Coronado Global Resources (CODQL) 10-K 24 Feb 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Jun. 28, 2019
Entity Information [Line Items]
Entity Registrant Name	Coronado Global Resources Inc.
Entity Central Index Key	0001770561
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Entity Shell Company	false
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding	96,651,692
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Interactive Data Current	Yes
Entity Current Reporting Status	Yes
Entity File Number	000-56044
Entity Tax Identification Number	83-1780608
Entity Incorporation State Country Code	DE
Entity Address Address Line1	100 Bill Baker Way
Entity Address City Or Town	Beckley
Entity Address State Or Province	WV
Entity Address Postal Zip Code	25801
City Area Code	681
Local Phone Number	207-7263
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float		$ 492,886,485

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and restricted cash	$ 26,553	$ 124,881
Trade receivables	133,297	206,127
Related party trade receivables	86,796	36,716
Income tax receivable	897	12,017
Inventories	162,170	95,103
Other current assets	44,109	40,914
Total current assets	453,822	515,758
Non-current assets:
Property, plant and equipment, net	1,632,788	1,618,558
Right of use asset - operating leases, net	62,566	0
Goodwill	28,008	28,008
Intangible assets, net	5,079	5,402
Deposits and reclamation bonds	12,227	11,635
Deferred income tax assets	2,852	11,848
Other non-current assets	17,512	18,355
Total assets	2,214,854	2,209,564
Current liabilities:
Accounts payable	64,392	42,962
Accrued expenses and other current liabilities	238,788	243,496
Income tax payable	29,760	9,241
Asset retirement obligations	10,064	7,719
Contingent royalty consideration	688	26,832
Contract obligations	36,935	39,116
Lease liabilities	29,685	1,307
Other current financial liabilities	5,894	7,728
Total current liabilities	416,206	378,401
Non-current liabilities:
Asset retirement obligations	121,710	118,072
Contract obligations	204,877	253,578
Deferred consideration liability	174,605	155,332
Interest bearing liabilities	330,000	0
Other financial liabilities	1,546	4,073
Lease liabilities	48,165	2,481
Contingent royalty consideration	855	3,371
Deferred income tax liabilities	47,973	38,838
Other non-current liabilities	976	1,610
Total liabilities	1,346,913	955,756
Common stock $0.01 par value; 1,000,000,000 shares authorized, 96,651,692 shares are issued and outstanding as of December 31, 2019 and December 31, 2018	967	967
Series A Preferred stock $0.01 par value; 100,000,000 shares authorized, 1 Share issued and outstanding as of December 31, 2019 and December 31, 2018	0	0
Additional paid-in capital	820,247	1,107,948
Accumulated other comprehensive loss	(45,206)	(49,609)
Retained earnings	91,712	194,220
Noncontrolling interest	221	282
Total stockholders' equity	867,941	1,253,808
Total liabilities and stockholders' equity	$ 2,214,854	$ 2,209,564

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Stockholders' equity
Preferred stock, par value per share (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares issued (in shares)	1	1
Preferred stock, shares outstanding (in shares)	1	1
Common stock, par value per share (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000,000,000	1,000,000,000
Common stock, shares issued (in shares)	96,651,692	96,651,692
Common stock, shares outstanding (in shares)	96,651,692	96,651,692

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues:
Revenues		$ 2,215,748	$ 1,980,504	$ 768,244
Costs and expenses:
Cost of coal revenues (exclusive of items shown separately below)		1,047,359	991,994	463,638
Depreciation, depletion and amortization		176,461	162,117	75,503
Freight expenses		166,729	117,699	15,880
Stanwell rebate		175,318	127,692	0
Other royalties		157,016	181,715	39,665
Selling, general, and administrative expenses		36,062	66,207	21,793
Total costs and expenses		1,758,945	1,647,424	616,479
Operating income		456,803	333,080	151,765
Other income (expenses):
Interest expense, net		(39,294)	(57,978)	(9,955)
Loss on debt extinguishment		0	(58,085)	0
Other, net		2,649	(27,216)	473
Total other income (expense), net		(36,645)	(143,279)	(9,482)
Income before tax		420,158	189,801	142,283
Income tax expense		(114,681)	(75,212)	0
Net income		305,477	114,589	142,283
Less: Net loss attributable to noncontrolling interest		(61)	(92)	(70)
Net income attributable to Coronado Global Resources Inc.		305,538	114,681	142,353
Other comprehensive income, net of income taxes:
Foreign currency translation adjustment		2,438	45,827	0
Net gain (loss) on cash flow hedges, net of tax		6,841	(3,782)	0
Total comprehensive income		309,880	64,980	142,283
Less: Net loss attributable to noncontrolling interest		(61)	(92)	(70)
Total comprehensive income attributable to Coronado Global Resources, Inc.		$ 309,941	$ 65,072	$ 142,353
Earnings per share of common stock
Basic	[1]	$ 3.16	$ 0.21	$ 0
Diluted	[1]	3.16	0.21	0
Pro Forma earnings per share of common stock
Basic	[2]	0	0.97	0
Diluted	[2]	$ 0	$ 0.97	$ 0
Coal Revenues [Member]
Revenues:
Revenues		$ 1,705,442	$ 1,500,730	$ 384,722
Coal Revenues From Related Parties [Member]
Revenues:
Revenues		468,897	444,870	371,663
Other Revenues [Member]
Revenues:
Revenues		$ 41,409	$ 34,904	$ 11,859
[1]	(1) The 2018 earnings per share of common stock and weighted average shares of common stock outstanding is for the period following the initial public offering, on October 24, 2018. See Note 6(b).
[2]	(2) The 2018 pro forma financial information presented has been computed to reflect income tax expense assuming our initial public offering occurred on January 1, 2018. See Note 6(b).

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity/Members' Capital - USD ($) $ in Thousands	Total	Member's Capital [Member]	Common Stock [Member]	Preferred Stock [Member]	Additional Paid in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained earnings [Member]		Retained Earnings After Reorganization Transactions [Member]	Noncontrolling Interest [Member]	Noncontrolling Interest After Reorganization Transactions [Member]
Balance, beginning of period at Dec. 31, 2016	$ 874,126	$ 936,650					$ (62,814)			$ 290
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Members' Contributions	17									17
Members' distributions before Reorganization transactions	383,126	383,126
Net income (loss)	142,283						142,353			(70)
Total comprehensive income	142,283
Balance, end of period at Dec. 31, 2017	633,300	553,524					79,539			237
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Members' Contributions	181,747	181,610								137
Members' distributions before Reorganization transactions	69,074	69,074
Proceeds from initial public offering, net, shares			16,651,692
Proceeds from initial public offering, net	442,314		$ 167		$ 442,147
Net income (loss)	114,589						114,681	[1],[2]		(92)
Other comprehensive income (loss)	(49,609)					$ (49,609)
Total comprehensive income	64,980					(49,609)	114,681			(92)
Share-based compensation for equity classified awards	541				541
Reorganization Transactions		$ (666,060)	$ 800		665,260		(79,539)		$ 79,539	(374)	$ 374
Reorganization Transactions, shares			80,000,000	1
Balance, end of period at Dec. 31, 2018	1,253,808		$ 967		1,107,948	(49,609)	194,220			282
Balance, end of period, shares at Dec. 31, 2018			96,651,692	1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	305,477						305,538			(61)
Other comprehensive income (loss)	4,403					4,403
Total comprehensive income	309,880					4,403	305,538			(61)
Share-based compensation for equity classified awards	319				319
Members' distributions/Dividends paid	(408,046)						(408,046)
Return of capital	288,020		$ (288,000)		288,020
Balance, end of period at Dec. 31, 2019	$ 867,941		$ 967		$ 820,247	$ (45,206)	$ 91,712			$ 221
Balance, end of period, shares at Dec. 31, 2019			96,651,692	1
[1]	(1) The 2018 earnings per share of common stock and weighted average shares of common stock outstanding is for the period following the initial public offering, on October 24, 2018. See Note 6(b).
[2]	(2) The 2018 pro forma financial information presented has been computed to reflect income tax expense assuming our initial public offering occurred on January 1, 2018. See Note 6(b).

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity/Members' Capital (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Consolidated Statements of Stockholders' Equity/Members' Capital [Abstract]
Other comprehensive income loss tax	$ 2,932	$ 1,529

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income	$ 305,477	$ 114,589	$ 142,283
Adjustments to reconcile net income to cash and restricted cash provided by operating activities:
Depreciation, depletion and amortization	176,461	162,351	75,503
Reduction in carrying amount of right of use asset - operating leases	24,403	0	0
Amortization of deferred financing costs	4,497	5,181	688
Non-cash interest expense	19,885	9,919	436
Amortization of contract obligations	(34,794)	(31,870)	(4,032)
Loss on disposal of property, plant and equipment	(1,238)	122	(722)
Increase (decrease) in contingent royalty consideration	(13,646)	8,825	(1,588)
Loss on interest rate swap	0	3,239	0
Equity-based compensation expense	321	541	0
Deferred income taxes	14,803	55,123	0
Reclamation of asset retirement obligations	(3,456)	(4,743)	(1,180)
Change in estimate of asset retirement obligation	0	(234)	0
Changes in operating assets and liabilities:
Accounts receivable - including related party receivables	20,205	(63,126)	37,926
Inventories	(67,388)	23,419	(58)
Other current assets	(5,062)	(15,057)	675
Accounts payable	21,351	12,684	(2,625)
Accrued expenses and other current liabilities	(4,336)	81,593	8,272
Operating lease liabilities	(25,877)	0	0
Change in other liabilities	45,820	2,197	0
Net cash provided by operating activities	477,426	364,753	255,578
Cash flows from investing activities:
Capital expenditures	(183,283)	(114,302)	(63,923)
Proceeds from the disposal of property, plant, and equipment	145	66	922
Purchase of deposits and reclamation bonds	(1,074)	(9,789)	(2,376)
Redemption of deposits and reclamation bonds	482	1,443	6,054
Acquisition of Curragh, net of cash acquired	0	(537,207)	0
Payment of contingent purchase considerations	0	(6,628)	0
Net cash used in investing activities	(183,730)	(666,417)	(59,323)
Cash flows from financing activities:
Proceeds from interest bearing liabilities and other financial liabilities, net of debt discount	474,223	720,083	175,645
Proceeds from interest rate swap	0	28,251	0
Payments on interest rate swap	0	(31,490)	0
Debt issuance costs and other financing costs	(4,293)	(42,075)	(5,752)
Principal payments on interest bearing liabilities and other financial liabilities	(148,583)	(815,758)	(43,499)
Principal payments on finance and capital lease obligations	(1,308)	(1,801)	(1,402)
Payment of contingent purchase consideration	(15,002)	(4,922)	0
Dividends paid	(408,046)	0	0
Shareholders'/Members' contributions (distributions), net	(288,020)	112,536	(383,126)
NCI member's contributions	0	137	17
Proceeds from initial public offering, net	0	442,314	0
Net cash provided by (used in) financing activities	(391,029)	407,275	(258,117)
Net increase (decrease) in cash and restricted cash	(97,333)	105,611	(61,862)
Effect of exchange rate changes on cash and restricted cash	(995)	(8,799)	0
Cash and restricted cash at beginning of period	124,881	28,069	89,931
Cash and restricted cash at end of period	26,553	124,881	28,069
Supplemental disclosure of cash flow information:
Cash payments for interest	5,235	39,821	8,690
Cash paid for taxes	$ 67,863	$ 23,612	$ 0

Description of Business, Basis

Description of Business, Basis of Presentation	12 Months Ended
	Dec. 31, 2019
Description of Business, Basis of Presentation [Abstract]
Description of Business, Basis of Presentation	1. Description of Business, Basis of Presentation (a) Organization and nature of operations Coronado Global Resources Inc. (together with its subsidiaries, the “Company” or “Coronado”) is a global producer, marketer, and exporter of a full range of metallurgical coals, an essential element in the production of steel. The Company has a portfolio of operating mines and development projects in Queensland, Australia and in the states of Pennsylvania, Virginia and West Virginia in the USA. Coronado was incorporated on August 13, 2018 pursuant to the laws of the State of Delaware by conversion of Coronado Group HoldCo LLC, from a limited liability company to a corporation. Coronado Group HoldCo LLC was a wholly-owned subsidiary of Coronado Group LLC, a Delaware limited liability company. Coronado Group LLC was formed on April 1, 2015 to consolidate Coronado Coal LLC and Coronado II LLC under common ownership. The consolidation was completed on July 31, 2015 through the contribution of the membership interests of Coronado Coal LLC and Coronado II LLC, in exchange for membership interest in Coronado Group LLC. On June 30, 2016, Coronado IV LLC contributed its membership interest in exchange for membership interest in Coronado Group LLC. Coronado Coal LLC, Coronado II LLC and Coronado IV LLC are referred to herein as the “US LLC’s” . (b) Curragh Acquisition On December 20, 2017 Coronado Australia Holdings Pty Ltd (“CAH”) was formed as a wholly-owned subsidiary of Coronado Group HoldCo LLC for acquiring and/or investing in coal mining related interests in Australia. On March 29, 2018, CAH purchased all the outstanding shares in Wesfarmers Curragh Pty Ltd (since renamed Coronado Curragh Pty Ltd) including two wholly-owned subsidiaries, consisting of Curragh Queensland Mining Pty Ltd and Curragh Coal Sales Co Pty Ltd (collectively, “Curragh”). Curragh’s primary assets are mining facilities in Queensland, Australia. Refer to Note (3) “Acquisitions” for further information related to the acquisition. (c) Reorganization Transaction During the year ended December 31, 2018, Coronado Group LLC and the Company completed a reorganization of their legal entity structure (the “Reorganization Transaction”). In connection with the Reorganization Transaction: • Coronado Group HoldCo LLC was converted into the Company, a Delaware corporation to consolidate Coronado Coal Corporation and Coronado Australia Holdings Pty Ltd under common ownership. • Coronado Group LLC contributed all membership interest in the US LLC’s to Coronado Coal Corporation, a wholly-owned subsidiary of the Company. Immediately following the Reorganization Transaction, the Company held all the interests of Coronado Australia Holdings Pty Ltd and Coronado Coal Corporation and remained a subsidiary of Coronado Group LLC, owned by funds managed by The Energy & Minerals Group (“EMG”) and certain members of the Company’s management. (d) Initial Public Offering On October 23, 2018, the Company completed an initial public offering (“IPO”) on the Australian Securities Exchange (“ASX”). Upon completion of the IPO, the Company issued 16,651,692 new shares of common stock and Coronado Group LLC sold the equivalent of 2,691,896.4 shares of common stock. The common stock is publicly traded on the ASX under the ticker “CRN,” in the form of CHESS Depositary Interests (“CDIs”). CDIs are units of beneficial ownership in shares of common stock held by CHESS Depositary Nominees Pty Limited (“CDN”), a wholly-owned subsidiary of ASX Limited, the company that operates the ASX. Each share of common stock is equivalent to 10 CDIs. Following the IPO, Coronado Group LLC beneficially owns 773,081,036 CDIs ( 77,308,104 shares) representing 80% of the total CDIs outstanding. The remaining 193,435,884 CDIs ( 19,343,588 shares), are owned by new investors in the form of CDIs. A portion of the proceeds from the IPO were used to repay all outstanding borrowings and to pay fees and expenses related to the IPO. Coronado Group LLC holds 1 share of Series A Preferred Stock of the Company which is the only Series A Preferred Stock issued and outstanding. The holders of Series A Preferred Stock are permitted to nominate and elect 10% of the Company’s Board of Directors. Refer to Note 6 “Capital Structure” for further details. In connection with the IPO, Coronado Group LLC entered into a voluntary escrow agreement under which they agreed, among other things, to certain restrictions and prohibitions from dealing in its owned securities for a restricted period beginning on October 23, 2018 and ending on the first business day after the release of the 2019 financial statements. On July 28, 2019, the Company registered its common stock pursuant to Section 12(g) of the Securities Exchange Act of 1934, as amended, or the Exchange Act. On August 19, 2019, the independent directors of the Company approved the early release of 10,631,687, or 11%, shares of common stock held by Coronado Group LLC from voluntary escrow. As at December 31, 2019, Coronado Group LLC had not sold shares of common stock that have been held since the IPO. (e) Basis of Presentation The consolidated financial statements have been prepared in accordance with requirements of the US Generally Accepted Accounting Principles (“US GAAP”) and are presented in US dollars, unless otherwise stated. The Reorganization Transaction was treated as a combination of entities under common control in line with Accounting Standards Codification (“ASC”) 805, Business Combinations whereby the receiving entity, the Company recorded the contributed assets and liabilities at the carrying value of Coronado Group LLC. Prior to the Reorganization Transaction, the consolidated financial statements of the Company reflect the net assets and operations of Coronado Group LLC. The financial statements presented following the Reorganization Transaction are those of the receiving entity (the Company) and are retrospectively adjusted to present that entity as if it always held the net assets or equity interests previously held by the seller, Coronado Group LLC. As such, financial information (including comparatives) of the Company has been presented as a continuation of the pre existing accounting values of assets and liabilities in Coronado Group LLC’s financial statements. The consolidated financial statements include the accounts of the Company and its affiliates. The Company, or Coronado, are used interchangeably to refer to Coronado Global Resources Inc., Coronado Global Resources Inc. and its subsidiaries, or to Coronado Group LLC, as appropriate to the context. Interests in subsidiaries controlled by the Company are consolidated with any outside stockholder interests reflected as noncontrolling interests. All intercompany balances and transactions have been eliminated in consolidation. (f) Certain Significant Risks and Uncertainties External factors, including general economic conditions, international events and circumstances, competitor actions, governmental actions and regulations are beyond the Company’s control and can cause fluctuations in demand for coal and volatility in the price of commodities. This is turn may adversely impact on the Company’s future operating results, purchase or investment opportunities in the coal mining industry. Concentration of customers For the year ended December 31, 2019 $ 1,198.2 million, or 55% of total revenues, were attributable to five (5) customers. In comparison, for the year ended December 31, 2018, $ 980.8 million, or 51% of total revenues were attributable to five (5) customers and for the year ended December 31, 2017, $ 576.8 million, or 76% of total revenues were attributable to five (5) customers. As of December 31, 2019, the Company had four (4) customers that accounted for $ 171.5 million, or 78%, of accounts receivable. As of December 31, 2018, the Company had four (4) customers that accounted for $ 128.3 million, or 53%, of accounts receivable. Concentration of labor Out of the Company’s total employees, 12% are subject to the Curragh Mine Operations Enterprise Bargaining Agreement 2019. This agreement covers work carried out by permanent, full-time, temporary, and casual coal mining employees engaged by Curragh to fulfil production, maintenance and processing activities. Other than the Curragh Mine Operations Enterprise Bargaining Agreement 2019, there are no other collective bargaining agreements or union contracts covering employees of the Company.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies (a) Newly Adopted Accounting Standards Revenue from Contracts with Customers (ASC Topic 606). In May 2014, the Financial Accounting Standards Board, or FASB, issued ASU 2014-09 which replaced the existing requirements in US GAAP and provided companies with a single revenue recognition model for recognizing revenue with contracts with customers. Effective January 1, 2018, the Company elected to adopt the requirements of ASC 606 using the modified retrospective method. The Company notes that after the assessment of applicable revenue streams, there is no quantitative impact to the adoption of ASC 606. The comparative information for the year ended December 31, 2017 has not been adjusted and continues to be reported under ASC 605. The standard has been applied to contracts that have not been completed at January 1, 2018, the date of initial application. Furthermore, Coronado has not retrospectively restated the contracts that were modified before the beginning of the earliest reporting period presented in accordance with the standard. The aggregate effect of all modifications when identifying the satisfied and unsatisfied performance obligations were reflected in determining and allocating the transaction price. Leases. In February 2016, the FASB, established Topic 842, Leases, by issuing Accounting Standards Update, or ASU, No. 2016-02, which requires lessees to recognize leases on the balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements. The new standard establishes a right-of-use, or ROU, model that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases are classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the income statement. On January 1, 2019, the Company adopted ASU No. 2016-02 using the modified retrospective transition approach and elected the package of practical expedients that allows it to forgo reassessment of lease classification for leases that had already commenced. The Company also elected the practical expedients to the new standard without restating comparative prior period financial information, to not recognize ROU assets and liabilities for operating leases with shorter than 12-month terms and to include both lease and non-lease components with lease payments for all asset classes. In addition to existing finance leases and other financing obligations, the adoption of the new standard, on January 1, 2019, resulted in the recognition of ROU assets of $ 66.8 million and lease liabilities of $ 81.1 million related to operating leases. On adoption, the lease liability included reclassification of a terminal services contract liability of $ 14.3 million, which is classified as a lease under the newly adopted standard. There was no material impact to the Consolidated Statements of Operations and Comprehensive Income, the Consolidated Statements of Cash Flows, or the Company’s debt covenant calculations as a result of the adoption of ASU 2016-02. ASU No. 2016-02 also requires entities to disclose certain qualitative and quantitative information regarding the amount, timing, and uncertainty of cash flows arising from leases. Such disclosures are included in Note 12 “Leases”. (b) Accounting Standards Not Yet Implemented Financial Instruments - Credit Losses. In June 2016, the FASB issued ASU 2016-13 related to the measurement of credit losses on financial instruments. The pronouncement replaces the incurred loss methodology to record credit losses with a methodology that reflects the expected credit losses for financial assets not accounted for at fair value with gains and losses recognized through net income. This standard is effective for fiscal years beginning after December 15, 2019 (January 1, 2020 for the Company) and interim periods therein. This standard is effective on January 1, 2020 and on adoption is not expected to have material impact on the Company’s results of operations or its cash flows. Fair Value Measurement . In August 2018, the FASB issued ASU 2018-13, which amended the fair value measurement guidance by removing and modifying certain disclosure requirements, while also adding new disclosure requirements. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The amendments are effective for all companies for fiscal years, and interim periods within those years, beginning after December 15, 2019. The disclosure requirements in accordance with this standard are effective on January 1, 2020. Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment . In January 2018, the FASB issued ASU 2017-04, which eliminates step two from the goodwill impairment test. Under ASU 2017-04, an entity should recognize an impairment charge for the amount by which the carrying amount of a reporting unit exceeds its fair value up to the amount of goodwill allocated to that reporting unit. This guidance will be effective for the Company in the first quarter of 2020 on a prospective basis, and early adoption is permitted. The Company does not expect the standard to have a material impact on its consolidated financial statements. (c) Reclassification Certain amounts in the prior period Condensed Consolidated Balance Sheet have been reclassified to conform to the presentation of the current period financial statements. These related to the reclassification of capital lease liabilities included within “other financial liabilities and capital leases” and “other financial liabilities, excluding current instalments” as at December 31, 2018 to “Lease liabilities” current and non-current, respectively. These reclassifications had no effect on the previously reported net income. (d) Use of Estimates The preparation of consolidated financial statements in conformity with US GAAP requires management to make certain judgements, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ materially from those estimates. Significant items subject to such estimates and assumptions include asset retirement obligations; useful lives for depreciation, depletion and amortization; deferred income tax assets and liabilities; purchase price allocation associated with business combinations; values of coal properties; and other contingencies. (e) Foreign Currency Financial statements of foreign operations The reporting currency of the Company is the US Dollar (“US$”). Functional currency is determined by the primary economic environment in which an entity operates. The functional currency of the US operating subsidiaries is the US$. The functional currency of the Company’s foreign operating subsidiary, Curragh and its immediate parent CAH, is the Australian dollar (“A$”) since Curragh’s predominant sources of operating expenses are denominated in that currency. Assets and liabilities are translated at the year-end exchange rate and items in the statement of operations are translated at average rates with gains and losses from translation recorded in other comprehensive income (loss). Foreign Currency Transactions Monetary assets and liabilities are remeasured at year-end exchange rates while non-monetary items are remeasured at historical rates. Income and expense accounts are remeasured at the average rates in effect during the year, except for those expenses related to balance sheet amounts that are remeasured at historical exchange rates. Gains and losses from foreign currency remeasurement related to Curragh’s US dollar coal sales and related receivables are included in coal revenues. All other gains and losses from foreign currency remeasurement and realized gains and losses on settlement of foreign currency swaps are included in Other, net. The Company believes that this classification best reflects the operational activities of Curragh, whose functional currency is the Australian dollar. The total aggregate impact of foreign currency transaction gains or losses on the consolidated statements of operations was a net loss of $ 1.9 million, $ 17.8 million and $ 0 for the years ended December 31, 2019, 2018 and 2017, respectively. The total impact of foreign currency transactions related to US dollar coal sales in Australia (included in the total above) was a net loss of $ 2.9 million, and a net gain of $ 6.9 million and $ 0 for the years ended December 31, 2019, 2018 and 2017, respectively. (g) Cash and Cash Equivalents and Restricted Cash Cash and cash equivalents include cash at bank and short-term highly liquid investments with an original maturity date of three months or less. At December 31, 2019 and 2018, the Company had no cash equivalents. “Cash and Restricted Cash”, as disclosed in the accompanying consolidated balance sheet includes $ 0.3 million of restricted cash at December 31, 2019 and $ 0.2 million at 2018. (h) Trade and Related Party Accounts Receivables The Company extends trade credit to its customers in the ordinary course of business. Trade accounts receivables and related party receivables are recorded at the invoiced amount and do not bear interest. The estimate of the allowance for doubtful accounts, which is charged to bad debt expense, is based on management’s assessment of current economic conditions and historical collection experience with each customer. Receivables are past due when they are outstanding beyond their contractual terms and are charged to the allowance for doubtful accounts when it is determined to be uncollectible. There was no allowance for doubtful accounts on trade accounts receivables and related party receivables at December 31, 2019 and 2018. (i) Inventories Coal is recorded as inventory at the point in time the coal is extracted from the mine. Raw coal represents coal stockpiles that may be sold in current condition or may be further processed prior to shipment to a customer. Saleable coal represents coal stockpiles which require no further processing prior to shipment to a customer. Coal inventories are stated at the lower of average cost and net realizable value. The cost of coal inventories is determined based on an average cost of production, which includes all costs incurred to extract, transport and process the coal. Net realizable value considers the estimated sales price of the particular coal product, less applicable selling costs, and, in the case of raw coal, estimated remaining processing costs. Supplies inventory is comprised of replacement parts for operational equipment and other miscellaneous materials and supplies required for mining which are stated at cost on the date of purchase. Supplies inventory is valued at the lower of average cost or net realizable value, less a reserve for obsolete or surplus items. This reserve incorporates several factors, such as anticipated usage, inventory turnover and inventory levels. It is not customary to sell these inventories; the Company plans to use them in mining operations as needed. (j) Long-Lived Assets Long-lived assets, such as property, plant, and equipment, and purchased intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. No impairment losses were recognized for property, plant and equipment or amortizing intangible assets during the years ended December 31, 2019 and 2018. Property, Plant, and Equipment Costs for mine development incurred to expand capacity of operating mines or to develop new mines are capitalized and charged to operations on the units of production method over the estimated proven and probable reserve tonnes directly benefiting from the capital expenditures. Mine development costs include costs incurred for site preparation and development of the mines during the development stage less any incidental revenue generated during the development stage. Property, plant, and equipment are recorded at cost and include expenditures for improvements when they substantially increase the productive lives of existing assets. Depreciation is calculated using the straight-line method over the estimated useful lives of the depreciable assets of 3 to 10 years for machinery, mining equipment and transportation vehicles, 5 to 10 years for office equipment, and 10 to 20 years for plant, buildings and improvements. Maintenance and repair costs are expensed to operations as incurred. When equipment is retired or disposed, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss on disposal is recognized in operations. Goodwill Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. In connection with the Buchanan acquisition on March 31, 2016, the Company recorded goodwill in the amount of $ 28.0 million. Goodwill is not amortized but is reviewed for impairment annually or when circumstances or other events indicate that impairment may have occurred. The Company follows the guidance in Accounting Standards Update 2011-08 “Testing Goodwill for Impairment” (ASU 2011-08) which permits entities to make a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. Circumstances that are considered as part of the qualitative assessment and could trigger a quantitative impairment test include but are not limited to: a significant adverse change in the business climate; a significant adverse legal judgment; adverse cash flow trends; an adverse action or assessment by a government agency; unanticipated competition; and a significant restructuring charge within a reporting unit. The Company defines reporting units at the business segment level. For purposes of testing goodwill for impairment, goodwill has been allocated to the reporting units to the extent it relates to each reporting unit. Asset Retirement Obligations The Company’s asset retirement obligation (ARO) liabilities primarily consist of estimates of surface land reclamation and support facilities at both surface and underground mines in accordance with applicable reclamation laws and regulations in the US and Australia as defined by each mining permit. The Company estimates its ARO liabilities for final reclamation and mine closure based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at the credit-adjusted, risk-free rate. The Company records an ARO asset associated with the discounted liability for final reclamation and mine closure. The obligation and corresponding asset are recognized in the period in which the liability is incurred. The ARO asset is amortized on the units-of-production method over its expected life of the related asset and the ARO liability is accreted to the projected spending date. As changes in estimates occur (such as mine plan revisions, changes in estimated costs or changes in timing of the performance of reclamation activities), the revisions to the obligation and asset are recognized at the appropriate credit-adjusted, risk-free rate. The Company also recognizes an obligation for contemporaneous reclamation liabilities incurred as a result of surface mining. Contemporaneous reclamation consists primarily of grading, topsoil replacement and re-vegetation of backfilled pit areas. To settle the liability, the obligation is paid, and to the extent there is a difference between the liability and the amount of cash paid, a gain or loss upon settlement is recorded. The Company annually reviews its estimated future cash flows for its asset retirement obligations. (k) Borrowing costs Borrowing costs are recognized as an expense when they are incurred, except for interest charges attributable to major projects with substantial development and construction phases which are capitalized as part of the cost of the asset. There was no interest capitalized during the year ended December 31, 2019 and 2018. (l) Leases On January 1, 2019, the Company adopted ASC 842, Leases. Changes to the Company’s accounting policy as a result of adoption are discussed below. From time to time, the Company enters into mining services contracts which may include embedded leases of mining equipment and other contractual agreements to lease mining equipment and facilities. Based upon the Company’s assessment of the terms of a specific lease agreement, the Company classifies a lease as either finance or operating. i) Finance leases ROU assets related to finance leases are presented in Property, plant and equipment, net on the Consolidated Balance Sheet. Lease liabilities related to finance leases are presented in “Lease Liabilities” (current) and “Lease Liabilities” (non-current) on the Consolidated Balance Sheet. Finance lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of the future lease payments over the lease term. The discount rate used to determine the present value of the lease payments is the rate implicit in the lease unless that rate cannot be readily determined, in which case, the Company utilizes its incremental borrowing rate in determining the present value of the future lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. ii) Operating leases ROU assets related to operating leases are presented as Right of Use assets – operating leases, net on the Consolidated Balance Sheet. Lease liabilities related to operating leases that are subject to the ASC 842 measurement requirements such as operating leases with lease terms greater than twelve months are presented in “Lease Liabilities” (current) and “Lease Liabilities” (non-current) on the Consolidated Balance Sheet. Operating lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of the future lease payments over the lease term. The discount rate used to determine the present value of the lease payments is the rate implicit in the lease unless that rate cannot be readily determined, in which case, the Company utilizes its incremental borrowing rate in determining the present value of the future lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Operating lease ROU assets may also include any cumulative prepaid or accrued rent when the lease payments are uneven throughout the lease term. The ROU assets and lease liabilities may also include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. The ROU asset includes any lease payments made and lease incentives received prior to the commencement date. The Company has lease arrangements with lease and non-lease components which are accounted for separately. Non-lease components of the lease payments are expensed as incurred and are not included in determining the present value. As at December 31, 2019, the Consolidated Balance Sheet included $ 40.7 million of operating lease liabilities relating to equipment embedded within mining service contracts. (m) Royalties Lease rights to coal lands are often acquired in exchange for royalty payments. Advance mining royalties are advance payments made to lessors under terms of mineral lease agreements that are recoupable against future production. The Company had advance mining royalties of $ 4.9 million and $ 3.1 million respectively, included in prepaid expenses and other current assets as of December 31, 2019 and 2018. The Stanwell rebate relates to a contractual arrangement entered into by Curragh with Stanwell Corporation Limited, a State of Queensland owned electricity generator, which requires payment of a rebate for export coal sold from some of Curragh’s mining tenements. The rebate obligation is accounted for as an executory contract and the expense is recognized as incurred. (n) Revenue Recognition Prior to the Company’s adoption of ASU 2014-09 Revenue from Contracts with Customers (ASC 606), coal sales were recognized when coal was loaded onto transport carriers for delivery to customers and the customer took ownership and assumed risk of loss, collection of the relevant receivable was probable, persuasive evidence of an arrangement existed and the sales price was fixed or determinable. Freight and handling costs paid to third party carriers and invoiced to coal customers were recorded as freight expenses and other revenues, respectively. Revenue from contracts with customers The Company accounts for revenue in accordance with ASC 606. ASC 606 was issued by the Financial Accounting Standards Board (FASB) in May 2014 in order to replace the existing requirements under US GAAP and provide the Company with a single revenue recognition model for recognizing revenue from contracts with customers. The Company adopted ASC 606 on January 1, 2018, using the modified retrospective method. The Company accounts for a contract when it has approval and commitment from both parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. Once a contract is identified, the Company evaluates whether the combined or single contract should be accounted for as more than one performance obligation. The Company recognizes revenue when control is transferred to the customer. For the Company’s contracts, in order to determine the point in time when control transfers to customers, the Company uses standard shipping terms to determine the timing of transfer of legal title and the significant risks and rewards of ownership. The Company also considers other indicators including timing of when the Company has a present right to payment and when physical possession of products is transferred to customers. The amount of revenue recognized includes any adjustments for variable consideration, which is included in the transaction price and allocated to each performance obligation based on the relative standalone selling price. The variable consideration is estimated through the course of the contract using management’s best estimates. The majority of the Company’s revenue is derived from short term contracts where the time between confirmation of sales orders and collection of cash is not more than a few months. Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction that are collected by the Company from a customer are excluded from revenue. Performance obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company’s contracts have multiple performance obligations as the promise to transfer the individual unit of coal is separately identifiable from other units of coal promised in the contracts and, therefore, distinct. Performance obligations, as described above, primarily relate to the Company’s promise to deliver a designated quantity and type of coal within the quality specifications stated in the contract. For contracts with multiple performance obligations, we allocate the contract’s transaction price to each performance obligation on a relative standalone selling price basis. The standalone selling price is determined at each contract inception using an adjusted market assessment approach. This approach focuses on the amount that the Company believes the market is willing to pay for a good or service, considering market conditions, such as bench mark pricing competitor pricing, market awareness of the product and current market trends that affect the pricing. Warranties provided to customers are assurance-type of warranties on the fitness of purpose and merchantability of the Company’s goods and services. The Company does not provide service-type of warranties to customers. Revenue is recognized at a point in time and therefore there are no unsatisfied and/or partially satisfied performance obligations at December 31, 2019 and 2018. Shipping and Handling The Company applies the practical expedient in ASC 606-10-25-18B and accounts for shipping and handling activities after the customer obtains control of the good as an activity to fulfil the promise to transfer the good. Therefore, the Company does not evaluate whether the shipping and handling services are promised services to its customers. Shipping and handling costs paid to third party carriers and invoiced to coal customers are recorded as freight expense and other revenues, respectively. (o) Commodity Price Risk The Company has commodity price risk arising from fluctuations in domestic and global coal prices. The Company’s principal philosophy is not to hedge against movements in coal prices unless there are exceptional circumstances. Any potential hedging of coal prices would be through fixed price contracts. The Company is also exposed to commodity price risk related to diesel fuel purchases. The Company may periodically enter into arrangements that protect against the volatility in fuel prices as follows: • enter into fixed price contracts to purchase fuel for the US operations. Refer to Note 24 “Commitments.” • enter into derivative financial instruments to hedge exposures to fuel price fluctuations. Refer to Note 22 “Derivatives and Fair Value Measurement.” (p) Income Taxes The Company uses the asset and liability approach to account for income taxes as required by ASC 740, Income Taxes, which requires the recognition of deferred income tax assets and liabilities for the expected future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Valuation allowances are provided when necessary to reduce deferred income tax assets to the amount expected to be realized, on a more likely than not basis. The Company recognizes the benefit of an uncertain tax position that it has taken or expects to take on income tax returns it files if such tax position is more likely than not to be sustained on examination by the taxing authorities, based on the technical merits of the position. These tax benefits are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Prior to its conversion to a Delaware corporation in August 2018, the Company was a Delaware limited liability company, or LLC, that passed through income and losses to its members for U.S. federal and state income tax purposes. As a result of its conversion to a Delaware corporation and to reflect the fact that as a corporation the Company became subject to entity level taxation, deferred income tax liabilities of approximately $ 0.1 million were recognized through income tax expense in the Statement of Operations and Comprehensive income related to temporary differences that existed as of the date of its tax status change. On September 19, 2018 the legacy U.S. businesses were contributed to the Company. The Company recognized approximately $ 40.5 million of net deferred income tax liabilities through income tax expense in the Statement of Operations and Comprehensive income which consisted principally of excess book-over-tax basis in mineral reserves and property, plant and equipment and certain accruals that were transferred from the limited liability company to the corporation. Coronado Group LLC, the Company’s accounting predecessor, is a limited liability company that is not subject to US federal income tax. The Curragh entities are treated as a branch for U.S. tax purposes and all income flows through to the ultimate parent (the Company). The Company’s foreign structure consists of Australian entities which are treated as corporations subject to tax under Australian taxing authorities. (q) Fair Value Measurements The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most relevant market. When considering market participant assumptions in fair value measurements, the Company distinguishes between observable and unobservable inputs, which are categorized in one of 3 levels of inputs. See Note 22(b), “Derivatives and Fair Value Measurement” for detailed information related to the Company’s fair value policies and disclosures. (r) Derivative accounting The Company recognizes at fair value all contracts meeting the definition of a derivative as assets or liabilities in the consolidated balance sheet. With respect to derivatives used in hedging activities, the Company assesses, both at inception and at least quarterly thereafter, whether such derivatives are highly effective at offsetting the changes in the anticipated exposure of the hedged item. The effective portion of the change in the fair value of derivatives designated as a cash flow hedge is recorded in “Accumulated other comprehensive income (loss)” until the hedged transaction impacts reported earnings, at which time any gain or loss is reclassified to earnings. To the extent that periodic changes in the fair value of derivatives deemed highly effective exceeds such changes in the hedged item, the ineffective portion of the periodic non-cash changes are recorded in earnings in the period of the change. If the hedge ceases to qualify for hedge accounting, the Company prospectively recognizes changes in the fair value of the instrument in earnings in the period of the change. The potential for hedge ineffectiveness is present in the design of certain of the Company’s cash flow hedge relationships. The Company’s asset and liability derivative positions are offset on a counterparty-by-counterparty basis if the contractual agreement provides for the net settlement of contracts with the counterparty in the event of default or termination of any one contract. (s) Share-based Compensation The Company has a share-based compensation plan which allows for the grant of certain equity-based incentives including stock options, performance stock units (“PSU”) and restricted stock units (“RSU”) to employees and executive directors, valued in whole or in part with reference to the Company’s CDIs or equivalent common shares (on a 10:1 CDI to common share ratio). The grant-date fair value of stock opt

