. Effective December 31, 2022, following management’s annual reassessment, the estimated scrap rate per LWT was increased. This change in estimate is expected to decrease the future annual depreciation by $2,151. The estimated residual value of the vessels may not represent the fair market value at any time partly because market prices of scrap values tend to fluctuate. The Group might revise the estimate of the residual values of the vessels in the future in response to changing market conditions. Ordinary maintenance and repairs that do not extend the useful life of the asset are expensed as incurred. When assets are sold, they are derecognized and any gain or loss resulting from their disposal is included in the consolidated statement of profit or loss.
Impairment of tangible fixed assets, vessels under construction and right-of-use assets	Impairment of tangible fixed assets, vessels under construction and right-of-use assets All assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Whenever the carrying amount of an asset exceeds its recoverable amount, an impairment loss is recognized in the consolidated statement of profit or loss. The recoverable amount is the higher of an asset’s fair value less cost of disposal and “value in use”. The fair value less cost of disposal is the amount obtainable from the sale of an asset in an arm’s length transaction less the costs of disposal, while “value in use” is the present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful life. Recoverable amounts are estimated for individual assets or, if it is not possible, for the cash-generating unit. Each vessel is considered to be a separate cash-generating unit. The fair values of the vessels are estimated from market-based evidence by appraisal that is normally undertaken by professionally qualified brokers.
Reimbursable capital expenditures	Reimbursable capital expenditures Costs eligible for capitalization that are contractually reimbursable by our charterers are recognized on a gross basis in the period incurred under “Vessels”. Concurrently, an equal amount is deferred as a liability and amortized to the consolidated statement of profit or loss as revenue over the remaining tenure of the charter party agreement.
Provisions	Provisions Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.
Inventories	Inventories Inventories represent lubricants on board the vessel and, in the event of a vessel not being employed under a charter, the bunkers on board the vessel. Inventories are stated at the lower of cost calculated on a first in, first out basis, and net realizable value.
Financial instruments	Financial instruments Financial assets and liabilities are recognized when the Group becomes a party to the contractual provisions of the instrument. All financial instruments are initially recognized at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. ● Cash and cash equivalents Cash and cash equivalents includes cash on hand, deposits held at call with financial institutions and other short-term, highly liquid investments which are readily convertible into known amounts of cash with original maturities of three months or less at the time of purchase that are subject to an insignificant risk of change in value. ● Restricted cash Restricted cash comprises cash held that is not available for use by the Group including cash held in blocked accounts in order to comply with the covenants under the Group’s credit facilities and amounts held as guarantees as part of stand-by letters of credit. ● Short-term cash deposits Short-term cash deposits represent short-term, highly liquid time deposits placed with financial institutions which are readily convertible into known amounts of cash with original maturities of more than three months but less than 12 months at the time of purchase that are subject to an insignificant risk of change in value. ● Trade receivables Trade receivables are carried at the amount expected to be received from the third party to settle the obligation. At each reporting date, all potentially uncollectible accounts are assessed individually for purposes of determining the appropriate allowance for doubtful accounts. Trade receivables are recognized initially at their transaction price and subsequently measured at amortized cost using the effective interest method. Trade receivables are written off when there is no reasonable expectation of recovery. See Note 9 for further information about the Group’s accounting for trade receivables. The simplified approach is applied to trade and other receivables and the Group recognizes lifetime expected credit losses (“ECLs”) on trade receivables. Under the simplified approach, the loss allowance is always equal to ECLs. ● Borrowings Borrowings are initially recognized at fair value (net of transaction costs). Borrowings are subsequently measured at amortized cost, using the effective interest rate method. Any difference between the proceeds (net of transaction costs) and the settlement of the borrowings is recognized in the consolidated statement of profit or loss over the term of the borrowings. Borrowings are classified as current liabilities unless the Group has an unconditional right to defer settlement of the liability for at least 12 months after the reporting period. Borrowings also include arrangements such as sale and leaseback transactions with an option or obligation to repurchase the asset. The Group continues to recognize the asset and a financial liability for the amount of the consideration received from the customer. ● Derivative financial instruments The Group enters into a variety of derivative financial instruments to economically hedge its exposure to interest rate and foreign exchange rate risks, including interest rate swaps, CCSs and forward foreign exchange contracts. Derivative financial instruments are initially recognized at fair value on the date the derivative contracts are entered into and are subsequently remeasured to their fair value at each reporting date. The resulting changes in fair value are recognized in the consolidated statement of profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in the consolidated statement of profit or loss depends on the nature of the hedge relationship. Derivatives are presented as assets when their valuation is favorable to the Group and as liabilities when unfavorable to the Group. The Group’s criteria for classifying a derivative instrument in a hedging relationship include: (1) the existence of an economic relationship between the hedged item and the hedging instrument (i.e., the hedging instrument and hedged item must, based on an economic rationale, be expected to move in opposite directions as a result of a change in the hedged risk); (2) the effect of the credit risk should not dominate the value changes of either the hedged item or the hedging instrument (i.e., credit risk can arise on both the hedging instrument and the hedged item in the form of the counterparty’s credit risk or the entity’s own credit risk); and (3) the hedge ratio (i.e., the ratio between the amount of hedged item and the amount of hedging instrument) of the hedging relationship is the same as that actually used in the economic hedge. At inception of the hedge relationship, the Group documents the economic relationship between hedging instruments and hedged items, including whether changes in the cash flows of the hedging instruments are expected to offset changes in the cash flows of hedged items. The Group documents its risk management objective and strategy for undertaking its hedge transactions. Cash flow hedges that qualify for hedge accounting The effective portion of changes in the fair value of derivatives that are designated and qualify as cash flow hedges is recognized in other comprehensive income/loss. The gain or loss relating to the ineffective portion is recognized immediately in the consolidated statement of profit or loss. Amounts previously recognized in other comprehensive income/loss and accumulated in equity are reclassified to the consolidated statement of profit or loss in the periods when the hedged item affects profit or loss, in the same line item as the recognized hedged item. Hedge accounting is discontinued when the Group terminates the hedging relationship, when the hedging instrument expires or is sold, terminated or exercised, or when it no longer qualifies for hedge accounting. Any gain or loss accumulated in equity at that time remains in equity and is recognized in the consolidated statement of profit or loss when the hedged item affects the consolidated statement of profit or loss. When a forecast transaction designated as the hedged item in a cash flow hedge is no longer expected to occur, the gain or loss accumulated in equity is recycled immediately to the consolidated statement of profit or loss. In accordance with the transition provisions, in December 2019 the Group adopted the amendments to IFRS 9 Financial Instruments Financial Instruments: Disclosures which provide certain reliefs in connection with interest rate benchmark reform ● Lease liabilities Lease liabilities are initially measured at the fair value of the leased property or, if lower, the present value of the minimum lease payments—discounted at the interest rate implicit in the lease, if practicable, or else at the Group’s incremental borrowing rate—and subsequently measured at amortized cost, using the effective interest rate method. Finance charges in respect of finance leases are recognized in the consolidated statement of profit or loss under “Financial costs”.
Segment information	Segment information The information provided to the Group’s chief operating decision maker, being the Chief Executive Officer, to review the Group’s operating results and allocate resources is on a consolidated basis for a single reportable segment. Furthermore, when the Group charters a vessel to a charterer, the charterer is free to trade the vessel worldwide and, as a result, the disclosure of geographic information is impracticable.
Employee benefits	Employee benefits (i) Short-term employee benefits Liabilities for wages and salaries that are expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related service are recognized in respect of employees’ services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liabilities are presented as current liabilities in the consolidated statement of financial position. (ii) Long-term employee benefits Long-term employee benefits are employee benefits that are not expected to be settled wholly before 12 months after the end of the annual reporting period in which the employees render the service that gives rise to the benefit. These obligations are measured as the present value of expected future payments to be made with any unwind in the discount reflected in the consolidated statement of profit or loss. (iii) Share-based compensation Share-based compensation to employees and others providing similar services are measured at the fair value of the equity instruments on the grant date. Details regarding the determination of the fair value of share-based transactions are set out in Note 22. The fair value determined at the grant date of the equity-settled share-based compensation is expensed on a straight-line basis over the vesting period, based on the Group’s estimate of equity instruments that will eventually vest, with a corresponding increase in equity. At the end of each reporting period, the Group revises its estimate of the number of equity instruments expected to vest. The impact of the revision of the original estimates, if any, is recognized in the consolidated statement of profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the share-based compensation reserve. If a grant of equity instruments is cancelled or settled during the vesting period (other than a grant cancelled by forfeiture when the vesting conditions are not satisfied) (a) the Group shall account for the cancellation or settlement as an acceleration of vesting, and shall therefore recognize immediately the amount that otherwise would have been recognized for services received over the remainder of the vesting period and (b) any payment made to the employee on the cancellation or settlement of the grant shall be accounted for as the repurchase of an equity interest, i.e. as a deduction from equity, except to the extent that the payment exceeds the fair value of the equity instruments granted, measured at the repurchase date. Any such excess shall be recognized as an expense. (iv) Termination benefits Termination benefits are payable when employment is terminated by the Group before the normal retirement date, or when an employee accepts voluntary redundancy in exchange for these benefits. The Group recognizes termination benefits at the earlier of the following dates: (a) when the Group can no longer withdraw the offer of those benefits; and (b) when the Group recognizes costs for a restructuring that is within the scope of IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Critical accounting judgments and key sources of estimation uncertainty	Critical accounting judgments and key sources of estimation uncertainty The preparation of consolidated financial statements in conformity with IFRS requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses recognized in the consolidated financial statements. The Group’s management evaluates whether estimates should be made on an ongoing basis, utilizing historical experience, consultation with experts and other methods management considers reasonable in the particular circumstances. However, uncertainty about these assumptions and estimates could result in outcomes that could require a material adjustment to the carrying amount of the assets or liabilities in the future. Critical accounting judgments are those that reflect significant judgments of uncertainties and potentially result in materially different results under different assumptions and conditions. Critical accounting judgments In the process of applying GasLog’s accounting policies, management has made the following judgments, apart from those involving estimations, that had the most significant effect on the amounts recognized in the consolidated financial statements. Classification of the non-controlling interests: In reaching a judgment as to whether the non-controlling interests in the Partnership should be classified as liabilities or equity interests, management has considered the wide discretion of the board of directors of the Partnership to determine whether any portion of the amount of cash available to the Partnership constitutes available cash and that it is possible that there could be no available cash. In the event that there is no available cash, as determined by the Partnership’s board of directors, the Partnership does not have a contractual obligation to make a distribution. Accordingly, management has concluded that the non-controlling interests do not represent a contractual obligation on the Partnership to deliver cash and therefore should be classified as equity within the financial statements. Key sources of estimation uncertainty are as follows: Impairment loss on vessels: In assessing the fair value less cost to sell of the vessel, the Group obtains charter free market values for each vessel from independent and internationally recognized ship brokers on a semi-annual basis, which are also commonly used and accepted by the Group’s lenders for determining compliance with the relevant covenants in its credit facilities. Vessel values can be highly volatile, so the charter-free market values may not be indicative of the current or future market value of the Group’s vessels, or prices that could be achieved if it were to sell them. As of December 31, 2022, a number of negative indicators such as the continuous decline of the charter-free market values of the Group’s steam turbine propulsion (“Steam”) vessels, as estimated by ship brokers, driven by reduced market expectations of the long-term rates at which the Group could expect to secure term employment for the remaining economic lives of the Steam vessels, combined with potential costs of compliance with environmental regulations applicable from 2023 onwards, continued to influence management’s strategic decisions and prompted the Group to conclude that events and circumstances triggered the existence of potential impairment of Steam vessels, with no impairment indicators identified with respect to the remaining owned and bareboat fleet as of December 31, 2022. The Group performed an impairment assessment for the Steam vessels by comparing each vessel’s value in use applying the “expected cash flow” approach, i.e. using all expectations about possible cash flows instead of the single most likely cash flow known as the “traditional approach”. The expected cash flow approach was considered more appropriate in light of the increasing uncertainty pertaining to the business outlook for our Steam vessels. As of December 31, 2022, the Group’s management established its expectations for recovering each Steam vessel’s carrying amount in the form of two alternative scenarios: (a) continued operation of the vessel until the end of its useful economic life or (b) sale (at fair value less costs to sell) post expiry of its charter party agreement currently in effect. Appropriate probabilities were determined and assigned to each probable outcome, taking into account management’s established strategic goals and tactical objectives with respect to vessels’ operation and residual value risk management. In both scenarios, estimated future cash flows are discounted to their present value using a discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. The projection of cash flows related to vessels is complex and requires management to make various estimates. The assumptions that the Group used in its discounted projected net operating cash flow analysis included, among others, utilization, operating revenues, voyage expenses and commissions, dry-docking costs, operating expenses (including vessel management costs), residual values, fair values less costs to sell and the discount rate. The key assumptions, being those to which the outcome of the impairment assessment is most sensitive, are the estimates of long-term charter rates for non-contracted revenue days and the discount rate used in the projected operating revenues. Revenue assumptions were based on contracted time charter rates up to the end of the current contract for each vessel, as well as the estimated average time charter rates for the remaining life of the vessel after the completion of its current contract. The revenue assumptions exclude days of scheduled off-hire based on the fleet’s historical performance and internal forecasts. The estimated daily time charter rates used for non-contracted revenue days after the completion of the current time charter are based on a combination of (i) recent charter market rates, (ii) conditions existing in the LNG market as of December 31, 2022, (iii) historical average time charter rates, based on publications by independent third party maritime research services (“maritime research publications”), (iv) estimated future time charter rates, based on maritime research publications that provide such forecasts and (v) management’s internal assessment of long-term charter rates achievable by each class of vessel. More specifically, for vessels whose charters expire within the next twelve months, the estimated charter rates and utilization for the first year from the assessment date were based on the approved annual budget for the respective year, which was formed based on the anticipated market conditions for that period and the latest available maritime research publications from ship brokers for short-term (less than 12 months) employment of a vessel operating in the spot market on less than one-year time charter contracts. For non-contracted periods starting on the second year for already expired charters or upon the expiration of the firm charter period of a vessel through the end of each vessel’s useful life, the estimated average time charter rates for Steam vessels were based on analysis of future supply and demand for LNG, internally estimated and market-derived costs of building and financing newbuild LNG vessels, the technical characteristics of each vessel and an assessment of the appropriate discount for Steam vessels’ charter rates compared to modern newbuild LNG carriers, which is driven largely by unit freight cost differentials and utilization of such vessels. The Group also considered estimated future time charter rates taking into account the significant uncertainties regarding future demand for such vessels in light of the continued addition of modern, larger and more fuel-efficient LNG carriers to the global fleet and the anticipated developments in terms of environmental regulations. Recognizing that the LNG industry is cyclical and subject to significant volatility based on factors beyond the Group’s control, management believes that the use of the revenue estimates discussed above to be reasonable as of the reporting date. The Group has assumed no inflation or any other revenue escalation or growth factors in determining forecasted time charter rates beyond the contracted charter period through the end of a vessel’s useful life, consistent with long-run historical evidence and industry expectations. The Group used an annual operating expenses escalation factor equal to 1% based on its historical data and experience, as well as its expectations of future inflation on operating and dry-docking costs. Estimates for the remaining useful lives of the current fleet and residual and scrap values are the same as those used for the Group’s depreciation policy. All estimates used and assumptions made were in accordance with the Group’s internal budgets and historical experience of the shipping industry, taking into account the effect of observable inflationary pressures as of December 31, 2022. In the Group’s impairment assessment as of December 31, 2022, the rate used to discount future estimated cash flows to their present values was 8.4% (7.5% as of December 31, 2021). This was based on an estimated weighted average cost of capital calculated using cost of equity and cost of debt components, adjusted also for vessel-specific risks and uncertainties, as applicable to each probable outcome. The recoverable amounts (values in use) for three of the four Steam vessels calculated as per above were lower than the respective carrying amounts of those vessels and, consequently, an impairment loss of $11,376 was recognized in the year ended December 31, 2022 (Note 6). In connection with the impairment testing of our vessels as of December 31, 2022, we performed a sensitivity analysis on the most difficult, subjective or complex assumptions that have the potential to affect the outcome of the impairment assessment, which are the projected charter hire rate used to forecast future cash flows for non-contracted revenue days and the discount rate used, in particular for the Steam vessels (Note 6). It is reasonably possible that changes to these assumptions within the next financial year could require a material adjustment of the carrying amount of the Group’s Steam vessels.
Adoption of new and revised IFRS	Adoption of new and revised IFRS (a) There were no IFRS standards or amendments that became effective in the current year which were relevant to the Group or material with respect to the Group’s financial statements. (b) Standards and amendments in issue not yet adopted At the date of authorization of these consolidated financial statements, the following standards and amendments relevant to the Group were in issue but not yet effective: In January 2020, the IASB issued a narrow-scope amendment to IAS 1 Presentation of Financial Statements Accounting Policies, Changes in Accounting Estimates and Errors In February 2021, the IASB amended IAS 1 Presentation of Financial Statements, Accounting Policies, Changes in Accounting Estimates and Errors The impact of all other IFRS standards and amendments issued but not yet adopted is not expected to be material with respect to the Group’s financial statements.

Organization and Operations (Ta

Organization and Operations (Tables)	12 Months Ended
	Dec. 31, 2022
Organization and Operations
Schedule of partnership acquired 100% of ownership interests in subsidiaries	​ ​ ​ ​ ​ ​ Date Acquisition Completed Subsidiaries Acquired Vessels Purchased September 29, 2014 ​ GAS-sixteen Ltd. and ​ Methane Rita Andrea Methane Jane Elizabeth July 1, 2015 GAS-nineteen Ltd., Methane Alison Victoria, Methane Shirley Elisabeth Methane Heather Sally November 1, 2016 GAS-seven Ltd. GasLog Seattle May 3, 2017 GAS-eleven Ltd. GasLog Greece July 3, 2017 GAS-thirteen Ltd. GasLog Geneva October 20, 2017 ​ GAS-eight Ltd. ​ Solaris April 26, 2018 ​ GAS-fourteen Ltd. ​ GasLog Gibraltar November 14, 2018 GAS-twenty seven Ltd. Methane Becki Anne April 1, 2019 ​ GAS-twelve Ltd. ​ GasLog Glasgow ​
Schedule of composition of the group's structure	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cargo ​ ​ ​ ​ ​ ​ Place of ​ Date of ​ ​ ​ Capacity Cubic ​ ​ ​ ​ Name Incorporation Incorporation Principal Activities Meters (“cbm”) Vessel Delivery Date Subsidiaries: ​ ​ ​ ​ ​ ​ GasLog Investments Ltd. ​ BVI ​ July 2003 ​ Holding company ​ — ​ — ​ — GasLog Investment Holdings Ltd. (1) ​ Bermuda ​ September 2016 ​ Dormant ​ — ​ — ​ — GasLog Carriers Ltd. (“GasLog Carriers”) Bermuda February 2008 Holding company — — — GasLog Shipping Company Ltd. Bermuda January 2006 Holding company — — — GasLog Partners GP LLC Marshall Islands January 2014 Holding company — — — GasLog Cyprus Investments Ltd. Cyprus December 2016 Holding company — — — GasLog Services UK Ltd. England and Wales May 2014 Service company — — — GasLog Services US Inc. Delaware May 2014 Dormant — — — GasLog Asia Pte Ltd. Singapore May 2015 Service company — — — GasLog LNG Services Ltd. Bermuda August 2004 Vessel management services — — — GAS-Two Panama S.A. ​ Panama ​ November 2020 ​ Dormant ​ — ​ — ​ — GasLog-one Malta Ltd. ​ Malta ​ August 2022 ​ Dormant ​ — ​ — ​ — GAS-one Ltd. Bermuda February 2008 Vessel-owning company 155,000 GasLog Savannah May 2010 GAS-two Ltd. Bermuda February 2008 Vessel-owning company 155,000 GasLog Singapore July 2010 GAS-six Ltd. Bermuda February 2011 Right-of-use asset company 155,000 GasLog Skagen July 2013 GAS-nine Ltd. Bermuda June 2011 Vessel-owning company 155,000 GasLog Saratoga December 2014 GAS-ten Ltd. Bermuda June 2011 Right-of-use asset company 155,000 GasLog Salem April 2015 GAS-fifteen Ltd. Bermuda August 2013 Vessel-owning company 153,600 GasLog Chelsea (2) October 2013 GAS-eighteen Ltd. (3) Bermuda January 2014 Dormant — ​ — ​ — GAS-twenty two Ltd. Bermuda May 2014 Vessel-owning company 174,000 GasLog Genoa March 2018 GAS-twenty three Ltd. Bermuda May 2014 Vessel-owning company 174,000 GasLog Gladstone March 2019 GAS-twenty four Ltd. Bermuda June 2014 Lease asset company 174,000 GasLog Houston January 2018 GAS-twenty five Ltd. Bermuda June 2014 Lease asset company 174,000 GasLog Hong Kong March 2018 GAS-twenty six Ltd. Bermuda January 2015 Right-of-use asset company 170,000 Methane Julia Louise March 2015 GAS-twenty eight Ltd. Bermuda September 2016 Vessel-owning company 180,000 GasLog Windsor April 2020 GAS-thirty Ltd. ​ Bermuda ​ December 2017 ​ Vessel-owning company ​ 180,000 ​ GasLog Westminster ​ July 2020 GAS-thirty one Ltd. ​ Bermuda ​ December 2017 ​ Vessel-owning company ​ 180,000 ​ GasLog Wales ​ May 2020 GAS-thirty two Ltd. ​ Bermuda ​ December 2017 ​ Vessel-owning company ​ 174,000 ​ GasLog Georgetown ​ November 2020 GAS-thirty three Ltd. ​ Bermuda ​ May 2018 ​ Vessel-owning company ​ 174,000 ​ GasLog Galveston ​ January 4, 2021 GAS-thirty four Ltd. ​ Bermuda ​ May 2018 ​ Vessel-owning company ​ 180,000 ​ GasLog Wellington ​ June 15, 2021 GAS-thirty five Ltd. ​ Bermuda ​ December 2018 ​ Vessel-owning company ​ 180,000 ​ GasLog Winchester ​ August 24, 2021 GAS-FFA Trading Ltd. (4) ​ Bermuda ​ December 2018 ​ Dormant ​ — ​ — ​ — GAS-FFA Partnership Trading Ltd. (4) ​ Bermuda ​ December 2018 ​ Dormant ​ — ​ — ​ — GAS-thirty eight Ltd. ​ Bermuda ​ December 2021 ​ Vessel-owning company ​ 174,000 ​ Hull No. 2532 ​ Q3 2024 (5) GAS-thirty nine Ltd. ​ Bermuda ​ December 2021 ​ Vessel-owning company ​ 174,000 ​ Hull No. 2533 ​ Q3 2024 (5) GAS-forty Ltd. ​ Bermuda ​ December 2021 ​ Vessel-owning company ​ 174,000 ​ Hull No. 2534 ​ Q3 2025 (5) GAS-forty one Ltd. ​ Bermuda ​ December 2021 ​ Vessel-owning company ​ 174,000 ​ Hull No. 2535 ​ Q4 2025 (5) GasLog Hellas-1 Special Maritime Enterprise ​ Greece ​ June 2019 ​ Vessel-owning company ​ 180,000 ​ GasLog Warsaw ​ July 2019 GasLog Hellas-2 Special Maritime Enterprise Greece August 2022 Vessel-owning company 145,000 GasLog Athens (3) October 2022 33.2% interest subsidiaries: ​ ​ ​ ​ ​ ​ GasLog Partners LP Marshall Islands January 2014 Holding company — — — GasLog Partners Holdings LLC Marshall Islands April 2014 Holding company — — — GasLog-two Malta Ltd. ​ Malta ​ August 2022 ​ Dormant ​ — — — GAS-three Ltd. Bermuda April 2010 Right-of-use asset company 155,000 GasLog Shanghai January 2013 GAS-four Ltd. Bermuda April 2010 Vessel-owning company 155,000 GasLog Santiago March 2013 GAS-five Ltd. Bermuda February 2011 Vessel-owning company 155,000 GasLog Sydney May 2013 GAS-seven Ltd. Bermuda March 2011 Vessel-owning company 155,000 GasLog Seattle December 2013 GAS-eight Ltd. ​ Bermuda ​ March 2011 ​ Vessel-owning company ​ 155,000 ​ Solaris ​ June 2014 GAS-eleven Ltd. ​ Bermuda ​ December 2012 ​ Vessel-owning company ​ 174,000 ​ GasLog Greece ​ March 2016 GAS-twelve Ltd. ​ Bermuda ​ December 2012 ​ Vessel-owning company ​ 174,000 ​ GasLog Glasgow ​ June 2016 GAS-thirteen Ltd. ​ Bermuda ​ July 2013 ​ Vessel-owning company ​ 174,000 ​ GasLog Geneva ​ September 2016 GAS-fourteen Ltd. ​ Bermuda ​ July 2013 ​ Vessel-owning company ​ 174,000 ​ GasLog Gibraltar ​ October 2016 GAS-sixteen Ltd. Bermuda January 2014 Vessel-owning company 145,000 Methane Rita Andrea April 2014 GAS-seventeen Ltd. Bermuda January 2014 Vessel-owning company 145,000 Methane Jane Elizabeth April 2014 GAS-nineteen Ltd. Bermuda April 2014 Vessel-owning company 145,000 Methane Alison Victoria June 2014 GAS-twenty Ltd. Bermuda April 2014 Dormant — — — GAS-twenty one Ltd. Bermuda April 2014 Right-of-use asset company 145,000 Methane Heather Sally June 2014 GAS-twenty seven Ltd. ​ Bermuda ​ January 2015 ​ Vessel-owning company ​ 170,000 ​ Methane Becki Anne ​ March 2015 25% interest associate: ​ ​ ​ ​ ​ ​ Egypt LNG Shipping Ltd. Bermuda May 2010 Vessel-owning company 145,000 Methane Nile Eagle December 2007 20% interest associate: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Gastrade S.A. (“Gastrade”) ​ Greece ​ June 2010 ​ Service company ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (1) (2) GasLog Chelsea Alexandroupoli ( 3) In October 2022, the Methane Lydon Volney , delivered in April 2014, changed from the flag of Bermuda to the flag of Greece, was renamed GasLog Athens and was sold by GAS-eighteen Ltd. to the subsidiary GasLog Hellas-2 Special Maritime Enterprise. (4) On January 7, 2022, GAS-thirty six Ltd. was renamed to GAS-FFA Trading Ltd. and GAS-thirty seven Ltd. was renamed to GAS-FFA Partnership Trading Ltd. (5) Expected quarter of delivery for newbuildings as of December 31, 2022, are presented.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies
Schedule of expected useful lives	​ ​ ​ ​ Vessel ​ LNG vessel component 35 years Dry-docking component 5 years Intermediate survey component ​ the period until the next dry-docking (i.e. 1-3 years) Furniture, computer, software and other office equipment 3-5 years Leasehold improvements 12 years (or remaining term of the lease) ​

Equity Transactions (Tables)

Equity Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Equity Transactions
Schedule of preference units repurchased and cancelled as well as the amounts paid including commissions under the Partnership's preference unit repurchase programme	​ ​ ​ ​ ​ ​ ​ ​ ​ Amount paid including Series Number of units commissions Partnership’s Series B Preference Units (1) ​ 464,429 ​ ​ 11,580 Partnership’s Series C Preference Units (2) 269,549 ​ 6,808 Total for the year ended December 31, 2021 733,978 ​ $ 18,388 Partnership’s Series A Preference Units (3) 665,016 ​ 16,420 Partnership’s Series B Preference Units 639,189 ​ 16,080 Partnership’s Series C Preference Units 669,406 ​ 16,744 Total for the year ended December 31, 2022 1,973,611 ​ $ 49,244 (1) The “Partnership’s Series B Preference Units” refer to the 8.200 % Series B Cumulative Redeemable Perpetual Fixed to Floating Rate Preference Units. (2) The “Partnership’s Series C Preference Units” refer to the 8.500% Series C Cumulative Redeemable Perpetual Fixed to Floating Rate Preference Units. (3) The “Partnership’s Series A Preference Units” refer to the 8.625% Series A Cumulative Redeemable Perpetual Fixed to Floating Rate Preference Units.
Schedule of allocation of GasLog Partners' profit/(loss)	​ ​ ​ ​ ​ ​ ​ ​ Allocation of GasLog Partners’ profit/(loss) 2020 2021 2022 Partnership’s profit/(loss) attributable to: ​ Common unitholders 25,970 ​ (23,486) 90,630 General partner 561 ​ (482) 1,898 Preference unitholders ​ 30,328 ​ 29,694 ​ 26,458 Total 56,859 ​ 5,726 118,986 Partnership’s profit/(loss) allocated to GasLog 8,622 ​ (7,127) 29,189 Partnership’s profit allocated to non-controlling interests 48,237 ​ 12,853 89,797 Total 56,859 ​ 5,726 118,986

Investment in Associates (Table

Investment in Associates (Tables)	12 Months Ended
	Dec. 31, 2022
Investment in Associates
Schedule of investment in associates	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ % of ​ ​ ​ ​ ​ ​ ​ ​ ​ ownership ​ ​ ​ ​ ​ ​ ​ Country of ​ interest ​ Nature of ​ Measurement ​ ​ Name incorporation 2021 2022 relationship method Principal activity Egypt LNG Shipping Ltd. (1) Bermuda 25 % 25 % Associate Equity method Vessel-owning company Gastrade (2) ​ Greece ​ 20 % 20 % Associate ​ Equity method ​ Service company (1) Egypt LNG Shipping Ltd. owns and operates a 145,000 cbm LNG vessel built in 2007. (2) Gastrade is a private limited company licensed to develop an independent natural gas system offshore Alexandroupolis in Northern Greece utilizing an FSRU along with other fixed infrastructure. ​
Schedule of changes in investment in associates	​ ​ ​ ​ ​ ​ ​ ​ Associates ​ 2021 2022 As of January 1, 21,759 23,508 Additions 230 753 Share of profit of associates 1,969 4,562 Dividend declared (450) — As of December 31, 23,508 28,823 ​

Tangible Fixed Assets and Ves_2

Tangible Fixed Assets and Vessels Under Construction (Tables)	12 Months Ended
	Dec. 31, 2022
Tangible Fixed Assets and Vessels Under Construction
Schedule of movements in tangible fixed assets and vessels under construction	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Office ​ ​ ​ ​ ​ ​ ​ ​ property ​ ​ ​ ​ ​ ​ ​ ​ and other ​ ​ ​ ​ ​ ​ ​ ​ tangible ​ Total tangible ​ Vessels under ​ Vessels assets fixed assets construction Cost ​ ​ As of January 1, 2021 6,078,041 33,380 ​ 6,111,421 ​ 132,839 Additions ​ 16,337 ​ 3,839 ​ 20,176 ​ 483,029 Disposals ​ (396,271) ​ — ​ (396,271) ​ — Transfer from vessels under construction ​ 581,952 ​ — ​ 581,952 ​ (581,952) Fully amortized fixed assets ​ (14,512) ​ — ​ (14,512) ​ — As of December 31, 2021 ​ 6,265,547 37,219 ​ 6,302,766 ​ 33,916 Additions ​ 7,924 ​ 4,374 ​ 12,298 ​ 187,160 Disposals ​ (530,752) ​ — ​ (530,752) ​ — Fully amortized fixed assets ​ (2,903) (371) ​ (3,274) ​ — As of December 31, 2022 ​ 5,739,816 41,222 ​ 5,781,038 ​ 221,076 Accumulated depreciation and impairment loss ​ ​ ​ ​ ​ ​ ​ As of January 1, 2021 1,076,867 6,045 ​ 1,082,912 ​ — Depreciation ​ 185,035 ​ 628 ​ 185,663 ​ — Disposals ​ (96,818) ​ — ​ (96,818) ​ — Impairment loss ​ 142,692 ​ — ​ 142,692 ​ 10,977 Fully amortized fixed assets ​ (14,512) ​ — ​ (14,512) ​ — As of December 31, 2021 1,293,264 6,673 ​ 1,299,937 ​ 10,977 Depreciation ​ 167,481 ​ 679 ​ 168,160 ​ — Disposals ​ (266,735) ​ — ​ (266,735) ​ — Impairment loss ​ 68,287 ​ — ​ 68,287 ​ — Fully amortized fixed assets ​ (2,903) ​ (371) ​ (3,274) ​ — As of December 31, 2022 ​ 1,259,394 ​ 6,981 ​ 1,266,375 ​ 10,977 Net book value ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2021 4,972,283 30,546 ​ 5,002,829 ​ 22,939 As of December 31, 2022 ​ 4,480,422 34,241 ​ 4,514,663 ​ 210,099 ​
Schedule of impairment loss recognized for vessels	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, 2022 Vessel Impairment loss Recoverable amount Methane Jane Elizabeth (1,412) 65,408 GasLog Athens ​ (6,932) ​ 64,115 Methane Alison Victoria (3,032) 64,992 Total (11,376) ​ 194,515 ​
Schedule of new buildings on order	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Date of ​ Estimated ​ Cargo Capacity LNG Carrier agreement delivery (cbm) Hull No. 2532 November 2021 Q3 2024 174,000 Hull No. 2533 November 2021 Q3 2024 174,000 Hull No. 2534 November 2021 Q3 2025 174,000 Hull No. 2535 November 2021 Q4 2025 174,000 ​
Schedule of vessels under construction	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Progress shipyard installments — 179,314 Onsite supervision costs — 1,485 Critical spare parts, equipment and other vessel delivery expenses 22,939 29,300 Total 22,939 210,099

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases
Schedule of movements in right-of-use assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Vessels’ ​ ​ ​ ​ ​ ​ Right-of-Use Assets Vessels Equipment Properties Other Total As of January 1, 2021 197,668 ​ 1,437 4,258 74 203,437 Additions, net 173,542 1,426 1,961 (41) 176,888 Depreciation (14,655) (1,223) (1,396) (16) (17,290) As of December 31, 2021 ​ 356,555 ​ 1,640 ​ 4,823 ​ 17 ​ 363,035 Additions/(write-offs), net ​ 114,271 ​ 896 ​ (1,238) ​ — ​ 113,929 Depreciation ​ (57,675) ​ (1,674) ​ (1,127) ​ (3) ​ (60,479) As of December 31, 2022 413,151 862 2,458 14 416,485 ​
Schedule of analysis of lease liabilities	​ ​ ​ ​ ​ ​ ​ ​ Lease Liabilities ​ 2021 2022 As of January 1, ​ 196,170 ​ 302,850 Additions, net 121,520 ​ 75,788 Interest expense on leases (Note 19) ​ 10,269 ​ 13,639 Payments (25,109) ​ (55,901) As of December 31, 302,850 ​ 336,376 Lease liabilities, current portion 30,905 ​ 48,548 Lease liabilities, non-current portion 271,945 ​ 287,828 Total 302,850 ​ 336,376 ​

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	12 Months Ended
	Dec. 31, 2022
Cash and Cash Equivalents
Schedule of cash and cash equivalents	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Current accounts 175,741 146,611 Time deposits (with original maturities of three months or less) 104,274 220,986 Ship management client accounts 119 14 Restricted cash ​ 2,112 ​ 675 Total 282,246 368,286 ​

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2022
Trade and Other Receivables
Schedule of trade and other receivables	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Trade receivables 574 3,207 VAT receivable 922 832 Accrued income 10,426 8,647 Insurance claims 7,839 1,444 Other receivables 8,834 8,767 Total 28,595 22,897 ​

Other Non-Current Assets (Table

Other Non-Current Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Other Non-Current Assets
Schedule of other non-current assets	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Various guarantees 603 219 Other long-term assets 4,263 1,873 Total 4,866 2,092

Share Capital and Preference _2

Share Capital and Preference Shares (Tables)	12 Months Ended
	Dec. 31, 2022
Share Capital and Preference Shares
Schedule of movements in the number of shares, the share capital, the Preference Shares, the contributed surplus and the treasury shares	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Number of Shares ​ Amounts ​ ​ Number of Number of ​ ​ ​ ​ ​ ​ Number of ​ treasury ​ preference ​ Share ​ Preference ​ Contributed ​ Treasury ​ ​ common shares ​ shares ​ shares ​ capital ​ shares ​ surplus ​ shares Outstanding as of January 1, 2020 80,871,670 ​ 121,456 ​ 4,600,000 ​ 810 ​ 46 ​ 760,671 ​ (2,159) Purchase of treasury shares ​ (323,919) ​ 323,919 ​ — ​ — ​ — ​ — ​ (2,000) Proceeds from private placement, net of offering costs ​ 14,400,000 ​ — ​ — ​ 144 ​ — ​ 34,849 ​ — Treasury shares distributed for awards vested or exercised in the year ​ 228,692 ​ (228,692) ​ — ​ — ​ — ​ — ​ 2,819 Dividends declared deducted from contributed surplus due to accumulated deficit — — — — — (35,698) — Outstanding as of December 31, 2020 ​ 95,176,443 ​ 216,683 ​ 4,600,000 ​ 954 ​ 46 ​ 759,822 ​ (1,340) Treasury shares distributed for awards vested or exercised in the year ​ 212,619 ​ (212,619) ​ — ​ — ​ — ​ — ​ 1,314 Treasury shares cancelled ​ — ​ (4,064) ​ — ​ — ​ — ​ — ​ 26 Dividends declared deducted from contributed surplus due to accumulated deficit ​ — ​ — ​ — ​ — ​ — ​ (67,286) ​ — Outstanding as of December 31, 2021 95,389,062 — 4,600,000 954 46 692,536 — Dividends declared deducted from contributed surplus due to accumulated deficit ​ — ​ — ​ — ​ — ​ — ​ (33,648) ​ — Outstanding as of December 31, 2022 ​ 95,389,062 ​ — ​ 4,600,000 ​ 954 ​ 46 ​ 658,888 ​ — ​

Reserves (Tables)

Reserves (Tables)	12 Months Ended
	Dec. 31, 2022
Reserves
Schedule of movements in reserves	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Share-based ​ ​ ​ ​ ​ ​ Employee ​ compensation ​ Total ​ Hedging benefits reserve reserves Balance as of January 1, 2020 ​ (3,072) ​ (156) ​ 20,027 ​ 16,799 Effective portion of changes in fair value of cash flow hedges ​ (750) ​ — ​ — ​ (750) Share-based compensation, net of accrued dividend ​ — ​ — ​ 5,385 ​ 5,385 Settlement of share-based compensation ​ — ​ — ​ (2,824) ​ (2,824) Actuarial gain ​ — ​ 57 ​ — ​ 57 Balance as of December 31, 2020 (3,822) (99) 22,588 18,667 Effective portion of changes in fair value of cash flow hedges ​ (161) ​ — ​ — ​ (161) Share-based compensation, net of accrued dividend ​ — ​ — ​ 3,351 ​ 3,351 Settlement of share-based compensation ​ — ​ — ​ (6,535) ​ (6,535) Balance as of December 31, 2021 ​ (3,983) ​ (99) ​ 19,404 ​ 15,322 Effective portion of changes in fair value of cash flow hedges ​ 384 ​ — ​ — ​ 384 Share-based compensation, net of accrued dividend ​ — ​ — ​ 758 ​ 758 Balance as of December 31, 2022 ​ (3,599) ​ (99) ​ 20,162 ​ 16,464 ​
Schedule of dividend distributions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Declaration date Type of shares Dividend per share Payment date Amount paid February 5, 2020 Common ​ $ 0.15 March 12, 2020 12,082 March 12, 2020 ​ Preference ​ $ 0.546875 ​ April 1, 2020 ​ 2,516 May 6, 2020 Common ​ $ 0.05 May 28, 2020 4,035 May 14, 2020 Preference ​ $ 0.546875 July 1, 2020 2,516 August 4, 2020 Common ​ $ 0.05 August 27, 2020 4,758 September 16, 2020 Preference ​ $ 0.546875 October 1, 2020 2,516 November 9, 2020 Common ​ $ 0.05 November 30, 2020 4,759 December 9, 2020 ​ Preference ​ $ 0.546875 ​ January 4, 2021 ​ 2,516 Total ​ ​ ​ 35,698 February 21, 2021 Common ​ $ 0.05 March 11, 2021 4,759 March 11, 2021 Preference ​ $ 0.546875 March 31, 2021 2,516 May 5, 2021 Common ​ $ 0.05 May 26, 2021 4,769 May 13, 2021 Preference ​ $ 0.546875 June 30, 2021 2,516 August 4, 2021 Common ​ $ 0.15 August 11, 2021 14,308 September 16, 2021 Preference ​ $ 0.546875 October 1, 2021 2,516 September 30, 2021 Common ​ $ 0.10 October 1, 2021 9,539 November 15, 2021 Preference ​ $ 0.546875 December 31, 2021 2,516 November 15, 2021 ​ Common ​ $ 0.15 ​ November 18, 2021 ​ 14,308 November 15, 2021 ​ Common ​ $ 0.10 ​ February 28, 2022 ​ 9,539 Total ​ ​ ​ ​ ​ ​ ​ ​ 67,286 February 23, 2022 ​ Common ​ $ 0.15 ​ March 1, 2022 ​ 14,308 March 9, 2022 ​ Preference ​ $ 0.546875 ​ April 1, 2022 ​ 2,516 May 10, 2022 ​ Common ​ $ 0.15 ​ May 12, 2022 ​ 14,308 May 10, 2022 ​ Preference ​ $ 0.546875 ​ July 1, 2022 ​ 2,516 August 3, 2022 ​ Common ​ $ 0.15 ​ August 5, 2022 ​ 14,308 August 3, 2022 ​ Preference ​ $ 0.546875 ​ October 4, 2022 ​ 2,516 November 9, 2022 ​ Common ​ $ 0.15 ​ November 10, 2022 ​ 14,308 November 29, 2022 ​ Preference ​ $ 0.546875 ​ December 30, 2022 ​ 2,516 Total ​ ​ 67,296

Borrowings (Tables)

Borrowings (Tables)	12 Months Ended
	Dec. 31, 2022
Borrowings
Schedule of borrowings	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Amounts due within one year 565,503 305,975 Less: unamortized premium ​ 144 ​ — Less: unamortized deferred loan/bond issuance costs (12,486) (10,998) Borrowings, current portion 553,161 294,977 Amounts due after one year 3,152,426 3,047,916 Less: unamortized discount ​ — ​ (2,100) Less: unamortized deferred loan/bond issuance costs (47,367) (41,049) Borrowings, non-current portion 3,105,059 3,004,767 Total 3,658,220 3,299,744 ​
Schedule of debt repayment	​ ​ ​ ​ ​ As of December 31, ​ ​ 2022 Not later than one year 305,975 Later than one year and not later than three years 1,196,148 Later than three years and not later than five years 730,712 Later than five years 1,121,056 Total 3,353,891 ​

Other Payables and Accruals (Ta

Other Payables and Accruals (Tables)	12 Months Ended
	Dec. 31, 2022
Other Payables and Accruals
Schedule of other payables and accruals	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Unearned revenue 69,768 71,228 Accrued off-hire 2,461 4,490 Accrued purchases 10,169 10,662 Accrued interest 26,186 43,712 Other accruals 44,917 36,840 Total 153,501 166,932 ​

Vessel Operating and Supervis_2

Vessel Operating and Supervision Costs (Tables)	12 Months Ended
	Dec. 31, 2022
Vessel Operating and Supervision Costs
Schedule of vessel operating and supervision costs	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Crew and vessel management employee costs 89,463 103,936 107,639 Technical maintenance expenses 39,369 37,996 36,844 Other vessel operating expenses 19,403 24,500 26,108 Total 148,235 166,432 170,591

Voyage Expenses and Commissio_2

Voyage Expenses and Commissions (Tables)	12 Months Ended
	Dec. 31, 2022
Voyage Expenses and Commissions
Schedule of voyage expenses and commissions	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Brokers’ commissions on revenue 7,050 8,363 9,676 Bunkers’ consumption and other voyage expenses 14,833 11,067 4,584 Total 21,883 19,430 14,260 ​

General and Administrative Ex_2

General and Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
General and Administrative Expenses
Schedule of general and administrative expenses	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Employee costs 24,051 16,079 18,343 Share-based compensation (Note 22) 5,486 3,032 760 Amortization of long-term employee benefits ​ — ​ 684 ​ 2,332 Other expenses 17,712 23,518 13,572 Total 47,249 43,313 35,007 ​

Revenues from Contracts with _2

Revenues from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2022
Revenues from Contracts with Customers
Schedule of revenues from contracts with customers	​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Revenues from long-term fleet ​ 502,865 541,738 536,334 Revenues from spot fleet ​ 170,412 ​ 266,776 ​ 378,439 Revenues from vessel management services 812 1,063 852 Total 674,089 809,577 915,625 ​

Financial Income and Costs (Tab

Financial Income and Costs (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Income and Costs
Schedule of financial income and costs	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Financial Income Interest income 726 142 4,118 Total financial income 726 142 4,118 Financial Costs ​ ​ ​ Amortization and write-off of deferred loan/bond issuance costs/premium and discount 22,876 20,286 15,936 Interest expense on loans 93,860 82,325 119,339 Interest expense on bonds and realized loss on CCSs 35,891 34,766 33,788 Interest expense on leases 9,921 10,269 13,639 Loss arising on bond repurchases at a premium (Note 13) 1,937 — — Other financial costs, net 796 19,309 1,973 Total financial costs 165,281 166,955 184,675 ​