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2019
Acquisitions [Abstract]
Acquisitions	3. Acquisitions On December 22, 2017, a Membership Interest and Asset Purchase Agreement, or the Agreement, was entered by Coronado Australia Holdings Pty Ltd and Coronado Group LLC in order to acquire Wesfarmers Curragh Pty Ltd from Wesfarmers Limited (since renamed Coronado Curragh Pty Ltd), which we refer to as the Curragh acquisition. The Agreement was executed on March 29, 2018. The aggregate base purchase price for the Membership Interest in Curragh was A$ 700 million and was subject to adjustments pursuant to the terms of the Agreement. The Company acquired 100% of the Membership Interest. The operating results related to the Curragh acquisition have been included in the consolidated financial statements since March 29, 2018. The aggregate consideration on the date of the Curragh acquisition totaled $ 563.8 million. Contingent consideration recognized on the date of the Curragh acquisition, specifically the Value Share Mechanism, or VSM, of $ 26.6 million associated with the Curragh acquisition represents the fair value of a two-year 25% royalty on sales from metallurgical coal mined at Curragh. The royalty only applies to the realized price on metallurgical coal sales above $ 145 per metric ton. The VSM liability is marked-to-market at each reporting date, with any fluctuations included as an operating expense in the Consolidated Statement of Operations. The payout structure of the royalty could be replicated through a probability weighted discounted cash flow approach using a Monte Carlo simulation over a 24-month period from acquisition date. On acquisition date, the Company developed a fair value of the royalty using a Monte Carlo simulation. In connection with the acquisition, Coronado Australia Holdings Pty Ltd incurred acquisition related costs for 2018 of $ 53.8 million, $ 38.5 million of which was recorded in selling, general, and administrative expenses. The remainder, relating to foreign currency swap losses, was recorded in the Consolidated Statements of Operations and Comprehensive Income under “Other, net”. The Curragh acquisition was accounted for using the acquisition method of accounting which requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The following table summarizes total consideration transferred and the allocation of the purchase price to the acquired assets and liabilities: Amount (US$ thousands) Fair value of total consideration transferred: Cash consideration $ 537,207 Contingent consideration (Value Share Mechanism) 26,552 Total consideration transferred 563,759 Recognized amounts of identifiable assets acquired, and liabilities assumed: Current assets $ 240,966 Property, plant and equipment 851,981 Deferred income tax assets 24,432 Other long-term assets 1,831 Current liabilities ( 141,611) Contract obligations ( 306,960) Asset retirement obligations ( 104,305) Other long-term liabilities ( 2,575) Total identifiable net assets acquired $ 563,759 No goodwill was recorded in connection with this acquisition as the purchase consideration equaled the fair value of the net assets acquired. The following pro forma summary reflects comparative consolidated results of the Company’s operations as if the Curragh acquisition had occurred on January 1, 2017 (unaudited). Year Ended December 31, 2018 2017 (US$ thousands) Revenue $ 2,296,661 2,174,100 Net Income 192,281 286,300 The pro forma financial information was prepared based on historical financial information and has been adjusted to give effect to pro forma adjustments that are (i) directly attributable to the Curragh acquisition, (ii) factually supportable and (iii) expected to have a continuing impact on the combined results. These pro forma results are based on estimates and assumptions, which the Company believes are reasonable. They are not the results that would have been realized had the acquisition actually occurred on January 1, 2018 and are not necessarily indicative of the Company’s consolidated results of operations in future periods. The pro forma results include adjustments related to purchase accounting, depreciation of property and equipment, and do not include any anticipated synergies or other expected benefits that may be realized from the Curragh acquisition. The pro forma results for the year ended December 31, 2018 exclude non-recurring adjustments of $ 53.8 million of transaction costs.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2019
Segment Information [Abstract]
Segment Information	4. Segment Information The Company has a portfolio of operating mines and development projects in Queensland, Australia and in the states of Pennsylvania, Virginia and West Virginia in the USA. The Company operates its business along four reportable segments: Curragh, Buchanan, Logan and Greenbrier. These segments are grouped based on geography. Factors affecting and differentiating the financial performance of each of these four reportable segments generally include coal quality, geology, and coal marketing opportunities, mining and transportation methods and regulatory issues. The Company believes this method of segment reporting reflects both the way its business segments are currently managed and the way the performance of each segment is evaluated. The four segments consist of similar operating activities as each segment produces similar products. The organization of the four reportable segments reflects how Coronado’s chief operating decision maker, or CODM, manages and allocates resources to the various components. The CODM uses Adjusted EBITDA as the primary metric to measure each segment’s operating performance. Adjusted EBITDA is defined as earnings before interest, tax, depreciation, depletion and amortization, other foreign exchange losses and loss on debt extinguishment. “Other and corporate” relates to additional financial information for the corporate function such as accounting, treasury, legal, human resources, compliance, and tax. As such, the corporate function is not determined to be a reportable segment but is discretely disclosed for purposes of reconciliation to the Company’s consolidated financials. Reportable segment results as of and for the years ended December 31, 2019, 2018 and 2017 are presented below: Curragh Buchanan Logan Greenbrier Other and Corporate Total (US$ thousands) Year ended December 31, 2019 Total revenues 1,465,957 405,367 289,038 55,386 — 2,215,748 Adjusted EBITDA 421,660 185,629 70,305 ( 7,287) ( 36,139) 634,168 Net income/(loss) 246,668 106,973 29,125 ( 15,177) ( 62,112) 305,477 Total assets 1,137,290 550,730 331,987 141,053 53,794 2,214,854 Capital expenditures (1) 77,607 52,531 48,321 4,823 1 183,283 Year ended December 31, 2018 Total revenues 1,165,580 510,430 234,967 69,527 — 1,980,504 Adjusted EBITDA 314,227 212,485 31,939 ( 1,402) ( 80,264) 476,985 Net income/(loss) 164,331 130,676 ( 10,290) ( 25,969) ( 144,159) 114,589 Total assets 1,187,851 504,313 260,952 140,674 115,774 2,209,564 Capital expenditures (1) 47,208 33,163 29,889 4,009 481 114,750 Year ended December 31, 2017 Total revenues — 465,036 241,944 60,105 1,159 768,244 Adjusted EBITDA — 211,240 34,897 3,270 ( 21,666) 227,741 Net income/(loss) — 170,165 10,996 ( 7,686) ( 31,192) 142,283 Total assets — 518,340 236,688 153,653 43,111 951,792 Capital expenditures (1) — 35,296 25,535 12,958 — 73,789 (1) Capital expenditures includes financing fees incurred through other financial liabilities for the purchase of certain equipment. The reconciliation of Adjusted EBITDA to net income attributable to the Company for the years ended December 31, 2019, 2018 and 2017 are as follows: Year Ended December 31, 2019 2018 2017 (US$ thousands) Net income $ 305,477 114,589 142,283 Depreciation, depletion and amortization 176,461 162,117 75,503 Interest expense (net of income) 39,294 57,978 9,955 Other foreign exchange (gains) losses ( 1,745) 9,004 — Loss on retirement of debt — 58,085 — Income tax expense 114,681 75,212 — Consolidated adjusted EBITDA $ 634,168 476,985 227,741 The reconciliation of Capital expenditures per the Company’s segment information to capital expenditures disclosed on the consolidated statements of cash flows for the years ended December 31, 2019, 2018 and 2017 are as follows: Year Ended December 31, 2019 2018 2017 (US$ thousands) Capital expenditures per Consolidated Statement of Cash flows $ 183,283 114,302 63,923 Capital expenditures financed through other financial liabilities — 870 9,866 ARO change in estimate to underlying asset — ( 422) — Capital expenditures per segment detail 183,283 114,750 73,789 Disaggregation of Revenue The Company disaggregates the revenue from contracts with customers by major product group for each of the Company’s segments, as the company believes it best depicts the nature, amount, timing and uncertainty of revenues and cash flows. Year ended December 31, 2019 Curragh Buchanan Logan Greenbrier Other and Corporate Total ($ thousands) Product Groups Metallurgical coal 1,327,421 394,697 250,010 51,834 — 2,023,962 Thermal coal 102,867 10,393 35,666 1,451 — 150,377 Total coal revenue 1,430,288 405,090 285,676 53,285 — 2,174,339 Other 35,669 277 3,362 2,101 — 41,409 Total 1,465,957 405,367 289,038 55,386 — 2,215,748 Year ended December 31, 2018 Curragh Buchanan Logan Greenbrier Other and Corporate Total ($ thousands) Product Groups Metallurgical coal 1,061,402 496,472 194,974 66,258 — 1,819,106 Thermal coal 74,656 13,830 37,215 792 — 126,493 Total coal revenue 1,136,058 510,302 232,189 67,050 — 1,945,599 Other 29,522 128 2,778 2,477 — 34,905 Total 1,165,580 510,430 234,967 69,527 — 1,980,504 Year ended December 31, 2017 Curragh Buchanan Logan Greenbrier Other and Corporate Total ($ thousands) Product Groups Metallurgical coal — 461,863 189,124 54,479 — 705,466 Thermal coal — 3,058 43,169 4,692 — 50,919 Total coal revenue — 464,921 232,293 59,171 — 756,385 Other — 115 10,810 934 — 11,859 Total — 465,036 243,103 60,105 — 768,244 Further explanation to tables above: The following is a description of the principal activities by reportable segments. The Company primarily offers two types of products to its customers: metallurgical coal and thermal coal of varying qualities. Metallurgical coal can be further distinguished by its volatility, defined as high, mid, or low. Each reporting segment mines a different volatility of metallurgical coal. On March 29, 2018, Coronado acquired the Curragh Mining business from Wesfarmers Limited. Curragh is a separate reportable segment due to having separate management, location, assets, and operations. Curragh is located in central Queensland, Australia and the reportable segment produces a wide variety of metallurgical coal. The Greenbrier reportable segment, comprised of coal mining facilities in the south-eastern region of West Virginia, produces hard coking coal, specifically mid-volatility coal. The Logan reportable segment, comprised of mining interests, coal reserves, and facilities located in Logan County, West Virginia, produces hard coking coal, specifically high-volatility coal. The Buchanan reportable segment, comprised of mining assets and operations located in Buchanan County, Virginia, produces hard coking coal, specifically low-volatility coal. Payments from customers are generally due 30 days after invoicing. Invoicing usually occurs after shipment or delivery of goods. The timing between the recognition of revenue and receipt of payment is not significant. The Company had certain customers whose accounts receivable balances individually represented 10% or more of the Company’s total accounts receivable, or whose revenue individually represented 10% or more of the Company’s total revenue. The following table summarizes any customer whose revenue individually represented 10% or more of the Company’s total revenue in the years ended December 31, 2019, 2018 and 2017. Year Ended December 31, 2019 2018 2017 Customer A 22% 23% 49% Customer B 16% 12% n/a The following table presents revenues as a percent of total revenue from external customers by geographic region: Year Ended December 31, 2019 2018 2017 USA 15% 20% 51% Australia 5% 4% — Asia 52% 46% — Europe 6% 6% — South America — 1% — Brokered sales 22% 23% 49% Total 100% 100% 100% The Company uses shipping destination as the basis for attributing revenue to individual countries. Because title may transfer on brokered transactions at a point that does not reflect the end usage point, they are reflected as exports, and attributed to an end delivery point if that knowledge is known to the Company. Brokered sales reflect transactions with a related party that sells coal to various steel producers globally.