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions
Schedule of balances with related parties	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Other receivables 18 61 Total 18 61 ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Ship management creditors 119 14 Amounts due to related parties 27 26 ​
Schedule of transactions with related parties	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Statement of ​ ​ ​ ​ Company Details income account ​ 2020 ​ 2021 ​ 2022 (a) Egypt LNG Shipping Ltd. Vessel management services Revenues (703) (703) (703) (a) Egypt LNG Shipping Ltd. ​ Sale of office property ​ Loss on disposal of non-current assets ​ 572 ​ — ​ — (b) Nea Dimitra Property Office rent and utilities General and administrative expenses 478 593 647 (b) Nea Dimitra Property ​ Office rent ​ Financial costs/Depreciation ​ 669 ​ 780 ​ 717 (b) Nea Dimitra Property Other office services General and administrative expenses 1 — — (c) Seres S.A. Catering services General and administrative expenses 268 306 326 (c) Seres S.A. Consultancy services General and administrative expenses 56 65 51 (d) Chartwell Management Inc. Travel expenses General and administrative expenses 23 — — (e) Ceres Monaco S.A.M. Professional services General and administrative expenses 144 — — (e) Ceres Monaco S.A.M. ​ Travel expenses ​ General and administrative expenses ​ 1 ​ — ​ — (f) Ceres Shipping Ltd. ​ Travel expenses ​ General and administrative expenses ​ 1 ​ — ​ — (g) Blenheim Holdings Ltd. Professional services General and administrative expenses — — 1 (a) One of the Group’s subsidiaries, GasLog LNG Services Ltd. provides vessel management services to Egypt LNG Shipping Ltd., the LNG vessel owning company, in which another subsidiary, GasLog Shipping Company Ltd., holds a 25% ownership interest. In addition, in June 2020, GasLog LNG Services Ltd. agreed to sell a low-pressure turbine to Egypt LNG Shipping Ltd. to be installed on the Methane Nile Eagle . The disposal resulted in a loss of $572 (Note 6). (b) Through its subsidiaries, GasLog LNG Services Ltd., GasLog Hellas-1 Special Maritime Enterprise and GasLog Hellas-2 Special Maritime Enterprise, the Group leases office space in Piraeus, Greece, from an entity controlled by Ceres Shipping, Nea Dimitra Ktimatikh kai Emporikh S.A. (c) GasLog LNG Services Ltd. has also entered into an agreement with Seres S.A., an entity controlled by the Livanos family, for the latter to provide catering services to the staff based in the Piraeus office. Amounts paid pursuant to the agreement are generally less than Euro 10 per person per day, but are slightly higher on special occasions. In addition, GasLog LNG Services Ltd. has entered into an agreement with Seres S.A. for the latter to provide human resources, telephone and documentation services for the staff based in Piraeus. (d) Chartwell Management Inc. is an entity controlled by the Livanos family which provides travel services to GasLog’s directors and officers. (e) GasLog entered into a consulting agreement for the services of an employee of Ceres Monaco S.A.M., an entity controlled by the Livanos family, for consultancy services in connection with the acquisition of GasLog’s shareholding in Gastrade. GasLog agreed to pay a fixed fee for work carried out between May 1, 2016 and December 31, 2017 in the sum of $100 and a consultancy arrangement fee of $12 per month up to December 31, 2020. (f) Ceres Shipping Ltd., an entity controlled by the Livanos family, requested reimbursement of travel expenses provided during the year. (g) Blenheim Holdings Ltd., an entity controlled by the Livanos family, requested reimbursement of professional expenses provided during the year. (h) In the year ended December 31, 2020, Ceres Shipping Enterprises S.A., an entity controlled by the Livanos family, received a fee of $1,000 for consultancy services provided in relation to the Group’s debt re-financings completed in July and August 2020. This amount is classified under Deferred loan issuance costs (i.e. contra debt) and is amortized over the duration of the respective facilities. (i) In the year ended December 31, 2021, Ceres Shipping Ltd., an entity controlled by the Livanos family, received a fee of $488 for consultancy services provided in relation to the refinancing of the Group’s 8.875% Senior Notes. This amount was classified under Deferred financing costs in the consolidated statement of financial position as of December 31, 2021. On the date that the 2029 Notes were drawn this amount was netted off debt and is amortized over the duration of the 2029 Notes (Note 13).
Schedule of remuneration of directors and key management	​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Remuneration 8,663 4,815 5,719 Short-term benefits 181 79 56 Amortization of long-term employee benefits ​ — ​ 537 ​ 1,940 Expense recognized in respect of share-based compensation 2,951 1,225 713 Total 11,795 6,656 8,428

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
The Plan
Share-Based Compensation
Summary of activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted Weighted ​ ​ ​ ​ ​ ​ average ​ average share ​ Weighted ​ ​ ​ ​ Number of ​ exercise price ​ price at the ​ average ​ Aggregate ​ ​ awards ​ per share ​ date of exercise ​ contractual life ​ fair value RSUs Outstanding as of January 1, 2021 643,853 — — 1.90 4,124 Vested during the year (642,637) — — — (4,104) Forfeited during the year (1,216) — — — (20) Outstanding as of December 31, 2021 — — — — — Outstanding as of December 31, 2022 ​ — — — — — SARs ​ ​ ​ ​ ​ Outstanding as of January 1, 2021 2,452,478 14.44 — 5.47 10,523 Cancelled during the year ​ (2,452,478) ​ — ​ — ​ — ​ (10,523) Outstanding as of December 31, 2021 — — — — — Outstanding as of December 31, 2022 — — — — — PSUs ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding as of January 1, 2021 ​ 501,444 ​ — ​ — ​ 2.25 ​ 1,759 Vested during the year ​ (501,444) ​ — ​ — ​ — ​ (1,759) Outstanding as of December 31, 2021 ​ — ​ — ​ — ​ — ​ — Outstanding as of December 31, 2022 ​ — ​ — ​ — ​ — ​ — ​
GasLog Partners' Plan | GasLog Partners LP
Share-Based Compensation
Summary of awards granted	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair value at Awards Number Grant date grant date RCUs ​ 233,688 ​ April 1, 2020 ​ $ 2.02 PCUs ​ 233,688 ​ April 1,2020 ​ $ 2.02 RCUs ​ 98,255 ​ April 1, 2021 ​ $ 2.75 PCUs ​ 98,255 ​ April 1, 2021 ​ $ 2.75 RCUs ​ 21,663 ​ September 14, 2021 ​ $ 4.09 PCUs ​ 21,663 ​ September 14, 2021 ​ $ 4.09 RCUs ​ 113,793 ​ April 1, 2022 ​ $ 5.80 ​
Summary of activity	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ Number of ​ average ​ Aggregate ​ ​ awards ​ contractual life ​ fair value RCUs Outstanding as of January 1, 2021 89,978 2.04 446 Granted during the year 119,918 — 368 Vested during the year ​ (5,984) ​ — ​ (140) Outstanding as of December 31, 2021 203,912 1.86 674 Granted during the year ​ 113,793 ​ — ​ 660 Vested during the year ​ (70,620) ​ — ​ (317) Outstanding as of December 31, 2022 ​ 247,085 ​ 1.49 ​ 1,017 PCUs ​ ​ ​ Outstanding as of January 1, 2021 89,978 2.04 446 Granted during the year 119,918 — 368 Vested during the year ​ (2,992) ​ — ​ (70) Forfeited during the year ​ (2,992) ​ — ​ (70) Outstanding as of December 31, 2021 203,912 1.86 674 Vested during the year ​ (65,044) ​ — ​ (189) Forfeited during the year ​ (5,576) ​ — ​ (128) Outstanding as of December 31, 2022 133,292 0.84 357 ​

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments
Schedule of commitments relating to vessels under construction	​ ​ ​ ​ ​ ​ As of December 31, ​ ​ 2022 Not later than one year 123,855 Later than one year and not later than three years ​ 576,727 Total 700,582 ​
Schedule of future gross minimum lease payments in relation to non-cancellable time charter agreements	​ ​ ​ ​ ​ As of December 31, ​ 2022 Not later than one year 656,072 Later than one year and not later than two years 477,474 Later than two years and not later than three years 379,389 Later than three years and not later than four years ​ 287,113 Later than four years and not later than five years ​ 214,922 Later than five years 210,599 Total 2,225,569 ​

Financial Risk Management (Tabl

Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Risk Management
Schedule of interest rate risk on NOK 2024 Bonds	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Hedge type Instrument type Counterparty Maturing in Notional amount Hedged item ​ ​ Receive 3-month NIBOR, pay 3-month LIBOR floating CCS ​ DNB ​ Nov 2024 ​ $ 32,850 ​ ​ Cash flow hedges ​ Receive 3-month NIBOR, pay 3-month LIBOR floating CCS ​ SEB ​ Nov 2024 ​ $ 32,850 ​ NOK 2024 Bonds of the same maturity and notional of the CCSs. ​ ​ Receive 3-month NIBOR, pay 3-month LIBOR floating CCS ​ Nordea ​ Nov 2024 ​ $ 32,850 ​ ​ ​ ​ ​ ​ ​ ​ Total ​ $ 98,550 ​ ​ ​
Schedule of expected cash flows for non-derivative financial liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ average ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ effective ​ Less ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ interest ​ than 1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ rate month 1-3 months 3-12 months 1-5 years 5+ years Total December 31, 2021 ​ Trade accounts payable ​ $ 15,770 122 — — — 15,892 Amounts due to related parties ​ 27 — — — — 27 Other payables and accruals* ​ 22,513 42,026 17,893 — — 82,432 Other non-current liabilities* ​ — — — 814 1,314 2,128 Variable interest loans 2.33 % 39,834 41,548 227,108 2,135,245 1,186,584 3,630,319 Bonds ​ — ​ 323,503 ​ 5,082 115,817 — 444,402 Lease liabilities ​ ​ ​ ​ 3,775 ​ 7,199 ​ 32,220 ​ 174,048 ​ 166,582 ​ 383,824 Total ​ $ 81,919 ​ 414,398 282,303 2,425,924 1,354,480 4,559,024 December 31, 2022 ​ ​ ​ Trade accounts payable ​ $ 18,848 877 — — — 19,725 Amounts due to related parties ​ 26 — — — — 26 Other payables and accruals* ​ 37,471 31,797 25,352 — — 94,620 Other non-current liabilities* ​ ​ — — — 1,458 1,402 2,860 Variable interest loans 6.41 % 35,718 126,423 288,527 2,288,419 929,869 3,668,956 Bonds ​ — ​ 1,808 ​ 26,819 200,005 350,873 579,505 Lease liabilities ​ ​ ​ ​ 5,350 ​ 10,192 ​ 45,989 ​ 197,221 ​ 150,504 ​ 409,256 Total ​ $ 97,413 ​ 171,097 386,687 2,687,103 1,432,648 4,774,948 * Non-financial liabilities are excluded.
Schedule of expected cash flows for derivative financial instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less than 1 ​ ​ ​ ​ ​ ​ ​ month ​ 1-3 months ​ 3-12 months ​ 1-5 years ​ 5+ years ​ Total December 31, 2021 Interest rate swaps 605 1,138 23,877 28,263 1,217 55,100 Cross currency swaps — (76) (430) (1,961) — ​ (2,467) Forward foreign exchange contracts 175 345 427 — — ​ 947 Total 780 1,407 23,874 26,302 1,217 ​ 53,580 December 31, 2022 Interest rate swaps 4,711 — 18,398 14,174 319 ​ 37,602 Cross currency swaps — (363) (2,229) (5,964) — ​ (8,556) Forward foreign exchange contracts 136 1,311 1,163 — — ​ 2,610 Total 4,847 948 17,332 8,210 319 ​ 31,656 ​
Summary of credit risk exposure	​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Cash and cash equivalents 282,246 368,286 Short-term cash deposits ​ — ​ 36,000 Trade and other receivables 28,595 22,897 Amounts due from related parties 18 61 Derivative financial instruments 2,509 38,608 ​

Capital Risk Management (Tables

Capital Risk Management (Tables)	12 Months Ended
	Dec. 31, 2022
Capital Risk Management
Schedule of the gearing ratio	​ ​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Borrowings, current portion 553,161 294,977 ​ Borrowings, non-current portion 3,105,059 3,004,767 ​ Lease liabilities, current portion 30,905 48,548 ​ Lease liabilities, non-current portion 271,945 287,828 ​ Derivative financial instruments, current liability ​ 25,518 ​ 2,834 ​ Derivative financial instruments, non-current liability ​ 28,694 ​ 5,498 ​ Derivative financial instruments, current assets ​ (596) ​ (25,383) ​ Derivative financial instruments, non-current assets ​ (1,913) ​ (13,225) ​ Total debt 4,012,773 3,605,844 ​ Total equity 1,568,371 1,721,778 ​ Total debt and equity 5,581,144 5,327,622 ​ Gearing ratio 71.9 % 67.7 %

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments
Schedule of fair value of the derivative assets	​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Derivative assets carried at fair value through profit or loss (FVTPL) ​ Interest rate swaps — 35,486 Forward foreign exchange contracts 91 3,122 Derivative assets designated and effective as hedging instruments carried at fair value ​ ​ ​ ​ Cross currency swaps ​ 2,418 ​ — Total 2,509 38,608 Derivative financial instruments, current assets 596 25,383 Derivative financial instruments, non-current assets 1,913 13,225 Total 2,509 38,608 ​
Schedule of fair value of the derivative liabilities	​ ​ ​ ​ ​ ​ ​ As of December 31, ​ 2021 2022 Derivative liabilities carried at fair value through profit or loss (FVTPL) ​ ​ ​ Interest rate swaps 53,192 — Forward foreign exchange contracts ​ 1,020 ​ 320 Derivative liabilities designated and effective as hedging instruments carried at fair value ​ ​ ​ ​ Cross currency swaps ​ — ​ 8,012 Total 54,212 8,332 Derivative financial instruments, current liability 25,518 2,834 Derivative financial instruments, non-current liability 28,694 5,498 Total 54,212 8,332 ​
Schedule of analysis of (loss)/gain on derivatives	​ ​ ​ ​ ​ ​ ​ ​ ​ For the year ended December 31, ​ 2020 2021 2022 Unrealized (loss)/gain on derivative financial instruments held for trading (64,044) 59,407 92,409 Realized loss on interest rate swaps held for trading (20,855) (35,585) (12,065) Realized gain/(loss) on forward foreign exchange contracts held for trading ​ 564 ​ (1,137) ​ (5,935) Ineffective portion of cash flow hedges (323) (5) 398 Total (84,658) 22,680 74,807 ​
Interest rate swaps
Financial Instruments
Schedule of principal terms of instruments held for trading	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional Amount ​ ​ Trade Effective Termination Fixed Interest December 31, December 31, Company ​ Counterparty ​ Date ​ Date ​ Date ​ Rate ​ 2021 ​ 2022 GasLog Deutsche Bank AG July 2016 July 2016 July 2022 1.98 % 66,667 N/A GasLog DNB July 2016 July 2016 July 2022 1.719 % 73,333 N/A GasLog HSBC July 2016 July 2016 July 2022 1.79 % 33,333 N/A GasLog SCB July 2020 July 2016 July 2022 2.015 % 66,667 N/A GasLog ​ HSBC ​ Feb 2017 ​ Feb 2017 ​ Feb 2022 ​ 2.005%/2.17 % 100,000 ​ N/A GasLog SCB July 2020 Feb 2017 Mar 2022 2.2145 % 100,000 N/A GasLog ABN Feb 2017 Feb 2017 Mar 2022 2.003 % 100,000 N/A GasLog Nordea Bank Finland (“Nordea”) May 2018 July 2020 July 2026 3.070 % 66,667 66,667 GasLog ​ Nordea ​ May 2018 ​ May 2018 ​ July 2026 ​ 2.562 % 66,667 ​ 66,667 GasLog SEB May 2018 July 2020 July 2024 3.025 % 50,000 50,000 GAS-twenty seven Ltd. DNB July 2020 July 2020 July 2024 3.146 % 48,889 48,889 GAS-twenty seven Ltd. ING July 2020 July 2020 July 2024 3.24 % 24,444 24,444 GasLog DNB May 2018 July 2018 July 2025 2.472 % 73,333 73,333 GasLog HSBC May 2018 Apr 2018 July 2024 2.475 % 33,333 33,333 GasLog (1) ​ HSBC ​ May 2018 ​ Apr 2018 ​ June 2021 ​ 2.550 % N/A ​ N/A GasLog (1) ​ ABN ​ June 2021 ​ Apr 2021 ​ July 2025 ​ 2.550 % 33,333 ​ 33,333 GasLog ​ Citibank Europe Plc. (“CITI”) ​ May 2018 ​ July 2020 ​ July 2024 ​ 3.082 % 30,000 ​ 30,000 GasLog ​ CITI ​ May 2018 ​ July 2021 ​ July 2025 ​ 3.095 % 30,000 ​ 30,000 GasLog ​ SEB ​ December 2018 ​ October 2018 ​ July 2026 ​ 2.745 % 50,000 ​ 50,000 GasLog ​ Nordea ​ December 2018 ​ October 2018 ​ July 2028 ​ 2.793 % 66,667 ​ 66,667 GasLog ​ DNB ​ December 2018 ​ January 2019 ​ July 2025 ​ 2.685 % 73,333 ​ 73,333 GasLog ​ SEB ​ December 2018 ​ July 2020 ​ July 2024 ​ 2.958 % 50,000 ​ 50,000 GasLog (2) ​ ING ​ May 2020 ​ July 2020 ​ July 2024 ​ 3.127 % 100,000 ​ 100,000 GAS-twenty seven Ltd. ​ DNB ​ July 2020 ​ April 2020 ​ April 2025 ​ 3.069 % 40,000 ​ 40,000 GAS-twenty seven Ltd. ​ ING ​ July 2020 ​ July 2020 ​ April 2025 ​ 3.176 % 20,000 ​ 20,000 GAS-fifteen Ltd. ​ NBG ​ September 2020 ​ October 2020 ​ July 2025 ​ 1.795 % 87,357 ​ 79,790 ​ ​ ​ ​ ​ ​ ​ ​ ​ Total 1,484,023 936,456 (1) In June 2021, the Group novated to ABN an interest rate swap with HSBC originally maturing in July 2025 with notional amount of $33,333 . (2) In May 2020, the Group terminated an interest rate swap with Nordea originally maturing in July 2024 and replaced it with a new swap with ING of the same notional amount of $100,000 and the same maturity date of July 2024 with an effective date of July 2020. The impact of these parallel transactions for the Group was a loss of $41 .
Cross currency swaps
Financial Instruments
Schedule of principal terms of the hedging instruments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional Amount ​ ​ Trade Effective Termination Interest December 31, December 31, Company ​ Counterparty ​ Date ​ Date ​ Date ​ Rate ​ 2021 ​ 2022 GasLog DNB Nov 2019 Nov 2019 Nov 2024 floating ​ 32,850 ​ 32,850 GasLog SEB Nov 2019 Nov 2019 Nov 2024 floating ​ 32,850 ​ 32,850 GasLog Nordea Nov 2019 Nov 2019 Nov 2024 floating ​ 32,850 ​ 32,850 ​ Total 98,550 98,550 ​
Forward foreign exchange contracts
Financial Instruments
Schedule of principal terms of instruments held for trading	The principal terms of the forward foreign exchange contracts held for trading which remain open and unsettled as of December 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fixed ​ Total Exchange ​ ​ ​ ​ ​ ​ Number of ​ ​ ​ Exchange Rate ​ Amount Company Counterparty Trade Date contracts Settlement Dates (EUR/USD) (in thousands) GasLog HSBC February 2022 3 January - March 2023 1.1373 - 1.1403 ​ € 1,500 GasLog ​ DNB ​ April 2022 ​ 6 ​ January - June 2023 ​ 1.1000 ​ € 6,000 GasLog ​ OCBC ​ April 2022 ​ 3 ​ January - March 2023 ​ 1.1051 - 1.1098 ​ € 3,000 GasLog ​ DNB ​ June 2022 ​ 6 ​ July - December 2023 ​ 1.1300 ​ € 6,000 GasLog ​ Societe Generale/Paris ​ July 2022 ​ 12 ​ January - December 2023 ​ 1.0466 ​ € 5,733 GasLog ​ ABN ​ October 2022 ​ 2 ​ November - December 2023 ​ 1.0122 - 1.0143 ​ € 1,000 GasLog ​ DNB ​ October 2022 ​ 6 ​ January - June 2023 ​ 0.9991 ​ € 3,000 GasLog ​ HSBC ​ October 2022 ​ 10 ​ January - October 2023 ​ 1.0058 ​ € 5,000 GasLog ​ ING Bank N.V., Amsterdam ​ October 2022 ​ 7 ​ January - June 2023 ​ 0.9894 - 0.9994 ​ € 4,500 GasLog ​ Nordea Bank Abp ​ October 2022 ​ 3 ​ January - March 2023 ​ 0.9924 - 0.9967 ​ € 3,000 GasLog ​ SCB ​ October 2022 ​ 9 ​ January - September 2023 ​ 1.0016 ​ € 4,500 GasLog ​ DNB ​ December 2022 ​ 6 ​ July - December 2023 ​ 1.0950 ​ € 6,000 ​ Total ​ € 49,233 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fixed ​ Total Exchange ​ ​ ​ ​ ​ ​ Number of ​ ​ ​ Exchange Rate ​ Amount Company Counterparty Trade Date contracts Settlement Dates (USD/SGD) (in thousands) GasLog ​ ABN ​ June 2022 ​ 1 ​ February 2023 ​ 1.3845 ​ S$ 2,500 GasLog ​ Citibank Europe PLC UK ​ June 2022 ​ 1 ​ February 2023 ​ 1.3846 ​ S$ 2,500 GasLog Goldman Sachs Bank Europe SE June 2022 1 February 2023 1.3768 ​ S$ 2,500 GasLog OCBC June 2022 1 February 2023 1.3852 ​ S$ 2,500 GasLog Citibank Europe PLC UK July 2022 1 February 2023 1.3997 ​ S$ 5,000 GasLog ING Bank N.V., Amsterdam July 2022 1 June 2023 1.3991 ​ S$ 2,000 GasLog ING Bank N.V., Amsterdam October 2022 2 February - June 2023 1.4306 - 1.4355 ​ S$ 10,000 GasLog Societe Generale/Paris October 2022 2 February - June 2023 1.4286 - 1.4329 ​ S$ 5,000 GasLog SCB October 2022 1 February 2023 1.4335 ​ S$ 2,500 GasLog OCBC November 2022 2 June - July 2023 1.3705 - 1.3717 ​ S$ 5,000 ​ ​ ​ ​ ​ ​ ​ ​ Total ​ S$ 39,500 ​