Other, Net

Other, Net	12 Months Ended
	Dec. 31, 2019
Other, Net [Abstract]
Other, net	5. Other, net Other, net consists of the following: Year Ended December 31, 2019 2018 2017 (US$ thousands) Loss on foreign exchange swap $ — $ ( 15,695) $ — Other foreign exchange gains (losses) 1,745 ( 9,004) — Other income (expenses) 904 ( 2,517) 473 Total Other, net $ 2,649 $ ( 27,216) $ 473

Capital Structure

Capital Structure	12 Months Ended
	Dec. 31, 2019
Capital Structure [Abstract]
Capital Structure	6. Capital Structure (a) Stockholders’ Equity The Company has securities listed for quotation in the form of CHESS Depository Interests (CDIs) on the Australian Securities Exchange (“ASX”) that trade under the symbol “CRN.” Each share of common stock (share) is equivalent to 10 CDIs. Authorized capital stock The Company’s Articles of Incorporation, as amended, authorize the Company to issue 1,100,000,000 shares of $ .01 par value capital stock consisting of 1,000,000,000 shares of common stock and 100,000,000 shares of preferred stock. Common Stock / CDIs As each CDI represents one one vote for every 10 CDIs they hold. CDI holders are to receive entitlements which attach to underlying shares such as participation in rights issues, bonus issues, capital reductions and liquidation preferences. The CDIs entitle holders to dividends, if any, and other rights economically equivalent to shares of common stock, including the right to attend stockholders’ meetings. CDN, as the stockholder of record, will vote the underlying shares in accordance with the directions of the CDI holders. Preferred Stock The Series A Preferred Share provides the holder with Board designation rights which are tied to the level of beneficial ownership of common shares in the Company. The Series A Preferred Share is not entitled to dividends and is non-transferable. The Series A Preferred Share has a liquidation preference of $ 1.00. Restrictions Voluntary escrow: Following the completion of the IPO, Coronado Group LLC entered into a voluntary escrow agreement whereby 77,308,103.6 shares of common stock ( 773,081,036 CDIs) were subject to voluntary escrow for a restriction period until the first business day after the release of the Company’s 2019 results. Foreign Ownership Restriction: the Company’s CDIs and shares are considered ‘restricted securities’ under Rule 144 under the US Securities Act, and offers and sales of the CDIs and underlying shares will be subject to an initial one year distribution compliance period whereby holders of CDIs are unable to sell the CDIs into the US or to a US person unless the re-sale of the CDIs is registered under the Securities Act or an exemption is available. Issued Stock Following the Reorganization Transaction, 80,000,000 common shares and one Series A preferred Share were issued by the Company and held by Coronado Group LLC. All common shares and preferred shares have a par value of $ 0.01. On October 23, 2018, in connection with the IPO on the ASX, the Company issued 16,651,692 new shares ( 166,516,920 CDIs), raising cash proceeds of $ 473.4 million, prior to issuance costs of $ 30.6 million. Coronado Group LLC sold 2,691,896.4 shares of common stock ( 26,918,964 CDIs) and the Company did not receive any proceeds from the sale of these securities. As of December 31, 2019 and 2018, 966,516,920 CDIs ( 96,651,692 shares of common stock) were outstanding. Refer to Note 20 “Share-Based Compensation” for options to purchase common stock issued and outstanding as of December 31, 2019 and 2018. Dividends The dividend policy and the payment of future cash dividends are subject to the discretion of the Company’s Board of Directors. During the year ended December 31, 2019 the Company paid the following dividends and other distributions to stockholders and CDI holders on the ASX: • Dividends of $ 299.7 million, or $ 0.31 per CDI ($ 3.1 per share of common stock), on March 29, 2019; • Dividends of $ 108.2 million, or $ 0.112 per CDI ($ 1.12 per share of common stock), on September 20, 2019; and • Return of capital of $ 288.0 million, or $ 0.298 per CDI ($ 2.98 per share of common stock), on September 20, 2019. There were no dividends and no capital returns declared and paid during the year ended December 31, 2018 by the Company. (b) Earnings per Share Basic earnings per share of common stock is computed by dividing net income attributable to the Company for the period, by the weighted-average number of shares of common stock outstanding during the same period. Diluted earnings per share of common stock is computed by dividing net income attributable to the Company by the weighted-average number of shares of common stock outstanding adjusted to give effect to potentially dilutive securities. There were no traded shares of common stock outstanding prior to October 23, 2018, therefore no earnings per share information has been presented for any period prior to that date. Basic and diluted earnings per share was calculated as follows (in thousands, except per share data): Year Ended December 31, (US$ thousands, except per share data) 2019 2018 Numerator: Net Income 305,477 20,746 Less: Net income attributable to Non-controlling interest ( 61) ( 17) Net Income attributable to Company stockholders (post IPO) 305,538 20,763 Net Income 114,681 Pro forma income tax expense ( 21,190) Pro Forma net income attributable to Company stockholders 93,491 Denominator (in thousands): Weighted-average shares of common stock outstanding 96,652 96,652 Effects of dilutive shares 3 4 Weighted average diluted shares of common stock outstanding 96,655 96,656 Earnings Per Share (US$): Basic 3.16 0.21 Dilutive 3.16 0.21 Pro forma earnings per share (US$): Basic n/a 0.97 Dilutive n/a 0.97

Inventories

Inventories	12 Months Ended
	Dec. 31, 2019
Inventories [Abstract]
Inventories	7. Inventories December 31, (US$ thousands) 2019 2018 Raw coal $ 41,127 $ 20,106 Saleable coal 63,006 26,374 Total coal inventories 104,133 46,480 Supplies inventory 58,037 48,623 Total inventories $ 162,170 $ 95,103

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	8. Property, Plant and Equipment The following table indicates the carrying value of each of the major classes of our consolidated depreciable assets: December 31, (US$ thousands) 2019 2018 Land $ 27,037 $ 26,845 Buildings and improvements 80,658 89,027 Plant, machinery, mining equipment and transportation vehicles 896,392 765,432 Mineral rights and reserves 464,710 464,680 Office and computer equipment 3,977 3,700 Mine development 497,439 479,152 Asset retirement obligation asset 81,520 80,993 Construction in process 80,646 43,691 2,132,379 1,953,520 Less accumulated depreciation, depletion and amortization 499,591 334,962 Net property, plant and equipment $ 1,632,788 $ 1,618,558 The amount of depreciation and depletion expense for property, plant and equipment for the years ended December 31, 2019, 2018 and 2017 was $ 167.2 million, $ 152.7 million and $ 76.9 million, respectively. The depreciation and depletion expense included a credit of nil , $ 0.2 million and $ 6.4 million for the years ended December 31, 2019, 2018 and 2017, respectively, relating to a change in estimate of the ARO.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2019
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	9. Goodwill and Other Intangible Assets (a) Acquired Intangible Assets December 31, 2019 (US$ thousands) Weighted average amortization period (years) Gross carrying amount Accumulated amortization Net carrying amount Intangible assets: Amortizing intangible assets: Mining permits - Greenbrier 14 $ 1,500 $ 840 $ 660 Mining permits - Logan 15 1,642 756 886 Mining permits - Buchanan 28 4,000 467 3,533 Total intangible assets $ 7,142 $ 2,063 $ 5,079 December 31, 2018 (US$ thousands) Weighted average amortization period (years) Gross carrying amount Accumulated amortization Net carrying amount Intangible assets: Amortizing intangible assets: Mining permits - Greenbrier 14 $ 1,500 $ 760 $ 740 Mining permits - Logan 15 1,642 638 1,004 Mining permits - Buchanan 28 4,000 342 3,658 Total intangible assets $ 7,142 $ 1,740 $ 5,402 Amortization expense is charged using the straight-line method over the useful lives of the respective intangible asset. The aggregate amount of amortization expense for amortizing intangible assets for the years ended December 31, 2019, 2018 and 2017 were $ 0.3 million, $ 0.3 million and $ 0.3 million, respectively. Estimated amortization expense for the next five years is $ 0.2 million in 2020 and $ 0.2 million in 2021, $ 0.2 million in 2022, $ 0.2 million in 2023 and $ 0.2 million in 2024. Goodwill In connection with the Buchanan acquisition on March 31, 2016, the Company recorded goodwill in the amount of $ 28.0 million. The Company performed a qualitative assessment to determine if impairment was required at December 31, 2019 or 2018. Based upon the Company’s qualitative assessment, it is more likely than not that the fair value of the reporting unit is greater than the carrying value at December 31, 2019 and 2018. The Company has not noted any indicators of impairment since the acquisition date. As a result, no impairment was recorded, and the balance of goodwill at both December 31, 2019 and 2018 was $ million.

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2019
Other Assets [Abstract]
Other Assets	10. Other Assets December 31, (US$ thousands) 2019 2018 Other current assets: Prepayments $ 19,119 13,150 Long service leave receivable 9,027 7,496 Other 15,963 20,268 Total other current assets $ 44,109 40,914 Other non-current assets: Favorable mineral leases $ 3,982 4,140 Deferred debt issue costs 12,796 12,999 Long service leave receivable 734 1,216 Total other non-current assets $ 17,512 18,355 The Company has other assets which includes favorable mineral leases, deferred debt issue costs, and long service leave receivable. The favorable mineral leases are amortized based on the coal tonnage removed from the lease property relative to the total estimated reserves on that property. The deferred debt issue costs were incurred to establish and amend the syndicated facility and are accordingly amortized over the life of the facility on a straight-line basis. Long service leave is paid when leave is taken, with a subsequent reimbursement received from the coal mining industries Long Service Leave Trust Fund (Trust Fund) in Australia. The reimbursement is recognized in other assets and is measured as the present value of expected future reimbursements to be received.

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	12 Months Ended
	Dec. 31, 2019
Accrued Expenses and Other Current Liabilities [Abstract]
Accrued Expenses and Other Current Liabilities	11. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the: December 31, (US$ thousands) 2019 2018 Wages and employee benefits $ 61,008 $ 50,819 Taxes other than income taxes 3,899 6,512 Accrued royalties 43,468 49,129 Accrued freight costs 30,416 26,509 Accrued mining fees 49,027 45,615 Cash flow hedge derivative liability — 5,311 Acquisition related accruals 30,190 30,349 Other liabilities 20,780 29,252 Total accrued expenses and other current liabilities $ 238,788 $ 243,496 Included within acquisition related accruals is an amount outstanding for stamp duty payable on the Curragh acquisition of $ million (A$ 43.0 million). This amount was outstanding as at December 31, 2019 and 2018 pending financial assessment to be made by the Office of State Revenue in Queensland, Australia.

Leases

Leases	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases	12. Leases Information related to Company’s right-of use assets and related lease liabilities are as follows: Year Ended December 31, 2019 (US$ thousands) Operating lease costs $ 30,236 Cash paid for operating lease liabilities 25,877 Finance lease costs: Reduction in carrying amount of right of use assets 2,230 Interest on lease liabilities 197 Total finance lease costs $ 2,427 December 31, (US$ thousands) 2019 2018 Operating leases: Operating lease right-of-use assets $ 62,566 $ — Finance leases: Property and equipment 7,881 7,074 Accumulated depreciation ( 5,144) ( 2,914) Property and equipment, net 2,737 4,160 Current operating lease obligations 27,204 — Operating lease liabilities, less current portion 48,165 — Total Operating lease liabilities 75,369 — Current finance lease obligations 2,481 1,307 Finance lease liabilities, less current portion — 2,481 Total Finance lease liabilities 2,481 3,788 Total Lease liability $ 77,850 $ 3,788 December 31, 2019 Weighted Average Remaining Lease Term (Years) Weighted average remaining lease term – finance leases 0.67 Weighted average remaining lease term – operating leases 2.89 Weighted Average Discount Rate Weighted discount rate – finance lease 6.25% Weighted discount rate – operating lease 8.00% The Company’s operating leases have remaining lease terms of 1 year to 7 years , some of which include options to extend the terms deemed reasonable to exercise. Maturities of lease liabilities are as follows: (US$ thousands) Operating Lease Finance Lease Year ending December 31, 2020 $ 35,681 $ 2,569 2021 26,491 — 2022 8,921 — 2023 9,214 — 2024 2,909 — Thereafter 1,630 — Total lease payments 84,846 2,569 Less imputed interest ( 9,477) ( 88) Total lease liability $ 75,369 $ 2,481 (US$ thousands) Operating Lease Year ending December 31, 2019 $ 15,889 2020 14,031 2021 9,798 2022 8,434 2023 8,427 Thereafter 2,103 Total $ 58,682

Asset Retirement Obligations

Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2019
Asset Retirement Obligations [Abstract]
Asset Retirement Obligations	13. Asset Retirement Obligations Reclamation of areas disturbed by mining operations must be performed by the Company in accordance with approved reclamation plans and in compliance with state and federal laws. For areas disturbed, a significant amount of the reclamation will take place in the future when operations cease. There were no assets that were legally restricted for purposes of settling asset retirement obligations as of December 31, 2019 and 2018. All mines are bonded for reclamation and mine plans are approved by the states of West Virginia, Virginia, and Queensland Australia. In addition, state agencies monitor compliance with the mine plans, including reclamation. The Company records the fair value of its asset retirement obligations using the present value of projected future cash flows, with an equivalent amount recorded as basis in the related long lived asset or a change to the statements of operations if the related permit is closed. An accretion cost, representing the increase over time in the present value of the liability, is recorded each period and the capitalized cost is depreciated over the useful life of the related asset. As reclamation work is performed or liabilities otherwise settled, the recorded amount of the liability is reduced. Changes in the asset retirement obligations for the year ended December 31, 2019 were as follows: (US$ thousands) Total asset retirement obligations at January 1, 2019 $ 125,791 ARO liability additions 3,989 Accretion 9,367 Reclamation performed in the year ( 3,456) Gain on settlement of ARO ( 462) Change in estimate recorded to assets ( 3,172) Foreign currency translation adjustment ( 283) Total Asset retirement obligations at December 31, 2019 131,774 Less current portion ( 10,064) Asset retirement obligation, excluding current portion 121,710 Changes in the asset retirement obligations for the year ended December 31, 2018 were as follows: (US$ thousands) Total asset retirement obligations at January 1, 2018 $ 56,429 ARO liability acquired 104,305 ARO liability additions 8,776 Accretion 9,376 Reclamation performed in the year ( 4,743) Gain on settlement of ARO ( 854) Change in estimate recorded to operations ( 234) Change in estimate recorded to assets ( 39,677) Foreign currency translation adjustment ( 7,587) Total Asset retirement obligations at December 31, 2018 125,791 Less current portion ( 7,719) Asset retirement obligation, excluding current portion 118,072

Interest Bearing Liabilities

Interest Bearing Liabilities	12 Months Ended
	Dec. 31, 2019
Interest Bearing Liabilities [Abstract]
Interest Bearing Liabilities	14. Interest Bearing Liabilities The Company had a Multicurrency Revolving Syndicated Facility Agreement, or SFA, dated September 15, 2018, comprising of Facility A ($ 350 million loan facility) and Facility B (A$ 370 million bank guarantee facility). On September 11, 2019, the Company executed an amendment to the SFA, with the key amendments as follows:  Facility C – an additional multicurrency loan facility with a limit of $ 200 million. All other terms match those of Facility A.  Facility B – amended to a multicurrency bank guarantee facility without altering its limit of A$ 370 million.  Termination date – the termination date of the SFA was extended by 12 months to February 15, 2023. On December 23, 2019, the bank guarantee facility, Facility B limit was reduced to A$ 130 million largely due to a change in the Queensland State Government’s method of managing the risk of mining companies failing to meet their environmental performance, rehabilitation and mine closure obligations. In April 2019 the Queensland State government enacted the Mineral and Energy Resources (Financial Provisioning) Act 2018 (QLD) which requires us to pay an annual levy to the Queensland State Government in lieu of providing bank guarantees. The SFA is a revolving credit facility under which the Company may borrow funds from Facility A and/or Facility C for a period of one, two, three or six months, each referred to as a Term. The interest rate is set at the commencement of each Term. At the end of each Term, the Company may elect to repay the loan or extend any loan amount outstanding for a further period of one, two, three or six months. The Term of the loan cannot extend beyond the Termination Date of the SFA. During the year ended December 31, 2019 the Company borrowed a total amount of $ 464.0 million under the SFA to partially fund distributions to shareholders in the period of $ 696.0 million, and for other working capital purposes. The total interest bearing liabilities outstanding under the SFA as at December 31, 2019, was $ 330.0 million. There were no amounts outstanding under the SFA as at December 31, 2018. The Company’s lending arrangements contain, among other terms, events of default and various affirmative, negative, and reporting covenants and cross-default provisions that are typical for a facility of this nature. Should the Company be unable to comply with any future debt-related covenant (and where the non-compliance is not remedied within the permitted timeframe), the Company will be required to seek a waiver of such covenant to avoid an event of default.

Other Financial Liabilities

Other Financial Liabilities	12 Months Ended
	Dec. 31, 2019
Other Financial Liabilities [Abstract]
Other Financial Liabilities	15. Other Financial Liabilities The following is a summary of other financial liabilities at December 31, 2019: (US$ thousands) Principal Collateralized notes payable to equipment financing companies, payable in aggregate monthly instalments ranging from $ 4 to $ 124 through September 19, 2021. Interest is payable at fixed rates ranging up to 5.5% per annum $ 4,039 Unsecured notes payable to insurance premium finance company, payable in aggregate monthly instalments ranging from $ 372 to $ 467 with a fixed rate ranging up to 3.80% per annum 3,401 Total other financial liabilities 7,440 Less current instalments 5,894 Other financial liabilities, excluding current instalments $ 1,546 The following table presents remaining aggregate contractual maturities for the above: (US$ thousands) December 31, 2019 2020 $ 5,894 2021 1,546 Thereafter — Total debt $ 7,440 The following is a summary of other financial liabilities at December 31, 2018: (US$ thousands) Principal Collateralized notes payable to equipment financing companies, payable in aggregate monthly instalments ranging from $ 1 to $ 124 through September 19, 2021. Interest is payable at fixed rates ranging up to 5.5% per annum $ 7,297 Unsecured notes payable to insurance premium finance company, payable in aggregate monthly instalments ranging from $ 478 to $ 584 with a fixed rate ranging up to 3.30% per annum 4,504 Total other financial liabilities 11,801 Less current instalments 7,728 Other financial liabilities, excluding current instalments $ 4,073 * See Note 10, Other Assets, for debt issuance costs related to the revolving credit facility. The other financial liabilities to equipment financing companies are collateralized by the equipment being financed plus certain other equipment owned by the Company.

Contract Obligations

Contract Obligations	12 Months Ended
	Dec. 31, 2019
Contract Obligations [Abstract]
Contract Obligations	16. Contract Obligations In connection with the acquisition of the Logan assets, the Company assumed certain non-market contracts related to an export terminal services agreement and various coal leases. The terminal services agreement expires on March 31, 2024 and requires the Company to pay for one million tons of transloading services each year at a fixed price regardless of whether the Company utilizes the terminal services or not. On acquisition, the Company recorded $ 25.0 million related to this obligation and is amortizing it ratably over the transloading commitment for the contract term. On adoption of ASC 842- Leases the Terminal services contract liability was eliminated against the Terminal services Right of Use Asset on the Consolidated balance sheet. The non-market coal leases require royalty payments based on a percentage of the realization from the sale of the respective coal under lease. The Company recorded $ 27.3 million related to the non-market portion of the coal leases and is amortizing it ratably over the respective estimated coal reserves as they are mined and sold. In connection with the acquisition of Buchanan, the Company assumed certain sales contracts with a fixed pricing component that was effectively below the market price at the date of acquisition. The Company recorded $ 10.0 million related to the unfavorable pricing of these sales contracts and is amortizing it ratably based on the tons sold through the contract. In connection with the acquisition of Curragh, the Company assumed the Stanwell non-market coal supply agreement (CSA) with a fixed pricing component that was effectively below the market price at the date of acquisition. The Company recorded $ 307.0 million related to the unfavorable pricing of the Stanwell CSA and is amortizing it ratably based on the tons sold through the contract. The amortization of this liability for the year ended December 31, 2019 and 2018 were $ 33.9 million and $ 28.3 million, respectively, and was recorded as other revenues in the statement of comprehensive income. The following is a summary of the contract obligations as of December 31, 2019: (US$ thousands) Short-term Long-term Total Coal leases contract liability $ 843 21,312 22,155 Stanwell below market coal supply agreement 36,092 183,565 219,657 $ 36,935 204,877 241,812 The following is a summary of the contract obligations as of December 31, 2018: (US$ thousands) Short-term Long-term Total Terminal services contract liability $ 2,717 11,549 14,266 Coal leases contract liability 844 22,354 23,198 Stanwell below market coal supply agreement 35,555 219,675 255,230 $ 39,116 253,578 292,694

Deferred Consideration Liabilit

Deferred Consideration Liability	12 Months Ended
	Dec. 31, 2019
Deferred Consideration Liability [Abstract]
Deferred Consideration Liability	17. Deferred Consideration Liability On August 14, 2018 the Company completed the purchase of the Stanwell Reserved Area, or the SRA, adjacent to the current Curragh mining tenements. This area was acquired on a deferred consideration basis and on acquisition the Company recognized a “Right-to-mine-asset” and a corresponding deferred consideration liability of $ 155.2 million, calculated using a pre-tax discount rate of 13% representing fair value of the arrangements and the date of acquisition. The deferred consideration liability will reflect passage of time changes by way of an annual accretion at the pre-tax discount rate of 13% while the liability will decrease as domestic coal is supplied to Stanwell from the SRA. The accretion of deferred consideration is recognized in “Interest expense, net” in the Consolidated Statements of Operations and Comprehensive Income. December 31, (US$ thousands) 2019 2018 Stanwell Reserved Area deferred consideration $ 174,605 $ 155,332 $ 174,605 $ 155,332

Workers' Compensation and Pneum

Workers' Compensation and Pneumoconiosis (Black Lung) Obligations	12 Months Ended
	Dec. 31, 2019
Workers' Compensation and Pneumoconiosis ("Black Lung") Obligations [Abstract]
Workers' Compensation and Pneumoconiosis ("Black Lung") Obligations	18. Workers’ Compensation and Pneumoconiosis (“Black Lung”) Obligations In the United States, coal mine operations generate traumatic workers compensation claims, as well as workers’ compensation occupational disease claims for black lung disease. Injured workers generally file claims for traumatic injury under the governing state workers compensation act. Workers may file claims due to black lung under the governing state workers compensation act or under a series of federal laws that include the Federal Coal Mine Health and Safety Act of 1969, as amended, the Black Lung Benefits Act of 1973, and the Black Lung Benefits Reform Act of 1977. The Company provides for both traumatic workers compensation claims and occupational disease claims through an insurance policy. The Company obtained workers compensation insurance for work related injuries, including black lung, through a third-party commercial insurance company for the years ended December 31, 2019, 2018 and 2017. The insurance policy covers claims that exceed $ 0.5 million per occurrence for all years, or aggregate claims in excess of $ 17.0 million, $ 18.0 million and $ 11.5 million for policy years ending May 2020, May 2019 and May 2018. Per the contractual agreements, the Company was required to provide a collateral deposit of $ 20.9 million for all policy years ending to May 31, 2020, which was accomplished through posting surety bonds totaling $ 8.7 million and $ 12.2 million of cash collateral in an escrow account. For the years ended December 31, 2019, 2018 and 2017, the consolidated statements of operations included Company incurred claims, premium expenses and administrative fees related to worker’s compensation benefits of $ 13.8 million, $ 18.7 million and $ 18.0 million, respectively. As of December 31, 2019, and December 31, 2018, the estimated workers’ compensation liability was $ 20.9 million and $ 16.4 million, respectively, representing claims incurred but not paid based on the estimate of the outstanding claims under the coverage limits and the actuarially determined retained liability under the aggregate claim amount. The Company’s estimated workers’ compensation liabilities are recorded within accrued expenses and other current liabilities in the consolidated balance sheets.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 31, 2019
Employee Benefit Plans [Abstract]
Employee Benefit Plans	19. Employee Benefit Plans The Company has a 401(k)-defined contribution plan in which all US full time employees are eligible to participate upon their date of hire. Employees generally may contribute up to 100% of their qualifying compensation subject to statutory limitations. Effective January 1, 2014, the Company matches up to 100% up to the first 4% of the participant’s annual compensation for all employees except for those employed at Buchanan. For employees at Buchanan, the Company matches up to 100% of the first 6% of the participant’s annual compensation. The Company’s contributions immediately vest. Total Company contributions for the years ended December 31, 2019, 2018 and 2017 amounted to $ 3.3 million, $ 3.6 million and $ 3.0 million, respectively. In the United States, the Company is self-insured for employee health care claims up to the lesser of $ 0.2 million per covered person or an aggregate amount depending on the various coverages provided to employees throughout the plan year for all employees. The Company has purchased coverage from a commercial insurance carrier to provide for any claims in excess of these amounts. At December 31, 2019 and 2018, the Company had provided accruals of $ 2.2 million and $ 1.8 million, respectively, for claims incurred but not paid based on management’s estimate of the Company’s self-insured liability. For the years ended December 31, 2019, 2018 and 2017, the Company incurred claims, premium expenses and administrative fees related to this plan totaling $ 28.0 million, $ 23.7 million and $ 19.3 million respectively.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2019
Share-Based Compensation [Abstract]
Share-Based Compensation	20. Share-Based Compensation (a) 2018 Equity Incentive Plan In connection with the completion of the Company’s initial public offering of common stock, the Company implemented the Coronado Global Resources Inc. 2018 Equity Incentive Plan, or the 2018 Plan, which is designed to align compensation for certain key executives with the performance of the Company. During the year ended December 31, 2019, there were no updates to the 2018 Plan or issuance of a new plan. The 2018 Plan provides for the grant of awards including stock options, or Options; stock appreciation rights; restricted stock units, or RSUs; and restricted stock, valued in whole or in part with reference to shares of the Company’s CDIs or common stock, as well as performance-based awards, including performance stock units, or PSUs, denominated in CDIs or shares of common stock. In 2018, the Company granted Options, RSUs and PSUs, all in CDIs with 10 CDIs representing 1 share of common stock. During the year ended December 31, 2019, there were no additional awards granted under the 2018 Plan. Relative TSR Awards: For 25% of Options and PSUs granted in 2018, or the Relative TSR Options and the Relative TSR PSUs, the Company includes a relative total shareowner return, or TSR, modifier to determine the number of shares which will vest at the end of the performance period. For these awards determined based on the Company’s total shareowner return over the 3-year performance period relative to a predefined comparator group of companies. Scorecard Awards: For the remaining 75% of Options and PSUs granted in 2018, or the Scorecard Options and the Scorecard PSUs, the number of awards that will ultimately vest is based on the certified achievement of the predefined scorecard performance metrics related to safety, production volumes and production costs which are tested at the end of the defined 3-year performance period. The Company measures the cost of all stock-based compensation, including stock options, at fair value on the grant date and recognizes such costs within the consolidated statements of operations. The Company recognizes compensation expense related to Options and PSUs that cliff vest using the straight-line method. For stock-based awards where vesting is dependent upon achieving certain operating performance goals, the Company estimates the likelihood of achieving the performance goals during the 3-year performance period. Stock-based compensation expense is recognized net of an estimated forfeiture rate and compensation expense is only recognized for awards that are expected to vest. Forfeiture estimates are trued-up through the vesting date or settlement date, to ensure that total compensation expense is recognized only for those awards that ultimately vest. All 2018 Awards require the grantee to be employed by the Company at either the vesting date or settlement date except for grantees who meet certain retirement criteria under the 2018 Plan. On October 23, 2018, 1,336,454 Options and 1,001,914 PSUs were granted under the 2018 Plan (the “2018 Awards”). Total stock-based compensation expense was $ 0.3 million, $ 0.5 million and $ 0 for the years ended December 31, 2019, 2018 and 2017 respectively, and was included as a component of selling, general, and administrative expenses in the Company’s consolidated statements of operations. The 2018 stock-based compensation expense includes compensation expense recognized in full at the grant date for employees that meet certain retirement eligibility criteria per the 2018 Plan. As of December 31, 2019, the Company had $ 0.6 million of total unrecognized compensation cost related to nonvested stock-based compensation awards granted under the plans. This cost is expected to be recognized over a weighted-average period of 3.25 years as stock-based compensation expense. This expected cost does not include the impact of any future stock-based compensation awards. Stock Option Awards The Company’s 2018 stock option awards were granted on the date of the IPO with an exercise price of $ 2.84 per CDI (A$ 4.00 per CDI) which was equal to the Company’s IPO Price. 75% of the Company’s 2018 stock option awards are subject to “Scorecard” criteria and may vest based on certain service and performance conditions. The fair value of the Scorecard Options is estimated on the grant date using a Black-Scholes-Merton option-pricing model, which considers factors such as estimating the expected term of stock options and the expected volatility of our stock. The assumptions used in the Black-Sholes-Merton option-pricing model for such grants are as follows: Expected term of the stock options (i) 7.22 Dividend yield (ii) 10% Expected volatility (iii) 35% Risk-free interest rate (iv) 2.46% (i) Expected term represents the period that the Company’s stock-based awards are expected to be outstanding and is determined using the simplified method, which equates to a weighted average of the vesting period and total contractual term of the award. All awards cliff vest at the end of the requisite service period. (ii) Dividend yield is the expected average yield of dividends expected over the vesting period. The Company has never paid dividends. (iii) Expected volatility is estimated using comparable public company’s volatility for similar terms as the Company does not have a long enough operating period as a public company to estimate its own volatility. Over time as the Company develops its own volatility history it will begin to incorporate that history into its expected volatility estimates. (iv) Risk-free interest rate is based on an interpolated Australian Government Bond Rate at the time of the grant for periods corresponding with the expected term of the option. 25% of the Company’s 2018 stock option awards are subject to TSR criteria and vest based on service and market conditions. The fair value of Relative TSR Options was estimated using a Monte Carlo simulation model. The Company’s Stock Option activity is summarized below: Stock Option Plan Activity Number of options Weighted-Average Exercise Price per CDI (US$) Weighted-Average Remaining Contractual Term (in Years) Outstanding at December 31, 2017 — — — Granted 1,336,454 — — Forfeited — — — Exercised — — — Outstanding at December 31, 2018 1,336,454 2.84 4.25 Exercisable at December 31, 2018 — — — Granted — — — Forfeited ( 43,978) — — Exercised — — — Outstanding at December 31, 2019 1,292,476 2.54 3.25 Exercisable at December 31, 2019 — — — The weighted average grant date fair value of all Option Awards granted was $ 0.27. During the year ended December 31, 2019 an executive resigned from the Company and as a result, 43,978 options awards granted under the 2018 Plan were forfeited. No stock option awards vested during the year ended December 31, 2019. On August 5, 2019 the Board of Directors declared and approved return of capital of $0.298 per CDI. In accordance with ASX listing rule clause 7.22.3 the exercise price of option awards granted under 2018 Plan were reduced by the same amount as the return of capital to $ 2.54. This change was deemed a modification under ASC 718 “Compensation – Stock compensation”, however, there was no incremental fair value as a result and as such no change was required to the grant date fair value. Performance Stock Unit Awards The Company’s 2018 PSU awards were granted on the date of the IPO. 75% of the Company’s 2018 PSU awards are subject to “Scorecard” criteria and vest based on service and performance conditions. The fair value of the Scorecard PSUs is the market value of the Company’s CDIs on the grant date less the present value of the expected dividends not received during the relevant period. Holders of Scorecard PSUs are entitled to dividends only from the end of the performance period until the settlement date. Dividends are forfeitable under the same conditions as the PSU awards. 25% of the Company’s 2018 PSU awards are subject to TSR criteria and vest based on service and market conditions. The grant date fair value of Relative TSR PSUs is estimated using a Monte Carlo simulation model. Activity of the Company’s performance stock units (PSUs) that are ultimately payable in the Company’s CDIs or the equivalent number of shares of common stock granted under the 2018 Equity Incentive Plan is summarized below: Performance Stock Units Plan Activity Number of PSUs Weighted Average Grant Date Fair Value (per CDI) Nonvested at December 31, 2017 — $ — Granted 1,001,914 — Forfeited — — Vested — — Nonvested at December 31, 2018 1,001,914 $ 1.83 Granted — — Forfeited ( 13,193) — Vested — — Nonvested at December 31, 2019 988,721 $ 1.83 The weighted average grant date fair value of all PSU Awards granted was $ 1.83 (A$ 2.58). During the year ended December 31, 2019 an executive resigned from the Company and as a result, 13,193 PSUs granted under the 2018 Plan were forfeited. No PSUs vested during the year ended December 31, 2019. (b) Non-Executive Director Plan Restricted Stock Units The Company granted , 5312 and 54,687 RSUs during the year ended December 31, 2019 and 2018, respectively, in lieu of a salary to a non-executive director. The RSU’s are granted for nil consideration, as they form part of the participant’s remuneration package. Each RSU represents the right to receive one CDI. The fair value of such awards was determined using the weighted average closing CDI price on the grant date and compensation expense is recorded over the requisite service period. Awards vest in full on the grant date. During the year the Company allocated RSU’s, for a maximum value of A$ 0.2 million, to a non-executive director in lieu of his 2020 fees. These RSU’s will grant and vest at the end of each 2020 quarter. Activity of the Company’s restricted stock units (RSUs) that are ultimately payable in CDIs stock granted under the Coronado Global Resources Inc. 2018 Non-Executive Director Plan is summarized below: Restricted Stock Units Plan Activity Number of RSUs Weighted Average Grant Date Fair Value (per CDI) Nonvested at December 31, 2017 — $ — Granted 54,687 — Forfeited — — Vested ( 10,937) — Nonvested at December 31, 2018 43,750 $ 2.84 Granted 5,312 3.17 Forfeited — — Vested ( 49,062) — Nonvested at December 31, 2019 — $ — Short Term Incentive Plan The amount of the STI award that each participant becomes entitled to each year (if any) will be determined by the Board and Compensation and Nominating Committee based on the achievement of set financial and non-financial performance targets. 50% of the award is to be delivered in cash after the release of the Company’s audited full-year financial results and then 50% will be deferred for 12 months. The deferred component of the STI will be delivered as Restricted Stock Units (“RSUs”) that will vest after the release of the Company’s audited full year results following the year of the award. Each RSU is an entitlement to receive one CDI (or, if the Board determines, the equivalent value in cash of common shares), plus additional CDIs (or the equivalent value in cash or common shares) equal to any distributions made until the RSU is settled. The RSU’s are granted for nil consideration, as they form part of the participant’s remuneration package. The CEO is the only Director who is entitled to participate in the grant of RSUs under deferral arrangements in the STI Plan.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Taxes [Abstract]
Income Taxes	21. Income Taxes Prior to August 13, 2018, the Company and its related entities were treated as partnerships for U.S. income tax purposes and therefore provided no income taxes within the financial statements. On August 13, 2018, the Company converted to a c-corporation and began to provide U.S. income taxes on the earnings of the Curragh operations. The Curragh entities are treated as a branch for U.S. tax purposes and all income flows through to the ultimate parent (the Company). On September 19, 2018, the legacy U.S. businesses were contributed to the Company and became taxable under the ownership of the Company at that time. On December 22, 2017, the Tax Cuts and Jobs Act (“Tax Act”) was enacted and revised the U.S. corporate income tax system. Among other changes, the Tax Act reduced the corporate income tax rates from 35% to 21%, implemented a territorial tax system, and imposed a repatriation tax on deemed repatriated earnings of foreign subsidiaries. The law change had no immediate impact on the Company due to the partnership tax status prior to the Tax Act enactment. The Company is currently recording its income taxes in accordance with the new law. Income (loss) from continuing operations before income taxes for the periods presented below consisted of the following: December 31, (US$ thousands) 2019 2018 2017 U.S. $ 138,411 133,120 — Non-U.S. 281,747 56,681 — Total $ 420,158 189,801 — Total income tax expense for the periods presented below consisted of the following: December 31, (US$ thousands) 2019 2018 2017 Current: U.S. federal $ 16,518 12,613 — Non-U.S. 79,228 7,493 — State 3,737 1,885 — Total current 99,483 21,991 — Deferred: U.S. federal 3,733 33,190 — Non-U.S. 6,030 11,728 — State 5,435 8,303 — Total deferred 15,198 53,221 — Total income tax expense $ 114,681 75,212 — The following is a reconciliation of the expected statutory federal income tax expense (benefit) to the Company’s income tax benefit for the periods presented below: December 31, (US$ thousands) 2019 2018 2017 Current: Expected income tax expense (benefit) at U.S. federal statutory rate $ 88,233 39,858 — Non-taxable income — ( 21,777) — Permanent differences 3,246 147 — Initial recognition of deferred taxes — 40,557 — Australian branch impact on US taxes 15,956 13,236 — State income taxes, net of federal benefit 7,246 3,191 — Total income tax expense 114,681 75,212 — Effective tax rate 27.3% 39.6% 0.00% The Company is recording pre-tax book income for a full year of activity. As the Company was only subject to entity-level taxation in the U.S. for the Australian Operations after August 13, 2018, and for the U.S. Operations after September 19, 2018, the earnings prior to these dates, for the respective operations, were included as a permanent tax difference on the effective tax rate reconciliation. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for income tax purposes using the enacted tax rates and laws currently in effect. Significant components of the Company’s deferred income tax assets and liabilities as of December 31, 2019 were as follows: December 31, (US$ thousands) 2019 2018 Deferred income tax assets: Accruals and provisions $ 26,572 27,632 Contract obligations 156,929 171,790 Asset retirement obligation 25,992 23,776 Interest limitation carried forward — 7,561 Other 44,897 — Gross deferred income tax assets 254,390 230,759 Valuation allowance (1) ( 19,988) — Total deferred income tax assets, net of valuation allowance 234,402 230,759 Deferred income tax liabilities: Property, plant, equipment and mine development, principally due to differences in depreciation, depletion and asset impairments ( 258,816) ( 238,342) Warehouse stock ( 13,570) ( 12,219) U.S. liability on foreign deferred taxes ( 1,993) ( 7,188) Other ( 5,144) — Total deferred income tax liabilities ( 279,523) ( 257,749) Net deferred income tax liability ( 45,121) ( 26,990) (1) The Company recorded a valuation allowance against a deferred tax asset of an equal amount which relates predominantly to land and goodwill in Australia which is in the Other category in the table. Due to the capital character of these items and the lack of expected capital gains, the Australian group is not expected to realize the benefit of this deferred tax asset. Unrecognized Tax Benefits The Company provides for uncertain tax positions, and the related interest and penalties, based upon management’s assessment of whether a tax benefit is more likely than not to be sustained upon examination by tax authorities. To the extent that the anticipated tax outcome of these uncertain tax positions changes, such changes in estimate will impact the income tax provision in the period in which such determination is made. The Company recognizes accrued interest and penalties related to uncertain tax positions as a component of income tax expense. The total amount of unrecognized tax benefits was $ 14.2 million as of December 31, 2019, which if recognized would affect the effective tax rate on continuing operations by $ 1.4 million. We believe it is reasonably possible that in 2020, due to the potential resolution of certain potential settlements and other administrative and statutory proceedings and limitations, up to approximately $ 12.8 million unrecognized tax benefits will be recognized. We recorded no amounts related to interest and penalties for 2019, 2018 and 2017.