Cash Flow Reconciliations (Tabl

Cash Flow Reconciliations (Tables)	12 Months Ended
	Dec. 31, 2022
Cash Flow Reconciliations
Schedule of reconciliation of borrowings arising from financing activities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ Deferred ​ ​ ​ ​ ​ comprehensive ​ Non-cash ​ financing ​ ​ ​ ​ Cash flows ​ loss/(income) ​ items ​ costs, assets ​ Borrowings January 1, 2020 ​ ​ ​ ​ ​ ​ ​ 3,147,395 Proceeds from loans and bonds 2,138,035 — — — 2,138,035 Loans and bond repayments ​ (1,481,709) — (8,063) — ​ (1,489,772) Payment for bond repurchase at premium ​ (1,937) — — — ​ (1,937) Additions in deferred loan fees ​ (35,795) ​ — ​ 997 ​ (6,442) ​ (41,240) Deferred loan fees received ​ 792 — ​ — ​ — ​ 792 Amortization and write-off of deferred loan/bond issuance costs/premium (Note 19) — — ​ 22,876 — ​ 22,876 Retranslation of the NOK 2024 Bonds in USD — ​ 3,248 (6,176) — ​ (2,928) December 31, 2020 ​ ​ ​ ​ ​ ​ ​ ​ ​ 3,773,221 Proceeds from loans 471,867 — — — 471,867 Loans and bond repayments ​ (592,463) — — — ​ (592,463) Additions in deferred loan fees ​ (13,437) ​ — ​ 297 ​ 1,254 ​ (11,886) Deferred loan fees received ​ 379 — ​ — ​ — ​ 379 Amortization and write-off of deferred loan/bond issuance costs/premium (Note 19) — — ​ 20,286 — ​ 20,286 Retranslation of the NOK 2024 Bonds in USD — ​ (3,184) — — ​ (3,184) December 31, 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ 3,658,220 Proceeds from loans and bonds, net of discount ​ 374,659 ​ — ​ — ​ — ​ 374,659 Loans and bond repayments ​ (729,849) ​ — ​ — ​ — ​ (729,849) Additions in deferred loan fees ​ (5,188) ​ — ​ (6,036) ​ 3,214 ​ (8,010) Amortization and write-off of deferred loan/bond issuance costs/premium (Note 19) ​ — ​ — ​ 15,936 ​ — ​ 15,936 Retranslation of the NOK 2024 Bonds in USD ​ — ​ (11,212) ​ — ​ — ​ (11,212) December 31, 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ 3,299,744 ​
Schedule of reconciliation of derivatives arising from financing activities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ ​ ​ ​ Cash ​ comprehensive ​ Non-cash ​ Net derivative ​ ​ flows ​ income/(loss) ​ items ​ (liabilities)/assets January 1, 2020 ​ ​ ​ ​ ​ (45,931) Unrealized loss on derivative financial instruments held for trading (Note 26) ​ — ​ — ​ (64,044) ​ (64,044) Ineffective portion of cash flow hedges (Note 26) — — (323) (323) Payment for interest rate swaps termination ​ 31,662 ​ — ​ — ​ 31,662 Proceeds from entering into interest rate swaps ​ (31,622) ​ — ​ — ​ (31,622) Payment for CCS termination/modification ​ 4,052 ​ — ​ (4,052) ​ — Effective portion of changes in the fair value of derivatives designated as cash flow hedging instruments — 2,498 — 2,498 December 31, 2020 ​ ​ ​ ​ ​ (107,760) Unrealized gain on derivative financial instruments held for trading (Note 26) — — 59,407 59,407 Ineffective portion of cash flow hedges (Note 26) — — (5) (5) Effective portion of changes in the fair value of derivatives designated as cash flow hedging instruments — (3,345) — (3,345) December 31, 2021 ​ ​ ​ ​ ​ (51,703) Unrealized gain on derivative financial instruments held for trading (Note 26) ​ — ​ — ​ 92,409 ​ 92,409 Ineffective portion of cash flow hedges (Note 26) — — 398 398 Effective portion of changes in the fair value of derivatives designated as cash flow hedging instruments — (10,828) — (10,828) December 31, 2022 ​ ​ ​ ​ ​ 30,276 ​
Schedule of reconciliation of lease liabilities arising from financing activities	​ ​ ​ ​ ​ ​ ​ ​ ​ Cash flows Non-cash items Lease liabilities January 1, 2020 ​ 204,930 Interest expense on leases (Note 19) — 9,921 9,921 Additions — 2,155 2,155 Payments for interest (9,911) — (9,911) Principal elements of lease payments (11,150) 225 (10,925) December 31, 2020 ​ 196,170 Interest expense on leases (Note 19) — 10,269 10,269 Additions — 121,520 121,520 Payments for interest (10,269) — (10,269) Principal elements of lease payments (14,843) 3 (14,840) December 31, 2021 ​ 302,850 Interest expense on leases (Note 19) — 13,639 13,639 Additions — 75,788 75,788 Payments for interest (13,639) — (13,639) Principal elements of lease payments (42,262) — (42,262) December 31, 2022 ​ ​ ​ ​ ​ 336,376

Organization and Operations - G

Organization and Operations - General information (Details) $ / shares in Units, $ in Thousands								12 Months Ended
	Dec. 31, 2022	Mar. 28, 2022	Oct. 26, 2021	Jun. 09, 2021 person	Feb. 21, 2021 $ / shares	Jun. 29, 2020 USD ($)	May 12, 2014 USD ($) $ / shares shares	Dec. 31, 2020 USD ($)
Organization and Operations
Number of persons in Board of Directors | person				5
Net proceeds after deducting underwriting discounts, commissions and other offering expenses | $								$ 36,000
Common shares
Organization and Operations
Net proceeds after deducting underwriting discounts, commissions and other offering expenses | $						$ 36,000
GasLog Partners LP | IPO
Organization and Operations
Ownership interest in GasLog Partners offered under initial public offering (in percent)							48.20%
GasLog Partners LP | IPO | Common shares
Organization and Operations
Number of units issued							9,660,000
Net proceeds after deducting underwriting discounts, commissions and other offering expenses | $							$ 186,029
GasLog Partners LP | Over allotment | Common shares
Organization and Operations
Number of units issued							1,260,000
GasLog Partners LP | Acquisition of subsidiaries
Organization and Operations
Ownership interest in GasLog Partners in transaction with parent (in percent)							49.80%
Incentive distribution rights threshold for cash distribution per quarter (in dollars per unit) | $ / shares							$ 0.43125
Cash consideration paid to GasLog in exchange for the contribution of net assets | $							$ 65,695
GasLog Partners LP | Acquisition of subsidiaries | Common shares
Organization and Operations
Number of units issued							162,358
GasLog Partners LP | Acquisition of subsidiaries | Subordinated units
Organization and Operations
Number of units issued							9,822,358
GasLog Partners LP | Acquisition of subsidiaries | General partner units
Organization and Operations
Number of units issued							400,913
General partner interest in GasLog Partners							2%
Global Energy & Power Infrastructure Team
Organization and Operations
Price per unit/share (in dollars per unit/share) | $ / shares					$ 5.80
GAS-three Ltd. and GAS-ten Ltd
Organization and Operations
Leaseback term (in years)			5 years
GAS-six Ltd
Organization and Operations
Leaseback term (in years)		5 years
GasLog Partners LP
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
General partner interest in GasLog Partners	2%
GAS-three Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
GAS-three Ltd | GasLog Partners LP
Organization and Operations
Ownership interest in subsidiary (in percent)							100%
GAS-four Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
GAS-four Ltd | GasLog Partners LP
Organization and Operations
Ownership interest in subsidiary (in percent)							100%
GAS-five Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
GAS-five Ltd | GasLog Partners LP
Organization and Operations
Ownership interest in subsidiary (in percent)							100%
GasLog Partners' subsidiaries acquired after IPO | GasLog Partners LP
Organization and Operations
Ownership interest in subsidiary (in percent)	100%

Organization and Operations - C

Organization and Operations - Composition of the group (Details)				12 Months Ended
	Dec. 31, 2022 m³	Dec. 31, 2021	Feb. 09, 2017	Dec. 31, 2022 employee	Dec. 31, 2021 employee	Dec. 31, 2020 employee
Organization and Operations
Average number of employees employed | employee				152	159	176
Egypt LNG Shipping Ltd / Associate
Organization and Operations
Ownership interest in associate (in percent)	25%	25%
LNG Cargo capacity (in cbm) per vessel	145,000
Gastrade
Organization and Operations
Ownership interest in associate (in percent)	20%	20%	20%
GasLog Investments Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GasLog Investment Holdings Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GasLog Carriers Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GasLog Shipping Company, Ltd.
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GasLog Partners GP LLC
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GasLog Cyprus Investments Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GasLog Services UK Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GasLog Services US Inc
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GasLog Asia Pte Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GasLog LNG Services Ltd.
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GAS-Two Panama S.A.
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GasLog-one Malta Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GAS-one Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	155,000
GAS-two Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	155,000
GAS-six Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	155,000
GAS-nine Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	155,000
GAS-ten Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	155,000
GAS-fifteen Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	153,600
GAS-eighteen Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GAS-twenty two Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-twenty three Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-twenty four Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-twenty five Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-twenty six Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	170,000
GAS-twenty eight Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	180,000
GAS-thirty Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	180,000
GAS-thirty one Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	180,000
GAS-thirty two Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-thirty three Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-thirty four Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	180,000
GAS-thirty five Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	180,000
GAS-FFA Trading Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GAS-FFA Partnership Trading Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
GAS-thirty eight Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-thirty nine Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-forty Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-forty one Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	174,000
GasLog Hellas-1 Special Maritime Enterprise
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	180,000
GasLog Hellas-2 Special Maritime Enterprise
Organization and Operations
Ownership interest in subsidiary (in percent)	100%
LNG Cargo capacity (in cbm) per vessel	145,000
GasLog Partners LP
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
GasLog Partners Holdings LLC
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
GasLog-two Malta Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
GAS-three Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	155,000
GAS-four Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	155,000
GAS-five Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	155,000
GAS-seven Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	155,000
GAS-eight Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	155,000
GAS-eleven Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-twelve Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-thirteen Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-fourteen Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	174,000
GAS-sixteen Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	145,000
GAS-seventeen Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	145,000
GAS-nineteen Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	145,000
GAS-twenty Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
GAS-twenty one Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	145,000
GAS-twenty seven Ltd
Organization and Operations
Ownership interest in subsidiary (in percent)	33.20%
LNG Cargo capacity (in cbm) per vessel	170,000

Significant Accounting Polici_4

Significant Accounting Policies - Going concern (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Going concern
Current assets	$ 468,372	$ 325,580
Current liabilities	533,056	779,123
Working capital position	(64,684)
Current portion of borrowings	294,977	553,161
Unamortized fees	10,998	12,486
Unearned revenue	71,228	$ 69,768
GAS-fifteen Ltd
Going concern
Current portion of borrowings	79,099
Unamortized fees	$ 691

Significant Accounting Polici_5

Significant Accounting Policies - Useful lives (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Useful lives of long lived assets
Decrease in future annual depreciation expense as a result of increase in estimated scrap value	$ (2,151)
Vessels
Useful lives of long lived assets
Useful lives	35 years
Dry-docking component
Useful lives of long lived assets
Useful lives	5 years
Intermediate survey component
Useful lives of long lived assets
Useful lives	2 years 6 months
Intermediate survey component | Minimum
Useful lives of long lived assets
Useful lives	1 year
Intermediate survey component | Maximum
Useful lives of long lived assets
Useful lives	3 years
Furniture, computer, software and other office equipment | Minimum
Useful lives of long lived assets
Useful lives	3 years
Furniture, computer, software and other office equipment | Maximum
Useful lives of long lived assets
Useful lives	5 years
Leasehold improvements
Useful lives of long lived assets
Useful lives	12 years

Significant Accounting Polici_6

Significant Accounting Policies - Classification of the non-controlling interests (Details)	12 Months Ended
	Dec. 31, 2022 item
GasLog Partners LP
Disclosure of subsidiaries
Available cash percentage the Partnership is required to distribute	100%
Number of days after the quarter cash distributed to partners	45 days
GasLog Partners LP
Disclosure of subsidiaries
GasLog Partner common units not directly or indirectly held by GasLog	36,066,259

Significant Accounting Polici_7

Significant Accounting Policies - Key sources of estimation uncertainty (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) item	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Vessels
Annual escalation factor for operating expenses (as a percent)	1%
Impairment loss on vessels	$ 68,287	$ 153,669	$ 28,627
Vessels
Vessels
Tangible fixed assets and vessels under construction	$ 4,480,422	$ 4,972,283
Discount rate used to estimate future cash flows	8.40%	7.50%
Steam Vessels
Vessels
Discount rate used to estimate future cash flows	8.40%	7.50%
Number of vessels for which recoverable amount (value in use) is lower than carrying amount | item	3
Number of vessels | item	4
Impairment loss on vessels	$ 11,376

Goodwill (Details)

Goodwill (Details) - Goodwill	Dec. 31, 2022 € / $
Assumptions
Average inflation rate	1%
Pre-tax discount rate	8.30%
Annual growth rate	1%
Foreign exchange rate (EUR/USD)	1.03

Equity Transactions - Offerings

Equity Transactions - Offerings (Details) $ / shares in Units, $ in Thousands												12 Months Ended
	Jul. 01, 2022 shares	Jun. 30, 2022 EquityInstruments shares	Apr. 01, 2022 EquityInstruments shares	Jul. 01, 2021 shares	Apr. 06, 2021 EquityInstruments shares	Sep. 25, 2020 EquityInstruments shares	Jul. 01, 2020 shares	Jun. 30, 2020 EquityInstruments shares	Jun. 29, 2020 USD ($)	Apr. 03, 2020 EquityInstruments shares	Feb. 05, 2020 USD ($)	Dec. 31, 2022 USD ($) EquityInstruments shares	Dec. 31, 2021 USD ($) EquityInstruments $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares
Equity transactions
Repurchases of units | $												$ 49,244	$ 18,388	$ 2,996
Net proceeds after deducting underwriting discounts, commissions and other offering expenses | $														36,000
Dividend declared | $												95,738	98,522	92,557
Non-controlling interests
Equity transactions
Dividend declared | $												$ 28,442	$ 31,236	$ 56,859
GasLog Partners LP | RCUs
Equity transactions
Number of units vested during the period | EquityInstruments		50,982	19,638		5,984	182,850		11,776		25,551		70,620	5,984
GasLog Partners LP | PCUs
Equity transactions
Number of units vested during the period | EquityInstruments		50,982	14,062		2,992	182,850		9,813		21,292		65,044	2,992
ATM Programme | GasLog Partners LP
Equity transactions
Remaining authorized amount | $												$ 116,351
Common shares
Equity transactions
Net proceeds after deducting underwriting discounts, commissions and other offering expenses | $									$ 36,000
Common shares | GasLog Partners LP
Equity transactions
Marginal percentage interest in distributions												98%
Common shares | GasLog Partners LP | Non-controlling interests
Equity transactions
Dividend declared | $												$ 1,441
Common shares | GasLog Partners LP | GasLog Partners' Plan
Equity transactions
Number of units issued | shares		101,964	33,700		8,976	365,700		21,589		46,843
Common shares | ATM Programme | GasLog Partners LP
Equity transactions
Number of units issued | shares													3,195,401
Price per unit/share (in dollars per unit/share) | $ / shares													$ 3.19
Net proceeds after deducting underwriting discounts, commissions and other offering expenses | $													$ 9,633
Common shares | Unit repurchase programme | GasLog Partners LP
Equity transactions
Unit repurchase programme limit | $											$ 25,000
Number of units repurchased | shares														191,490
Number of units cancelled | shares														191,490
Share repurchase programme, weighted average price | $ / shares														$ 5.18
Repurchases of units | $														$ 996
Common shares | Conversion Of B Units | GasLog Partners LP
Equity transactions
Number of units issued | shares	415,000			415,000			415,000
Preference shares | GasLog Partners LP | Non-controlling interests
Equity transactions
Dividend declared | $												$ 27,001
Preference shares | Unit repurchase programme | GasLog Partners LP
Equity transactions
Number of units repurchased | shares												1,973,611	733,978
Number of units cancelled | shares												1,973,611	733,978
Repurchases of units | $												$ 49,244	$ 18,388
Partnership's Series A Preference Units | Unit repurchase programme | GasLog Partners LP
Equity transactions
Number of units repurchased | shares												665,016
Number of units cancelled | shares												665,016
Repurchases of units | $												$ 16,420
Distribution rate												8.625%
Partnership's Series B Preference Units | Unit repurchase programme | GasLog Partners LP
Equity transactions
Number of units repurchased | shares												639,189	464,429
Number of units cancelled | shares												639,189	464,429
Repurchases of units | $												$ 16,080	$ 11,580
Distribution rate												8.20%
Partnership's Series C Preference Units | Unit repurchase programme | GasLog Partners LP
Equity transactions
Number of units repurchased | shares												669,406	269,549
Number of units cancelled | shares												669,406	269,549
Repurchases of units | $												$ 16,744	$ 6,808
Distribution rate												8.50%
General partner units | GasLog Partners LP
Equity transactions
Marginal percentage interest in distributions												2%
Class B Units | GasLog Partners LP
Equity transactions
Conversion ratio of class B units into common units	1
Class B Units | GasLog Partners LP | GasLog Ltd.
Equity transactions
Number of units converted | shares	415,000			415,000			415,000
Number of shares outstanding | shares	1,245,000

Equity Transactions - Allocatio

Equity Transactions - Allocation of GasLog Partners' profit/(loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Allocation of GasLog Partners' (loss)/profit
Profit/(loss) for the year	$ 297,247	$ 80,516	$ 3,289
Partnership's profit/(loss) allocated to GasLog	207,450	67,663	(44,948)
Partnership's profit allocated to non-controlling interests	89,797	12,853	48,237
GasLog Partners LP
Allocation of GasLog Partners' (loss)/profit
Profit/(loss) for the year	118,986	5,726	56,859
Partnership's profit/(loss) allocated to GasLog	29,189	(7,127)	8,622
Partnership's profit allocated to non-controlling interests	89,797	12,853	48,237
GasLog Partners LP | Common shares
Allocation of GasLog Partners' (loss)/profit
Profit/(loss) for the year	90,630	(23,486)	25,970
GasLog Partners LP | General partner units
Allocation of GasLog Partners' (loss)/profit
Profit/(loss) for the year	1,898	(482)	561
GasLog Partners LP | Preference shares
Allocation of GasLog Partners' (loss)/profit
Profit/(loss) for the year	$ 26,458	$ 29,694	$ 30,328

Investment in Associates - Asso

Investment in Associates - Associate (Details) $ in Thousands				12 Months Ended
	Dec. 31, 2022 USD ($) m³	Dec. 31, 2021 USD ($)	Feb. 09, 2017	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Rollforward of investment in associate
Share of profit of associates				$ 4,562	$ 1,969	$ 2,192
Associates
Rollforward of investment in associate
Beginning balance				23,508	21,759
Additions				753	230
Share of profit of associates				4,562	1,969
Dividend declared					(450)
Ending balance	$ 28,823	$ 23,508		28,823	23,508	$ 21,759
Egypt LNG Shipping Ltd / Associate
Interest in Associate
Equity interest in associate (as a percent)	25%	25%
Cargo capacity (in cbm) | m³	145,000
Gastrade
Interest in Associate
Equity interest in associate (as a percent)	20%	20%	20%
Rollforward of investment in associate
Additions				$ 753	$ 230

Tangible Fixed Assets and Ves_3

Tangible Fixed Assets and Vessels Under Construction (Details) $ in Thousands							1 Months Ended					12 Months Ended
	Dec. 31, 2022 USD ($) item	Mar. 31, 2022 USD ($)	Mar. 28, 2022 USD ($)	Feb. 02, 2022 USD ($) m³	Feb. 07, 2020 USD ($)	Oct. 11, 2016	Jun. 30, 2022 USD ($)	Nov. 30, 2021 m³	Jun. 30, 2020 USD ($)	Dec. 31, 2018 item m³	Aug. 31, 2018 item m³	Dec. 31, 2022 USD ($) item	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2015 item	Dec. 31, 2014 item	Jun. 01, 2020 USD ($)
Tangible Fixed Assets and Vessels Under Construction
Impairment loss												$ (68,287)	$ (153,669)	$ (28,627)
Loss from sale of property, plant and equipment												406	1,100	572
Keppel Shipyard Limited
Tangible Fixed Assets and Vessels Under Construction
Threshold period after which if LLI has not been utilized in a vessel conversion for items will be charged at a percentage of the original cost, in years						3 years
LLI discounted purchase price, expressed as a percentage of the original cost						85%
LLI cost, expressed as a percentage of original cost						115%
Payment for acquisition of LLI					$ 17,625
MSL | Purchase of depot spares
Tangible Fixed Assets and Vessels Under Construction
Number of vessels acquired | item															2	6
Capital commitment																	$ 8,000
GAS-thirty three Ltd | Samsung
Tangible Fixed Assets and Vessels Under Construction
Cargo capacity (in cbm) | m³											174,000
Number of LNG carriers per the shipbuilding contract | item											1
GAS-thirty four Ltd | Samsung
Tangible Fixed Assets and Vessels Under Construction
Cargo capacity (in cbm) | m³										180,000
Number of LNG carriers per the shipbuilding contract | item										1
GAS-thirty five Ltd | Samsung
Tangible Fixed Assets and Vessels Under Construction
Cargo capacity (in cbm) | m³										180,000
Number of LNG carriers per the shipbuilding contract | item										1
Tangible fixed assets
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												5,002,829
Balance, at the end of the year	$ 4,514,663											4,514,663	5,002,829
Vessels
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												4,972,283
Balance, at the end of the year	4,480,422											4,480,422	4,972,283
Vessels pledged as collateral	$ 4,480,422											$ 4,480,422	$ 4,972,283
Discount rate used to estimate future cash flows	8.40%											8.40%	7.50%
Gaslog Chelsea
Tangible Fixed Assets and Vessels Under Construction
Cargo capacity (in cbm) | m³				153,600
Proceeds from sale												$ 108,632
Extra proceeds due to variation orders												2,598
Proceeds to be received from sale	$ 159,052											159,052
Interest capitalized	$ 3,294
Non-cash impairment loss		$ 19,350
Gaslog Chelsea | Gastrade
Tangible Fixed Assets and Vessels Under Construction
Agreed sale value of vessel				$ 265,086
Gaslog Skagen
Tangible Fixed Assets and Vessels Under Construction
Disposal			$ (160,116)
Non-cash impairment loss		$ 9,534
Gains (losses) arising from sale and leaseback transactions												(577)
Steam Vessels
Tangible Fixed Assets and Vessels Under Construction
Impairment loss												$ (11,376)
Number of vessels for which recoverable amount (value in use) is lower than carrying amount | item	3											3
Number Of Vessels | item	4											4
Impairment reversal resulting from potential increase in re-chartering rate												$ (22,034)
Impairment loss resulting from potential decrease in re-chartering rate												$ 14,027
Discount rate used to estimate future cash flows	8.40%											8.40%	7.50%
Percentage of increase or decrease in the discount rate for sensitivity analysis												0.50%
Impairment loss due to increase in discount rate												$ 3,076
Impairment reversal due to decrease in discount rate												(3,078)
Steam Vessels | Average
Tangible Fixed Assets and Vessels Under Construction
Charter market rate used (per day)												35	$ 35
Increase or decrease in re-chartering rate for sensitivity analysis												$ 5
Steam Vessels | GasLog Partners LP
Tangible Fixed Assets and Vessels Under Construction
Number of vessels for which recoverable amount (value in use) is lower than carrying amount | item	2											2
Number Of Vessels | item	3											3
Steam Vessels | Gaslog Ltd.
Tangible Fixed Assets and Vessels Under Construction
Number of vessels for which recoverable amount (value in use) is lower than carrying amount | item	1											1
Steam vessels impaired during current period
Tangible Fixed Assets and Vessels Under Construction
Impairment loss												$ (11,376)
Balance, at the end of the year	$ 194,515											194,515
Methane Shirley Elisabeth
Tangible Fixed Assets and Vessels Under Construction
Disposal							$ (67,339)
Non-cash impairment loss							14,664
Loss from sale of property, plant and equipment												166
Methane Heather Sally
Tangible Fixed Assets and Vessels Under Construction
Disposal							(74,123)
Non-cash impairment loss							$ 13,363
Gains (losses) arising from sale and leaseback transactions												337
Methane Jane Elizabeth
Tangible Fixed Assets and Vessels Under Construction
Impairment loss												(1,412)
Balance, at the end of the year	65,408											65,408
GasLog Athens
Tangible Fixed Assets and Vessels Under Construction
Impairment loss												(6,932)
Balance, at the end of the year	64,115											64,115
Methane Alison Victoria
Tangible Fixed Assets and Vessels Under Construction
Impairment loss												(3,032)
Balance, at the end of the year	64,992											64,992
Office property and other tangible assets
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												30,546
Balance, at the end of the year	34,241											34,241	30,546
Office property and other tangible assets | Egypt LNG Shipping Ltd / Associate
Tangible Fixed Assets and Vessels Under Construction
Loss from sale of property, plant and equipment									$ 572
Price for selling property, plant and equipment									$ 2,457
Vessels under construction
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												22,939
Balance, at the end of the year	210,099											210,099	22,939
Progress shipyard installments paid	179,314											179,314
Progress shipyard installments	179,314											179,314
Onsite supervision costs	1,485											1,485
Critical spare parts, equipment and other vessel delivery expenses	29,300											29,300	22,939
Vessels under construction | DSME
Tangible Fixed Assets and Vessels Under Construction
Capital commitment	700,582											700,582
Hull No. 2532 | DSME
Tangible Fixed Assets and Vessels Under Construction
Cargo capacity (in cbm) | m³								174,000
Hull No. 2533 | DSME
Tangible Fixed Assets and Vessels Under Construction
Cargo capacity (in cbm) | m³								174,000
Hull No. 2534 | DSME
Tangible Fixed Assets and Vessels Under Construction
Cargo capacity (in cbm) | m³								174,000
Hull No. 2535 | DSME
Tangible Fixed Assets and Vessels Under Construction
Cargo capacity (in cbm) | m³								174,000
Cost | Tangible fixed assets
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												6,302,766	6,111,421
Additions												12,298	20,176
Disposal												(530,752)	(396,271)
Transfer from vessels under construction													581,952
Fully amortized fixed assets												(3,274)	(14,512)
Balance, at the end of the year	5,781,038											5,781,038	6,302,766	6,111,421
Cost | Vessels
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												6,265,547	6,078,041
Additions												7,924	16,337
Disposal												(530,752)	(396,271)
Transfer from vessels under construction													581,952
Fully amortized fixed assets												(2,903)	(14,512)
Balance, at the end of the year	5,739,816											5,739,816	6,265,547	6,078,041
Cost | Office property and other tangible assets
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												37,219	33,380
Additions												4,374	3,839
Fully amortized fixed assets												(371)
Balance, at the end of the year	41,222											41,222	37,219	33,380
Cost | Vessels under construction
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												33,916	132,839
Additions												187,160	483,029
Transfer from vessels under construction													(581,952)
Balance, at the end of the year	221,076											221,076	33,916	132,839
Accumulated depreciation and impairment loss | Tangible fixed assets
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												(1,299,937)	(1,082,912)
Depreciation												(168,160)	(185,663)
Disposal												266,735	96,818
Impairment loss												(68,287)	(142,692)
Fully amortized fixed assets												3,274	14,512
Balance, at the end of the year	(1,266,375)											(1,266,375)	(1,299,937)	(1,082,912)
Accumulated depreciation and impairment loss | Vessels
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												(1,293,264)	(1,076,867)
Depreciation												(167,481)	(185,035)
Disposal												266,735	96,818
Impairment loss												(68,287)	(142,692)
Fully amortized fixed assets												2,903	14,512
Balance, at the end of the year	(1,259,394)											(1,259,394)	(1,293,264)	(1,076,867)
Accumulated depreciation and impairment loss | Office property and other tangible assets
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												(6,673)	(6,045)
Depreciation												(679)	(628)
Fully amortized fixed assets												371
Balance, at the end of the year	(6,981)											(6,981)	(6,673)	$ (6,045)
Accumulated depreciation and impairment loss | Vessels under construction
Tangible Fixed Assets and Vessels Under Construction
Balance, at the beginning of the year												(10,977)
Impairment loss													(10,977)
Balance, at the end of the year	$ (10,977)											$ (10,977)	$ (10,977)

Leases (Details)

Leases (Details) - USD ($) $ in Thousands					12 Months Ended
	Oct. 31, 2022	Mar. 28, 2022	Oct. 26, 2021	Feb. 24, 2016	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases
Right-of-Use Assets at the beginning of the year					$ 363,035	$ 203,437
Additions, net						176,888
Additions/(write-offs), net					113,929
Depreciation					(60,479)	(17,290)
Right-of-Use Assets at the end of the year					416,485	363,035	$ 203,437
Analysis of lease liabilities
Lease liabilities at the beginning of the year					302,850	196,170
Additions, net					75,788	121,520
Interest expense on leases					13,639	10,269	9,921
Payments					(55,901)	(25,109)
Lease liabilities at the end of the year					336,376	302,850	196,170
Lease liabilities, current portion					48,548	30,905
Lease liabilities, non-current portion					287,828	271,945
Lease expense incurred for low value leases					337	344
Expense relating to short-term leases for which recognition exemption has been used					6	23
Revenue from subleasing right-of-use assets					108,773	42,034
GAS-twenty six Ltd
Leases
Proceeds from sale and finance leaseback				$ 217,000
Duration of bareboat hire holiday period which expired on September 21, 2016 (in days)				210 days
GAS-three Ltd. and GAS-ten Ltd
Leases
Proceeds from sale and finance leaseback			$ 242,979
Leaseback term (in years)			5 years
Additions, net			$ 173,550
Analysis of lease liabilities
Additions, net			$ 118,176
GAS-six Ltd
Leases
Proceeds from sale and finance leaseback		$ 123,448
Leaseback term (in years)		5 years
Additions, net		$ 83,969
Analysis of lease liabilities
Additions, net		$ 57,412
GAS-twenty one Ltd
Leases
Proceeds from sale and finance leaseback	$ 49,472
Additions, net	30,345
Analysis of lease liabilities
Additions, net	$ 18,719
Minimum | GAS-twenty six Ltd
Leases
Sale leaseback, repurchase period				10 years
Maximum | GAS-twenty six Ltd
Leases
Leaseback term (in years)				20 years
Sale leaseback, repurchase period				17 years
Vessels
Leases
Right-of-Use Assets at the beginning of the year					356,555	197,668
Additions, net						173,542
Additions/(write-offs), net					114,271
Depreciation					(57,675)	(14,655)
Right-of-Use Assets at the end of the year					413,151	356,555	197,668
Vessels' Equipment
Leases
Right-of-Use Assets at the beginning of the year					1,640	1,437
Additions, net						1,426
Additions/(write-offs), net					896
Depreciation					(1,674)	(1,223)
Right-of-Use Assets at the end of the year					862	1,640	1,437
Properties
Leases
Right-of-Use Assets at the beginning of the year					4,823	4,258
Additions, net						1,961
Additions/(write-offs), net					(1,238)
Depreciation					(1,127)	(1,396)
Right-of-Use Assets at the end of the year					2,458	4,823	4,258
Other
Leases
Right-of-Use Assets at the beginning of the year					17	74
Additions, net						(41)
Depreciation					(3)	(16)
Right-of-Use Assets at the end of the year					$ 14	$ 17	$ 74

Cash and Cash Equivalents (Deta

Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash and Cash Equivalents
Current accounts	$ 146,611	$ 175,741
Time deposits (with original maturities of three months or less)	220,986	104,274
Ship management client accounts	14	119
Restricted cash	675	2,112
Total	368,286	$ 282,246	$ 367,269	$ 263,747
Time deposits under short-term cash deposits	$ 36,000

Trade and Other Receivables (De

Trade and Other Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Trade and Other Receivables
Trade receivables	$ 3,207	$ 574
VAT receivable	832	922
Accrued income	8,647	10,426
Insurance claims	1,444	7,839
Other receivables	8,767	8,834
Total	22,897	28,595
Allowance for expected credit losses	$ 0	$ 0

Other Non-Current Assets (Detai

Other Non-Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Non-Current Assets
Various guarantees	$ 219	$ 603
Other long-term assets	1,873	4,263
Total	$ 2,092	$ 4,866

Share Capital and Preference _3

Share Capital and Preference Shares (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Jun. 29, 2020	Feb. 14, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Capital and Preference Shares
Shares authorized (in shares)			500,000,000
Par value per share (in dollar per share)			$ 0.01
Repurchases of units			$ 49,244	$ 18,388	$ 2,996
Proceeds from private placement					36,000
Movements in the number of shares, the share capital, the Preference Shares, the contributed surplus and the treasury shares
Balance at beginning of the year			1,568,371	1,597,137	1,649,853
Purchase of treasury shares					(2,996)
Proceeds from private placement, net of offering costs					34,993
Dividends declared deducted from contributed surplus due to accumulated deficit			(95,738)	(98,522)	(92,557)
Balance at the end of the year			$ 1,721,778	$ 1,568,371	$ 1,597,137
Common shares
Share Capital and Preference Shares
Price of issued shares	$ 2.50
Proceeds from private placement	$ 36,000
Movements in the number of shares, the share capital, the Preference Shares, the contributed surplus and the treasury shares
Proceeds from private placement, net of offering costs (in shares)	14,400,000
Share repurchase programme | Common shares
Share Capital and Preference Shares
Number of shares repurchased		323,919
Share repurchase programme, weighted average price		$ 6.1443
Repurchases of units		$ 2,000
Issued capital | Common shares
Share Capital and Preference Shares
Par value per share (in dollar per share)			$ 0.01	$ 0.01	$ 0.01
Shares issued			95,389,062	95,389,062	95,176,443
Movements in the number of shares, the share capital, the Preference Shares, the contributed surplus and the treasury shares
Outstanding at beginning of year (in shares)			95,389,062	95,176,443	80,871,670
Balance at beginning of the year			$ 954	$ 954	$ 810
Purchase of treasury shares (in shares)					(323,919)
Proceeds from private placement, net of offering costs (in shares)					14,400,000
Proceeds from private placement, net of offering costs					$ 144
Treasury shares distributed for awards vested or exercised in the year (in shares)				212,619	228,692
Outstanding at end of year (in shares)			95,389,062	95,389,062	95,176,443
Balance at the end of the year			$ 954	$ 954	$ 954
Issued capital | Preference shares
Share Capital and Preference Shares
Shares issued			4,600,000	4,600,000	4,600,000
Movements in the number of shares, the share capital, the Preference Shares, the contributed surplus and the treasury shares
Outstanding at beginning of year (in shares)			4,600,000	4,600,000	4,600,000
Balance at beginning of the year			$ 46	$ 46	$ 46
Outstanding at end of year (in shares)			4,600,000	4,600,000	4,600,000
Balance at the end of the year			$ 46	$ 46	$ 46
Contributed surplus
Movements in the number of shares, the share capital, the Preference Shares, the contributed surplus and the treasury shares
Balance at beginning of the year			692,536	759,822	760,671
Proceeds from private placement, net of offering costs					34,849
Dividends declared deducted from contributed surplus due to accumulated deficit			(33,648)	(67,286)	(35,698)
Balance at the end of the year			$ 658,888	$ 692,536	$ 759,822
Treasury shares
Share Capital and Preference Shares
Shares issued					216,683
Movements in the number of shares, the share capital, the Preference Shares, the contributed surplus and the treasury shares
Outstanding at beginning of year (in shares)				216,683	121,456
Balance at beginning of the year				$ (1,340)	$ (2,159)
Purchase of treasury shares (in shares)					323,919
Purchase of treasury shares					$ (2,000)
Treasury shares distributed for awards vested or exercised in the year (in shares)				(212,619)	(228,692)
Treasury shares distributed for awards vested or exercised in the year				$ 1,314	$ 2,819
Treasury shares cancelled (in shares)				(4,064)
Treasury shares cancelled				$ 26
Outstanding at end of year (in shares)					216,683
Balance at the end of the year					$ (1,340)

Reserves - Movements in reserve

Reserves - Movements in reserves (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Movements in reserves
Balance at beginning of the year	$ 1,568,371	$ 1,597,137	$ 1,649,853
Effective portion of changes in fair value of cash flow hedges	384	(161)	(750)
Share-based compensation, net of accrued dividend	758	3,351	5,385
Settlement of share-based compensation		(5,195)	(5)
Actuarial gain			57
Balance at the end of the year	1,721,778	1,568,371	1,597,137
Reserves
Movements in reserves
Balance at beginning of the year	15,322	18,667	16,799
Effective portion of changes in fair value of cash flow hedges	384	(161)	(750)
Share-based compensation, net of accrued dividend	758	3,351	5,385
Settlement of share-based compensation		(6,535)	(2,824)
Actuarial gain			57
Balance at the end of the year	16,464	15,322	18,667
Hedging | Reserves
Movements in reserves
Balance at beginning of the year	(3,983)	(3,822)	(3,072)
Effective portion of changes in fair value of cash flow hedges	384	(161)	(750)
Balance at the end of the year	(3,599)	(3,983)	(3,822)
Employee benefits | Reserves
Movements in reserves
Balance at beginning of the year	(99)	(99)	(156)
Actuarial gain			57
Balance at the end of the year	(99)	(99)	(99)
Share-based compensation reserve | Reserves
Movements in reserves
Balance at beginning of the year	19,404	22,588	20,027
Share-based compensation, net of accrued dividend	758	3,351	5,385
Settlement of share-based compensation		(6,535)	(2,824)
Balance at the end of the year	$ 20,162	$ 19,404	$ 22,588

Reserves - Dividend distributio

Reserves - Dividend distributions (Details) - USD ($) $ / shares in Units, $ in Thousands																																														12 Months Ended
	Dec. 30, 2022	Nov. 29, 2022	Nov. 10, 2022	Nov. 09, 2022	Oct. 04, 2022	Aug. 05, 2022	Aug. 03, 2022	Jul. 01, 2022	May 12, 2022	May 10, 2022	Apr. 01, 2022	Mar. 09, 2022	Mar. 01, 2022	Feb. 28, 2022	Feb. 23, 2022	Dec. 31, 2021	Nov. 18, 2021	Nov. 15, 2021	Oct. 01, 2021	Sep. 30, 2021	Sep. 16, 2021	Aug. 11, 2021	Aug. 04, 2021	Jun. 30, 2021	May 26, 2021	May 13, 2021	May 05, 2021	Mar. 31, 2021	Mar. 11, 2021	Feb. 21, 2021	Jan. 04, 2021	Dec. 09, 2020	Nov. 30, 2020	Nov. 09, 2020	Oct. 01, 2020	Sep. 16, 2020	Aug. 27, 2020	Aug. 04, 2020	Jul. 01, 2020	May 28, 2020	May 14, 2020	May 06, 2020	Apr. 01, 2020	Mar. 12, 2020	Feb. 05, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Dividend distributions
Dividend amount paid																																														$ 67,296	$ 67,286	$ 35,698
Common shares
Dividend distributions
Dividend per share (in dollars per share)				$ 0.15			$ 0.15			$ 0.15					$ 0.15					$ 0.10			$ 0.15				$ 0.05			$ 0.05				$ 0.05				$ 0.05				$ 0.05			$ 0.15
Dividend amount paid			$ 14,308			$ 14,308			$ 14,308				$ 14,308						$ 9,539			$ 14,308			$ 4,769				$ 4,759				$ 4,759				$ 4,758			$ 4,035				$ 12,082
Common shares | Dividend distribution one
Dividend distributions
Dividend per share (in dollars per share)																		$ 0.15
Dividend amount paid																	$ 14,308
Common shares | Dividend distribution two
Dividend distributions
Dividend per share (in dollars per share)																		0.10
Dividend amount paid														$ 9,539
Preference shares
Dividend distributions
Dividend per share (in dollars per share)		$ 0.546875					$ 0.546875			$ 0.546875		$ 0.546875						$ 0.546875			$ 0.546875					$ 0.546875			$ 0.546875			$ 0.546875				$ 0.546875					$ 0.546875			$ 0.546875
Dividend amount paid	$ 2,516				$ 2,516			$ 2,516			$ 2,516					$ 2,516			$ 2,516					$ 2,516				$ 2,516			$ 2,516				$ 2,516				$ 2,516				$ 2,516

Borrowings (Details)

Borrowings (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Borrowings
Amounts due within one year	$ 305,975	$ 565,503
Less: unamortized premium		144
Less: unamortized deferred loan/bond issuance costs	(10,998)	(12,486)
Borrowings, current portion	294,977	553,161
Amounts due after one year	3,047,916	3,152,426
Less: unamortized discount	(2,100)
Less: unamortized deferred loan/bond issuance costs	(41,049)	(47,367)
Borrowings, non-current portion	3,004,767	3,105,059
Total	$ 3,299,744	$ 3,658,220

Borrowings - Terminated facilit

Borrowings - Terminated facilities (Details) $ in Thousands

12 Months Ended

Aug. 03, 2020 USD ($)

Aug. 02, 2020 USD ($)

Jul. 21, 2020 USD ($)

Jul. 20, 2020 USD ($)

Mar. 18, 2020 USD ($)

Mar. 13, 2020 USD ($)

Feb. 13, 2020 USD ($)

Jul. 19, 2016 USD ($) item facility

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2020 USD ($)

Dec. 31, 2019 USD ($)

Feb. 18, 2016 USD ($)

Borrowings

Amount repaid

$ 729,849

$ 592,463

$ 1,481,709

Outstanding balance

3,299,744

3,658,220

Drawn amount

$ 374,659

$ 471,867

$ 2,138,035

Five Vessel Refinancing Facility | GAS-eighteen Ltd., GAS- nineteen Ltd., GAS- twenty Ltd., GAS-twenty one Ltd., GAS-twenty seven Ltd.

Borrowings

Amount repaid

$ 265,911

$ 7,933

Unamortized loan fees written-off

1,183

Five-year senior tranche facility | GAS-eighteen Ltd., GAS- nineteen Ltd., GAS- twenty Ltd., GAS-twenty one Ltd., GAS-twenty seven Ltd.

Borrowings

Maximum borrowing capacity

$ 396,500

Two-year bullet junior tranche facility | GAS-eighteen Ltd., GAS- nineteen Ltd., GAS- twenty Ltd., GAS-twenty one Ltd., GAS-twenty seven Ltd.

Borrowings

Maximum borrowing capacity

$ 180,000

Legacy Facility Refinancing | GAS-one Ltd., GAS-two Ltd., GAS-six Ltd., GAS-seven Ltd., GAS-eight Ltd., GAS-nine Ltd., GAS-ten Ltd. and GAS-fifteen Ltd.

Borrowings

Maximum borrowing capacity

$ 1,050,000

Amount repaid

$ 25,875

Unamortized loan fees written-off

$ 3,591

Number of vessels on which the existing indebtedness is refinanced | item

8

Number of legacy facilities refinanced | facility

6

Outstanding balance

$ 775,000

Legacy Facility Refinancing | GAS-one Ltd., GAS-two Ltd., GAS-six Ltd., GAS-seven Ltd., GAS-eight Ltd., GAS-nine Ltd., GAS-ten Ltd.

Borrowings

Amount repaid

$ 724,514

Legacy Facility Refinancing | GAS-fifteen Ltd

Borrowings

Amount repaid

$ 92,153

Revolving credit facilities (Legacy Facility Refinancing) | GAS-one Ltd., GAS-two Ltd., GAS-six Ltd., GAS-seven Ltd., GAS-eight Ltd., GAS-nine Ltd., GAS-ten Ltd. and GAS-fifteen Ltd.

Borrowings

Drawn amount

$ 25,940

$ 50,714

$ 23,346

Borrowings - Existing facilitie

Borrowings - Existing facilities (Details) $ in Thousands

1 Months Ended

12 Months Ended

Oct. 31, 2022 USD ($)

Sep. 14, 2022 USD ($)

Mar. 28, 2022 USD ($)

Oct. 26, 2021 USD ($)

Aug. 20, 2021 USD ($)

Jun. 11, 2021 USD ($)

Jan. 22, 2021 USD ($)

Dec. 29, 2020 USD ($)

Nov. 12, 2020 USD ($)

Oct. 21, 2020 USD ($)

Jul. 31, 2020 USD ($)

Jul. 21, 2020 USD ($)

Jul. 09, 2020 USD ($)

May 07, 2020 USD ($)

Mar. 26, 2020 USD ($)

Dec. 12, 2019 USD ($) installment item loan tranche

Feb. 20, 2019 USD ($) installment

Oct. 16, 2015 USD ($) item installment

Apr. 30, 2022 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2020 USD ($)

Jul. 30, 2020 USD ($) installment

Jul. 16, 2020 USD ($) installment item

Jun. 25, 2019 USD ($) installment

Borrowings

Outstanding balance

$ 3,299,744

$ 3,658,220

Drawn amount

374,659

471,867

$ 2,138,035

GasLog Partners $260.3M Facility

Borrowings

Maximum borrowing capacity

$ 260,331

Number of equal semi-annual instalments | installment

10

Outstanding balance

193,790

243,137

Installment amount

$ 8,597

Final balloon payment

$ 174,361

Drawn amount

$ 260,331

Number of vessels on which the existing indebtedness is refinanced | item

3

GasLog Partners $193.7M Facility

Borrowings

Maximum borrowing capacity

$ 193,713

Number of equal semi-annual instalments | installment

10

Outstanding balance

126,378

176,515

Installment amount

$ 8,599

Final balloon payment

$ 107,723

Drawn amount

193,713

Number of vessels on which the existing indebtedness is refinanced | item

3

GasLog Chelsea $96.8M Facility

Borrowings

Maximum borrowing capacity

$ 96,815

Outstanding balance

79,790

87,357

Number of quarterly repayments | installment

20

Installment amount

$ 1,891

Final balloon payment

$ 58,995

Drawn amount

$ 96,815

GAS-eleven Ltd., GAS-twelve Ltd., GAS-thirteen Ltd., GAS-fourteen Ltd., GAS-twenty two Ltd., GAS-twenty three Ltd., GAS-twenty four Ltd. and GAS-twenty five Ltd. | October 2015 Facility

Borrowings

Number of international banks with debt financing agreement | item

14

Maximum borrowing capacity

$ 1,311,356

Number of new buildings expected to be delivered | item

8

Percent of facility covered (as a percent)

60%

Outstanding balance

598,313

667,656

GAS-eleven Ltd., GAS-twelve Ltd., GAS-thirteen Ltd., GAS-fourteen Ltd., GAS-twenty two Ltd., GAS-twenty three Ltd., GAS-twenty four Ltd. and GAS-twenty five Ltd. | Tranches 1-3

Borrowings

Number of equal semi-annual instalments | installment

24

Commencement of first installment after delivery of newbuilding

6 months

Profile of debt instrument (in years)

12 years

GAS-eleven Ltd., GAS-twelve Ltd., GAS-thirteen Ltd., GAS-fourteen Ltd., GAS-twenty two Ltd., GAS-twenty three Ltd., GAS-twenty four Ltd. and GAS-twenty five Ltd. | Tranche 1

Borrowings

Maximum borrowing capacity

$ 412,458

GAS-eleven Ltd., GAS-twelve Ltd., GAS-thirteen Ltd., GAS-fourteen Ltd., GAS-twenty two Ltd., GAS-twenty three Ltd., GAS-twenty four Ltd. and GAS-twenty five Ltd. | Tranche 2

Borrowings

Maximum borrowing capacity

201,094

GAS-eleven Ltd., GAS-twelve Ltd., GAS-thirteen Ltd., GAS-fourteen Ltd., GAS-twenty two Ltd., GAS-twenty three Ltd., GAS-twenty four Ltd. and GAS-twenty five Ltd. | Tranche 3

Borrowings

Maximum borrowing capacity

206,115

GAS-eleven Ltd., GAS-twelve Ltd., GAS-thirteen Ltd., GAS-fourteen Ltd., GAS-twenty two Ltd., GAS-twenty three Ltd., GAS-twenty four Ltd. and GAS-twenty five Ltd. | Tranche 4

Borrowings

Maximum borrowing capacity

$ 491,690

Number of equal semi-annual instalments | installment

20

Commencement of first installment after delivery of newbuilding

6 months

Profile of debt instrument (in years)