Derivatives and Fair Value Meas

Derivatives and Fair Value Measurement	12 Months Ended
	Dec. 31, 2019
Derivatives and Fair Value Measurement [Absract]
Derivatives and Fair Value Measurement	22. Derivatives and Fair Value Measurement (a) Derivatives The Company may use derivative financial instruments to manage its financial risks in the normal course of operations, including foreign currency risks, commodity price risk related to purchase of raw materials (such as gas or diesel) and interest rate risk. Derivatives are exclusively used for cash flow hedge purposes and hedging for speculative purposes is strictly prohibited under the Treasury Risk Management Policy approved by the Board of Directors. The financing counterparties to the derivative contracts potentially expose the Company to credit-related risk. Credit risk is the risk that a third party might fail to fulfill its performance obligations under the terms of the financial instrument. The Company mitigates credit risk by entering into derivative contracts with high credit quality counterparties, limiting the amount of exposure to each counterparty and frequently monitoring their financial condition through the Standard and Poors or Moodys credit rating. Forward fuel contracts In 2018, the Company entered into forward derivative contracts to hedge its exposure to diesel fuel that is used, or expects to use, in the operations at Curragh in 2019. During year ended December 31, 2019, the Company entered into additional derivative contracts in relation to expected consumption of diesel fuel in the operations at Curragh in 2020. The aggregate notional amount for all outstanding derivative contracts were $ 57.2 million at December 31, 2019, and $ 44.6 million at December 31, 2018. The unrealized gain of $ 3.2 million, net of tax, recognized in “Accumulated other comprehensive income/(loss)” as at December 31, 2019, is expected to be recognized into “Cost of coal revenues” in the Statements of Operations and Comprehensive Income within the next 12 months. Forward foreign currency contracts The Company’s Australian Operations utilize the cash it generates from its US$ denominated coal sales revenue to fund its operating costs, which are predominantly in A$. During the year ended December 31, 2019, the Company entered into forward foreign currency contracts to hedge its foreign exchange exposure on a portion of the US$ denominated coal sales revenue at Curragh, whose functional currency is A$. The aggregated notional amount of the outstanding derivative contracts as at December 31, 2019 was $ 24.3 million. The unrealized loss of $ 1.0 million, net of tax, recognized in “Accumulated other comprehensive income/(loss)” at December 31, 2019, is expected to be recognized into “Coal revenues” in the Statements of Operations and Comprehensive Income within the next 3 months. Given the forward fuel and forward foreign currency contracts were designated as cash flow hedges, any unrealized gain and losses on these derivatives are recorded in “Accumulated other comprehensive income/(loss)” and are reclassified into “Cost of coal revenues” and “Coal revenues”, respectively, in the Statements of Operations and Comprehensive Income in the period in which the hedged transaction impacts income. Refer to Note 23 “Accumulated other comprehensive loss” for further disclosure. The fair value of foreign currency and diesel fuel derivatives reflected in the accompanying Consolidated Balance Sheet are set forth in the table below: December 31, 2019 December 31, 2018 (US$ thousands) Classification Derivative asset Derivative liability Derivative asset Derivative liability Forward fuel contracts Other current assets 3,180 — — — Other current liabilities — — — 5,402 Forward foreign currency contracts Other current assets 953 — — — 4,133 — — 5,402 The following table presents our details of foreign currency and diesel fuel outstanding hedge contracts: December 31, 2019 December 31, 2018 (in thousands) Notional amount (thousands) Unit of measure Varying maturity dates Notional amount (thousands) Unit of measure Varying maturity dates Designated forward fuel contracts 121,957 Liters January 2020 – December 2020 93,420 Liters January 2019 – December 2019 Designated forward foreign currency contracts 24,300 US$ January 2020 - March 2020 - - - Other derivatives During year ended December 31, 2018 the Company entered into a foreign exchange swap contract to hedge against the exposure fluctuations in the Australian Dollar against the U.S. Dollar on the purchase price of Curragh between the Agreement date and the completion date. The Company elected not to formally designate the swaps as cash flow hedges. As such, the Company accounted for the foreign exchange swaps as an economic hedge and recorded at fair value at the end of each reporting period. Pursuant with ASC 815, the foreign exchange swaps were initially recorded at fair value and all subsequent changes were recorded to “Other, net” (see Note 5 “Other, net”) within the Consolidated Statements of Operations. Fair Value of Financial Instruments The fair value of a financial instrument is the amount that will be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair values of financial instruments involve uncertainty and cannot be determined with precision. The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels: Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. Level 2 Inputs: Other than quoted prices that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability. Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date. Financial Instruments Measured on a Recurring Basis As of December 31, 2019, the Company has the following financial instruments that are required to be measured at fair value on a recurring basis:  Forward commodity contracts: valued based on a valuation that is corroborated by the use of market-based pricing (Level 2)  Foreign currency forward contracts: valued based on a valuation that is corroborated by the use of market-based pricing (Level 2)  Contingent royalty: fair value is determined using the Black-Scholes option pricing formula (Level 3)  VSM: fair value is determined using the projected cash flow analysis (Level 3) The following tables set forth the hierarchy of the Company’s net financial liabilities positions for which fair value is measured on a recurring basis as of December 31, 2019: Assets/(Liabilities) (US$ thousands) Level 1 Level 2 Level 3 Total Forward commodity contracts $ — $ 3,180 $ — $ 3,180 Forward foreign currency contracts — 953 — 953 Contingent royalty — — ( 1,543) ( 1,543) $ — $ 4,133 $ ( 1,543) $ 2,590 The Company’s net financial liability positions for which fair value is measured on a recurring basis as of December 31, 2018 was as follows: Assets/(Liabilities) (US$ thousands) Level 1 Level 2 Level 3 Total Forward commodity contracts $ — $ ( 5,402) $ — $ ( 5,402) Contingent royalty — — ( 17,216) ( 17,216) VSM — — ( 12,987) ( 12,987) $ — $ ( 5,402) $ ( 30,203) $ ( 35,605) Contingent Royalty Consideration Key assumptions in the valuation include the gross sales price forecast, export volume forecast, volatility, the risk-free rate, and credit-spread of the Company. Quantitative Information about Level 3 Fair Value Measurements (US$ thousands, except weighted average) Fair value at December 31, 2019 Valuation technique Unobservable input Range (Weighted Avg.) Contingent Royalty Liability (1) $ 1,543 Black-Scholes Option model Gross sales price forecast per tonne $ 87.26 to $ 104.73 ($ 94.76) Export volume forecast (000’s) 4445 tons over 15 months Volatility 15.60% Risk-free rate 1.59% to 1.91% ( 1.81%) Company credit spread 6.35% (1) $ 0.69 million of this amount is classified as a current liability with the remainder of $ 0.86 million being classified as a non-current liability. Quantitative Information about Level 3 Fair Value Measurements (US$ thousands, except weighted average) Fair value at December 31, 2018 Valuation technique Unobservable input Range (Weighted Avg.) Contingent Royalty Liability (2) $ 17,216 Black-Scholes Option model Gross sales price forecast per tonne $ 91.03 to $ 120.34 ($ 99.27) Export volume forecast (000’s) 8412 tons over 27 months Volatility 13.80% Risk-free rate 2.43% to 2.61% ( 2.52%) Company credit spread 3.48% (2) $ 13.85 million of this amount is classified as a current liability with the remainder of $ 3.37 million being classified as a non-current liability. Value Share Mechanism Key assumptions in the valuation include the risk-free rate, the tax rate, distribution, price volatility, and Foreign Exchange (“FX”) rate. Quantitative Information about Level 3 Fair Value Measurements (US$ thousands, except weighted average) Fair value at December 31, 2019 Valuation technique Unobservable input Range (Weighted Avg.) Value Share Mechanism (VSM) $ — Projected cash flows Gross sales price forecast per tonne $ 93.4 to $ 97.6 ($ 95.2) Tax rate 30.00% Quantitative Information about Level 3 Fair Value Measurements (US$ thousands, except weighted average) Fair value at December 31, 2018 Valuation technique Unobservable input Range (Weighted Avg.) Value Share Mechanism (VSM) $ 12,987 Monte Carlo Simulation Gross sales price forecast per tonne $ 160 to $ 195.8 ($ 176.16) Tax rate 30.00% Risk-free rate 2.85% FX rate 0.7048 Volatility 22.50% Given the remaining period of the VSM obligation is short-term (expires March 31, 2020), the valuation technique has been changed from Monte Carlo simulation to projected cash flows. The following is a summary of all the activity related to the contingent royalty liability and value share mechanism: 2019 activity (US$ thousands) Account Classification Contingent Royalty Liability VSM Incurred royalties Total Beginning balance at January 1, 2019 $ 17,216 $ 12,987 $ 8,295 $ 38,498 Statement of Operation activity: Contingent liability / VSM expense incurred Other royalties — — 16,598 16,598 Decrease in VSM Liability value Other royalties — ( 12,987) — ( 12,987) Decrease in Contingent Royalty Liability value Other royalties ( 15,673) — — ( 15,673) Total Statement of Operations activity: ( 15,673) ( 12,987) 16,598 ( 12,062) Cash paid to CONSOL/Wesfarmers — — ( 24,893) ( 24,893) Balance sheet: Royalties payable to CONSOL/Wesfarmers Accrued expenses and other liabilities — — — — VSM Liability Contingent royalty consideration—current — — — — Contingent Royalty Liability Contingent royalty consideration 1,543 — — 1,543 Total liabilities at December 31, 2019 $ 1,543 $ — $ — $ 1,543 2018 activity (US$ thousands) Account Classification Contingent Royalty Liability VSM Incurred royalties Total Beginning balance at January 1, 2018: $ 8,019 $ — $ 1,652 $ 9,671 Beginning balance at March 29, 2018: — 26,552 — 26,552 Statement of Operation activity: — — — — Contingent liability / VSM expense incurred Other royalties — — 34,752 34,752 Decrease in VSM Liability value Other royalties — ( 13,565) — ( 13,565) Increase in Contingent Royalty Liability value Other royalties 9,197 — — 9,197 Total Statement of Operations activity: 9,197 ( 13,565) 34,752 30,384 Cash paid to CONSOL/Wesfarmers — — ( 28,109) ( 28,109) Balance sheet: — — — — Royalties payable to CONSOL/Wesfarmers Accrued expenses and other liabilities — — 8,295 8,295 VSM Liability Contingent royalty consideration—current — 12,987 — 12,987 Contingent Royalty Liability Contingent royalty consideration 17,216 — — 17,216 Total liabilities at December 31, 2018 $ 17,216 $ 12,987 $ 8,295 $ 38,498 Other than the estimated fair values of the assets acquired, and liabilities assumed in connection with the acquisitions described in Note 3 “Acquisitions”, which are level 3 fair value measurements, there are no other fair value measurements of assets and liabilities that are measured at fair value on a nonrecurring basis as of December 31, 2019 and December 31, 2018. Assets acquired, and liabilities assumed in connection with the Curragh acquisition (refer to Note 3 “Acquisitions”)—The total cost of the acquisitions is allocated to the underlying identifiable net tangible and intangible assets based on their respective estimated fair value. Determining the fair value of assets acquired and liabilities assumed requires management’s judgment, the utilization of independent valuation experts, and often involves the use of significant estimates and assumptions with respect to the timing and amounts of future cash inflows and outflows, discount rates, market prices and asset lives, among other things. The valuation techniques used for measuring the fair value of material assets acquired were as follows: • Working capital, excluding inventory, were recorded at the carrying value of the seller, which is representative of the fair value on the date of acquisition. Inventory was valued at its net realizable value. • Mine development assets and mineral rights and reserves was recorded at fair value utilizing the income approach. The income approach utilized the Company’s operating projections as of the valuation date. Under the income approach, fair value was estimated based upon the present value of future cash flows. A number of assumptions and estimates were involved in forecasting the future cash flows including sales volumes and prices, costs to produce (including costs for labor, commodity supplies and contractors), transportation costs, capital spending, working capital changes and a risk adjusted, after-tax cost of capital (all of which generally constitute unobservable Level 3 inputs under the fair value hierarchy). • Plant and equipment, and other assets were recorded at fair values based on the cost and market approaches. The cost approach utilized trending and direct costing techniques to develop replacement costs. The market approach is based on independent secondary market data (which generally constitute Level 2 inputs under the fair value hierarchy). Other Financial Instruments The following methods and assumptions are used to estimate the fair value of other financial instruments as of December 31, 2019 and 2018: • Cash and restricted cash, accounts receivable, accounts payable, and accrued expenses and other current liabilities: The carrying amounts reported in the consolidated balance sheets approximate fair value due to the short maturity of these instruments. • Deposits and reclamation bonds, current instalments of other financial liabilities, current instalments of interest bearing liabilities, current instalments of capital lease obligations, other financial liabilities, excluding current instalments, interest bearing liabilities, excluding current instalments and capital leases, excluding current instalments: The fair values approximate the carrying values reported in the consolidated balance sheets.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2019
Accumulated Other Comprehensive Income [Abstract]
Accumulated Other Comprehensive Income	23. Accumulated Other Comprehensive Income The Company’s Accumulated Other Comprehensive Income, or AOCI, consists of foreign currency translation adjustment from subsidiaries not using the U.S. dollar as their functional currency and net gains or losses on certain derivatives instruments accounted for as cash flow hedges. Net unrealized gain (loss) (US$ thousands) Foreign currency translation adjustments Cash flow fuel hedges Cash flow foreign currency hedges Total Balance at December 31, 2017 $ — $ — $ — $ — Net current-period other comprehensive income (loss): Loss in other comprehensive income (loss) before reclassifications ( 45,827) ( 5,311) — ( 51,138) Tax effects — 1,529 — 1,529 Total net current-period other comprehensive income (loss) ( 45,827) ( 3,782) — ( 49,609) Balance at December 31, 2018 ( 45,827) ( 3,782) — ( 49,609) Net current-period other comprehensive income (loss): Gain (loss) in other comprehensive income (loss) before reclassifications ( 2,438) 9,826 ( 474) 6,914 (Gain) loss reclassified from accumulated other comprehensive income (loss) — ( 1,026) 1,447 421 Tax effects — ( 2,640) ( 292) ( 2,932) Total net current-period other comprehensive income (loss) ( 2,438) 6,160 681 4,403 Balance at December 31, 2019 $ ( 48,265) $ 2,378 $ 681 $ ( 45,206)

Commitments

Commitments	12 Months Ended
	Dec. 31, 2019
Commitments [Abstract]
Commitments	24. Commitments (a) Mineral Leases The Company leases mineral interests and surface rights from land owners under various terms and royalty rates. The future minimum royalties under these leases are as follows: (US$ thousands) Amount Year ending December 31, 2019 $ 5,499 2020 5,194 2021 5,028 2022 4,953 2023 4,827 Thereafter 24,878 Total $ 50,379 Mineral leases are not in scope of ASC 842 and continue to be accounted for under the guidance in ASC 932, Extractive Activities – Mining. (b) Other commitments As of December 31, 2019, purchase commitments for capital expenditures were $ 27.8 million, all of which is obligated within the next 12 months. In Australia, the Company has generally secured the ability to transport coal through rail contracts and coal export terminal contracts that are primarily funded through take-or-pay arrangements with terms ranging up to 20 years. In the U.S., the Company typically negotiates its rail and coal terminal on an annual basis. As of December 31, 2019, these Australian and U.S. commitments under take-or-pay arrangements totaled $ 1.6 billion, of which approximately $ 111.0 million is obligated within the next year.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2019
Contingencies [Abstract]
Contingencies	25. Contingencies In the normal course of business, the Company is a party to certain guarantees and financial instruments with contingent liabilities, such as letters of credit and performance or surety bonds. No liabilities related to these arrangements are reflected in the Company’s Consolidated Balance Sheets. Management does not expect any material losses to result from these guarantees or contingent liabilities. Facility B of the SFA provides A$ 130.0 million for issuing multicurrency bank guarantees. At December 31, 2019, Facility B of the SFA had been utilized to issue A$ 68.0 million of bank guarantees on behalf of the Company. A significant portion of these bank guarantees have been issued in respect of certain port arrangements of the Company. Curragh is a co-appellant to proceedings in the Queensland Supreme Court brought by Aurizon. Aurizon’s claim relates to costs relating to the co-defendants’ use of the Wiggins Island Coal Export Terminal Pty Ltd, or WICET, rail links, in particular, whether the “First Milestone Target Date”, which triggers certain “WIRP Fee” payments under the Wiggins Island Rail Project Deed, or WIRP Deed, has been achieved. On June 27, 2019, the Queensland Supreme Court delivered judgements in favor of Aurizon against Coronado Curragh Pty Ltd and the other co-defendants. The Company intends to continue to strongly contest the matter. The Company, together with the other co-defendants, lodged a notice of appeal of the Queensland Supreme Court judgement on July 25, 2019. It is currently expected that, were Aurizon successful in the ultimate result of the litigation and expert determinations, Coronado Curragh Pty Ltd would be required to pay approximately A$ 2.3 million per annum for the term of the WIRP Deed (which is 233 months). Resolution of this dispute would also result in the Company’s below rail access to WICET (of 1.5 MMtpa) becoming a firm contractual capacity entitlement (and the subject of a 20 year take-or-pay access agreement) instead of an ad hoc entitlement only. The Company’s Consolidated Balance Sheet includes an estimated loss contingency associated with these proceedings of approximately $ 5.3 million and $ 3.5 million as at December 31, 2019 and December 31, 2018, respectively. From time to time, the Company becomes a party to other legal proceedings in the ordinary course of business in Australia, the U.S. and other countries where the Company does business. Based on current information, the Company believes that such other pending or threatened proceedings are likely to be resolved without a material adverse effect on its financial condition, results of operations or cash flows. The liabilities recorded in relation to the above litigations do not include estimated future costs associated with legal representation, which, in accordance with the Company’s policy, are expensed as incurred. In management’s opinion, the Company is not currently involved in any legal proceedings, which individually or in the aggregate could have a material effect on the financial condition, results of operations and/or liquidity of the Company.