20 years

GAS-twenty five Ltd | October 2015 Facility

Borrowings

Prepayment of debt

$ 136,776

Unamortized loan fees written-off

$ 3,571

GAS-twenty four Ltd | October 2015 Facility

Borrowings

Prepayment of debt

$ 130,889

Unamortized loan fees written-off

$ 3,528

GAS-three Ltd., GAS-four Ltd., GAS-five Ltd., GAS-sixteen Ltd., GAS-seventeen Ltd., GasLog Partners, GasLog Partners Holdings LLC | 2019 GasLog Partners Facility

Borrowings

Maximum borrowing capacity

$ 450,000

Outstanding balance

250,320

273,568

Maximum percentage of aggregate amount outstanding under facility to aggregate market value of vessels securing facility

75%

Number of quarterly repayments | installment

20

Installment amount

$ 7,357

Amount available to be redrawn

0

0

GAS-three Ltd., GAS-four Ltd., GAS-five Ltd., GAS-sixteen Ltd., GAS-seventeen Ltd., GasLog Partners, GasLog Partners Holdings LLC | 2019 GasLog Partners Facility | Maximum

Borrowings

Final balloon payment

$ 302,860

GAS-three Ltd | 2019 GasLog Partners Facility

Borrowings

Prepayment of debt

$ 97,050

Unamortized loan fees written-off

604

GasLog Hellas-1 Special Maritime Enterprise | GasLog Warsaw Facility

Borrowings

Maximum borrowing capacity

$ 129,500

Outstanding balance

108,456

114,931

Number of quarterly repayments | installment

28

Installment amount

$ 1,619

Final balloon payment

$ 84,175

GAS-twenty eight Ltd., GAS-thirty Ltd., GAS-thirty one Ltd., GAS-thirty two Ltd., GAS-thirty three Ltd., GAS-thirty four Ltd. and GAS-thirty five Ltd | Facility 7xNB

Borrowings

Number of international banks with debt financing agreement | item

13

Maximum borrowing capacity

$ 1,052,791

Number of new buildings expected to be delivered | item

7

Percent of facility covered (as a percent)

60%

Outstanding balance

939,188

998,189

Number of tranches in loan agreement | tranche

4

Number of sub-divided loans in the facility | loan

7

Number of loans per newbuilding vessels | loan

1

Drawn amount

$ 152,955

$ 152,955

$ 147,845

$ 147,845

$ 149,281

$ 149,386

$ 152,525

GAS-twenty eight Ltd., GAS-thirty Ltd., GAS-thirty one Ltd., GAS-thirty two Ltd., GAS-thirty three Ltd., GAS-thirty four Ltd. and GAS-thirty five Ltd | Facility 7xNB Tranche 1

Borrowings

Maximum borrowing capacity

$ 176,547

Number of equal semi-annual instalments | installment

24

Commencement of first installment after delivery of newbuilding

6 months

Profile of debt instrument (in years)

12 years

GAS-twenty eight Ltd., GAS-thirty Ltd., GAS-thirty one Ltd., GAS-thirty two Ltd., GAS-thirty three Ltd., GAS-thirty four Ltd. and GAS-thirty five Ltd | Facility 7xNB Tranche 2

Borrowings

Maximum borrowing capacity

$ 174,787

Number of equal semi-annual instalments | installment

14

Commencement of first installment after delivery of newbuilding

6 months

Profile of debt instrument (in years)

7 years

GAS-twenty eight Ltd., GAS-thirty Ltd., GAS-thirty one Ltd., GAS-thirty two Ltd., GAS-thirty three Ltd., GAS-thirty four Ltd. and GAS-thirty five Ltd | Facility 7xNB Tranche 3

Borrowings

Maximum borrowing capacity

$ 356,671

Number of equal semi-annual instalments | installment

24

Commencement of first installment after delivery of newbuilding

6 months

Profile of debt instrument (in years)

12 years

GAS-twenty eight Ltd., GAS-thirty Ltd., GAS-thirty one Ltd., GAS-thirty two Ltd., GAS-thirty three Ltd., GAS-thirty four Ltd. and GAS-thirty five Ltd | Facility 7xNB Tranche 4

Borrowings

Maximum borrowing capacity

$ 344,786

Facility repayment period after delivery

7 years

GAS-twenty Ltd., GAS-seven Ltd., GAS-eight Ltd. | GasLog Partners $260.3M Facility

Borrowings

Refinancing of outstanding indebtedness

258,532

GAS-nineteen Ltd., GAS-twenty one Ltd., GAS-twenty seven Ltd. | GasLog Partners $193.7M Facility

Borrowings

Refinancing of outstanding indebtedness

174,867

GAS-one Ltd., GAS-two Ltd., GAS-six Ltd., GAS-nine Ltd., GAS-ten Ltd., and GAS-eighteen Ltd. | GasLog $576.9M Facility

Borrowings

Maximum borrowing capacity

$ 576,888

Drawn amount

576,888

Number of vessels on which the existing indebtedness is refinanced | item

6

Refinancing of outstanding indebtedness

$ 557,026

GAS-one Ltd., GAS-two Ltd., GAS-six Ltd., GAS-nine Ltd., GAS-ten Ltd., and GAS-eighteen Ltd. | GasLog $576.9M Facility Term Loan

Borrowings

Maximum borrowing capacity

$ 494,475

Outstanding balance

245,990

360,338

Number of quarterly repayments | installment

18

Installment amount

$ 9,349

Final balloon payment

307,495

Amount of initial repayment

18,698

GAS-one Ltd., GAS-two Ltd., GAS-six Ltd., GAS-nine Ltd., GAS-ten Ltd., and GAS-eighteen Ltd. | GasLog $576.9M Facility Revolving Loan

Borrowings

Maximum borrowing capacity

$ 82,413

Outstanding balance

50,215

66,619

Amount available to be redrawn

$ 0

$ 0

GAS-ten Ltd | GasLog $576.9M Facility

Borrowings

Unamortized loan fees written-off

1,302

GAS-ten Ltd | GasLog $576.9M Facility Term Loan

Borrowings

Prepayment of debt

87,390

GAS-ten Ltd | GasLog $576.9M Facility Revolving Loan

Borrowings

Prepayment of debt

$ 15,794

GAS-eighteen Ltd | GasLog $576.9M Facility

Borrowings

Prepayment of debt

$ 2,500

GAS-fifteen Ltd | GasLog Chelsea $96.8M Facility

Borrowings

Refinancing of outstanding indebtedness

$ 92,153

Gas-twenty Ltd | GasLog Partners $260.3M Facility

Borrowings

Prepayment of debt

$ 32,154

Unamortized loan fees written-off

$ 294

GAS-twenty one Ltd | GasLog Partners $193.7M Facility

Borrowings

Prepayment of debt

$ 32,939

Unamortized loan fees written-off

$ 360

GAS-six Ltd | GasLog $576.9M Facility

Borrowings

Unamortized loan fees written-off

$ 1,150

GAS-six Ltd | GasLog $576.9M Facility Term Loan

Borrowings

Prepayment of debt

86,027

GAS-six Ltd | GasLog $576.9M Facility Revolving Loan

Borrowings

Prepayment of debt

$ 15,984

Borrowings - Financial Leasing

Borrowings - Financial Leasing (Details) $ in Thousands								12 Months Ended
	Dec. 31, 2022 USD ($) m³	Nov. 30, 2022 USD ($)	Jul. 15, 2022 USD ($)	Jul. 06, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jan. 22, 2021 USD ($) installment m³	Oct. 21, 2020 USD ($) installment m³	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Borrowings
Outstanding balance	$ 3,299,744				$ 3,658,220			$ 3,299,744	$ 3,658,220
Drawn amount								374,659	471,867	$ 2,138,035
GAS-twenty five Ltd
Borrowings
Cargo capacity (in cbm) | m³	174,000
GAS-twenty four Ltd
Borrowings
Cargo capacity (in cbm) | m³	174,000
GasLog Hong Kong SLB
Borrowings
Proceeds from sale and finance leaseback							$ 163,406
Leaseback term (in years)							12 years
Price at which the vessel can or will be bought back							$ 70,000
Amount of premium payable							$ 30,000
Number of quarterly repayments | installment							48
Final balloon payment							$ 70,000
Outstanding balance	$ 142,044				152,725			142,044	152,725
GasLog Hong Kong SLB | First 20 installments
Borrowings
Number of quarterly repayments | installment							20
Installment amount							$ 2,670
GasLog Hong Kong SLB | Following 28 installments
Borrowings
Number of quarterly repayments | installment							28
Installment amount							$ 1,429
GasLog Hong Kong SLB | GAS-twenty five Ltd
Borrowings
Cargo capacity (in cbm) | m³							174,000
Refinancing of outstanding indebtedness							$ 136,776
GasLog Houston SLB
Borrowings
Proceeds from sale and finance leaseback						$ 165,958
Leaseback term (in years)						8 years
Sale leaseback, repurchase period						8 years
Price at which the vessel can or will be bought back						$ 99,575
Number of quarterly repayments | installment						32
Installment amount						$ 2,074
Final balloon payment						$ 99,575
Outstanding balance	151,437				159,735			151,437	159,735
GasLog Houston SLB | GAS-twenty four Ltd
Borrowings
Cargo capacity (in cbm) | m³						174,000
Refinancing of outstanding indebtedness						$ 130,889
CMB Financial Leasing Co., Ltd
Borrowings
Leaseback term (in years)				10 years
Outstanding balance	62,022				0			62,022	0
Agreed sale value				$ 762,604
Percentage of newbuilding contract price raised				92.50%
Profile term				20 years
Capitalized interest	776				0
Drawn amount		$ 41,411	$ 20,611
Amount available to be drawn	700,582							700,582
Commitment, underwriting and legal fees	$ 8,764				$ 0			$ 8,764	$ 0

Borrowings - Securities covenan

Borrowings - Securities covenants and guarantees, Bonds and Corporate guarantor financial covenants (Details) $ / shares in Units, kr in Thousands, $ in Thousands												12 Months Ended
	Nov. 30, 2022 USD ($)	Jul. 15, 2022 USD ($)	Mar. 21, 2022 USD ($)	Sep. 24, 2021 USD ($) item	Oct. 21, 2020 USD ($)	Jul. 21, 2020 USD ($)	Jan. 31, 2020 USD ($)	Jan. 31, 2020 NOK (kr)	Nov. 27, 2019 NOK (kr)	May 16, 2019 USD ($)	Mar. 22, 2017 USD ($)	Dec. 31, 2022 USD ($) $ / kr $ / shares	Dec. 31, 2021 USD ($) $ / kr	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Nov. 27, 2019 USD ($)	Nov. 27, 2019 NOK (kr)	Jun. 27, 2016 USD ($)	Jun. 27, 2016 NOK (kr)
Borrowings
Minimum aggregate market value of mortgaged vessels, as percentage of outstanding facility amount												120%
Minimum liquidity at all times												$ 1,500
Amount repaid												729,849	$ 592,463	$ 1,481,709
Loss on redemption of bond														1,937
Outstanding balance												3,299,744	3,658,220
Drawn amount												374,659	471,867	2,138,035
Legal and professional fees related to the Transaction													15,718
GasLog Partners LP
Borrowings
Minimum amount of cash and cash equivalents, short-term investments and available undrawn facilities with remaining maturities of at least six months (excluding loans from affiliates)												$ 45,000
Maximum percentage of total indebtedness to total assets												65%
GAS-twenty five Ltd
Borrowings
Minimum liquidity at all times												$ 5,200
October 2015 Facility
Borrowings
Minimum aggregate market value of mortgaged vessels, as percentage of outstanding facility amount, first two years												115%
Minimum aggregate market value of mortgaged vessels, as percentage of outstanding facility amount, after first two years												120%
October 2015 Facility | GAS-twenty five Ltd
Borrowings
Unamortized fees written off					$ 3,571
Facility 7xNB
Borrowings
Minimum aggregate market value of mortgaged vessels, as percentage of outstanding facility amount, first two years												115%
Minimum aggregate market value of mortgaged vessels, as percentage of outstanding facility amount, after first two years												120%
CMB Financial Leasing Co., Ltd
Borrowings
Minimum aggregate market value of mortgaged vessels, as percentage of outstanding facility amount												100%
Outstanding balance												$ 62,022	0
Drawn amount	$ 41,411	$ 20,611
Commitment, arrangement, upfront and legal and other fees for obtaining undrawn amount												$ 8,764	0
GasLog Hong Kong SLB
Borrowings
Minimum aggregate market value of mortgaged vessels, as percentage of outstanding facility amount												100%
Outstanding balance												$ 142,044	152,725
GasLog Houston SLB
Borrowings
Outstanding balance												$ 151,437	159,735
GasLog Houston SLB | Not later than one year
Borrowings
Minimum aggregate market value of mortgaged vessels, as percentage of outstanding facility amount												100%
GasLog Houston SLB | Later than one year
Borrowings
Minimum aggregate market value of mortgaged vessels, as percentage of outstanding facility amount												110%
GasLog Partners $193.7M Facility
Borrowings
Minimum aggregate market value of mortgaged vessels, as percentage of outstanding facility amount												130%
Outstanding balance												$ 126,378	176,515
Drawn amount						$ 193,713
NOK 2021 Bonds
Borrowings
Issue of senior unsecured bond																		$ 90,150	kr 750,000
Amount repaid | kr								kr 434,000	kr 316,000
Percentage of redemption price of par value							104%	104%	104.75%
Loss on redemption of bond							$ 1,937
Unamortized fees written off														$ 316
NOK 2024 Bonds
Borrowings
Issue of senior unsecured bond																$ 98,550	kr 900,000
Percentage of redemption price of par value									101%
Outstanding balance												90,241	101,129
Fair value of bond												$ 93,414	$ 105,990
Exchange rate | $ / kr												0.1011	0.1135
Maximum permitted per share value of Distributions | $ / shares												$ 1.10
Minimum amount of cash and cash equivalents and short-term investments for Distributions												$ 150,000
8.875% Senior Notes
Borrowings
Principal amount of notes issued										$ 75,000	$ 250,000
Interest rate on borrowings			8.875%							8.875%	8.875%		8.875%		8.875%
Percentage of original price for issued price										102.50%	100%
Yield to maturity										7.89%
Gross proceeds from issuance of notes										$ 76,875
Premium on issuance										$ 1,875
Repayments of notes			$ 315,000
Outstanding balance													$ 314,738
8.875% Senior Notes | Redemption of bonds and notes issued
Borrowings
Percentage of redemption price of par value															104.75%
Loss on redemption of bond															$ 475
Repayments of notes															$ 10,000
Note Purchase Agreement
Borrowings
Notes issuance limit				$ 100,000
Commitment, arrangement, upfront and legal and other fees for obtaining undrawn amount												0	$ 5,564
2029 Notes
Borrowings
Principal amount of notes issued			$ 315,000
Interest rate on borrowings				7.75%
Outstanding balance												$ 306,432
Notes issuance limit				$ 325,000
Percentage of face value of notes issued				99.25%
Upfront fee (as a percent)				0.75%
Ticking fee (as a percent)				1.50%
Number of times the entity may elect to pay interest in kind | item				3
Increased interest rate for payment in kind				9.75%
Maximum permitted per share value of Distributions | $ / shares												$ 1.10
Minimum amount of cash and cash equivalents and short-term investments for Distributions												$ 150,000
Maximum permitted limit on aggregate amount of additional indebtedness, creation of liens or provision of guarantees												30,000
Maximum permitted limit on receipt of net proceeds from sale or disposition of ships or shares in subsidiaries												$ 10,000
Maximum permitted amount per share of dividend payments / declarations of distributions | $ / shares												$ 1.10
Loans facilities, except certain facilities, NOK 2024 Bonds and 2029 Notes
Borrowings
Maximum percentage of total indebtedness to total assets												75%
Minimum amount of net working capital (excluding the current portion of long-term debt)												$ 0
Minimum amount of unencumbered cash and cash equivalents												$ 75,000
Minimum percentage of EBITDA over debt service obligations on a trailing 12 months basis												110%
Minimum amount of cash and cash equivalent and short-term investments for EBITDA over debt service obligations ratio to be regarded as complied with												$ 110,000
Minimum market value adjusted net worth												$ 350,000
NIBOR | NOK 2021 Bonds
Borrowings
Adjustment to interest rate basis																		6.90%	6.90%

Borrowings - Debt Repayment Sch

Borrowings - Debt Repayment Schedule (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Borrowings Repayment Schedule / Total
Borrowings before unamortised costs	$ 3,353,891
Not later than one year
Borrowings Repayment Schedule / Total
Borrowings before unamortised costs	305,975
Later than one year and not later than three years
Borrowings Repayment Schedule / Total
Borrowings before unamortised costs	1,196,148
Later than three years and not later than five years
Borrowings Repayment Schedule / Total
Borrowings before unamortised costs	730,712
Later than five years
Borrowings Repayment Schedule / Total
Borrowings before unamortised costs	$ 1,121,056
Average
Borrowings Repayment Schedule / Total
Interest rate	4.30%	3.02%

Other Payables and Accruals (De

Other Payables and Accruals (Details) $ in Thousands	Dec. 31, 2022 USD ($) item	Dec. 31, 2021 USD ($) item
Other Payables and Accruals
Unearned revenue	$ 71,228	$ 69,768
Accrued off-hire	4,490	2,461
Accrued purchases	10,662	10,169
Accrued interest	43,712	26,186
Other accruals	36,840	44,917
Total	$ 166,932	$ 153,501
Unearned revenue, number of vessels | item	29	32

Vessel Operating and Supervis_3

Vessel Operating and Supervision Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Vessel Operating and Supervision Costs
Crew and vessel management employee costs	$ 107,639	$ 103,936	$ 89,463
Technical maintenance expenses	36,844	37,996	39,369
Other vessel operating expenses	26,108	24,500	19,403
Total	$ 170,591	$ 166,432	$ 148,235

Voyage Expenses and Commissio_3

Voyage Expenses and Commissions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Voyage Expenses and Commissions
Brokers' commissions on revenue	$ 9,676	$ 8,363	$ 7,050
Bunkers' consumption and other voyage expenses	4,584	11,067	14,833
Total	$ 14,260	$ 19,430	$ 21,883

General and Administrative Ex_3

General and Administrative Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
General and Administrative Expenses
Employee costs	$ 18,343	$ 16,079	$ 24,051
Share-based compensation	760	3,032	5,486
Amortization of long-term employee benefits	2,332	684
Other expenses	13,572	23,518	17,712
Total	$ 35,007	$ 43,313	$ 47,249

General and Administrative Ex_4

General and Administrative Expenses - Additional information (Details) - USD ($) $ in Thousands						12 Months Ended
	Apr. 01, 2025	Apr. 01, 2024	Apr. 01, 2023	Apr. 01, 2022	Apr. 01, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
General and Administrative Expenses
Value of cash settled awards granted to selected employees				$ 6,000	$ 3,355
Settlement period (in years)					3 years
Percentage of settlement of awards granted to selected employees	50%	25%	25%
Transaction costs included in other general and administrative expenses						$ 136	$ 10,698	$ 937

Revenues from Contracts with _3

Revenues from Contracts with Customers (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) item	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Revenues from Contracts with Customers
Revenues	$ 915,625	$ 809,577	$ 674,089
Number of categories for allocation of revenue | item	2
Long-term fleet
Revenues from Contracts with Customers
Revenues	$ 536,334	541,738	502,865
Long-term fleet | Increase due to change in policy
Revenues from Contracts with Customers
Revenues		44,538	39,978
Long-term fleet | Minimum
Revenues from Contracts with Customers
Initial duration of contract or charter party agreement	3 years
Spot fleet
Revenues from Contracts with Customers
Revenues	$ 378,439	$ 266,776	170,412
Spot fleet | Maximum
Revenues from Contracts with Customers
Initial duration of contract or charter party agreement	3 years	5 years
Vessel management services
Revenues from Contracts with Customers
Revenues	$ 852	$ 1,063	$ 812

Revenues from Contracts with _4

Revenues from Contracts with Customers - Technical management service components of revenue from time charters (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues from Contracts with Customers
Revenues	$ 915,625	$ 809,577	$ 674,089
Long-term and spot fleet | Technical management service component
Revenues from Contracts with Customers
Revenues	$ 184,191	$ 176,087	$ 147,750

Financial Income and Costs (Det

Financial Income and Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial Income
Interest income	$ 4,118	$ 142	$ 726
Total financial income	4,118	142	726
Financial Costs
Amortization and write-off of deferred loan/bond issuance costs/premium and discount	15,936	20,286	22,876
Interest expense on loans	119,339	82,325	93,860
Interest expense on bonds and realized loss on CCSs	33,788	34,766	35,891
Interest expense on leases	13,639	10,269	9,921
Loss arising on bond repurchases at a premium			1,937
Other financial costs, net	1,973	19,309	796
Total financial costs	$ 184,675	166,955	$ 165,281
Legal and professional fees related to the Transaction		$ 15,718

Related Party Transactions - Re

Related Party Transactions - Receivables and Payables (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions
Amounts due from related parties	$ 61	$ 18
Amounts due to related parties	26	27
Other receivables
Related Party Transactions
Amounts due from related parties	61	18
Ship management creditors
Related Party Transactions
Amounts due to related parties	14	119
Amounts due to related parties
Related Party Transactions
Amounts due to related parties	26	27
Reimbursement of expenses incurred for office lease and other operating expenses
Related Party Transactions
Amounts due to related parties	$ 26	$ 27

Related Party Transactions - Su

Related Party Transactions - Summary of Transactions (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Transactions
Revenues		$ (915,625)	$ (809,577)	$ (674,089)
Loss on disposal of non-current assets		406	1,100	572
General and administrative expenses		35,007	43,313	47,249
Egypt LNG Shipping Ltd / Associate
Transactions
Loss on disposal of non-current assets	$ 572
Egypt LNG Shipping Ltd / Associate | Vessel management services
Transactions
Revenues		(703)	(703)	(703)
Egypt LNG Shipping Ltd / Associate | Sale of office property
Transactions
Loss on disposal of non-current assets				572
Nea Dimitra Property | Office rent and utilities
Transactions
General and administrative expenses		647	593	478
Nea Dimitra Property | Office rent
Transactions
Financial costs and depreciation		717	780	669
Nea Dimitra Property | Other office services
Transactions
General and administrative expenses				1
Seres S.A. | Catering services
Transactions
General and administrative expenses		326	306	268
Seres S.A. | Consultancy services
Transactions
General and administrative expenses		51	$ 65	56
Chartwell Management Inc. | Travel expenses
Transactions
General and administrative expenses				23
Ceres Monaco S.A.M. | Travel expenses
Transactions
General and administrative expenses				1
Ceres Monaco S.A.M. | Professional services
Transactions
General and administrative expenses				144
Ceres Shipping Ltd | Travel expenses
Transactions
General and administrative expenses				$ 1
Blenheim Holdings Ltd. | Professional services
Transactions
General and administrative expenses		$ 1

Related Party Transactions - Ge

Related Party Transactions - General (Details) $ in Thousands

1 Months Ended

12 Months Ended

20 Months Ended

Dec. 31, 2022 EUR (€)

Jun. 30, 2020 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2022 EUR (€)

Dec. 31, 2021 USD ($)

Dec. 31, 2020 USD ($)

Dec. 31, 2017 USD ($)

Mar. 21, 2022

Sep. 24, 2021

Dec. 31, 2019

May 16, 2019

Mar. 22, 2017

Related Party Transactions

Gains (losses) on disposals of non-current assets

$ (406)

$ (1,100)

$ (572)

8.875% Senior Notes

Related Party Transactions

Interest rate

8.875%

8.875%

8.875%

8.875%

8.875%

2029 Notes

Related Party Transactions

Interest rate

7.75%

GasLog Cyprus Investments Ltd

Related Party Transactions

Letter of credit amount | €

€ 15,400,000

€ 15,400,000

Gastrade | GasLog Cyprus Investments Ltd

Related Party Transactions

Ownership interest in associate (in percent)

20%

Egypt LNG Shipping Ltd / Associate

Related Party Transactions

Gains (losses) on disposals of non-current assets

$ (572)

Egypt LNG Shipping Ltd / Associate | GasLog Shipping Company, Ltd.