Related-Party Transactions

Related-Party Transactions	12 Months Ended
	Dec. 31, 2019
Related-Party Transactions [Abstract]
Related-Party Transactions	26. Related‑Party Transactions JEP JEP Mining LLC (“JEP”) was formed in 2013 between Greenbrier and SYR Energy Partners LP (“SYR”). Greenbrier contributed $ 0.07 million for 50% ownership and SYR contributed $ 0.07 million for 50% ownership in JEP (collectively the Membership Interests). JEP is governed by three Managers, two of which are appointed by Greenbrier and one is appointed by SYR. The Company consolidates the financial statements of JEP as it is the primary beneficiary of the variable interest entity. In connection with the JEP Variable Interest Entity, the Company issued a note receivable to their partner in JEP, SYR in 2013. The note provides additional capital to SYR to aid them in funding JEP. At December 31, 2019, the note had a balance of $ 0.6 million with related interest receivable of $ 0.2 million. As of December 31, 2018, the note had a balance of $ 0.6 million with related interest receivable of $ 0.2 million. These balances are included in related party receivables. X-Coal During the year the company sold coal to Xcoal Energy and Resources (“Xcoal”), an entity associated with Non-Executive director, Mr. Ernie Thrasher. Revenue from Xcoal of $ 468.9 million, $ 444.9 million and $ 371.7 million, respectively, are recorded as coal revenues on the consolidated statement of operations for the years ended December 31, 2019, 2018 and 2017. At December 31, 2019 amounts due from Xcoal in respect of coal sales are $86.8 million. As of December 31, 2018, amounts due from Xcoal in respect of coal sales were $36.0 million. These balances are included in related party receivables. Coronado Group LLC Under Coronado Group LLC agreement (as amended, effective October 23, 2018), 2,900 management incentive units were designated and authorized for issuance to certain members of management to motivate and retain senior management. The plan is designated to allow key members of management to share in the profits of the Company after certain returns are achieved by the equity investors. The incentive units constitute “profit interests” for the benefit of senior management in consideration of services rendered and to be rendered. At December 31, 2019 , 2,900 management incentive units were outstanding. As described in Note 1, Coronado Coal LLC and Coronado II LLC merged to form Coronado Group LLC in July 2015. Coronado IV LLC was merged into Coronado Group LLC on June 30, 2016. Under the updated formation agreement dated June 30, 2016, the 2,500 designated and authorized units under the initial formation of Coronado Group LLC were replaced by these new units. At December 31, 2018, 2,900 management incentive units were outstanding. The new incentive units are comprised of three tiers, which entitle the holders to receive distributions from Coronado Group LLC subordinate to the distributions to be received by Members. As of December 31, 2019, a portion of the authorized units have been allocated to various members of the Company’s management including Mr. Garold Spindler, CEO, and Mr. James Campbell, President and COO, both of whom are also members of Coronado Group LLC. Stockholder’s Agreement and Registration Rights and Sell-Down Agreement Following the IPO, Coronado Group LLC has beneficial ownership in the aggregate of 80% of the Company’s Shares. On September 24, 2018, Coronado Group LLC and the Company entered into a Stockholder’s Agreement and a Registration Rights and Sell-Down Agreement which governs the relationship between Coronado Group LLC and the Company while the EMG Group beneficially owns in the aggregate at least 50% of our outstanding shares of common stock (including shares of common stock underlying CDIs), including certain governance matters relating to the Company. Under this Agreement, Coronado Group LLC has the ability to require the Company to register its shares under the US Securities Exchange Act of 1934 and to provide assistance to Coronado Group LLC in selling some or all of its shares (including in the form of CDIs). The Stockholder’s Agreement provides for the following: • Consent rights: Coronado Group LLC (or its successors or permitted assigns) will have certain consent rights, whereby pre-agreed actions require approval by Coronado Group LLC prior to these actions being undertaken; • Provision of information to Coronado Group LLC: There will be ongoing information sharing arrangements relating to the provision of financial and other information by the Company and its subsidiaries to Coronado Group LLC Group Entities and cooperation and assistance between the parties in connection with any financing (or refinancing) undertaken by the Company; • Pro rata issuances: While Coronado Group LLC Group entities beneficially own in the aggregate at least 10% of the outstanding Shares, unless Coronado Group LLC (or its successors or permitted assigns) agrees otherwise, issuances of equity securities must have been offered to Coronado Group LLC in respect of its pro rata shares and any equity securities to be allocated by the Company under a share incentive plan will be sourced by purchasing them in the market rather than by issuing them; and • Board rights: Certain rights regarding the board including the right, but not the obligation, to designate the Directors to be included in the membership of any board committee, except to the extent that such membership would violate applicable securities laws or stock exchange or stock market rules. Relationship Deed On September 24, 2018, the Company and Coronado Group LLC entered into a Relationship Deed under which the Company provides a number of indemnities in favor of Coronado Group LLC, including in relation to certain Offer-related matters and also certain guarantees that have in the past been provided or arranged by Coronado Group LLC and its Affiliates in support of Company obligations. Under the Relationship Deed, Coronado Group LLC also agrees to indemnify the Company in relation to certain Offer-related matters and reimburse certain costs.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	27. Subsequent Events In the period between the end of the financial year and the date of this Annual Report on Form 10-K there has not arisen any item, transaction or event of a material and unusual nature likely, in the opinion of the directors of the Company, to affect significantly the operations of the Group, the results of those operations, or the state of affairs of the Group, in future financial years, other than the following: On January 12, 2020, the Company’s Curragh Mine was temporarily suspended when a contractor was fatally injured during a tire change activity in the main workshop on site. The Queensland Mines Inspectorate subsequently issued a directive requiring all relevant tire and wheel rim fitting activities to be suspended until the Inspectorate and Coronado were satisfied that these activities could recommence safely. Work at the mine recommenced gradually from January 17, 2020 following return to work safety sessions involving all workers on site. Upon completion of a detailed investigation, on February 14, 2020, the Inspectorate allowed tire and wheel rim fitting activities to recommence. On January 15, 2020, the United States Government signed a Phase One economic and trade agreement with China that includes metallurgical coal exports. Chinese buyers of US metallurgical coal can apply for tariff exemption commencing from March 2, 2020 which now provides a clear path for export of Buchanan coal to China. This is likely to substantially reduce inventory levels at Buchanan and enable full scale mining operations to continue. On January 30, 2020, the World Health Organization declared a public health emergency of international concern with respect to Coronavirus which emerged in the Chinese city of Wuhan in early January. Whilst any impact to global commodity markets is uncertain, the Company continues to monitor developments. On February 24, 2020, the Company’s Board declared a fully franked ordinary dividend of 2.5 cents per CDI (USD). The dividend will have a record date of March 10, 2020 and be payable on March 31, 2020. CDIs will be quoted “ex” dividend on March 9, 2020.

Selected Quarterly Financial In

Selected Quarterly Financial Information	12 Months Ended
	Dec. 31, 2019
Selected Quarterly Financial Information [Abstract]
Selected Quarterly Financial Information	28. Selected Quarterly Financial Information (Unaudited) Three Months Ended (in US$ thousands, except per share data) March 31, 2019 June 30, 2019 September 30, 2019 December 31, 2019 Revenues $ 591,879 $ 642,457 $ 535,841 $ 445,571 Operating income 142,978 176,615 110,208 27,002 Net income 96,820 117,506 69,099 22,052 Earnings per share of common stock 1.00 1.22 0.71 0.23 Three Months Ended (in US$ thousands, except per share data) March 31, 2018 June 30, 2018 September 30, 2018 December 31, 2018 Revenues $ 208,153 $ 591,530 $ 599,634 $ 581,187 Operating income 3,729 93,695 117,361 118,295 Net income ( 23,671) 59,322 45,199 33,739 Earnings per share of common stock — — — 0.21

Description of Business, Basi_2

Description of Business, Basis of Presentation (Policy)	12 Months Ended
	Dec. 31, 2019
Description of Business, Basis of Presentation [Abstract]
Organization and nature of operations	(a) Organization and nature of operations Coronado Global Resources Inc. (together with its subsidiaries, the “Company” or “Coronado”) is a global producer, marketer, and exporter of a full range of metallurgical coals, an essential element in the production of steel. The Company has a portfolio of operating mines and development projects in Queensland, Australia and in the states of Pennsylvania, Virginia and West Virginia in the USA. Coronado was incorporated on August 13, 2018 pursuant to the laws of the State of Delaware by conversion of Coronado Group HoldCo LLC, from a limited liability company to a corporation. Coronado Group HoldCo LLC was a wholly-owned subsidiary of Coronado Group LLC, a Delaware limited liability company. Coronado Group LLC was formed on April 1, 2015 to consolidate Coronado Coal LLC and Coronado II LLC under common ownership. The consolidation was completed on July 31, 2015 through the contribution of the membership interests of Coronado Coal LLC and Coronado II LLC, in exchange for membership interest in Coronado Group LLC. On June 30, 2016, Coronado IV LLC contributed its membership interest in exchange for membership interest in Coronado Group LLC. Coronado Coal LLC, Coronado II LLC and Coronado IV LLC are referred to herein as the “US LLC’s”
Curragh Acquisition	(b) Curragh Acquisition On December 20, 2017 Coronado Australia Holdings Pty Ltd (“CAH”) was formed as a wholly-owned subsidiary of Coronado Group HoldCo LLC for acquiring and/or investing in coal mining related interests in Australia. On March 29, 2018, CAH purchased all the outstanding shares in Wesfarmers Curragh Pty Ltd (since renamed Coronado Curragh Pty Ltd) including two wholly-owned subsidiaries, consisting of Curragh Queensland Mining Pty Ltd and Curragh Coal Sales Co Pty Ltd (collectively, “Curragh”). Curragh’s primary assets are mining facilities in Queensland, Australia. Refer to Note (3) “Acquisitions” for further information related to the acquisition.
Reorganization Transaction	(c) Reorganization Transaction During the year ended December 31, 2018, Coronado Group LLC and the Company completed a reorganization of their legal entity structure (the “Reorganization Transaction”). In connection with the Reorganization Transaction: • Coronado Group HoldCo LLC was converted into the Company, a Delaware corporation to consolidate Coronado Coal Corporation and Coronado Australia Holdings Pty Ltd under common ownership. • Coronado Group LLC contributed all membership interest in the US LLC’s to Coronado Coal Corporation, a wholly-owned subsidiary of the Company. Immediately following the Reorganization Transaction, the Company held all the interests of Coronado Australia Holdings Pty Ltd and Coronado Coal Corporation and remained a subsidiary of Coronado Group LLC, owned by funds managed by The Energy & Minerals Group (“EMG”) and certain members of the Company’s management.
Initial Public Offering	(d) Initial Public Offering On October 23, 2018, the Company completed an initial public offering (“IPO”) on the Australian Securities Exchange (“ASX”). Upon completion of the IPO, the Company issued 16,651,692 new shares of common stock and Coronado Group LLC sold the equivalent of 2,691,896.4 shares of common stock. The common stock is publicly traded on the ASX under the ticker “CRN,” in the form of CHESS Depositary Interests (“CDIs”). CDIs are units of beneficial ownership in shares of common stock held by CHESS Depositary Nominees Pty Limited (“CDN”), a wholly-owned subsidiary of ASX Limited, the company that operates the ASX. Each share of common stock is equivalent to 10 CDIs. Following the IPO, Coronado Group LLC beneficially owns 773,081,036 CDIs ( 77,308,104 shares) representing 80% of the total CDIs outstanding. The remaining 193,435,884 CDIs ( 19,343,588 shares), are owned by new investors in the form of CDIs. A portion of the proceeds from the IPO were used to repay all outstanding borrowings and to pay fees and expenses related to the IPO. Coronado Group LLC holds 1 share of Series A Preferred Stock of the Company which is the only Series A Preferred Stock issued and outstanding. The holders of Series A Preferred Stock are permitted to nominate and elect 10% of the Company’s Board of Directors. Refer to Note 6 “Capital Structure” for further details. In connection with the IPO, Coronado Group LLC entered into a voluntary escrow agreement under which they agreed, among other things, to certain restrictions and prohibitions from dealing in its owned securities for a restricted period beginning on October 23, 2018 and ending on the first business day after the release of the 2019 financial statements. On July 28, 2019, the Company registered its common stock pursuant to Section 12(g) of the Securities Exchange Act of 1934, as amended, or the Exchange Act. On August 19, 2019, the independent directors of the Company approved the early release of 10,631,687, or 11%, shares of common stock held by Coronado Group LLC from voluntary escrow. As at December 31, 2019, Coronado Group LLC had not sold shares of common stock that have been held since the IPO.
Basis of Presentation	(e) Basis of Presentation The consolidated financial statements have been prepared in accordance with requirements of the US Generally Accepted Accounting Principles (“US GAAP”) and are presented in US dollars, unless otherwise stated. The Reorganization Transaction was treated as a combination of entities under common control in line with Accounting Standards Codification (“ASC”) 805, Business Combinations whereby the receiving entity, the Company recorded the contributed assets and liabilities at the carrying value of Coronado Group LLC. Prior to the Reorganization Transaction, the consolidated financial statements of the Company reflect the net assets and operations of Coronado Group LLC. The financial statements presented following the Reorganization Transaction are those of the receiving entity (the Company) and are retrospectively adjusted to present that entity as if it always held the net assets or equity interests previously held by the seller, Coronado Group LLC. As such, financial information (including comparatives) of the Company has been presented as a continuation of the pre existing accounting values of assets and liabilities in Coronado Group LLC’s financial statements. The consolidated financial statements include the accounts of the Company and its affiliates. The Company, or Coronado, are used interchangeably to refer to Coronado Global Resources Inc., Coronado Global Resources Inc. and its subsidiaries, or to Coronado Group LLC, as appropriate to the context. Interests in subsidiaries controlled by the Company are consolidated with any outside stockholder interests reflected as noncontrolling interests. All intercompany balances and transactions have been eliminated in consolidation.
Certain Significant Risks and Uncertainties	(f) Certain Significant Risks and Uncertainties External factors, including general economic conditions, international events and circumstances, competitor actions, governmental actions and regulations are beyond the Company’s control and can cause fluctuations in demand for coal and volatility in the price of commodities. This is turn may adversely impact on the Company’s future operating results, purchase or investment opportunities in the coal mining industry. Concentration of customers For the year ended December 31, 2019 $ 1,198.2 million, or 55% of total revenues, were attributable to five (5) customers. In comparison, for the year ended December 31, 2018, $ 980.8 million, or 51% of total revenues were attributable to five (5) customers and for the year ended December 31, 2017, $ 576.8 million, or 76% of total revenues were attributable to five (5) customers. As of December 31, 2019, the Company had four (4) customers that accounted for $ 171.5 million, or 78%, of accounts receivable. As of December 31, 2018, the Company had four (4) customers that accounted for $ 128.3 million, or 53%, of accounts receivable. Concentration of labor Out of the Company’s total employees, 12% are subject to the Curragh Mine Operations Enterprise Bargaining Agreement 2019. This agreement covers work carried out by permanent, full-time, temporary, and casual coal mining employees engaged by Curragh to fulfil production, maintenance and processing activities. Other than the Curragh Mine Operations Enterprise Bargaining Agreement 2019, there are no other collective bargaining agreements or union contracts covering employees of the Company.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policy)	12 Months Ended
	Dec. 31, 2019
Summary of Significant Accounting Policies [Abstract]
Newly Adopted Accounting Standards	(a) Newly Adopted Accounting Standards Revenue from Contracts with Customers (ASC Topic 606). In May 2014, the Financial Accounting Standards Board, or FASB, issued ASU 2014-09 which replaced the existing requirements in US GAAP and provided companies with a single revenue recognition model for recognizing revenue with contracts with customers. Effective January 1, 2018, the Company elected to adopt the requirements of ASC 606 using the modified retrospective method. The Company notes that after the assessment of applicable revenue streams, there is no quantitative impact to the adoption of ASC 606. The comparative information for the year ended December 31, 2017 has not been adjusted and continues to be reported under ASC 605. The standard has been applied to contracts that have not been completed at January 1, 2018, the date of initial application. Furthermore, Coronado has not retrospectively restated the contracts that were modified before the beginning of the earliest reporting period presented in accordance with the standard. The aggregate effect of all modifications when identifying the satisfied and unsatisfied performance obligations were reflected in determining and allocating the transaction price. Leases. In February 2016, the FASB, established Topic 842, Leases, by issuing Accounting Standards Update, or ASU, No. 2016-02, which requires lessees to recognize leases on the balance sheet and disclose key information about leasing arrangements. Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements. The new standard establishes a right-of-use, or ROU, model that requires a lessee to recognize a ROU asset and lease liability on the balance sheet for all leases with a term longer than 12 months. Leases are classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the income statement. On January 1, 2019, the Company adopted ASU No. 2016-02 using the modified retrospective transition approach and elected the package of practical expedients that allows it to forgo reassessment of lease classification for leases that had already commenced. The Company also elected the practical expedients to the new standard without restating comparative prior period financial information, to not recognize ROU assets and liabilities for operating leases with shorter than 12-month terms and to include both lease and non-lease components with lease payments for all asset classes. In addition to existing finance leases and other financing obligations, the adoption of the new standard, on January 1, 2019, resulted in the recognition of ROU assets of $ 66.8 million and lease liabilities of $ 81.1 million related to operating leases. On adoption, the lease liability included reclassification of a terminal services contract liability of $ 14.3 million, which is classified as a lease under the newly adopted standard. There was no material impact to the Consolidated Statements of Operations and Comprehensive Income, the Consolidated Statements of Cash Flows, or the Company’s debt covenant calculations as a result of the adoption of ASU 2016-02. ASU No. 2016-02 also requires entities to disclose certain qualitative and quantitative information regarding the amount, timing, and uncertainty of cash flows arising from leases. Such disclosures are included in Note 12 “Leases”.
Accounting Standards Not Yet Implemented	(b) Accounting Standards Not Yet Implemented Financial Instruments - Credit Losses. In June 2016, the FASB issued ASU 2016-13 related to the measurement of credit losses on financial instruments. The pronouncement replaces the incurred loss methodology to record credit losses with a methodology that reflects the expected credit losses for financial assets not accounted for at fair value with gains and losses recognized through net income. This standard is effective for fiscal years beginning after December 15, 2019 (January 1, 2020 for the Company) and interim periods therein. This standard is effective on January 1, 2020 and on adoption is not expected to have material impact on the Company’s results of operations or its cash flows. Fair Value Measurement . In August 2018, the FASB issued ASU 2018-13, which amended the fair value measurement guidance by removing and modifying certain disclosure requirements, while also adding new disclosure requirements. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The amendments are effective for all companies for fiscal years, and interim periods within those years, beginning after December 15, 2019. The disclosure requirements in accordance with this standard are effective on January 1, 2020. Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment . In January 2018, the FASB issued ASU 2017-04, which eliminates step two from the goodwill impairment test. Under ASU 2017-04, an entity should recognize an impairment charge for the amount by which the carrying amount of a reporting unit exceeds its fair value up to the amount of goodwill allocated to that reporting unit. This guidance will be effective for the Company in the first quarter of 2020 on a prospective basis, and early adoption is permitted. The Company does not expect the standard to have a material impact on its consolidated financial statements.
Reclassification	(c) Reclassification Certain amounts in the prior period Condensed Consolidated Balance Sheet have been reclassified to conform to the presentation of the current period financial statements. These related to the reclassification of capital lease liabilities included within “other financial liabilities and capital leases” and “other financial liabilities, excluding current instalments” as at December 31, 2018 to “Lease liabilities” current and non-current, respectively. These reclassifications had no effect on the previously reported net income.
Use of Estimates	(d) Use of Estimates The preparation of consolidated financial statements in conformity with US GAAP requires management to make certain judgements, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ materially from those estimates. Significant items subject to such estimates and assumptions include asset retirement obligations; useful lives for depreciation, depletion and amortization; deferred income tax assets and liabilities; purchase price allocation associated with business combinations; values of coal properties; and other contingencies.
Foreign Currency	(e) Foreign Currency Financial statements of foreign operations The reporting currency of the Company is the US Dollar (“US$”). Functional currency is determined by the primary economic environment in which an entity operates. The functional currency of the US operating subsidiaries is the US$. The functional currency of the Company’s foreign operating subsidiary, Curragh and its immediate parent CAH, is the Australian dollar (“A$”) since Curragh’s predominant sources of operating expenses are denominated in that currency. Assets and liabilities are translated at the year-end exchange rate and items in the statement of operations are translated at average rates with gains and losses from translation recorded in other comprehensive income (loss). Foreign Currency Transactions Monetary assets and liabilities are remeasured at year-end exchange rates while non-monetary items are remeasured at historical rates. Income and expense accounts are remeasured at the average rates in effect during the year, except for those expenses related to balance sheet amounts that are remeasured at historical exchange rates. Gains and losses from foreign currency remeasurement related to Curragh’s US dollar coal sales and related receivables are included in coal revenues. All other gains and losses from foreign currency remeasurement and realized gains and losses on settlement of foreign currency swaps are included in Other, net. The Company believes that this classification best reflects the operational activities of Curragh, whose functional currency is the Australian dollar. The total aggregate impact of foreign currency transaction gains or losses on the consolidated statements of operations was a net loss of $ 1.9 million, $ 17.8 million and $ 0 for the years ended December 31, 2019, 2018 and 2017, respectively. The total impact of foreign currency transactions related to US dollar coal sales in Australia (included in the total above) was a net loss of $ 2.9 million, and a net gain of $ 6.9 million and $ 0 for the years ended December 31, 2019, 2018 and 2017, respectively.
Cash and Cash Equivalents and Restricted Cash	(g) Cash and Cash Equivalents and Restricted Cash Cash and cash equivalents include cash at bank and short-term highly liquid investments with an original maturity date of three months or less. At December 31, 2019 and 2018, the Company had no cash equivalents. “Cash and Restricted Cash”, as disclosed in the accompanying consolidated balance sheet includes $ 0.3 million of restricted cash at December 31, 2019 and $ 0.2 million at 2018.
Trade and Related Party Receivables	(h) Trade and Related Party Accounts Receivables The Company extends trade credit to its customers in the ordinary course of business. Trade accounts receivables and related party receivables are recorded at the invoiced amount and do not bear interest. The estimate of the allowance for doubtful accounts, which is charged to bad debt expense, is based on management’s assessment of current economic conditions and historical collection experience with each customer. Receivables are past due when they are outstanding beyond their contractual terms and are charged to the allowance for doubtful accounts when it is determined to be uncollectible. There was no allowance for doubtful accounts on trade accounts receivables and related party receivables at December 31, 2019 and 2018.
Inventories	(i) Inventories Coal is recorded as inventory at the point in time the coal is extracted from the mine. Raw coal represents coal stockpiles that may be sold in current condition or may be further processed prior to shipment to a customer. Saleable coal represents coal stockpiles which require no further processing prior to shipment to a customer. Coal inventories are stated at the lower of average cost and net realizable value. The cost of coal inventories is determined based on an average cost of production, which includes all costs incurred to extract, transport and process the coal. Net realizable value considers the estimated sales price of the particular coal product, less applicable selling costs, and, in the case of raw coal, estimated remaining processing costs. Supplies inventory is comprised of replacement parts for operational equipment and other miscellaneous materials and supplies required for mining which are stated at cost on the date of purchase. Supplies inventory is valued at the lower of average cost or net realizable value, less a reserve for obsolete or surplus items. This reserve incorporates several factors, such as anticipated usage, inventory turnover and inventory levels. It is not customary to sell these inventories; the Company plans to use them in mining operations as needed.
Long-Lived Assets	(j) Long-Lived Assets Long-lived assets, such as property, plant, and equipment, and purchased intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. No impairment losses were recognized for property, plant and equipment or amortizing intangible assets during the years ended December 31, 2019 and 2018. Property, Plant, and Equipment Costs for mine development incurred to expand capacity of operating mines or to develop new mines are capitalized and charged to operations on the units of production method over the estimated proven and probable reserve tonnes directly benefiting from the capital expenditures. Mine development costs include costs incurred for site preparation and development of the mines during the development stage less any incidental revenue generated during the development stage. Property, plant, and equipment are recorded at cost and include expenditures for improvements when they substantially increase the productive lives of existing assets. Depreciation is calculated using the straight-line method over the estimated useful lives of the depreciable assets of 3 to 10 years for machinery, mining equipment and transportation vehicles, 5 to 10 years for office equipment, and 10 to 20 years for plant, buildings and improvements. Maintenance and repair costs are expensed to operations as incurred. When equipment is retired or disposed, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss on disposal is recognized in operations. Goodwill Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. In connection with the Buchanan acquisition on March 31, 2016, the Company recorded goodwill in the amount of $ 28.0 million. Goodwill is not amortized but is reviewed for impairment annually or when circumstances or other events indicate that impairment may have occurred. The Company follows the guidance in Accounting Standards Update 2011-08 “Testing Goodwill for Impairment” (ASU 2011-08) which permits entities to make a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. Circumstances that are considered as part of the qualitative assessment and could trigger a quantitative impairment test include but are not limited to: a significant adverse change in the business climate; a significant adverse legal judgment; adverse cash flow trends; an adverse action or assessment by a government agency; unanticipated competition; and a significant restructuring charge within a reporting unit. The Company defines reporting units at the business segment level. For purposes of testing goodwill for impairment, goodwill has been allocated to the reporting units to the extent it relates to each reporting unit. Asset Retirement Obligations The Company’s asset retirement obligation (ARO) liabilities primarily consist of estimates of surface land reclamation and support facilities at both surface and underground mines in accordance with applicable reclamation laws and regulations in the US and Australia as defined by each mining permit. The Company estimates its ARO liabilities for final reclamation and mine closure based upon detailed engineering calculations of the amount and timing of the future cash spending for a third party to perform the required work. Spending estimates are escalated for inflation and then discounted at the credit-adjusted, risk-free rate. The Company records an ARO asset associated with the discounted liability for final reclamation and mine closure. The obligation and corresponding asset are recognized in the period in which the liability is incurred. The ARO asset is amortized on the units-of-production method over its expected life of the related asset and the ARO liability is accreted to the projected spending date. As changes in estimates occur (such as mine plan revisions, changes in estimated costs or changes in timing of the performance of reclamation activities), the revisions to the obligation and asset are recognized at the appropriate credit-adjusted, risk-free rate. The Company also recognizes an obligation for contemporaneous reclamation liabilities incurred as a result of surface mining. Contemporaneous reclamation consists primarily of grading, topsoil replacement and re-vegetation of backfilled pit areas. To settle the liability, the obligation is paid, and to the extent there is a difference between the liability and the amount of cash paid, a gain or loss upon settlement is recorded. The Company annually reviews its estimated future cash flows for its asset retirement obligations.
Borrowing costs	(k) Borrowing costs Borrowing costs are recognized as an expense when they are incurred, except for interest charges attributable to major projects with substantial development and construction phases which are capitalized as part of the cost of the asset. There was no interest capitalized during the year ended December 31, 2019 and 2018.
Leases	(l) Leases On January 1, 2019, the Company adopted ASC 842, Leases. Changes to the Company’s accounting policy as a result of adoption are discussed below. From time to time, the Company enters into mining services contracts which may include embedded leases of mining equipment and other contractual agreements to lease mining equipment and facilities. Based upon the Company’s assessment of the terms of a specific lease agreement, the Company classifies a lease as either finance or operating. i) Finance leases ROU assets related to finance leases are presented in Property, plant and equipment, net on the Consolidated Balance Sheet. Lease liabilities related to finance leases are presented in “Lease Liabilities” (current) and “Lease Liabilities” (non-current) on the Consolidated Balance Sheet. Finance lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of the future lease payments over the lease term. The discount rate used to determine the present value of the lease payments is the rate implicit in the lease unless that rate cannot be readily determined, in which case, the Company utilizes its incremental borrowing rate in determining the present value of the future lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. ii) Operating leases ROU assets related to operating leases are presented as Right of Use assets – operating leases, net on the Consolidated Balance Sheet. Lease liabilities related to operating leases that are subject to the ASC 842 measurement requirements such as operating leases with lease terms greater than twelve months are presented in “Lease Liabilities” (current) and “Lease Liabilities” (non-current) on the Consolidated Balance Sheet. Operating lease ROU assets and lease liabilities are recognized at the commencement date based on the present value of the future lease payments over the lease term. The discount rate used to determine the present value of the lease payments is the rate implicit in the lease unless that rate cannot be readily determined, in which case, the Company utilizes its incremental borrowing rate in determining the present value of the future lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Operating lease ROU assets may also include any cumulative prepaid or accrued rent when the lease payments are uneven throughout the lease term. The ROU assets and lease liabilities may also include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. The ROU asset includes any lease payments made and lease incentives received prior to the commencement date. The Company has lease arrangements with lease and non-lease components which are accounted for separately. Non-lease components of the lease payments are expensed as incurred and are not included in determining the present value. As at December 31, 2019, the Consolidated Balance Sheet included $ 40.7 million of operating lease liabilities relating to equipment embedded within mining service contracts.
Royalties	(m) Royalties Lease rights to coal lands are often acquired in exchange for royalty payments. Advance mining royalties are advance payments made to lessors under terms of mineral lease agreements that are recoupable against future production. The Company had advance mining royalties of $ 4.9 million and $ 3.1 million respectively, included in prepaid expenses and other current assets as of December 31, 2019 and 2018. The Stanwell rebate relates to a contractual arrangement entered into by Curragh with Stanwell Corporation Limited, a State of Queensland owned electricity generator, which requires payment of a rebate for export coal sold from some of Curragh’s mining tenements. The rebate obligation is accounted for as an executory contract and the expense is recognized as incurred.
Revenue Recognition	(n) Revenue Recognition Prior to the Company’s adoption of ASU 2014-09 Revenue from Contracts with Customers (ASC 606), coal sales were recognized when coal was loaded onto transport carriers for delivery to customers and the customer took ownership and assumed risk of loss, collection of the relevant receivable was probable, persuasive evidence of an arrangement existed and the sales price was fixed or determinable. Freight and handling costs paid to third party carriers and invoiced to coal customers were recorded as freight expenses and other revenues, respectively. Revenue from contracts with customers The Company accounts for revenue in accordance with ASC 606. ASC 606 was issued by the Financial Accounting Standards Board (FASB) in May 2014 in order to replace the existing requirements under US GAAP and provide the Company with a single revenue recognition model for recognizing revenue from contracts with customers. The Company adopted ASC 606 on January 1, 2018, using the modified retrospective method. The Company accounts for a contract when it has approval and commitment from both parties, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. Once a contract is identified, the Company evaluates whether the combined or single contract should be accounted for as more than one performance obligation. The Company recognizes revenue when control is transferred to the customer. For the Company’s contracts, in order to determine the point in time when control transfers to customers, the Company uses standard shipping terms to determine the timing of transfer of legal title and the significant risks and rewards of ownership. The Company also considers other indicators including timing of when the Company has a present right to payment and when physical possession of products is transferred to customers. The amount of revenue recognized includes any adjustments for variable consideration, which is included in the transaction price and allocated to each performance obligation based on the relative standalone selling price. The variable consideration is estimated through the course of the contract using management’s best estimates. The majority of the Company’s revenue is derived from short term contracts where the time between confirmation of sales orders and collection of cash is not more than a few months. Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction that are collected by the Company from a customer are excluded from revenue. Performance obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The Company’s contracts have multiple performance obligations as the promise to transfer the individual unit of coal is separately identifiable from other units of coal promised in the contracts and, therefore, distinct. Performance obligations, as described above, primarily relate to the Company’s promise to deliver a designated quantity and type of coal within the quality specifications stated in the contract. For contracts with multiple performance obligations, we allocate the contract’s transaction price to each performance obligation on a relative standalone selling price basis. The standalone selling price is determined at each contract inception using an adjusted market assessment approach. This approach focuses on the amount that the Company believes the market is willing to pay for a good or service, considering market conditions, such as bench mark pricing competitor pricing, market awareness of the product and current market trends that affect the pricing. Warranties provided to customers are assurance-type of warranties on the fitness of purpose and merchantability of the Company’s goods and services. The Company does not provide service-type of warranties to customers. Revenue is recognized at a point in time and therefore there are no unsatisfied and/or partially satisfied performance obligations at December 31, 2019 and 2018. Shipping and Handling The Company applies the practical expedient in ASC 606-10-25-18B and accounts for shipping and handling activities after the customer obtains control of the good as an activity to fulfil the promise to transfer the good. Therefore, the Company does not evaluate whether the shipping and handling services are promised services to its customers. Shipping and handling costs paid to third party carriers and invoiced to coal customers are recorded as freight expense and other revenues, respectively.
Commodity Price Risk	(o) Commodity Price Risk The Company has commodity price risk arising from fluctuations in domestic and global coal prices. The Company’s principal philosophy is not to hedge against movements in coal prices unless there are exceptional circumstances. Any potential hedging of coal prices would be through fixed price contracts. The Company is also exposed to commodity price risk related to diesel fuel purchases. The Company may periodically enter into arrangements that protect against the volatility in fuel prices as follows: • enter into fixed price contracts to purchase fuel for the US operations. Refer to Note 24 “Commitments.” • enter into derivative financial instruments to hedge exposures to fuel price fluctuations. Refer to Note 22 “Derivatives and Fair Value Measurement.”
Income Taxes	(p) Income Taxes The Company uses the asset and liability approach to account for income taxes as required by ASC 740, Income Taxes, which requires the recognition of deferred income tax assets and liabilities for the expected future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Valuation allowances are provided when necessary to reduce deferred income tax assets to the amount expected to be realized, on a more likely than not basis. The Company recognizes the benefit of an uncertain tax position that it has taken or expects to take on income tax returns it files if such tax position is more likely than not to be sustained on examination by the taxing authorities, based on the technical merits of the position. These tax benefits are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. Prior to its conversion to a Delaware corporation in August 2018, the Company was a Delaware limited liability company, or LLC, that passed through income and losses to its members for U.S. federal and state income tax purposes. As a result of its conversion to a Delaware corporation and to reflect the fact that as a corporation the Company became subject to entity level taxation, deferred income tax liabilities of approximately $ 0.1 million were recognized through income tax expense in the Statement of Operations and Comprehensive income related to temporary differences that existed as of the date of its tax status change. On September 19, 2018 the legacy U.S. businesses were contributed to the Company. The Company recognized approximately $ 40.5 million of net deferred income tax liabilities through income tax expense in the Statement of Operations and Comprehensive income which consisted principally of excess book-over-tax basis in mineral reserves and property, plant and equipment and certain accruals that were transferred from the limited liability company to the corporation. Coronado Group LLC, the Company’s accounting predecessor, is a limited liability company that is not subject to US federal income tax. The Curragh entities are treated as a branch for U.S. tax purposes and all income flows through to the ultimate parent (the Company). The Company’s foreign structure consists of Australian entities which are treated as corporations subject to tax under Australian taxing authorities.
Fair Value Measurements	(q) Fair Value Measurements The Company utilizes valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most relevant market. When considering market participant assumptions in fair value measurements, the Company distinguishes between observable and unobservable inputs, which are categorized in one of 3 levels of inputs. See Note 22(b), “Derivatives and Fair Value Measurement” for detailed information related to the Company’s fair value policies and disclosures.
Derivative accounting	(r) Derivative accounting The Company recognizes at fair value all contracts meeting the definition of a derivative as assets or liabilities in the consolidated balance sheet. With respect to derivatives used in hedging activities, the Company assesses, both at inception and at least quarterly thereafter, whether such derivatives are highly effective at offsetting the changes in the anticipated exposure of the hedged item. The effective portion of the change in the fair value of derivatives designated as a cash flow hedge is recorded in “Accumulated other comprehensive income (loss)” until the hedged transaction impacts reported earnings, at which time any gain or loss is reclassified to earnings. To the extent that periodic changes in the fair value of derivatives deemed highly effective exceeds such changes in the hedged item, the ineffective portion of the periodic non-cash changes are recorded in earnings in the period of the change. If the hedge ceases to qualify for hedge accounting, the Company prospectively recognizes changes in the fair value of the instrument in earnings in the period of the change. The potential for hedge ineffectiveness is present in the design of certain of the Company’s cash flow hedge relationships. The Company’s asset and liability derivative positions are offset on a counterparty-by-counterparty basis if the contractual agreement provides for the net settlement of contracts with the counterparty in the event of default or termination of any one contract.
Share-based Compensation	(s) Share-based Compensation The Company has a share-based compensation plan which allows for the grant of certain equity-based incentives including stock options, performance stock units (“PSU”) and restricted stock units (“RSU”) to employees and executive directors, valued in whole or in part with reference to the Company’s CDIs or equivalent common shares (on a 10:1 CDI to common share ratio). The grant-date fair value of stock option award is estimated on the date of grant using Black-Scholes-Merton option-pricing model. For certain options and PSUs, the Company includes a relative Total Stockholder Return (“TSR”) modifier to determine the number of shares earned at the end of the performance period. The fair value of awards that include the TSR modifier is determined using a Monte Carlo valuation model. The expense for these equity-based incentives is based on their fair value at date of grant and is amortized over the requite service period, generally the vesting period. The Company estimates forfeitures when determining the amount of compensation costs to be recognized in each period. See Note 20, “Share-Based Compensation” for detailed information related to the Company’s share-based compensation plans.
Earnings per Share	(t) Earnings per Share Basic earnings per share is computed by dividing net income attributable to stockholders of the Company by the weighted-average number of shares of common stock outstanding during the reporting period. Diluted net income per share is computed using the weighted-average number of shares of common stock and dilutive potential shares of common stock outstanding during the period. Dilutive potential shares of common stock primarily consist of employee stock options and restricted stock.