Related Party Transactions

Ownership interest in associate (in percent)

25%

25%

Seres S.A.

Related Party Transactions

Maximum per person per day catering service rate | €

€ 10

Ceres Monaco S.A.M.

Related Party Transactions

Consultancy agreement fixed fee for service of employees

$ 100

Consultancy arrangement fee per month

$ 12

Ceres Shipping Enterprises S.A.

Related Party Transactions

Fee for consultancy services for debt re-financing

$ 1,000

Ceres Shipping Ltd

Related Party Transactions

Fee for consultancy services for debt re-financing

$ 488

Related Party Transactions - Co

Related Party Transactions - Compensation of key management personnel (Details) - Directors and key management - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transactions
Remuneration	$ 5,719	$ 4,815	$ 8,663
Short-term benefits	56	79	181
Amortization of long-term employee benefits	1,940	537
Expense recognized in respect of share-based compensation	713	1,225	2,951
Total	$ 8,428	$ 6,656	$ 11,795

Share-Based Compensation - Omni

Share-Based Compensation - Omnibus Incentive Compensation Plan (Details)	Jun. 09, 2021
PSUs
Share-Based Compensation
Vesting percentage of awards	100%

Share-Based Compensation - RSUs

Share-Based Compensation - RSUs movement (Details) - RSUs $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) EquityInstruments	Dec. 31, 2020 USD ($) EquityInstruments
Number of awards
Outstanding at the beginning of the year | EquityInstruments	643,853
Vested during the year | EquityInstruments	(642,637)
Forfeited during the year | EquityInstruments	(1,216)
Outstanding at end of the year | EquityInstruments		643,853
Weighted average contractual life
Weighted average contractual life		1 year 10 months 24 days
Aggregate fair value
Outstanding at the beginning of the year | $	$ 4,124
Vested during the year | $	(4,104)
Forfeited during the year | $	$ (20)
Outstanding at the end of the year | $		$ 4,124

Share-Based Compensation - SARs

Share-Based Compensation - SARs movement (Details) - SARs $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) EquityInstruments $ / shares	Dec. 31, 2020 USD ($) EquityInstruments $ / shares
Number of awards
Outstanding at beginning of the year | EquityInstruments	2,452,478
Cancelled during the year | EquityInstruments	(2,452,478)
Outstanding at end of the year | EquityInstruments		2,452,478
Weighted average exercise price per share
Outstanding at the beginning of the year | $ / shares	$ 14.44
Outstanding at end of the year | $ / shares		$ 14.44
Weighted average contractual life
Weighted average contractual life		5 years 5 months 19 days
Aggregate fair value
Outstanding at the beginning of the year | $	$ 10,523
Cancelled during the year | $	$ (10,523)
Outstanding at the end of the year | $		$ 10,523

Share-Based Compensation - PSUs

Share-Based Compensation - PSUs movement (Details) - PSUs $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($) EquityInstruments	Dec. 31, 2020 USD ($) EquityInstruments
Number of awards
Outstanding at the beginning of the year | EquityInstruments	501,444
Vested during the year | EquityInstruments	(501,444)
Outstanding at end of the year | EquityInstruments		501,444
Weighted average contractual life
Weighted average contractual life		2 years 3 months
Aggregate fair value
Outstanding at the beginning of the year | $	$ 1,759
Vested during the year | $	$ (1,759)
Outstanding at the end of the year | $		$ 1,759

Share-Based Compensation - GasL

Share-Based Compensation - GasLog Partners' Plan (Details) - GasLog Partners LP					12 Months Ended
	Apr. 01, 2022 USD ($) EquityInstruments	Sep. 14, 2021 USD ($) EquityInstruments	Apr. 01, 2021 USD ($) EquityInstruments	Apr. 01, 2020 USD ($) EquityInstruments	Dec. 31, 2022 EquityInstruments	Dec. 31, 2021 EquityInstruments
RCUs
Share-Based Compensation
Vesting period					3 years
Number of units granted | EquityInstruments	113,793	21,663	98,255	233,688	113,793	119,918
Fair value of unit at grant date | $	$ 5.80	$ 4.09	$ 2.75	$ 2.02
PCUs
Share-Based Compensation
Vesting period					3 years
Number of units granted | EquityInstruments		21,663	98,255	233,688		119,918
Fair value of unit at grant date | $		$ 4.09	$ 2.75	$ 2.02
PCUs | TUR above 75th Percentile of peer group
Share-Based Compensation
Vesting percentage of awards					100%
PCUs | TUR Between 50th and 75th percentile of peer group
Share-Based Compensation
Vesting percentage of awards					50%
PCUs | TUR Below the 50th percentile of peer group
Share-Based Compensation
Vesting percentage of awards					0%

Share-Based Compensation - RCUs

Share-Based Compensation - RCUs movement (Details) - RCUs - GasLog Partners LP $ in Thousands										12 Months Ended
	Jun. 30, 2022 EquityInstruments	Apr. 01, 2022 EquityInstruments	Sep. 14, 2021 EquityInstruments	Apr. 06, 2021 EquityInstruments	Apr. 01, 2021 EquityInstruments	Sep. 25, 2020 EquityInstruments	Jun. 30, 2020 EquityInstruments	Apr. 03, 2020 EquityInstruments	Apr. 01, 2020 EquityInstruments	Dec. 31, 2022 USD ($) EquityInstruments	Dec. 31, 2021 USD ($) EquityInstruments	Dec. 31, 2020 USD ($) EquityInstruments
Number of awards
Outstanding at the beginning of the year | EquityInstruments										203,912	89,978
Granted during the year | EquityInstruments		113,793	21,663		98,255				233,688	113,793	119,918
Vested during the year | EquityInstruments	(50,982)	(19,638)		(5,984)		(182,850)	(11,776)	(25,551)		(70,620)	(5,984)
Outstanding at end of the year | EquityInstruments										247,085	203,912	89,978
Weighted average contractual life
Weighted average contractual life										1 year 5 months 26 days	1 year 10 months 9 days	2 years 14 days
Aggregate fair value
Outstanding at the beginning of the year | $										$ 674	$ 446
Granted during the year | $										660	368
Vested during the year | $										(317)	(140)
Outstanding at the end of the year | $										$ 1,017	$ 674	$ 446

Share-Based Compensation - PCUs

Share-Based Compensation - PCUs movement (Details) - PCUs - GasLog Partners LP $ in Thousands										12 Months Ended
	Jun. 30, 2022 EquityInstruments	Apr. 01, 2022 EquityInstruments	Sep. 14, 2021 EquityInstruments	Apr. 06, 2021 EquityInstruments	Apr. 01, 2021 EquityInstruments	Sep. 25, 2020 EquityInstruments	Jun. 30, 2020 EquityInstruments	Apr. 03, 2020 EquityInstruments	Apr. 01, 2020 EquityInstruments	Dec. 31, 2022 USD ($) EquityInstruments	Dec. 31, 2021 USD ($) EquityInstruments	Dec. 31, 2020 USD ($) EquityInstruments
Number of awards
Outstanding at the beginning of the year | EquityInstruments										203,912	89,978
Granted during the year | EquityInstruments			21,663		98,255				233,688		119,918
Vested during the year | EquityInstruments	(50,982)	(14,062)		(2,992)		(182,850)	(9,813)	(21,292)		(65,044)	(2,992)
Forfeited during the year | EquityInstruments										(5,576)	(2,992)
Outstanding at end of the year | EquityInstruments										133,292	203,912	89,978
Weighted average contractual life
Weighted average contractual life										10 months 2 days	1 year 10 months 9 days	2 years 14 days
Aggregate fair value
Outstanding at the beginning of the year | $										$ 674	$ 446
Granted during the year | $											368
Vested during the year | $										(189)	(70)
Forfeited during the year | $										(128)	(70)
Outstanding at the end of the year | $										$ 357	$ 674	$ 446

Share-Based Compensation - Expe

Share-Based Compensation - Expense and liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation
Total expense recognized	$ 760	$ 3,032	$ 5,486
Total accrued cash distribution	$ 56	$ 86

Commitments - Related to vessel

Commitments - Related to vessels under construction (Details) - Vessels under construction $ in Thousands	Dec. 31, 2022 USD ($)
DSME
Contractual commitments
Capital commitment	$ 700,582
Not later than one year | DSME
Contractual commitments
Capital commitment	123,855
Not later than one year | Keppel Shipyard Limited
Contractual commitments
Capital commitment	61,836
Later than one year and not later than three years | DSME
Contractual commitments
Capital commitment	$ 576,727

Commitments - Revenues from non

Commitments - Revenues from non-cancellable charter agreements (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Operating lease payments
Number of assumed off-hire days when each vessel will undergo scheduled dry-docking	30 days
Future gross minimum lease revenues receivable in relation to non-cancellable time charter agreements	$ 2,225,569
Not later than one year
Operating lease payments
Future gross minimum lease revenues receivable in relation to non-cancellable time charter agreements	656,072
Later than one year and not later than two years
Operating lease payments
Future gross minimum lease revenues receivable in relation to non-cancellable time charter agreements	477,474
Later than two years and not later than three years
Operating lease payments
Future gross minimum lease revenues receivable in relation to non-cancellable time charter agreements	379,389
Later than three years and not later than four years
Operating lease payments
Future gross minimum lease revenues receivable in relation to non-cancellable time charter agreements	287,113
Later than four years and not later than five years
Operating lease payments
Future gross minimum lease revenues receivable in relation to non-cancellable time charter agreements	214,922
Later than five years
Operating lease payments
Future gross minimum lease revenues receivable in relation to non-cancellable time charter agreements	$ 210,599

Commitments - Other commitments

Commitments - Other commitments and guarantees (Details) $ in Thousands	1 Months Ended				46 Months Ended
	Apr. 30, 2022	Feb. 28, 2022	Oct. 31, 2021 item	Mar. 31, 2019 item	Jun. 30, 2021 item	Dec. 31, 2022 USD ($) item
GasLog LNG Services Ltd. | Wartsila
Commitments
Number of maintenance agreements related to carriers | item					24
GasLog LNG Services Ltd. | Samsung
Commitments
Number of vessels covered by agreement | item				19
Period of services to be provided (in years)				6 years
Number of vessels with ballast water management system installed | item						14
GasLog LNG Services Ltd. | Hyundai
Commitments
Number of vessels covered by agreement | item			6
Period of services to be provided (in years)			5 years
GasLog LNG Services Ltd. | Third Parties | Maximum
Commitments
Bank guarantee amount | $						$ 250
GasLog LNG Services Ltd. | Greek Ministry Of Finance
Commitments
Bank guarantee amount | $						10
GasLog LNG Services Ltd. | United Kingdom Mutual Steamship Assurance Association Limited
Commitments
Bank guarantee amount | $						338
GasLog LNG Services Ltd. | FSRU tender
Commitments
Bank guarantee amount | $						$ 337
GAS-thirty nine Ltd
Commitments
Initial duration of contract or charter party agreement		9 years
GAS-forty Ltd
Commitments
Initial duration of contract or charter party agreement		10 years
GAS-forty one Ltd
Commitments
Initial duration of contract or charter party agreement		10 years
GAS-thirty eight Ltd
Commitments
Initial duration of contract or charter party agreement	7 years

Financial Risk Management - Int

Financial Risk Management - Interest Rate Risk and Currency Risk (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest rate risk | Floating interest rate
Financial Risk Management
Percent of variable interest rate exposure hedged	30.70%	43.70%
Aggregate principal amount of floating rate debt outstanding	$ 2,110,036
Interest rate basis	LIBOR or SOFR	LIBOR or SOFR	LIBOR or SOFR
Sensitivity analysis, increase (decrease) in interest rate	0.10%	0.10%	0.10%
Increase in interest expense on un-hedged portion of loans	$ 2,076	$ 1,942	$ 1,665
Currency risk
Financial Risk Management
Sensitivity analysis, increase in EUR/USD exchange rate	10%	10%	10%
Increase (decrease) in profit and cash flows	$ (13,488)	$ (12,699)	$ (13,086)
Currency risk | EUR
Financial Risk Management
Operating and administrative expenses denominated in euros	134,883	126,988	$ 130,861
Trade payables and accruals denominated in euros	29,343	27,323
Interest rate swaps | Interest rate risk
Financial Risk Management
Fair value of interest rate swaps / net asset	$ 35,486
Fair value of interest rate swaps / net liability		$ 53,192
Sensitivity analysis, increase (decrease) in interest rate	0.10%	0.10%	0.10%
Increase in fair value due to reasonably possible increase in interest rates	$ 1,937	$ 3,187	$ 5,162

Financial Risk Management - I_2

Financial Risk Management - Interest rate risk on NOK 2024 Bonds (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cross currency swaps qualified as cash flow hedging instruments
Financial Risk Management
Notional amount	$ 98,550	$ 98,550
Gaslog with counterparty DNB, traded in November 2019
Financial Risk Management
Notional amount	$ 32,850	32,850
Maturing in	Nov 2024
Gaslog with counterparty SEB, traded in November 2019
Financial Risk Management
Notional amount	$ 32,850	32,850
Maturing in	Nov 2024
Gaslog with counterparty Nordea, traded in November 2019
Financial Risk Management
Notional amount	$ 32,850	$ 32,850
Maturing in	Nov 2024

Financial Risk Management - Liq

Financial Risk Management - Liquidity Risk (Details) - Liquidity risk - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		$ 4,774,948	$ 4,559,024
Derivative financial instruments, undiscounted cash flows		31,656	53,580
Less than 1 month
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		97,413	81,919
Derivative financial instruments, undiscounted cash flows		4,847	780
1 - 3 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		171,097	414,398
Derivative financial instruments, undiscounted cash flows		948	1,407
3 - 12 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		386,687	282,303
Derivative financial instruments, undiscounted cash flows		17,332	23,874
1 - 5 years
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		2,687,103	2,425,924
Derivative financial instruments, undiscounted cash flows		8,210	26,302
Later than five years
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		1,432,648	1,354,480
Derivative financial instruments, undiscounted cash flows		319	1,217
Trade accounts payable
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		19,725	15,892
Trade accounts payable | Less than 1 month
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		18,848	15,770
Trade accounts payable | 1 - 3 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		877	122
Amounts due to related parties
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		26	27
Amounts due to related parties | Less than 1 month
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		26	27
Other payables and accruals
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows	[1]	94,620	82,432
Other payables and accruals | Less than 1 month
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows	[1]	37,471	22,513
Other payables and accruals | 1 - 3 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows	[1]	31,797	42,026
Other payables and accruals | 3 - 12 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows	[1]	25,352	17,893
Other non-current liabilities
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows	[1]	2,860	2,128
Other non-current liabilities | 1 - 5 years
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows	[1]	1,458	814
Other non-current liabilities | Later than five years
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows	[1]	$ 1,402	$ 1,314
Loans | Floating interest rate
Financial Risk Management
Interest rate		6.41%	2.33%
Non-derivative financial liabilities, undiscounted cash flows		$ 3,668,956	$ 3,630,319
Loans | Floating interest rate | Less than 1 month
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		35,718	39,834
Loans | Floating interest rate | 1 - 3 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		126,423	41,548
Loans | Floating interest rate | 3 - 12 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		288,527	227,108
Loans | Floating interest rate | 1 - 5 years
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		2,288,419	2,135,245
Loans | Floating interest rate | Later than five years
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		929,869	1,186,584
Bonds
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		579,505	444,402
Bonds | 1 - 3 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		1,808	323,503
Bonds | 3 - 12 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		26,819	5,082
Bonds | 1 - 5 years
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		200,005	115,817
Bonds | Later than five years
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		350,873
Lease liabilities
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		409,256	383,824
Lease liabilities | Less than 1 month
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		5,350	3,775
Lease liabilities | 1 - 3 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		10,192	7,199
Lease liabilities | 3 - 12 months
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		45,989	32,220
Lease liabilities | 1 - 5 years
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		197,221	174,048
Lease liabilities | Later than five years
Financial Risk Management
Non-derivative financial liabilities, undiscounted cash flows		150,504	166,582
Interest rate swaps
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		37,602	55,100
Interest rate swaps | Less than 1 month
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		4,711	605
Interest rate swaps | 1 - 3 months
Financial Risk Management
Derivative financial instruments, undiscounted cash flows			1,138
Interest rate swaps | 3 - 12 months
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		18,398	23,877
Interest rate swaps | 1 - 5 years
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		14,174	28,263
Interest rate swaps | Later than five years
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		319	1,217
Cross currency swaps
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		(8,556)	(2,467)
Cross currency swaps | 1 - 3 months
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		(363)	(76)
Cross currency swaps | 3 - 12 months
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		(2,229)	(430)
Cross currency swaps | 1 - 5 years
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		(5,964)	(1,961)
Forward foreign exchange contracts
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		2,610	947
Forward foreign exchange contracts | Less than 1 month
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		136	175
Forward foreign exchange contracts | 1 - 3 months
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		1,311	345
Forward foreign exchange contracts | 3 - 12 months
Financial Risk Management
Derivative financial instruments, undiscounted cash flows		$ 1,163	$ 427
[1] Non-financial liabilities are excluded.

Financial Risk Management - Cre

Financial Risk Management - Credit Risk (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial Risk Management
Cash and cash equivalents	$ 368,286	$ 282,246	$ 367,269	$ 263,747
Short-term cash deposits	36,000
Trade and other receivables	22,897	28,595
Amounts due from related parties	61	18
Derivative financial assets	38,608	2,509
Credit risk
Financial Risk Management
Cash and cash equivalents	368,286	282,246
Short-term cash deposits	36,000
Trade and other receivables	22,897	28,595
Amounts due from related parties	61	18
Derivative financial assets	$ 38,608	$ 2,509
Credit risk | Shell
Financial Risk Management
Percentage of revenue	31%	38%	57.20%

Capital Risk Management (Detail

Capital Risk Management (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Capital Risk Management
Borrowings, current portion	$ 294,977	$ 553,161
Borrowings, non-current portion	3,004,767	3,105,059
Lease liabilities, current portion	48,548	30,905
Lease liabilities, non-current portion	287,828	271,945
Derivative financial instruments, current liability	2,834	25,518
Derivative financial instruments, non-current liability	5,498	28,694
Derivative financial instruments, current assets	(25,383)	(596)
Derivative financial instruments, non-current assets	(13,225)	(1,913)
Total debt	3,605,844	4,012,773
Total equity	1,721,778	1,568,371	$ 1,597,137	$ 1,649,853
Total debt and equity	$ 5,327,622	$ 5,581,144
Gearing ratio	67.70%	71.90%

Derivative Financial Instrume_3

Derivative Financial Instruments - Fair value of the derivative assets and liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Financial Instruments
Derivative financial instruments, current assets	$ 25,383	$ 596
Derivative financial instruments, non-current assets	13,225	1,913
Derivative financial assets	38,608	2,509
Derivative financial instruments, current liability	2,834	25,518
Derivative financial instruments, non-current liability	5,498	28,694
Derivative financial liabilities	8,332	54,212
Financial assets designated and effective as hedging instruments carried at fair value | Cross currency swaps
Financial Instruments
Derivative financial assets		2,418
Financial assets carried at fair value through profit or loss (FVTPL) | Interest rate swaps
Financial Instruments
Derivative financial assets	35,486
Financial assets carried at fair value through profit or loss (FVTPL) | Forward foreign exchange contracts
Financial Instruments
Derivative financial assets	3,122	91
Financial liabilities designated and effective as hedging instruments carried at fair value | Cross currency swaps
Financial Instruments
Derivative financial liabilities	8,012
Financial liabilities carried at fair value through profit or loss (FVTPL) | Interest rate swaps
Financial Instruments
Derivative financial liabilities		53,192
Financial liabilities carried at fair value through profit or loss (FVTPL) | Forward foreign exchange contracts
Financial Instruments
Derivative financial liabilities	$ 320	$ 1,020

Derivative Financial Instrume_4

Derivative Financial Instruments - Interest rate swaps designated as cash flow hedging instruments (Details) - instrument	Dec. 31, 2022	Dec. 31, 2021
Interest rate swaps designated as cash flow hedging instruments
Interest rate swaps
Number of derivative financial instruments	0	0

Derivative Financial Instrume_5

Derivative Financial Instruments - Interest rate swaps held for trading (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	May 31, 2020
Financial Instruments
Unrealized gain/(loss) on derivative financial instruments held for trading	$ 92,409	$ 59,407	$ (64,044)
Interest rate swaps held for trading
Financial Instruments
Notional amount	936,456	1,484,023
Unrealized gain/(loss) on derivative financial instruments held for trading	$ 88,678	60,663	$ (63,982)
GasLog with counterparty Deutsche Bank AG, termination in July 2022, interest rate of 1.98 percent
Financial Instruments
Fixed Interest Rate	1.98%
Notional amount		66,667
Trade date	July 2016
Effective date	July 2016
Termination date	July 2022
GasLog with counterparty DNB Bank ASA, termination in July 2022, interest rate of 1.719 percent
Financial Instruments
Fixed Interest Rate	1.719%
Notional amount		73,333
Trade date	July 2016
Effective date	July 2016
Termination date	July 2022
GasLog with counterparty HSBC Bank, plc, termination in July 2022, interest rate of 1.79 percent
Financial Instruments
Fixed Interest Rate	1.79%
Notional amount		33,333
Trade date	July 2016
Effective date	July 2016
Termination date	July 2022
GasLog with counterparty SCB, termination in July 2022, interest rate of 2.015 percent
Financial Instruments
Fixed Interest Rate	2.015%
Notional amount		66,667
Trade date	July 2020
Effective date	July 2016
Termination date	July 2022
GasLog with counterparty HSBC Bank plc, termination in February 2022, interest rate of 2.005 / 2.170 percent
Financial Instruments
Fixed Interest Rate	2.17%			2.005%
Notional amount		100,000
Trade date	Feb 2017
Effective date	Feb 2017
Termination date	Feb 2022
GasLog with counterparty SCB, termination in March 2022, interest rate of 2.2145 percent
Financial Instruments
Fixed Interest Rate	2.2145%
Notional amount		100,000
Trade date	July 2020
Effective date	Feb 2017
Termination date	Mar 2022
GasLog with counterparty ABN AMRO Bank NV ("ABN"), termination in March 2022, interest rate of 2.003 percent
Financial Instruments
Fixed Interest Rate	2.003%
Notional amount		100,000
Trade date	Feb 2017
Effective date	Feb 2017
Termination date	Mar 2022
GasLog with counterparty Nordea, termination in July 2026, interest rate of 3.070 percent
Financial Instruments
Fixed Interest Rate	3.07%
Notional amount	$ 66,667	66,667
Trade date	May 2018
Effective date	July 2020
Termination date	July 2026
GasLog with counterparty Nordea, termination in July 2026, interest rate of 2.562 percent
Financial Instruments
Fixed Interest Rate	2.562%
Notional amount	$ 66,667	66,667
Trade date	May 2018
Effective date	May 2018
Termination date	July 2026
GasLog with counterparty Skandinavinska Enskilda Banken AB (publ) ("SEB"), termination in July 2024, interest rate of 3.025 percent
Financial Instruments
Fixed Interest Rate	3.025%
Notional amount	$ 50,000	50,000
Trade date	May 2018
Effective date	July 2020
Termination date	July 2024
GAS-twenty seven Ltd with counterparty DNB Bank ASA, termination in July 2024 interest rate of 3.146 percent
Financial Instruments
Fixed Interest Rate	3.146%
Notional amount	$ 48,889	48,889
Trade date	July 2020
Effective date	July 2020
Termination date	July 2024
GAS-twenty seven Ltd with counterparty ING Bank N.V, termination in July 2024, interest rate of 3.24 percent
Financial Instruments
Fixed Interest Rate	3.24%
Notional amount	$ 24,444	24,444
Trade date	July 2020
Effective date	July 2020
Termination date	July 2024
GasLog with counterparty DNB Bank ASA, termination in July 2025, interest rate of 2.472 percent
Financial Instruments
Fixed Interest Rate	2.472%
Notional amount	$ 73,333	73,333
Trade date	May 2018
Effective date	July 2018
Termination date	July 2025
GasLog with counterparty HSBC Bank, plc, termination in July 2024, interest rate of 2.475 percent
Financial Instruments
Fixed Interest Rate	2.475%
Notional amount	$ 33,333	33,333
Trade date	May 2018
Effective date	Apr 2018
Termination date	July 2024
GasLog with counterparty HSBC Bank, plc, termination in June 2021, interest rate of 2.550 percent
Financial Instruments
Fixed Interest Rate	2.55%
Trade date	May 2018
Effective date	Apr 2018
Termination date	June 2021
GasLog with counterparty ABN AMRO Bank NV ("ABN"), termination in July 2025, interest rate of 2.550 percent
Financial Instruments
Fixed Interest Rate	2.55%
Notional amount	$ 33,333	33,333
Trade date	June 2021
Effective date	Apr 2021
Termination date	July 2025
GasLog with counterparty Citibank Europe Plc, termination in July 2024, interest rate of 3.082 percent
Financial Instruments
Fixed Interest Rate	3.082%
Notional amount	$ 30,000	30,000
Trade date	May 2018
Effective date	July 2020
Termination date	July 2024
GasLog with counterparty Citibank Europe Plc, termination in July 2025, interest rate of 3.095 percent
Financial Instruments
Fixed Interest Rate	3.095%
Notional amount	$ 30,000	30,000
Trade date	May 2018
Effective date	July 2021
Termination date	July 2025
GasLog with counterparty Skandinavinska Enskilda Banken AB (publ) ("SEB"), termination in July 2026, interest rate of 2.745 percent
Financial Instruments
Fixed Interest Rate	2.745%
Notional amount	$ 50,000	50,000
Trade date	December 2018
Effective date	October 2018
Termination date	July 2026
GasLog with counterparty Nordea Bank Finland, termination in July 2028, interest rate of 2.793 percent
Financial Instruments
Fixed Interest Rate	2.793%
Notional amount	$ 66,667	66,667
Trade date	December 2018
Effective date	October 2018
Termination date	July 2028
GasLog with counterparty DNB Bank ASA, termination in July 2025, interest rate of 2.685 percent
Financial Instruments
Fixed Interest Rate	2.685%
Notional amount	$ 73,333	73,333
Trade date	December 2018
Effective date	January 2019
Termination date	July 2025
GasLog with counterparty Skandinavinska Enskilda Banken AB (publ) ("SEB"), termination in July 2024, interest rate of 2.958 percent
Financial Instruments
Fixed Interest Rate	2.958%
Notional amount	$ 50,000	50,000
Trade date	December 2018
Effective date	July 2020
Termination date	July 2024
GasLog with counterparty ING Bank N.V., termination in July 2024, interest rate of 3.127 percent
Financial Instruments
Fixed Interest Rate	3.127%
Notional amount	$ 100,000	100,000
Trade date	May 2020
Effective date	July 2020
Termination date	July 2024
Gain (loss) on swap replacement		(41)
GAS-twenty seven Ltd with counterparty DNB Bank ASA, termination in April 2025, interest rate of 3.069 percent
Financial Instruments
Fixed Interest Rate	3.069%
Notional amount	$ 40,000	40,000
Trade date	July 2020
Effective date	April 2020
Termination date	April 2025
GAS-twenty seven Ltd with counterparty ING Bank N.V, termination in April 2025 interest rate of 3.176 percent
Financial Instruments
Fixed Interest Rate	3.176%
Notional amount	$ 20,000	20,000
Trade date	July 2020
Effective date	July 2020
Termination date	April 2025
GAS-fifteen Ltd with counterparty NBG, termination in July 2025, interest rate of 1.795 percent
Financial Instruments
Fixed Interest Rate	1.795%
Notional amount	$ 79,790	$ 87,357
Trade date	September 2020
Effective date	October 2020
Termination date	July 2025

Derivative Financial Instrume_6

Derivative Financial Instruments - Cross currency swap agreements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cross currency swaps qualified as cash flow hedging instruments
Cross currency swap agreements
Notional amount	$ 98,550	$ 98,550
Effective portion of changes in fair value of cash flow hedges	(11,711)	(3,086)	$ 1,873
Recycled loss/(gain) of cash flow hedges reclassified to profit or loss on realization of expense	883	(259)	625
Hedging gain/(loss) recognized in other comprehensive income due to translation of bonds	11,212	3,184	$ (3,248)
Gaslog with counterparty DNB, traded in November 2019
Cross currency swap agreements
Notional amount	$ 32,850	32,850
Trade date	Nov 2019
Effective date	Nov 2019
Termination date	Nov 2024
Gaslog with counterparty SEB, traded in November 2019
Cross currency swap agreements
Notional amount	$ 32,850	32,850
Trade date	Nov 2019
Effective date	Nov 2019
Termination date	Nov 2024
Gaslog with counterparty Nordea, traded in November 2019
Cross currency swap agreements
Notional amount	$ 32,850	$ 32,850
Trade date	Nov 2019
Effective date	Nov 2019
Termination date	Nov 2024

Derivative Financial Instrume_7

Derivative Financial Instruments - Forward foreign exchange contracts (Details) € in Thousands, $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) contract	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2022 EUR (€) contract € / $ $ / $ $ / $	Dec. 31, 2022 SGD ($) contract € / $ $ / $ $ / $
Forward foreign exchange contracts
Unrealized gain/(loss) on derivative financial instruments held for trading | $	$ 92,409	$ 59,407	$ (64,044)
Forward foreign exchange contracts held for trading
Forward foreign exchange contracts
Number of contract expired	94
Unrealized gain/(loss) on derivative financial instruments held for trading | $	$ 3,731	$ (1,256)	$ (21)
Forward foreign exchange contracts held for trading | EUR
Forward foreign exchange contracts
Notional amount | €				€ 49,233
Forward foreign exchange contracts held for trading | SGD
Forward foreign exchange contracts
Notional amount | $					$ 39,500
GasLog with counterparty HSBC, Settlement in January - March 2023 | EUR
Forward foreign exchange contracts
Trade date	February 2022
Number of Contracts				3	3
Settlement Date	January - March 2023
Notional amount | €				€ 1,500
GasLog with counterparty HSBC, Settlement in January - March 2023 | EUR | Minimum
Forward foreign exchange contracts
Fixed Exchange Rate | € / $				1.1373	1.1373
GasLog with counterparty HSBC, Settlement in January - March 2023 | EUR | Maximum
Forward foreign exchange contracts
Fixed Exchange Rate | € / $				1.1403	1.1403
GasLog with Counterparty DNB, Settlement in January - June 2023 | EUR
Forward foreign exchange contracts
Trade date	April 2022
Number of Contracts				6	6
Settlement Date	January - June 2023
Fixed Exchange Rate | € / $				1.1000	1.1000
Notional amount | €				€ 6,000
GasLog with counterparty OCBC, settlement in January - March 2023 | EUR
Forward foreign exchange contracts
Trade date	April 2022
Number of Contracts				3	3
Settlement Date	January - March 2023
Notional amount | €				€ 3,000
GasLog with counterparty OCBC, settlement in January - March 2023 | EUR | Minimum
Forward foreign exchange contracts
Fixed Exchange Rate | € / $				1.1051	1.1051
GasLog with counterparty OCBC, settlement in January - March 2023 | EUR | Maximum
Forward foreign exchange contracts
Fixed Exchange Rate | € / $				1.1098	1.1098
GasLog with counterparty DNB, settlement in July - December 2023 | EUR
Forward foreign exchange contracts
Trade date	June 2022
Number of Contracts				6	6
Settlement Date	July - December 2023
Fixed Exchange Rate | € / $				1.1300	1.1300
Notional amount | €				€ 6,000
GasLog with counterparty Societe Generale/Paris, settlement in January - December 2023 | EUR
Forward foreign exchange contracts
Trade date	July 2022
Number of Contracts				12	12
Settlement Date	January - December 2023
Fixed Exchange Rate | € / $				1.0466	1.0466
Notional amount | €				€ 5,733
GasLog with counterparty ABN, settlement in November - December 2023 | EUR
Forward foreign exchange contracts
Trade date	October 2022
Number of Contracts				2	2
Settlement Date	November - December 2023
Notional amount | €				€ 1,000
GasLog with counterparty ABN, settlement in November - December 2023 | EUR | Minimum
Forward foreign exchange contracts
Fixed Exchange Rate | € / $				1.0122	1.0122
GasLog with counterparty ABN, settlement in November - December 2023 | EUR | Maximum
Forward foreign exchange contracts
Fixed Exchange Rate | € / $				1.0143	1.0143
GasLog with counterparty DNB, settlement in January - June 2023 | EUR
Forward foreign exchange contracts
Trade date	October 2022
Number of Contracts				6	6
Settlement Date	January - June 2023
Fixed Exchange Rate | € / $				0.9991	0.9991
Notional amount | €				€ 3,000
Gaslog With Counterparty HSBC Settlement In January - October 2023 | EUR
Forward foreign exchange contracts
Trade date	October 2022
Number of Contracts				10	10
Settlement Date	January - October 2023
Fixed Exchange Rate | € / $				1.0058	1.0058
Notional amount | €				€ 5,000
GasLog with counterparty ING Bank N.V., Settlement in January - June 2023 | EUR
Forward foreign exchange contracts
Trade date	October 2022
Number of Contracts				7	7
Settlement Date	January - June 2023
Notional amount | €				€ 4,500
GasLog with counterparty ING Bank N.V., Settlement in January - June 2023 | EUR | Minimum
Forward foreign exchange contracts
Fixed Exchange Rate | € / $				0.9894	0.9894
GasLog with counterparty ING Bank N.V., Settlement in January - June 2023 | EUR | Maximum
Forward foreign exchange contracts
Fixed Exchange Rate | € / $				0.9994	0.9994
Gaslog with counterparty Nordea, Settlement in January - March 2023 | EUR
Forward foreign exchange contracts
Trade date	October 2022
Number of Contracts				3	3
Settlement Date	January - March 2023
Notional amount | €				€ 3,000
Gaslog with counterparty Nordea, Settlement in January - March 2023 | EUR | Minimum
Forward foreign exchange contracts
Fixed Exchange Rate | € / $				0.9924	0.9924
Gaslog with counterparty Nordea, Settlement in January - March 2023 | EUR | Maximum
Forward foreign exchange contracts
Fixed Exchange Rate | € / $				0.9967	0.9967
GasLog with counterparty SCB, Settlement in January - September 2023 | EUR
Forward foreign exchange contracts
Trade date	October 2022
Number of Contracts				9	9
Settlement Date	January - September 2023
Fixed Exchange Rate | € / $				1.0016	1.0016
Notional amount | €				€ 4,500
GasLog with counterparty DNB, settlement in July - December 2023 | EUR
Forward foreign exchange contracts
Trade date	December 2022
Number of Contracts				6	6
Settlement Date	July - December 2023
Fixed Exchange Rate | € / $				1.0950	1.0950
Notional amount | €				€ 6,000
GasLog with Counterparty ABN, Settlement in February 2023 | SGD
Forward foreign exchange contracts
Trade date	June 2022
Number of Contracts				1	1
Settlement Date	February 2023
Fixed Exchange Rate | $ / $				1.3845	1.3845
Notional amount | $					$ 2,500
GasLog with counterparty Citibank Europe PLC UK, Settlement in February 2023 | SGD
Forward foreign exchange contracts
Trade date	June 2022
Number of Contracts				1	1
Settlement Date	February 2023
Fixed Exchange Rate | $ / $				1.3846	1.3846
Notional amount | $					$ 2,500
Gaslog With Counterparty Goldman Sachs Bank Europe SE, Settlement In February 2023 | SGD
Forward foreign exchange contracts
Trade date	June 2022
Number of Contracts				1	1
Settlement Date	February 2023
Fixed Exchange Rate | $ / $				1.3768	1.3768
Notional amount | $					$ 2,500
GasLog with counterparty OCBC, Settlement In February 2023 | SGD
Forward foreign exchange contracts
Trade date	June 2022
Number of Contracts				1	1
Settlement Date	February 2023
Fixed Exchange Rate | $ / $				1.3852	1.3852
Notional amount | $					$ 2,500
Gaslog With Counterparty Citibank Europe PLC UK, Trade In July 2022 And Settlement In February 2023 | SGD
Forward foreign exchange contracts
Trade date	July 2022
Number of Contracts				1	1
Settlement Date	February 2023
Fixed Exchange Rate | $ / $				1.3997	1.3997
Notional amount | $					$ 5,000
GasLog with counterparty ING Bank N.V., Settlement in June 2023 | SGD
Forward foreign exchange contracts
Trade date	July 2022
Number of Contracts				1	1
Settlement Date	June 2023
Fixed Exchange Rate | $ / $				1.3991	1.3991
Notional amount | $					$ 2,000
GasLog with counterparty ING Bank N.V., Settlement In February - June 2023 | SGD
Forward foreign exchange contracts
Trade date	October 2022
Number of Contracts				2	2
Settlement Date	February - June 2023
Notional amount | $					$ 10,000
GasLog with counterparty ING Bank N.V., Settlement In February - June 2023 | SGD | Minimum
Forward foreign exchange contracts
Fixed Exchange Rate | $ / $				1.4306	1.4306
GasLog with counterparty ING Bank N.V., Settlement In February - June 2023 | SGD | Maximum
Forward foreign exchange contracts
Fixed Exchange Rate | $ / $				1.4355	1.4355
GasLog with counterparty Societe Generale/Paris, Settlement In February - June 2023 | SGD
Forward foreign exchange contracts
Trade date	October 2022
Number of Contracts				2	2
Settlement Date	February - June 2023
Notional amount | $					$ 5,000
GasLog with counterparty Societe Generale/Paris, Settlement In February - June 2023 | SGD | Minimum
Forward foreign exchange contracts
Fixed Exchange Rate | $ / $				1.4286	1.4286
GasLog with counterparty Societe Generale/Paris, Settlement In February - June 2023 | SGD | Maximum
Forward foreign exchange contracts
Fixed Exchange Rate | $ / $				1.4329	1.4329
GasLog with counterparty SCB, Settlement In February 2023 | SGD
Forward foreign exchange contracts
Trade date	October 2022
Number of Contracts				1	1
Settlement Date	February 2023
Fixed Exchange Rate | $ / $				1.4335	1.4335
Notional amount | $					$ 2,500
GasLog with counterparty OCBC, Settlement In June-July 2023 | SGD
Forward foreign exchange contracts
Trade date	November 2022
Number of Contracts				2	2
Settlement Date	June - July 2023
Notional amount | $					$ 5,000
GasLog with counterparty OCBC, Settlement In June-July 2023 | SGD | Minimum
Forward foreign exchange contracts
Fixed Exchange Rate | $ / $				1.3705	1.3705
GasLog with counterparty OCBC, Settlement In June-July 2023 | SGD | Maximum
Forward foreign exchange contracts
Fixed Exchange Rate | $ / $				1.3717	1.3717

Derivative Financial Instrume_8

Derivative Financial Instruments - Gain (loss) on Derivatives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
(Loss)/Gain on Derivatives
Unrealized (loss)/gain on derivative financial instruments held for trading	$ 92,409	$ 59,407	$ (64,044)
Ineffective portion of cash flow hedges	398	(5)	(323)
Total gain/(loss) on derivatives	74,807	22,680	(84,658)
Interest rate swaps held for trading
(Loss)/Gain on Derivatives
Unrealized (loss)/gain on derivative financial instruments held for trading	88,678	60,663	(63,982)
Realized gain/(loss) on derivative financial instruments held for trading	(12,065)	(35,585)	(20,855)
Forward foreign exchange contracts held for trading
(Loss)/Gain on Derivatives
Unrealized (loss)/gain on derivative financial instruments held for trading	3,731	(1,256)	(21)
Realized gain/(loss) on derivative financial instruments held for trading	$ (5,935)	$ (1,137)	$ 564

Derivative Financial Instrume_9

Derivative Financial Instruments - Fair value measurements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivative Financial Instruments
Transfers from Level 1 to Level 2, assets	$ 0	$ 0	$ 0
Transfers from Level 2 to Level 1, assets	0	0	0
Transfers into Level 3, assets	0	0	0
Transfers out of Level 3, assets	0	0	0
Transfers from Level 1 to Level 2, liabilities	0	0	0
Transfers from Level 2 to Level 1, liabilities	0	0	0
Transfers into Level 3, liabilities	0	0	0
Transfers out of Level 3, liabilities	$ 0	$ 0	$ 0

Cash Flow Reconciliations - Rec

Cash Flow Reconciliations - Reconciliation of borrowing and derivatives arising from financing activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Borrowings
Disclosure of reconciliation of liabilities arising from financing activities
Liabilities/(assets) arising from financing activities at beginning of year	$ 3,658,220	$ 3,773,221	$ 3,147,395
Liabilities/(assets) arising from financing activities at end of year	3,299,744	3,658,220	3,773,221
Borrowings | Proceeds from loans and bonds, net of discount
Disclosure of reconciliation of liabilities arising from financing activities
Cash flows	374,659	471,867	2,138,035
Total change	374,659	471,867	2,138,035
Borrowings | Loans and bond repayments
Disclosure of reconciliation of liabilities arising from financing activities
Cash flows	(729,849)	(592,463)	(1,481,709)
Non-cash items			(8,063)
Total change	(729,849)	(592,463)	(1,489,772)
Borrowings | Payment for bond repurchase at premium
Disclosure of reconciliation of liabilities arising from financing activities
Cash flows			(1,937)
Total change			(1,937)
Borrowings | Additions in deferred loan fees
Disclosure of reconciliation of liabilities arising from financing activities
Cash flows	(5,188)	(13,437)	(35,795)
Non-cash items	(6,036)	297	997
Deferred financing costs, assets	3,214	1,254	(6,442)
Total change	(8,010)	(11,886)	(41,240)
Borrowings | Deferred loan fees received
Disclosure of reconciliation of liabilities arising from financing activities
Cash flows		379	792
Total change		379	792
Borrowings | Amortization and write-off of deferred loan/bond issuance costs/premium (Note 19)
Disclosure of reconciliation of liabilities arising from financing activities
Non-cash items	15,936	20,286	22,876
Total change	15,936	20,286	22,876
Borrowings | Retranslation of the NOK 2024 Bonds in USD
Disclosure of reconciliation of liabilities arising from financing activities
Other comprehensive loss/(income)	(11,212)	(3,184)	3,248
Non-cash items			(6,176)
Total change	(11,212)	(3,184)	(2,928)
Derivatives
Disclosure of reconciliation of liabilities arising from financing activities
Liabilities/(assets) arising from financing activities at beginning of year	51,703	107,760	45,931
Liabilities/(assets) arising from financing activities at end of year	(30,276)	51,703	107,760
Derivatives | Unrealized gain (loss) on derivative financial instruments held for trading (Note 26)
Disclosure of reconciliation of liabilities arising from financing activities
Non-cash items	(92,409)	(59,407)	64,044
Total change	(92,409)	(59,407)	64,044
Derivatives | Ineffective portion of cash flow hedges (Note 26)
Disclosure of reconciliation of liabilities arising from financing activities
Non-cash items	(398)	5	323
Total change	(398)	5	323
Derivatives | Payment for interest rate swaps termination
Disclosure of reconciliation of liabilities arising from financing activities
Cash flows			(31,662)
Total change			(31,662)
Derivatives | Proceeds from entering into interest rate swaps
Disclosure of reconciliation of liabilities arising from financing activities
Cash flows			31,622
Total change			31,622
Derivatives | Payment for CCS termination/modification
Disclosure of reconciliation of liabilities arising from financing activities
Cash flows			(4,052)
Non-cash items			4,052
Derivatives | Effective portion of changes in the fair value of derivatives designated as cash flow hedging instruments
Disclosure of reconciliation of liabilities arising from financing activities
Other comprehensive loss/(income)	10,828	3,345	(2,498)
Total change	10,828	3,345	(2,498)
Lease liabilities
Disclosure of reconciliation of liabilities arising from financing activities
Liabilities/(assets) arising from financing activities at beginning of year	302,850	196,170	204,930
Liabilities/(assets) arising from financing activities at end of year	336,376	302,850	196,170
Lease liabilities | Interest expense on leases (Note 19)
Disclosure of reconciliation of liabilities arising from financing activities
Non-cash items	13,639	10,269	9,921
Total change	13,639	10,269	9,921
Lease liabilities | Additions
Disclosure of reconciliation of liabilities arising from financing activities
Non-cash items	75,788	121,520	2,155
Total change	75,788	121,520	2,155
Lease liabilities | Payments for interest
Disclosure of reconciliation of liabilities arising from financing activities
Cash flows	(13,639)	(10,269)	(9,911)
Total change	(13,639)	(10,269)	(9,911)
Lease liabilities | Principal elements of lease payments
Disclosure of reconciliation of liabilities arising from financing activities
Cash flows	(42,262)	(14,843)	(11,150)
Non-cash items		3	225
Total change	$ (42,262)	$ (14,840)	$ (10,925)

Taxation (Details)

Taxation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Taxation
U.S. Federal income tax rate (in percent)	4%
U.S. source gross transportation income (as percentage of gross shipping income for transportation that begins or ends in the United States)	50%
GasLog Partners LP
Taxation
U.S. source gross transportation tax expense	$ 1,529	$ 1,357	$ 1,300
Wholly owned subsidiaries
Taxation
U.S. source gross transportation tax expense	2,730	3,300	0
U.S. source gross transportation tax, accrual reversals from prior years	$ 3,300	$ 0	$ 0

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Thousands	Mar. 01, 2023	Feb. 22, 2023	Feb. 07, 2023	Jan. 24, 2023
Common shares
Subsequent Events
Declaration of dividend (per share)		$ 0.15
Series A Preference Shares
Subsequent Events
Declaration of dividend (per share)	$ 0.546875
Proposal from GasLog to acquire limited partner interests of the Partnership not already beneficially owned by GasLog | GasLog Partners
Subsequent Events
Aggregate purchase price per common unit in cash				$ 7.70
Special distribution per common unit in cash, included in aggregate purchase price of the proposed merger transaction				$ 2.33
Prepayment of debt | Gaslog Chelsea
Subsequent Events
Prepayment of debt			$ 77,899
Prepayment of debt | Gastrade
Subsequent Events
Additional proceeds received			$ 92,780