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2019
Acquisitions [Abstract]
Summary of Total Consideration Transferred and Allocation of Purchase Price	Amount (US$ thousands) Fair value of total consideration transferred: Cash consideration $ 537,207 Contingent consideration (Value Share Mechanism) 26,552 Total consideration transferred 563,759 Recognized amounts of identifiable assets acquired, and liabilities assumed: Current assets $ 240,966 Property, plant and equipment 851,981 Deferred income tax assets 24,432 Other long-term assets 1,831 Current liabilities ( 141,611) Contract obligations ( 306,960) Asset retirement obligations ( 104,305) Other long-term liabilities ( 2,575) Total identifiable net assets acquired $ 563,759
Summary of Pro Forma Information	Year Ended December 31, 2018 2017 (US$ thousands) Revenue $ 2,296,661 2,174,100 Net Income 192,281 286,300

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Information [Abstract]
Reportable Segment Results	Curragh Buchanan Logan Greenbrier Other and Corporate Total (US$ thousands) Year ended December 31, 2019 Total revenues 1,465,957 405,367 289,038 55,386 — 2,215,748 Adjusted EBITDA 421,660 185,629 70,305 ( 7,287) ( 36,139) 634,168 Net income/(loss) 246,668 106,973 29,125 ( 15,177) ( 62,112) 305,477 Total assets 1,137,290 550,730 331,987 141,053 53,794 2,214,854 Capital expenditures (1) 77,607 52,531 48,321 4,823 1 183,283 Year ended December 31, 2018 Total revenues 1,165,580 510,430 234,967 69,527 — 1,980,504 Adjusted EBITDA 314,227 212,485 31,939 ( 1,402) ( 80,264) 476,985 Net income/(loss) 164,331 130,676 ( 10,290) ( 25,969) ( 144,159) 114,589 Total assets 1,187,851 504,313 260,952 140,674 115,774 2,209,564 Capital expenditures (1) 47,208 33,163 29,889 4,009 481 114,750 Year ended December 31, 2017 Total revenues — 465,036 241,944 60,105 1,159 768,244 Adjusted EBITDA — 211,240 34,897 3,270 ( 21,666) 227,741 Net income/(loss) — 170,165 10,996 ( 7,686) ( 31,192) 142,283 Total assets — 518,340 236,688 153,653 43,111 951,792 Capital expenditures (1) — 35,296 25,535 12,958 — 73,789 (1) Capital expenditures includes financing fees incurred through other financial liabilities for the purchase of certain equipment.
Reconciliation of EBITDA to Net Income	Year Ended December 31, 2019 2018 2017 (US$ thousands) Net income $ 305,477 114,589 142,283 Depreciation, depletion and amortization 176,461 162,117 75,503 Interest expense (net of income) 39,294 57,978 9,955 Other foreign exchange (gains) losses ( 1,745) 9,004 — Loss on retirement of debt — 58,085 — Income tax expense 114,681 75,212 — Consolidated adjusted EBITDA $ 634,168 476,985 227,741
Reconciliation of Capital Expenditures	Year Ended December 31, 2019 2018 2017 (US$ thousands) Capital expenditures per Consolidated Statement of Cash flows $ 183,283 114,302 63,923 Capital expenditures financed through other financial liabilities — 870 9,866 ARO change in estimate to underlying asset — ( 422) — Capital expenditures per segment detail 183,283 114,750 73,789
Disaggregation of Revenue	Year ended December 31, 2019 Curragh Buchanan Logan Greenbrier Other and Corporate Total ($ thousands) Product Groups Metallurgical coal 1,327,421 394,697 250,010 51,834 — 2,023,962 Thermal coal 102,867 10,393 35,666 1,451 — 150,377 Total coal revenue 1,430,288 405,090 285,676 53,285 — 2,174,339 Other 35,669 277 3,362 2,101 — 41,409 Total 1,465,957 405,367 289,038 55,386 — 2,215,748 Year ended December 31, 2018 Curragh Buchanan Logan Greenbrier Other and Corporate Total ($ thousands) Product Groups Metallurgical coal 1,061,402 496,472 194,974 66,258 — 1,819,106 Thermal coal 74,656 13,830 37,215 792 — 126,493 Total coal revenue 1,136,058 510,302 232,189 67,050 — 1,945,599 Other 29,522 128 2,778 2,477 — 34,905 Total 1,165,580 510,430 234,967 69,527 — 1,980,504 Year ended December 31, 2017 Curragh Buchanan Logan Greenbrier Other and Corporate Total ($ thousands) Product Groups Metallurgical coal — 461,863 189,124 54,479 — 705,466 Thermal coal — 3,058 43,169 4,692 — 50,919 Total coal revenue — 464,921 232,293 59,171 — 756,385 Other — 115 10,810 934 — 11,859 Total — 465,036 243,103 60,105 — 768,244
Summary of Customer Whose Revenue Individually Represented 10% or More of Total Revenue	Year Ended December 31, 2019 2018 2017 Customer A 22% 23% 49% Customer B 16% 12% n/a
Revenues as a Percent of Total Revenue from External Customers by Geographic Region	Year Ended December 31, 2019 2018 2017 USA 15% 20% 51% Australia 5% 4% — Asia 52% 46% — Europe 6% 6% — South America — 1% — Brokered sales 22% 23% 49% Total 100% 100% 100%

Other, Net (Tables)

Other, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Other, Net [Abstract]
Schedule of Other, Net	Year Ended December 31, 2019 2018 2017 (US$ thousands) Loss on foreign exchange swap $ — $ ( 15,695) $ — Other foreign exchange gains (losses) 1,745 ( 9,004) — Other income (expenses) 904 ( 2,517) 473 Total Other, net $ 2,649 $ ( 27,216) $ 473

Capital Structure (Tables)

Capital Structure (Tables)	12 Months Ended
	Dec. 31, 2019
Capital Structure [Abstract]
Schedule of Earnings Per Share	Year Ended December 31, (US$ thousands, except per share data) 2019 2018 Numerator: Net Income 305,477 20,746 Less: Net income attributable to Non-controlling interest ( 61) ( 17) Net Income attributable to Company stockholders (post IPO) 305,538 20,763 Net Income 114,681 Pro forma income tax expense ( 21,190) Pro Forma net income attributable to Company stockholders 93,491 Denominator (in thousands): Weighted-average shares of common stock outstanding 96,652 96,652 Effects of dilutive shares 3 4 Weighted average diluted shares of common stock outstanding 96,655 96,656 Earnings Per Share (US$): Basic 3.16 0.21 Dilutive 3.16 0.21 Pro forma earnings per share (US$): Basic n/a 0.97 Dilutive n/a 0.97

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2019
Inventories [Abstract]
Schedule of Inventories	December 31, (US$ thousands) 2019 2018 Raw coal $ 41,127 $ 20,106 Saleable coal 63,006 26,374 Total coal inventories 104,133 46,480 Supplies inventory 58,037 48,623 Total inventories $ 162,170 $ 95,103

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	December 31, (US$ thousands) 2019 2018 Land $ 27,037 $ 26,845 Buildings and improvements 80,658 89,027 Plant, machinery, mining equipment and transportation vehicles 896,392 765,432 Mineral rights and reserves 464,710 464,680 Office and computer equipment 3,977 3,700 Mine development 497,439 479,152 Asset retirement obligation asset 81,520 80,993 Construction in process 80,646 43,691 2,132,379 1,953,520 Less accumulated depreciation, depletion and amortization 499,591 334,962 Net property, plant and equipment $ 1,632,788 $ 1,618,558

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Other Intangible Assets [Abstract]
Schedule of Acquired Intangible Assets	December 31, 2019 (US$ thousands) Weighted average amortization period (years) Gross carrying amount Accumulated amortization Net carrying amount Intangible assets: Amortizing intangible assets: Mining permits - Greenbrier 14 $ 1,500 $ 840 $ 660 Mining permits - Logan 15 1,642 756 886 Mining permits - Buchanan 28 4,000 467 3,533 Total intangible assets $ 7,142 $ 2,063 $ 5,079 December 31, 2018 (US$ thousands) Weighted average amortization period (years) Gross carrying amount Accumulated amortization Net carrying amount Intangible assets: Amortizing intangible assets: Mining permits - Greenbrier 14 $ 1,500 $ 760 $ 740 Mining permits - Logan 15 1,642 638 1,004 Mining permits - Buchanan 28 4,000 342 3,658 Total intangible assets $ 7,142 $ 1,740 $ 5,402

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Other Assets [Abstract]
Schedule of Other Assets	December 31, (US$ thousands) 2019 2018 Other current assets: Prepayments $ 19,119 13,150 Long service leave receivable 9,027 7,496 Other 15,963 20,268 Total other current assets $ 44,109 40,914 Other non-current assets: Favorable mineral leases $ 3,982 4,140 Deferred debt issue costs 12,796 12,999 Long service leave receivable 734 1,216 Total other non-current assets $ 17,512 18,355

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Accrued Expenses and Other Current Liabilities [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	December 31, (US$ thousands) 2019 2018 Wages and employee benefits $ 61,008 $ 50,819 Taxes other than income taxes 3,899 6,512 Accrued royalties 43,468 49,129 Accrued freight costs 30,416 26,509 Accrued mining fees 49,027 45,615 Cash flow hedge derivative liability — 5,311 Acquisition related accruals 30,190 30,349 Other liabilities 20,780 29,252 Total accrued expenses and other current liabilities $ 238,788 $ 243,496

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Summary of Operating Right-of Use Assets and Related Lease Liabilities	Year Ended December 31, 2019 (US$ thousands) Operating lease costs $ 30,236 Cash paid for operating lease liabilities 25,877 Finance lease costs: Reduction in carrying amount of right of use assets 2,230 Interest on lease liabilities 197 Total finance lease costs $ 2,427
Schedule of Supplemental Balance Sheet Information Related to Leases, Weighted Average Calculations for Remaining Term and Discount Rate	December 31, (US$ thousands) 2019 2018 Operating leases: Operating lease right-of-use assets $ 62,566 $ — Finance leases: Property and equipment 7,881 7,074 Accumulated depreciation ( 5,144) ( 2,914) Property and equipment, net 2,737 4,160 Current operating lease obligations 27,204 — Operating lease liabilities, less current portion 48,165 — Total Operating lease liabilities 75,369 — Current finance lease obligations 2,481 1,307 Finance lease liabilities, less current portion — 2,481 Total Finance lease liabilities 2,481 3,788 Total Lease liability $ 77,850 $ 3,788
Schedule of Weighted Average Calculations for Remaining Term and Discount Rates	December 31, 2019 Weighted Average Remaining Lease Term (Years) Weighted average remaining lease term – finance leases 0.67 Weighted average remaining lease term – operating leases 2.89 Weighted Average Discount Rate Weighted discount rate – finance lease 6.25% Weighted discount rate – operating lease 8.00%
Schedule of Maturities of Operating and Finance Lease Liabilities	(US$ thousands) Operating Lease Finance Lease Year ending December 31, 2020 $ 35,681 $ 2,569 2021 26,491 — 2022 8,921 — 2023 9,214 — 2024 2,909 — Thereafter 1,630 — Total lease payments 84,846 2,569 Less imputed interest ( 9,477) ( 88) Total lease liability $ 75,369 $ 2,481
Schedule of Future Minimum Payments Under Operating Leases	(US$ thousands) Operating Lease Year ending December 31, 2019 $ 15,889 2020 14,031 2021 9,798 2022 8,434 2023 8,427 Thereafter 2,103 Total $ 58,682

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	12 Months Ended
	Dec. 31, 2019
Asset Retirement Obligations [Abstract]
Schedule of Changes in Asset Retirement Obligations	(US$ thousands) Total asset retirement obligations at January 1, 2019 $ 125,791 ARO liability additions 3,989 Accretion 9,367 Reclamation performed in the year ( 3,456) Gain on settlement of ARO ( 462) Change in estimate recorded to assets ( 3,172) Foreign currency translation adjustment ( 283) Total Asset retirement obligations at December 31, 2019 131,774 Less current portion ( 10,064) Asset retirement obligation, excluding current portion 121,710 (US$ thousands) Total asset retirement obligations at January 1, 2018 $ 56,429 ARO liability acquired 104,305 ARO liability additions 8,776 Accretion 9,376 Reclamation performed in the year ( 4,743) Gain on settlement of ARO ( 854) Change in estimate recorded to operations ( 234) Change in estimate recorded to assets ( 39,677) Foreign currency translation adjustment ( 7,587) Total Asset retirement obligations at December 31, 2018 125,791 Less current portion ( 7,719) Asset retirement obligation, excluding current portion 118,072

Other Financial Liabilities (Ta

Other Financial Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Other Financial Liabilities [Abstract]
Summary of Other Financial Liabilities	The following is a summary of other financial liabilities at December 31, 2019: (US$ thousands) Principal Collateralized notes payable to equipment financing companies, payable in aggregate monthly instalments ranging from $ 4 to $ 124 through September 19, 2021. Interest is payable at fixed rates ranging up to 5.5% per annum $ 4,039 Unsecured notes payable to insurance premium finance company, payable in aggregate monthly instalments ranging from $ 372 to $ 467 with a fixed rate ranging up to 3.80% per annum 3,401 Total other financial liabilities 7,440 Less current instalments 5,894 Other financial liabilities, excluding current instalments $ 1,546 The following is a summary of other financial liabilities at December 31, 2018: (US$ thousands) Principal Collateralized notes payable to equipment financing companies, payable in aggregate monthly instalments ranging from $ 1 to $ 124 through September 19, 2021. Interest is payable at fixed rates ranging up to 5.5% per annum $ 7,297 Unsecured notes payable to insurance premium finance company, payable in aggregate monthly instalments ranging from $ 478 to $ 584 with a fixed rate ranging up to 3.30% per annum 4,504 Total other financial liabilities 11,801 Less current instalments 7,728 Other financial liabilities, excluding current instalments $ 4,073
Summary of Remaining Aggregate Contractual Maturities	(US$ thousands) December 31, 2019 2020 $ 5,894 2021 1,546 Thereafter — Total debt $ 7,440

Contract Obligations (Tables)

Contract Obligations (Tables)	12 Months Ended
	Dec. 31, 2019
Contract Obligations [Abstract]
Summary of Contract Obligations	The following is a summary of the contract obligations as of December 31, 2019: (US$ thousands) Short-term Long-term Total Coal leases contract liability $ 843 21,312 22,155 Stanwell below market coal supply agreement 36,092 183,565 219,657 $ 36,935 204,877 241,812 The following is a summary of the contract obligations as of December 31, 2018: (US$ thousands) Short-term Long-term Total Terminal services contract liability $ 2,717 11,549 14,266 Coal leases contract liability 844 22,354 23,198 Stanwell below market coal supply agreement 35,555 219,675 255,230 $ 39,116 253,578 292,694

Deferred Consideration Liabil_2

Deferred Consideration Liability (Tables)	12 Months Ended
	Dec. 31, 2019
Deferred Consideration Liability [Abstract]
Schedule of Deferred Consideration Liability	December 31, (US$ thousands) 2019 2018 Stanwell Reserved Area deferred consideration $ 174,605 $ 155,332 $ 174,605 $ 155,332

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-Based Compensation [Abstract]
Schedule of Fair Value Assumptions for Stock Options	Expected term of the stock options (i) 7.22 Dividend yield (ii) 10% Expected volatility (iii) 35% Risk-free interest rate (iv) 2.46% (i) Expected term represents the period that the Company’s stock-based awards are expected to be outstanding and is determined using the simplified method, which equates to a weighted average of the vesting period and total contractual term of the award. All awards cliff vest at the end of the requisite service period. (ii) Dividend yield is the expected average yield of dividends expected over the vesting period. The Company has never paid dividends. (iii) Expected volatility is estimated using comparable public company’s volatility for similar terms as the Company does not have a long enough operating period as a public company to estimate its own volatility. Over time as the Company develops its own volatility history it will begin to incorporate that history into its expected volatility estimates. (iv) Risk-free interest rate is based on an interpolated Australian Government Bond Rate at the time of the grant for periods corresponding with the expected term of the option.
Summary of Stock Option Activity	Stock Option Plan Activity Number of options Weighted-Average Exercise Price per CDI (US$) Weighted-Average Remaining Contractual Term (in Years) Outstanding at December 31, 2017 — — — Granted 1,336,454 — — Forfeited — — — Exercised — — — Outstanding at December 31, 2018 1,336,454 2.84 4.25 Exercisable at December 31, 2018 — — — Granted — — — Forfeited ( 43,978) — — Exercised — — — Outstanding at December 31, 2019 1,292,476 2.54 3.25 Exercisable at December 31, 2019 — — —
Summary of Performance Stock Units	Performance Stock Units Plan Activity Number of PSUs Weighted Average Grant Date Fair Value (per CDI) Nonvested at December 31, 2017 — $ — Granted 1,001,914 — Forfeited — — Vested — — Nonvested at December 31, 2018 1,001,914 $ 1.83 Granted — — Forfeited ( 13,193) — Vested — — Nonvested at December 31, 2019 988,721 $ 1.83
Summary of Restricte Stock Units	Restricted Stock Units Plan Activity Number of RSUs Weighted Average Grant Date Fair Value (per CDI) Nonvested at December 31, 2017 — $ — Granted 54,687 — Forfeited — — Vested ( 10,937) — Nonvested at December 31, 2018 43,750 $ 2.84 Granted 5,312 3.17 Forfeited — — Vested ( 49,062) — Nonvested at December 31, 2019 — $ —

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Taxes [Abstract]
Schedule of Income (Loss) Before Income Taxes	December 31, (US$ thousands) 2019 2018 2017 U.S. $ 138,411 133,120 — Non-U.S. 281,747 56,681 — Total $ 420,158 189,801 —
Schedule of Income Tax Expense	December 31, (US$ thousands) 2019 2018 2017 Current: U.S. federal $ 16,518 12,613 — Non-U.S. 79,228 7,493 — State 3,737 1,885 — Total current 99,483 21,991 — Deferred: U.S. federal 3,733 33,190 — Non-U.S. 6,030 11,728 — State 5,435 8,303 — Total deferred 15,198 53,221 — Total income tax expense $ 114,681 75,212 —
Reconciliation of Income Tax Expense (Benefit)	December 31, (US$ thousands) 2019 2018 2017 Current: Expected income tax expense (benefit) at U.S. federal statutory rate $ 88,233 39,858 — Non-taxable income — ( 21,777) — Permanent differences 3,246 147 — Initial recognition of deferred taxes — 40,557 — Australian branch impact on US taxes 15,956 13,236 — State income taxes, net of federal benefit 7,246 3,191 — Total income tax expense 114,681 75,212 — Effective tax rate 27.3% 39.6% 0.00%
Schedule of Deferred Taxes	December 31, (US$ thousands) 2019 2018 Deferred income tax assets: Accruals and provisions $ 26,572 27,632 Contract obligations 156,929 171,790 Asset retirement obligation 25,992 23,776 Interest limitation carried forward — 7,561 Other 44,897 — Gross deferred income tax assets 254,390 230,759 Valuation allowance (1) ( 19,988) — Total deferred income tax assets, net of valuation allowance 234,402 230,759 Deferred income tax liabilities: Property, plant, equipment and mine development, principally due to differences in depreciation, depletion and asset impairments ( 258,816) ( 238,342) Warehouse stock ( 13,570) ( 12,219) U.S. liability on foreign deferred taxes ( 1,993) ( 7,188) Other ( 5,144) — Total deferred income tax liabilities ( 279,523) ( 257,749) Net deferred income tax liability ( 45,121) ( 26,990)

Derivatives and Fair Value Me_2

Derivatives and Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2019
Derivatives and Fair Value Measurement [Abstract]
Summary of Derivative Financial Instruments	December 31, 2019 December 31, 2018 (US$ thousands) Classification Derivative asset Derivative liability Derivative asset Derivative liability Forward fuel contracts Other current assets 3,180 — — — Other current liabilities — — — 5,402 Forward foreign currency contracts Other current assets 953 — — — 4,133 — — 5,402
Net Amounts of Derivative Assets and Liabilties	December 31, 2019 December 31, 2018 (in thousands) Notional amount (thousands) Unit of measure Varying maturity dates Notional amount (thousands) Unit of measure Varying maturity dates Designated forward fuel contracts 121,957 Liters January 2020 – December 2020 93,420 Liters January 2019 – December 2019 Designated forward foreign currency contracts 24,300 US$ January 2020 - March 2020 - - -
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following tables set forth the hierarchy of the Company’s net financial liabilities positions for which fair value is measured on a recurring basis as of December 31, 2019: Assets/(Liabilities) (US$ thousands) Level 1 Level 2 Level 3 Total Forward commodity contracts $ — $ 3,180 $ — $ 3,180 Forward foreign currency contracts — 953 — 953 Contingent royalty — — ( 1,543) ( 1,543) $ — $ 4,133 $ ( 1,543) $ 2,590 The Company’s net financial liability positions for which fair value is measured on a recurring basis as of December 31, 2018 was as follows: Assets/(Liabilities) (US$ thousands) Level 1 Level 2 Level 3 Total Forward commodity contracts $ — $ ( 5,402) $ — $ ( 5,402) Contingent royalty — — ( 17,216) ( 17,216) VSM — — ( 12,987) ( 12,987) $ — $ ( 5,402) $ ( 30,203) $ ( 35,605)
Quantitative Information about Level 3 Fair Value Measurements	Contingent Royalty Consideration Key assumptions in the valuation include the gross sales price forecast, export volume forecast, volatility, the risk-free rate, and credit-spread of the Company. Quantitative Information about Level 3 Fair Value Measurements (US$ thousands, except weighted average) Fair value at December 31, 2019 Valuation technique Unobservable input Range (Weighted Avg.) Contingent Royalty Liability (1) $ 1,543 Black-Scholes Option model Gross sales price forecast per tonne $ 87.26 to $ 104.73 ($ 94.76) Export volume forecast (000’s) 4445 tons over 15 months Volatility 15.60% Risk-free rate 1.59% to 1.91% ( 1.81%) Company credit spread 6.35% (1) $ 0.69 million of this amount is classified as a current liability with the remainder of $ 0.86 million being classified as a non-current liability. Quantitative Information about Level 3 Fair Value Measurements (US$ thousands, except weighted average) Fair value at December 31, 2018 Valuation technique Unobservable input Range (Weighted Avg.) Contingent Royalty Liability (2) $ 17,216 Black-Scholes Option model Gross sales price forecast per tonne $ 91.03 to $ 120.34 ($ 99.27) Export volume forecast (000’s) 8412 tons over 27 months Volatility 13.80% Risk-free rate 2.43% to 2.61% ( 2.52%) Company credit spread 3.48% (2) $ 13.85 million of this amount is classified as a current liability with the remainder of $ 3.37 million being classified as a non-current liability. Value Share Mechanism Key assumptions in the valuation include the risk-free rate, the tax rate, distribution, price volatility, and Foreign Exchange (“FX”) rate. Quantitative Information about Level 3 Fair Value Measurements (US$ thousands, except weighted average) Fair value at December 31, 2019 Valuation technique Unobservable input Range (Weighted Avg.) Value Share Mechanism (VSM) $ — Projected cash flows Gross sales price forecast per tonne $ 93.4 to $ 97.6 ($ 95.2) Tax rate 30.00% Quantitative Information about Level 3 Fair Value Measurements (US$ thousands, except weighted average) Fair value at December 31, 2018 Valuation technique Unobservable input Range (Weighted Avg.) Value Share Mechanism (VSM) $ 12,987 Monte Carlo Simulation Gross sales price forecast per tonne $ 160 to $ 195.8 ($ 176.16) Tax rate 30.00% Risk-free rate 2.85% FX rate 0.7048 Volatility 22.50%
Summary of Activity Related to Contingent Royalty Liability and Value Share Mechanism	2019 activity (US$ thousands) Account Classification Contingent Royalty Liability VSM Incurred royalties Total Beginning balance at January 1, 2019 $ 17,216 $ 12,987 $ 8,295 $ 38,498 Statement of Operation activity: Contingent liability / VSM expense incurred Other royalties — — 16,598 16,598 Decrease in VSM Liability value Other royalties — ( 12,987) — ( 12,987) Decrease in Contingent Royalty Liability value Other royalties ( 15,673) — — ( 15,673) Total Statement of Operations activity: ( 15,673) ( 12,987) 16,598 ( 12,062) Cash paid to CONSOL/Wesfarmers — — ( 24,893) ( 24,893) Balance sheet: Royalties payable to CONSOL/Wesfarmers Accrued expenses and other liabilities — — — — VSM Liability Contingent royalty consideration—current — — — — Contingent Royalty Liability Contingent royalty consideration 1,543 — — 1,543 Total liabilities at December 31, 2019 $ 1,543 $ — $ — $ 1,543 2018 activity (US$ thousands) Account Classification Contingent Royalty Liability VSM Incurred royalties Total Beginning balance at January 1, 2018: $ 8,019 $ — $ 1,652 $ 9,671 Beginning balance at March 29, 2018: — 26,552 — 26,552 Statement of Operation activity: — — — — Contingent liability / VSM expense incurred Other royalties — — 34,752 34,752 Decrease in VSM Liability value Other royalties — ( 13,565) — ( 13,565) Increase in Contingent Royalty Liability value Other royalties 9,197 — — 9,197 Total Statement of Operations activity: 9,197 ( 13,565) 34,752 30,384 Cash paid to CONSOL/Wesfarmers — — ( 28,109) ( 28,109) Balance sheet: — — — — Royalties payable to CONSOL/Wesfarmers Accrued expenses and other liabilities — — 8,295 8,295 VSM Liability Contingent royalty consideration—current — 12,987 — 12,987 Contingent Royalty Liability Contingent royalty consideration 17,216 — — 17,216 Total liabilities at December 31, 2018 $ 17,216 $ 12,987 $ 8,295 $ 38,498

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2019
Accumulated Other Comprehensive Income [Abstract]
Schedule of Accumulated Other Comprehensive Income	Net unrealized gain (loss) (US$ thousands) Foreign currency translation adjustments Cash flow fuel hedges Cash flow foreign currency hedges Total Balance at December 31, 2017 $ — $ — $ — $ — Net current-period other comprehensive income (loss): Loss in other comprehensive income (loss) before reclassifications ( 45,827) ( 5,311) — ( 51,138) Tax effects — 1,529 — 1,529 Total net current-period other comprehensive income (loss) ( 45,827) ( 3,782) — ( 49,609) Balance at December 31, 2018 ( 45,827) ( 3,782) — ( 49,609) Net current-period other comprehensive income (loss): Gain (loss) in other comprehensive income (loss) before reclassifications ( 2,438) 9,826 ( 474) 6,914 (Gain) loss reclassified from accumulated other comprehensive income (loss) — ( 1,026) 1,447 421 Tax effects — ( 2,640) ( 292) ( 2,932) Total net current-period other comprehensive income (loss) ( 2,438) 6,160 681 4,403 Balance at December 31, 2019 $ ( 48,265) $ 2,378 $ 681 $ ( 45,206)

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2019
Commitments [Abstract]
Future Minimum Royalties	(US$ thousands) Amount Year ending December 31, 2019 $ 5,499 2020 5,194 2021 5,028 2022 4,953 2023 4,827 Thereafter 24,878 Total $ 50,379 Mineral leases are not in scope of ASC 842 and continue to be accounted for under the guidance in ASC 932, Extractive Activities – Mining.

Selected Quarterly Financial _2

Selected Quarterly Financial Information (Tables)	12 Months Ended
	Dec. 31, 2019
Selected Quarterly Financial Information [Abstract]
Schedule of Selected Quarterly Financial Information	Three Months Ended (in US$ thousands, except per share data) March 31, 2019 June 30, 2019 September 30, 2019 December 31, 2019 Revenues $ 591,879 $ 642,457 $ 535,841 $ 445,571 Operating income 142,978 176,615 110,208 27,002 Net income 96,820 117,506 69,099 22,052 Earnings per share of common stock 1.00 1.22 0.71 0.23 Three Months Ended (in US$ thousands, except per share data) March 31, 2018 June 30, 2018 September 30, 2018 December 31, 2018 Revenues $ 208,153 $ 591,530 $ 599,634 $ 581,187 Operating income 3,729 93,695 117,361 118,295 Net income ( 23,671) 59,322 45,199 33,739 Earnings per share of common stock — — — 0.21

Description of Business, Basi_3

Description of Business, Basis of Presentation (Narrative) (Details) $ in Thousands	Aug. 19, 2019shares	Oct. 23, 2018shares	Dec. 31, 2019USD ($)shares	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)shares	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)
Concentration Risk [Line Items]
Revenues | $			$ 445,571	$ 535,841	$ 642,457	$ 591,879	$ 581,187	$ 599,634	$ 591,530	$ 208,153	$ 2,215,748	$ 1,980,504	$ 768,244
Accounts receivable, net | $			$ 133,297				$ 206,127				$ 133,297	$ 206,127
CDI [Member]
Concentration Risk [Line Items]
New shares issued		166,516,920
Share equivalent ratio		10
Shares outstanding			966,516,920				966,516,920				966,516,920	966,516,920
CDI [Member] | New Investors [Member]
Concentration Risk [Line Items]
Shares outstanding		193,435,884
Series A Preferred Stock [Member]
Concentration Risk [Line Items]
Percentage of board members shareholders can elect		10.00%
Shares outstanding		1
Common Stock [Member]
Concentration Risk [Line Items]
New shares issued		16,651,692
Share equivalent ratio											0.1
Common Stock [Member] | New Investors [Member]
Concentration Risk [Line Items]
Shares outstanding		19,343,588
Coronado Group LLC [Member] | CDI [Member]
Concentration Risk [Line Items]
Number of shares sold		26,918,964
Percentage of ownership after IPO		80.00%
Shares outstanding		773,081,036
Coronado Group LLC [Member] | Common Class A [Member]
Concentration Risk [Line Items]
New shares issued	10,631,687
Percentage of board members shareholders can elect	11.00%
Coronado Group LLC [Member] | Common Stock [Member]
Concentration Risk [Line Items]
Number of shares sold		2,691,896.4
Shares outstanding		77,308,104
Employeee Bargaining Agreements [Member]
Concentration Risk [Line Items]
Concentration risk, percentage											12.00%
Revenue [Member] | Five Customers [Member]
Concentration Risk [Line Items]
Revenues | $											$ 1,198,200	$ 980,800	$ 576,800
Concentration risk, percentage											55.00%	51.00%	76.00%
Accounts Receivable [Member] | Four Customers [Member]
Concentration Risk [Line Items]
Accounts receivable, net | $			$ 171,500				$ 128,300				$ 171,500	$ 128,300
Concentration risk, percentage											78.00%	53.00%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Narrative) (Details)	Jan. 01, 2019USD ($)	Oct. 23, 2018	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 19, 2018USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use asset - operating leases, net			$ 62,566,000	$ 0
Operating lease liabilities			75,369,000	0
Aggregate impact of foreign currency transaction gain (loss)			1,900,000	17,800,000	$ 0
Cash equivalents			0	0
Restricted cash			300,000	200,000
Impairment losses were recognized for property, plant and equipment			0	0
Goodwill			28,008,000	28,008,000
Interest capitalized			0	0
Advance mining royalties			4,900,000	3,100,000
Allowance for doubtful accounts receivable			0	0
Accounts receivable, Related parties			0	0
Net deferred income tax liabilities			100,000			$ 40,500,000
Income tax expense			114,681,000	75,212,000	0
Performance obligation			$ 0	0
CHESS Depositary Interests [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Share equivalent ratio		10
Machinery, Mining Equipment And Transportation Vehicles [Member] | Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property plant and equipment, useful life			10 years
Machinery, Mining Equipment And Transportation Vehicles [Member] | Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property plant and equipment, useful life			3 years
Office And Computer Equipment [Member] | Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property plant and equipment, useful life			10 years
Office And Computer Equipment [Member] | Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property plant and equipment, useful life			5 years
Plant, Buildings And Improvements [Member] | Maximum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property plant and equipment, useful life			20 years
Plant, Buildings And Improvements [Member] | Minimum [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property plant and equipment, useful life			10 years
Equipment Embedded Within Mining Service Contracts [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease liabilities			$ 40,700,000
US Dollar Coal Sales In Australia [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Aggregate impact of foreign currency transaction gain (loss)			$ 2,900,000	$ 6,900,000	$ 0
Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use asset - operating leases, net	$ 66,800,000
Operating lease liabilities	81,100,000
Reclassification as part of adoption of new lease standard	$ 14,300,000

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) $ in Millions	Mar. 29, 2018AUD ($)	Mar. 29, 2018USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Business Acquisition [Line Items]
Cash consideration				$ 24,893,000	$ 28,109,000
Goodwill			$ 28,008,000	$ 28,008,000	28,008,000
Non-recurring adjustment					$ 53,800,000
Wesfarmers Curragh Pty Ltd [Member]
Business Acquisition [Line Items]
Cash consideration		$ 537,207,000
Aggregate purchase price		$ 563,759,000
Interest acquired		100.00%
Contingent consideration (Value Share Mechanism)		$ 26,552,000
Contingent consideration, royalty period	2 years	2 years
Contingent consideration, royalty percentage	25.00%	25.00%
Contingent considertaion, sales threshold		145
Acquisition related costs			53,800,000
Goodwill		$ 0
Wesfarmers Curragh Pty Ltd [Member] | Selling General And Administrative Expenses [Member]
Business Acquisition [Line Items]
Acquisition related costs			$ 38,500,000
Membership Interest Curragh [Member]
Business Acquisition [Line Items]
Cash consideration	$ 700

Acquisitions (Summary of Total

Acquisitions (Summary of Total Consideration Transferred and Allocation Of Purchase Price) (Details) - USD ($) $ in Thousands	Mar. 29, 2018	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Cash consideration		$ 24,893	$ 28,109
Wesfarmers Curragh Pty Ltd [Member]
Business Acquisition [Line Items]
Cash consideration	$ 537,207
Contingent consideration (Value Share Mechanism)	26,552
Total consideration transferred	563,759
Current assets	240,966
Property, plant and equipment	851,981
Deferred income tax assets	24,432
Other long-term assets	1,831
Current liabilities	(141,611)
Contract obligations	(306,960)
Asset retirement obligations	(104,305)
Other long-term liabilities	(2,575)
Total identifiable net assets acquired	$ 563,759

Acquisitions (Summary of Pro Fo

Acquisitions (Summary of Pro Forma Information) (Details) - Wesfarmers Curragh Pty Ltd [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Revenue	$ 2,296,661	$ 2,174,100
Net Income	$ 192,281	$ 286,300

Segment Information (Narrative)

Segment Information (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Segment Information [Abstract]
Number of reportable segments	4

Segment Information (Reportable

Segment Information (Reportable Segment Results) (Details) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reportable segment results
Total revenues										$ 2,215,748	$ 1,980,504	$ 768,244
Adjusted EBITDA										634,168	476,985	227,741
Net income (loss)	$ 20,746	$ 22,052	$ 69,099	$ 117,506	$ 96,820	$ 33,739	$ 45,199	$ 59,322	$ (23,671)	305,477	114,589	142,283
Total assets	2,214,854	2,214,854				2,209,564				2,214,854	2,209,564	951,792
Capital expenditures										183,283	114,750	73,789
Other and Corporate [Member]
Reportable segment results
Total revenues										0	0	1,159
Adjusted EBITDA										(36,139)	(80,264)	(21,666)
Net income (loss)										(62,112)	(144,159)	(31,192)
Total assets	53,794	53,794				115,774				53,794	115,774	43,111
Capital expenditures										1	481	0
Curragh [Member] | Operating Segments [Member]
Reportable segment results
Total revenues										1,465,957	1,165,580	0
Adjusted EBITDA										421,660	314,227	0
Net income (loss)										246,668	164,331	0
Total assets	1,137,290	1,137,290				1,187,851				1,137,290	1,187,851	0
Capital expenditures										77,607	47,208	0
Buchanan [Member] | Operating Segments [Member]
Reportable segment results
Total revenues										405,367	510,430	465,036
Adjusted EBITDA										185,629	212,485	211,240
Net income (loss)										106,973	130,676	170,165
Total assets	550,730	550,730				504,313				550,730	504,313	518,340
Capital expenditures										52,531	33,163	35,296
Logan [Member] | Operating Segments [Member]
Reportable segment results
Total revenues										289,038	234,967	241,944
Adjusted EBITDA										70,305	31,939	34,897
Net income (loss)										29,125	(10,290)	10,996
Total assets	331,987	331,987				260,952				331,987	260,952	236,688
Capital expenditures										48,321	29,889	25,535
Greenbrier [Member] | Operating Segments [Member]
Reportable segment results
Total revenues										55,386	69,527	60,105
Adjusted EBITDA										(7,287)	(1,402)	3,270
Net income (loss)										(15,177)	(25,969)	(7,686)
Total assets	$ 141,053	$ 141,053				$ 140,674				141,053	140,674	153,653
Capital expenditures										$ 4,823	$ 4,009	$ 12,958

Segment Information (Reconcilia

Segment Information (Reconciliation of EBITDA to Net Income) (Details) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Information [Abstract]
Net income	$ 20,746	$ 22,052	$ 69,099	$ 117,506	$ 96,820	$ 33,739	$ 45,199	$ 59,322	$ (23,671)	$ 305,477	$ 114,589	$ 142,283
Depreciation, depletion and amortization										176,461	162,117	75,503
Interest expense (net of income)										39,294	57,978	9,955
Other foreign exchange gains (losses)										(1,745)	9,004	0
Loss on retirement of debt										0	58,085	0
Income tax expense										114,681	75,212	0
Consolidated adjusted EBITDA										$ 634,168	$ 476,985	$ 227,741

Segment Information (Disaggrega

Segment Information (Disaggregation of Revenue) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Revenues	$ 2,215,748	$ 1,980,504	$ 768,244
Other and Corporate [Member]
Disaggregation of Revenue [Line Items]
Revenues	0	0	1,159
Product Groups [Member]
Disaggregation of Revenue [Line Items]
Revenues	2,215,748	1,980,504	768,244
Product Groups [Member] | Other and Corporate [Member]
Disaggregation of Revenue [Line Items]
Revenues	0	0	0
Metallurgical Coal [Member]
Disaggregation of Revenue [Line Items]
Revenues	2,023,962	1,819,106	705,466
Metallurgical Coal [Member] | Other and Corporate [Member]
Disaggregation of Revenue [Line Items]
Revenues	0	0	0
Thermal Coal [Member]
Disaggregation of Revenue [Line Items]
Revenues	150,377	126,493	50,919
Thermal Coal [Member] | Other and Corporate [Member]
Disaggregation of Revenue [Line Items]
Revenues	0	0	0
Total Coal Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenues	2,174,339	1,945,599	756,385
Total Coal Revenue [Member] | Other and Corporate [Member]
Disaggregation of Revenue [Line Items]
Revenues	0	0	0
Other [Member]
Disaggregation of Revenue [Line Items]
Revenues	41,409	34,905	11,859
Other [Member] | Other and Corporate [Member]
Disaggregation of Revenue [Line Items]
Revenues	0	0	0
Curragh [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	1,465,957	1,165,580	0
Curragh [Member] | Product Groups [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	1,465,957	1,165,580	0
Curragh [Member] | Metallurgical Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	1,327,421	1,061,402	0
Curragh [Member] | Thermal Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	102,867	74,656	0
Curragh [Member] | Total Coal Revenue [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	1,430,288	1,136,058	0
Curragh [Member] | Other [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	35,669	29,522	0
Buchanan [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	405,367	510,430	465,036
Buchanan [Member] | Product Groups [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	405,367	510,430	465,036
Buchanan [Member] | Metallurgical Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	394,697	496,472	461,863
Buchanan [Member] | Thermal Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	10,393	13,830	3,058
Buchanan [Member] | Total Coal Revenue [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	405,090	510,302	464,921
Buchanan [Member] | Other [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	277	128	115
Logan [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	289,038	234,967	241,944
Logan [Member] | Product Groups [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	289,038	234,967	243,103
Logan [Member] | Metallurgical Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	250,010	194,974	189,124
Logan [Member] | Thermal Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	35,666	37,215	43,169
Logan [Member] | Total Coal Revenue [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	285,676	232,189	232,293
Logan [Member] | Other [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	3,362	2,778	10,810
Greenbrier [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	55,386	69,527	60,105
Greenbrier [Member] | Product Groups [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	55,386	69,527	60,105
Greenbrier [Member] | Metallurgical Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	51,834	66,258	54,479
Greenbrier [Member] | Thermal Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	1,451	792	4,692
Greenbrier [Member] | Total Coal Revenue [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	53,285	67,050	59,171
Greenbrier [Member] | Other [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 2,101	$ 2,477	$ 934

Segment Information (Reconcil_2

Segment Information (Reconciliation of Capital Expenditures) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital expenditures per Consolidated Statement of Cash Flows	$ 183,283	$ 114,302	$ 63,923
Operating Segments [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital expenditures per Consolidated Statement of Cash Flows	183,283	114,302	63,923
Capital expenditures financed through other financial liabilities	0	870	9,866
ARO change in estimate to underlying asset	0	422	0
Capital expenditures per segment detail	$ 183,283	$ 114,750	$ 73,789

Segment Information (Summary of

Segment Information (Summary of Customer Whose Revenue Individually Represented 10% or More of Total Revenue) (Details) - Revenue From Contract With Customer [Member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Customer A [Member]
Revenue from External Customer [Line Items]
Concentration risk, percentage	0.22%	0.23%	0.49%
Customer B [Member]
Revenue from External Customer [Line Items]
Concentration risk, percentage	0.16%	0.12%

Segment Information (Revenues a

Segment Information (Revenues as a Percent of Total Revenue from External Customers by Geographic Region) (Details) - Reportable Geographical Components [Member] - Revenue From Contract With Customer [Member]	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	1.00%	1.00%	1.00%
Brokered Sales [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	0.22%	0.23%	0.49%
USA [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	0.15%	0.20%	0.51%
Australia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	0.05%	0.04%
Asia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	0.52%	0.46%
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	0.06%	0.06%
South America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage		0.01%

Other, Net (Schedule of Other,

Other, Net (Schedule of Other, Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other, Net [Abstract]
Loss on foreign exchange swap	$ 0	$ (15,695)	$ 0
Other foreign exchange gains (losses)	1,745	(9,004)	0
Other income (expenses)	904	(2,517)	473
Total Other, net	$ 2,649	$ (27,216)	$ 473

Capital Structure (Narrative) (

Capital Structure (Narrative) (Details)	Sep. 20, 2019USD ($)$ / shares	Mar. 29, 2019USD ($)$ / shares	Oct. 23, 2018USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares
Class of Stock [Line Items]
Capital stock, shares authorized (in shares)				1,100,000,000
Capital stock, par value per share | $ / shares				$ 0.01
Common stock, shares authorized (in shares)				1,000,000,000	1,000,000,000
Preferred stock, shares authorized (in shares)				100,000,000	100,000,000
Preferred shares, liquidation preference per share | $ / shares				$ 1
Common stock, shares issued (in shares)			80,000,000	96,651,692	96,651,692
Preferred stock, shares issued (in shares)			1	1	1
Common stock, par value per share (in dollars per share) | $ / shares			$ 0.01	$ 0.01	$ 0.01
Preferred stock, par value per share (in dollars per share) | $ / shares			$ 0.01	$ 0.01	$ 0.01
Issuance costs amount | $			$ 30,600,000
Dividends | $	$ 108,200,000			$ 408,046,000
Return of capital | $				$ (288,020,000)
Common Stock [Member]
Class of Stock [Line Items]
Share equivalent ratio				0.1
New shares issued					16,651,692
Shares outstanding				96,651,692	96,651,692
Return of capital | $				$ 288,000,000
Dividends Payable Amount Per Share | $ / shares	$ 1.12	$ 3.1
Return of capital, Amount per share | $ / shares	2.98
Coronado Group LLC [Member]
Class of Stock [Line Items]
Proceeds from shares sold | $			$ 0
Coronado Group LLC [Member] | Common Stock [Member]
Class of Stock [Line Items]
Shares in voluntary escrow				77,308,103.6
CDI [Member]
Class of Stock [Line Items]
Share equivalent ratio			10
Number of votes for every 10 CDI they hold				1
Number of CDI shares held for every vote				10
Shares in voluntary escrow				773,081,036
New shares issued			166,516,920
Shares outstanding				966,516,920	966,516,920
Dividends | $		$ 299,700,000			$ 0
Return of capital | $					$ 0
Dividends Payable Amount Per Share | $ / shares	0.112	$ 0.31
Return of capital, Amount per share | $ / shares	$ 0.298
CDI [Member] | Coronado Group LLC [Member]
Class of Stock [Line Items]
Number of shares sold			26,918,964
Shares outstanding			773,081,036
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Shares outstanding			1

Capital Structure (Schedule of

Capital Structure (Schedule of Earnings per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		2 Months Ended	3 Months Ended								12 Months Ended
		Dec. 31, 2019	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019		Dec. 31, 2018		Dec. 31, 2017
Numerator:
Net income		$ 20,746	$ 22,052	$ 69,099	$ 117,506	$ 96,820	$ 33,739	$ 45,199	$ 59,322	$ (23,671)	$ 305,477		$ 114,589		$ 142,283
Less: Net income attributable to Non-controlling interests		(17)									(61)		(92)		(70)
Net income attributable to common stockholders, after allocation of earnings to participating securities (1)		$ 20,763									305,538
Net income (loss)											$ 305,538		114,681		$ 142,353
Pro forma income tax expense													(21,190)
Pro Forma net income attributable to Company stockholders													$ 93,491
Denominator:
Weighted-average shares of common stock outstanding											96,652		96,652
Effects of dilutive shares											3		4
Weighted average diluted shares of common stock outstanding											96,655		96,656
Earnings Per Share (US$):
Basic			$ 0.23	$ 0.71	$ 1.22	$ 1	$ 0.21	$ 0	$ 0	$ 0	$ 3.16	[1]	$ 0.21	[1]	$ 0	[1]
Diluted	[1]										3.16		0.21		0
Pro forma Earnings Per Share (US$):
Basic	[2]										0		0.97		0
Diluted	[2]										$ 0		$ 0.97		$ 0
[1]	(1) The 2018 earnings per share of common stock and weighted average shares of common stock outstanding is for the period following the initial public offering, on October 24, 2018. See Note 6(b).
[2]	(2) The 2018 pro forma financial information presented has been computed to reflect income tax expense assuming our initial public offering occurred on January 1, 2018. See Note 6(b).

Inventories (Schedule of Invent

Inventories (Schedule of Inventories) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Inventories [Abstract]
Raw coal	$ 41,127	$ 20,106
Saleable coal	63,006	26,374
Total coal inventories	104,133	46,480
Supplies inventories	58,037	48,623
Total inventories	$ 162,170	$ 95,103

Property, Plant and Equipment (

Property, Plant and Equipment (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation and depletion	$ 167.2	$ 152.7	$ 76.9
Depreciation and depletion credit		$ 0.2	$ 6.4

Property, Plant and Equipment_2

Property, Plant and Equipment (Schedule of Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	$ 2,132,379	$ 1,953,520
Less accumulated depreciation, depletion and amortization	499,591	334,962
Net property, plant and equipment	1,632,788	1,618,558
Land [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	27,037	26,845
Buildings And Improvements [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	80,658	89,027
Plant, Machinery, Mining Equipment And Transportation Vehicles [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	896,392	765,432
Mineral Rights And Reserves [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	464,710	464,680
Office And Computer Equipment [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	3,977	3,700
Mine Development [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	497,439	479,152
Asset Retirement Obligation Asset [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	81,520	80,993
Construction In Process [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	$ 80,646	$ 43,691

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Mar. 31, 2016
Acquired Finite Lived Intangible Assets [Line Items]
Amortization expense	$ 300,000	$ 300,000	$ 300,000
2020	200,000
2021	200,000
2022	200,000
2023	200,000
2024	200,000
Goodwill	28,008,000	28,008,000
Impairment	0
Buchanan [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Goodwill	$ 28,000,000	$ 28,000,000		$ 28,000,000

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets (Schedule of Acquired Intangible Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets, Gross carrying amount	$ 7,142	$ 7,142
Intangible assests, Accumulated amortization	2,063	1,740
Total intangible assets, Net carrying amount	$ 5,079	$ 5,402
Mining Permits [Member] | Greenbrier [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted average amortization period (years)	14 years	14 years
Intangible assets, Gross carrying amount	$ 1,500	$ 1,500
Intangible assests, Accumulated amortization	840	760
Total intangible assets, Net carrying amount	$ 660	$ 740
Mining Permits [Member] | Logan [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted average amortization period (years)	15 years	15 years
Intangible assets, Gross carrying amount	$ 1,642	$ 1,642
Intangible assests, Accumulated amortization	756	638
Total intangible assets, Net carrying amount	$ 886	$ 1,004
Mining Permits [Member] | Buchanan [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted average amortization period (years)	28 years	28 years
Intangible assets, Gross carrying amount	$ 4,000	$ 4,000
Intangible assests, Accumulated amortization	467	342
Total intangible assets, Net carrying amount	$ 3,533	$ 3,658

Other Assets (Schedule of Other

Other Assets (Schedule of Other Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Assets [Abstract]
Prepayments	$ 19,119	$ 13,150
Long service leave receivable	9,027	7,496
Other	15,963	20,268
Total other current assets	44,109	40,914
Favorable mineral leases	3,982	4,140
Deferred debt issue costs	12,796	12,999
Long service leave receivable	734	1,216
Total other non-current assets	$ 17,512	$ 18,355

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Schedule of Accrued Expenses and Other Current Liabilities) (Details) $ in Thousands, $ in Millions	Dec. 31, 2019AUD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Accrued Expenses and Other Current Liabilities [Abstract]
Wages and employee benefits		$ 61,008	$ 50,819
Taxes other than income taxes		3,899	6,512
Accrued royalties		43,468	49,129
Accrued freight costs		30,416	26,509
Accrued mining fees		49,027	45,615
Cash flow hedge derivative liability		0	5,311
Acquisition related accruals		30,190	30,349
Other liabilities		20,780	29,252
Total accrued expenses and other current liabilities		238,788	243,496
Stamp duty payable	$ 43	$ 30,200	$ 30,200

Leases (Narrative) (Details)

Leases (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019
Minimum [Member]
Lessee, Lease, Description [Line Items]
Operating leases have remaining lease terms	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
Operating leases have remaining lease terms	7 years

Leases (Summary of Operating Ri

Leases (Summary of Operating Right-of Use Assets and Related Lease Liabilities) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Operating lease costs:
Operating lease costs	$ 30,236
Cash paid for operating lease liabilities	25,877
Finance lease costs:
Reduction in carrying amount of right of use assets	2,230
Interest on lease liabilities	197
Total finance lease costs	$ 2,427

Leases (Schedule of Supplementa

Leases (Schedule of Supplemental Balance Sheet Information Related to Leases, Weighted Average Calculations for Remaining Term and Discount Rate) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating leases:
Operating lease right-of-use assets	$ 62,566	$ 0
Finance leases:
Property and equipment	2,132,379	1,953,520
Accumulated depreciation	(499,591)	(334,962)
Net property, plant and equipment	1,632,788	1,618,558
Current operating lease obligations	27,204	0
Operating lease liabilities, less current portion	48,165	0
Total Operating lease liabilities	75,369	0
Current finance lease obligations	2,481	1,307
Finance lease liabilities, less current portion	0	2,481
Total finance lease liabilities	2,481	3,788
Total Finance lease liabilities	$ 77,850	3,788
Weighted Average Remaining Lease Term (Years)
Finance leases	8 months 1 day
Operating leases	2 years 10 months 20 days
Weighted Average Discount Rate
Finance leases	0.0625%
Operating leases	0.08%
Finance Leases [Member]
Finance leases:
Property and equipment	$ 7,881	7,074
Accumulated depreciation	(5,144)	(2,914)
Net property, plant and equipment	$ 2,737	$ 4,160

Leases (Schedule of Maturities

Leases (Schedule of Maturities of Operating and Finance Lease Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Operating Leases
2020	$ 35,681
2020	26,491
2021	8,921
2022	9,214
2023	2,909
Thereafter	1,630
Total lease liability	84,846
Less imputed interest	9,477
Total lease liability	75,369	$ 0
Finance Leases
2020	2,569
2021	0
2022	0
2023	0
2024	0
Thereafter	0
Total lease liability	2,569
Less imputed interest	88
Total lease liability	$ 2,481	$ 3,788

Leases (Schedule of Maturitie_2

Leases (Schedule of Maturities of Operating and Finance Lease Liabilities II) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Operating Leases
Total lease liability	$ 75,369	$ 0
Less imputed interest	9,477
Total lease liability	84,846
Finance Leases
Total lease liability	2,481	$ 3,788
Less imputed interest	88
Total lease liability	$ 2,569

Leases (Schedule of Future Mini

Leases (Schedule of Future Minimum Payments Under Operating Leases) (Details) $ in Thousands	Dec. 31, 2019USD ($)
Leases [Abstract]
2020	$ 15,889
2021	14,031
2022	9,798
2023	8,434
2024	8,427
Thereafter	2,103
Total lease payments	$ 58,682

Asset Retirement Obligations (N

Asset Retirement Obligations (Narrative) (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Asset Retirement Obligations [Abstract]
Asset retirement obligation, legally restricted assets	$ 0	$ 0

Asset Retirement Obligations (S

Asset Retirement Obligations (Schedule of Changes in Asset Retirement Obligations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Asset Retirement Obligations [Abstract]
Total asset retirement obligations, beginning balance	$ 125,791	$ 56,429
ARO liability acquired		104,305
ARO liability additions	3,989	8,776
Accretion	9,367	9,376
Reclamation performed in the year	(3,456)	(4,743)
Gain on settlement of ARO	(462)	(854)
Change in estimate recorded to operations		(234)
Change in estimate recorded to assets	(3,172)	(39,677)
Foreign currency translation adjustment	(283)	(7,587)
Total asset retirement obligations, ending balance	131,774	125,791
Less current portion	(10,064)	(7,719)
Asset retirement obligation, excluding current current	$ 121,710	$ 118,072

Asset Retirement Obligations _2

Asset Retirement Obligations (Total Asset Retirement Obligation) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Asset Retirement Obligations [Abstract]
Total asset retirement obligations	$ 131,774	$ 125,791	$ 56,429
Less current portion	(10,064)	(7,719)
Asset retirement obligation, excluding current current	$ 121,710	$ 118,072

Interest Bearing Liabilities (N

Interest Bearing Liabilities (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019AUD ($)	Dec. 31, 2019USD ($)	Dec. 23, 2019AUD ($)	Sep. 11, 2019AUD ($)	Sep. 11, 2019USD ($)	Dec. 31, 2018USD ($)
Debt Instrument [Line Items]
Dividend paid	$ 696,000,000
Long-term debt			$ 330,000,000				$ 0
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Draw from revolving facility	$ 464,000,000
Debt instrument term, extension period	12 months
Facility A [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 350,000,000
Facility B [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 370		$ 130	$ 370
Facility C [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity						$ 200,000,000

Other Financial Liabilities (Su

Other Financial Liabilities (Summary of Other Financial Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total debt	$ 7,440	$ 11,801
Less current instalments	5,894	7,728
Other financial liabilities, excluding current instalments	1,546	4,073
Collateralized Notes Payable To Equipment Financing Companies [Member]
Debt Instrument [Line Items]
Total debt	4,039	$ 7,297
Debt Instrument, Maturity Date		Sep. 19, 2021
Unsecured Notes Payable To Insurance Premium Finance Company [Member]
Debt Instrument [Line Items]
Total debt	3,401	$ 4,504
Maximum [Member] | Collateralized Notes Payable To Equipment Financing Companies [Member]
Debt Instrument [Line Items]
Aggregate monthly instalments	$ 124	$ 124
Debt instrument, interest rate	5.50%	5.50%
Maximum [Member] | Unsecured Notes Payable To Insurance Premium Finance Company [Member]
Debt Instrument [Line Items]
Aggregate monthly instalments	$ 467	$ 584
Debt instrument, interest rate	3.80%	3.30%
Minimum [Member] | Collateralized Notes Payable To Equipment Financing Companies [Member]
Debt Instrument [Line Items]
Aggregate monthly instalments	$ 4	$ 1
Minimum [Member] | Unsecured Notes Payable To Insurance Premium Finance Company [Member]
Debt Instrument [Line Items]
Aggregate monthly instalments	$ 372	$ 478

Other Financial Liabilities (_2

Other Financial Liabilities (Summary of Remaining Aggregate Contractual Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
2020	$ 5,894
2021	1,546
Thereafter	0
Total debt	$ 7,440	$ 11,801

Contract Obligations (Narrative

Contract Obligations (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)Mt / yr	Dec. 31, 2018USD ($)
Other Commitments [Line Items]
Contract obligation	$ 241,812	$ 292,694
Non-Market Contracts [Member]
Other Commitments [Line Items]
Number of tons of trans loading, required to pay from agreement | Mt / yr	1
Contract obligation	$ 25,000
Sales Contracts, Fixed Pricing Component [Member]
Other Commitments [Line Items]
Amortization for the liability	10,000
Non-Market Coal Supply Agreement [Member]
Other Commitments [Line Items]
Non-market portion of the coal leases	27,300
Amortization of liability	33,900	$ 28,300
Amortization for the liability	$ 307,000

Contract Obligations (Summary o

Contract Obligations (Summary of Contract Obligations) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Short-term	$ 36,935	$ 39,116
Long-term	204,877	253,578
Total	241,812	292,694
Terminal Services Contract Liability [Member]
Debt Instrument [Line Items]
Short-term		2,717
Long-term		11,549
Total		14,266
Coal Leases Contract Liability [Member]
Debt Instrument [Line Items]
Short-term	843	844
Long-term	21,312	22,354
Total	22,155	23,198
Stanwell Below Market Coal Supply Agreement [Member]
Debt Instrument [Line Items]
Short-term	36,092	35,555
Long-term	183,565	219,675
Total	$ 219,657	$ 255,230

Deferred Consideration Liabil_3

Deferred Consideration Liability (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Aug. 14, 2018
Deferred Consideration Liability [Line Items]
Deferred consideration liability	$ 174,605	$ 155,332
Stanwell Reserved Area Deferred Consideration [Member]
Deferred Consideration Liability [Line Items]
Deferred consideration liability	$ 174,605	$ 155,332	$ 155,200
Pre-tax discount			13.00%

Deferred Consideration Liabil_4

Deferred Consideration Liability (Schedule of Deferred Consideration Liability) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Aug. 14, 2018
Deferred Consideration Liability [Line Items]
Deferred consideration liability	$ 174,605	$ 155,332
Stanwell Reserved Area Deferred Consideration [Member]
Deferred Consideration Liability [Line Items]
Deferred consideration liability	$ 174,605	$ 155,332	$ 155,200

Workers' Compensation and Pne_2

Workers' Compensation and Pneumoconiosis (Black Lung) Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jun. 01, 2019	Jun. 01, 2018	Jun. 01, 2017
Workers' Compensation [Line Items]
Incurred claims, premium expenses and administrative fees related to workers compensation	$ 28	$ 23.7	$ 19.3
Workers' Compensation Insurance [Member]
Workers' Compensation [Line Items]
Workers' compensation insurance, claims per occurance				$ 0.5
Workers' compensation insurance, aggregate claims				$ 17	$ 18	$ 11.5
Collateral deposit	20.9
Surety bonds	8.7
Cash collateral in escrow account	12.2
Incurred claims, premium expenses and administrative fees related to workers compensation	13.8	18.7	$ 18
Workers' compensation liability	$ 20.9	$ 16.4

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Contribution Plan Disclosure [Line Items]
Self-insured liability	$ 2.2	$ 1.8
Incurred claims, premium expenses and administrative fees	28	23.7	$ 19.3
Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Employee health care claims, per covered person	$ 0.2
401 K Plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Maximum annual contributions per employee, percent	100.00%
401 K Plan [Member] | Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Employer matching contribution, percent of match	100.00%
Employer matching contribution, percent of employees' gross pay	4.00%
Buchanan Plan [Member] | Maximum [Member]
Defined Contribution Plan Disclosure [Line Items]
Employer matching contribution, percent of match	100.00%
Employer matching contribution, percent of employees' gross pay	6.00%
Defined Contribution Plan, Cost	$ 3.3	$ 3.6	$ 3

Share-Based Compensation (Narra

Share-Based Compensation (Narrative) (Details) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Millions	Oct. 23, 2018$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)	Dec. 31, 2019AUD ($)	Dec. 31, 2019USD ($)$ / shares	Aug. 05, 2019$ / shares	Aug. 05, 2019$ / shares	Oct. 23, 2018$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted in period			1,336,454
Share-based compensation | $		$ 321	$ 541	$ 0
Weighted average grant date fair value of all Option Awards granted (per share) | $ / shares		$ 0.27
Options foreited		43,978
Options vested		0
CDI [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share equivalent ratio	10
Options exercise price | (per share)	$ 2.84								$ 4
2018 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Options granted in period	1,336,454
Share-based compensation | $		$ 300	$ 500	$ 0
Total unrecognized comepensation cost | $						$ 600
Toal unrecognized compensation cost, weighted average period of recognition		3 years 3 months
Options exercise price | $ / shares							$ 2.54
TSR Criteria [Member] | 2018 Equity Incentive Plan [Member] | 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards for which vesting rate is calculated using the same measurement		25.00%
Award vesting period		3 years
Scorecard Criteria [Member] | 2018 Equity Incentive Plan [Member] | 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards for which vesting rate is calculated using the same measurement		75.00%
Award vesting period		3 years
Performance Stock Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards, other than options, granted in period			1,001,914
Weighted average grant date fair value (per share) | (per share)			$ 1.83			$ 1.83	$ 1.83	$ 2.58
Awards, other than options, forfeited		13,193
Awards, other than options, vested		0
Performance Stock Unit [Member] | 2018 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards, other than options, granted in period	1,001,914
Performance Stock Unit [Member] | TSR Criteria [Member] | 2018 Equity Incentive Plan [Member] | 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards for which vesting rate is calculated using the same measurement		25.00%
Performance Stock Unit [Member] | Scorecard Criteria [Member] | 2018 Equity Incentive Plan [Member] | 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards for which vesting rate is calculated using the same measurement		75.00%
RSU [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards, other than options, granted in period		5,312	54,687
Weighted average grant date fair value (per share) | $ / shares			$ 2.84
Awards, other than options, vested		49,062	10,937
RSU [Member] | Non-Executive Director [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized comepensation cost | $					$ 0.2
Short Term Incentive Plan [Member] | Release Of Audited Full Year Financial Results [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage		50.00%
Short Term Incentive Plan [Member] | Deferred For 12 Months [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage		50.00%

Share-Based Compensation (Sched

Share-Based Compensation (Schedule of Fair Value Assumptions for Stock Options) (Details)	12 Months Ended
	Dec. 31, 2019
Share-Based Compensation [Abstract]
Expected term of the stock options	7 years 2 months 19 days
Dividend yield	0.10%
Expected volatility	0.35%
Risk-free interest rate	0.0246%

Share-Based Compensation (Summa

Share-Based Compensation (Summary of Stock Option Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-Based Compensation [Abstract]
Outstanding, Number of Options, Beginning of period	1,336,454
Granted, Number of options		1,336,454
Forfeited, Number of options	(43,978)
Outstanding, Number of Options, End of period	1,292,476	1,336,454
Outstanding, Weighted Average Exercise Price per CDI, Beginning of period	$ 2.84
Outstanding, Weighted Average Exercise Price per CDI, End of period	$ 2.54	$ 2.84
Outstanding, Weighted-Average Remaining Contractual Term (in Years)	3 years 3 months	4 years 3 months

Share-Based Compensation (Sum_2

Share-Based Compensation (Summary of Performance Stock Units) (Details) - Performance Stock Unit [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested, Number of units, Beginning of period	1,001,914
Granted, Number of units		1,001,914
Forfeited, Number of units	13,193
Vested, Number of units	0
Nonvested, Number of units, End of period	988,721	1,001,914
Nonvested, Weighted Average Grant Date Fair Value (per CDI), Beginning of period	$ 1.83
Nonvested, Weighted Average Grant Date Fair Value (per CDI), End of period	$ 1.83	$ 1.83

Share-Based Compensation (Sum_3

Share-Based Compensation (Summary of Restricted Stock Units) (Details) - RSU [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested, Number of units, Beginning of period	43,750
Granted, Number of units	5,312	54,687
Vested, Number of units	49,062	10,937
Nonvested, Number of units, End of period		43,750
Nonvested, Weighted Average Grant Date Fair Value (per CDI), Beginning of period	$ 2.84
Granted, Weighted Average Grant Date Fair Value (per CDI)	$ 3.17
Nonvested, Weighted Average Grant Date Fair Value (per CDI), End of period		$ 2.84

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2017	Dec. 31, 2018
Income Taxes
Statutory tax rate	35.00%	21.00%
Unrecognized tax benefits	$ 14,200,000
Unrecognized tax benefits that would impact effective tax rate	1,400,000
Amounts related to interest and penalties	0		$ 0
Maximum [Member] | Tax Year 2020 [Member]
Income Taxes
Unrecognized tax benefits	$ 12,800,000

Income Taxes (Schedule of Incom

Income Taxes (Schedule of Income (Loss) Before Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Abstract]
U.S.	$ 138,411	$ 133,120	$ 0
Non-U.S.	281,747	56,681	0
Total	$ 420,158	$ 189,801	$ 0

Income Taxes (Schedule of Inc_2

Income Taxes (Schedule of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Abstract]
Current, U.S. federal	$ 16,518	$ 12,613	$ 0
Current, Non-U.S.	79,228	7,493	0
Current, State	3,737	1,885	0
Total current	99,483	21,991	0
Deferred, U.S. federal	3,733	33,190	0
Deferred, Non-U.S.	6,030	11,728	0
Deferred, State	5,435	8,303	0
Total deferred	15,198	53,221	0
Total income tax expense	$ 114,681	$ 75,212	$ 0

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Abstract]
Expected income tax expense (benefit) at U.S. federal statutory rate	$ 88,233	$ 39,858	$ 0
Non-taxable income	0	(21,777)	0
Non-Permanent differences taxable Income	3,246	147	0
Initial recognition of deferred taxes	0	40,557	0
Australian branch impact on US taxes	15,956	13,236	0
State income taxes, net of federal benefit	7,246	3,191	0
Total income tax expense	$ 114,681	$ 75,212	$ 0
Effective tax rate	0.273%	0.396%	0.00%

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Taxes) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Income Taxes [Abstract]
Accruals and provisions	$ 26,572	$ 27,632
Contract obligations	156,929	171,790
Asset retirement obligations	25,992	23,776
Interest limitation carried forward	0	7,561
Other	44,897	0
Total gross deferred income tax assets	254,390	230,759
Valuation allowance	(19,988)	0
Total deferred income tax assets, net of valuation allowance	234,402	230,759
Property, plant, equipment and mine development, principally due to differences in depreciation, depletion and asset impairments	258,816	238,342
Warehouse stock	13,570	12,219
U.S. liability on foreign deferred taxes	1,993	7,188
Other	5,144	0
Total deferred income tax liabilities	279,523	257,749
Net deferred income tax asset (liability)	$ 45,121	$ 26,990

Derivatives and Fair Value Me_3

Derivatives and Fair Value Measurement (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Forward Contracts [Member]
Derivatives, Fair Value [Line Items]
Notional amount	$ 57.2	$ 44.6
Unrealized Gain Loss On Derivatives	3.2
Forward Foreign Currency Contracts [Member]
Derivatives, Fair Value [Line Items]
Notional amount	24.3
Unrealized Gain Loss On Derivatives	$ 1

Derivatives and Fair Value Me_4

Derivatives and Fair Value Measurement (Summary of Derivative Financial Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Forward Contracts [Member]
Derivative [Line Items]
Derivative assets	$ 4,133
Derivative liability	0	$ 5,402
Forward Contracts [Member] | Other Current Liabilities [Member]
Derivative [Line Items]
Derivative liability		$ 5,402
Forward Contracts [Member] | Other Current Assets [Member]
Derivative [Line Items]
Derivative assets	3,180
Forward Foreign Currency Contracts [Member] | Other Current Assets [Member]
Derivative [Line Items]
Derivative assets	$ 953

Derivatives and Fair Value Me_5

Derivatives and Fair Value Measurement (Net Amounts of Derivative Assets and Liabilities) (Details) - Hedging Relationship [Domain] l in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)l	Dec. 31, 2018l
Forward Fuel Contracts [Member]
Derivatives, Fair Value [Line Items]
Notional amount | l	121,957	93,420
Forward Foreign Currency Contracts [Member]
Derivatives, Fair Value [Line Items]
Notional amount | $	$ 24,300

Derivatives and Fair Value Me_6

Derivatives and Fair Value Measurement (Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis) (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities	$ (2,590)	$ (35,605)
Forward Commodity Contract [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities	(3,180)	(5,402)
Forward Foreign Currency Contracts [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities	(953)
Contingent Royalty [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities	(1,543)	(17,216)
Value Share Mechanism [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities		(12,987)
Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities	(4,133)	(5,402)
Fair Value, Inputs, Level 2 [Member] | Forward Commodity Contract [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities	(3,180)	(5,402)
Fair Value, Inputs, Level 2 [Member] | Forward Foreign Currency Contracts [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities	(953)
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities	(1,543)	(30,203)
Fair Value, Inputs, Level 3 [Member] | Contingent Royalty [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities	$ (1,543)	(17,216)
Fair Value, Inputs, Level 3 [Member] | Value Share Mechanism [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Financial liabilities		$ (12,987)

Derivatives and Fair Value Me_7

Derivatives and Fair Value Measurement (Quantitative Information about Level 3 Fair Value Measurements) (Details) T in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)T$ / t	Dec. 31, 2018USD ($)T$ / t
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability		$ 17,216
Value Share Mechanism (VSM)		12,987
Contingent royalty consideration - non-current	$ 1,543
Fair Value, Inputs, Level 3 [Member] | Projected Cash Flows [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Value Share Mechanism (VSM)	0	12,987
Fair Value, Inputs, Level 3 [Member] | Black-Sholes Options Model [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability	1,543	17,216
Contingent royalty consideration - current	690	13,850
Contingent royalty consideration - non-current	$ 860	$ 3,370
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Gross Sales Price Forecast Per Tonne [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability, Measurement Input | $ / t	104.73	120.34
Value Share Mechanism (VSM), Measurement Input | $ / t	97.6	195.8
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Gross Sales Price Forecast Per Tonne [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability, Measurement Input | $ / t	87.26	91.03
Value Share Mechanism (VSM), Measurement Input | $ / t	93.4	160
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Gross Sales Price Forecast Per Tonne [Member] | Weighted Average [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability, Measurement Input | $ / t	94.76	99.27
Value Share Mechanism (VSM), Measurement Input | $ / t	95.2	176.16
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Export Volume Forecast [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability, Measurement Input | T	4,445	8,412
Export Volume Forecast Period	15 months	27 months
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Volatility [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability, Measurement Input	0.001560	0.001380
Value Share Mechanism (VSM), Measurement Input		0.002250
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Risk Free Interest Rate [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Value Share Mechanism (VSM), Measurement Input		0.000285
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability, Measurement Input	0.0191	0.0261
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability, Measurement Input	0.0159	0.0243
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Risk Free Interest Rate [Member] | Weighted Average [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability, Measurement Input	0.0181	0.0252
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Credit Spread [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability, Measurement Input	0.000635	0.000348
Fair Value, Inputs, Level 3 [Member] | Measurement Input, Tax Rate [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Value Share Mechanism (VSM), Measurement Input	0.003000	0.003000
Fair Value, Inputs, Level 3 [Member] | Measurement Input, FX Rate [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Value Share Mechanism (VSM), Measurement Input		0.7048

Derivatives and Fair Value Me_8

Derivatives and Fair Value Measurement (Summary of Activity Related to Contingent Royalty Liability and Value Share Mechanism) (Details) - USD ($) $ in Thousands	Mar. 29, 2018	Dec. 31, 2019	Dec. 31, 2018
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Beginning balance		$ 38,498	$ 9,671
Contigent liability / VSM expense incurred		16,598	34,752
Decrease in VSM Liability value		(12,987)	(13,565)
Decrease In Contingent Royalty Liability value		(15,673)	9,197
Total Statement of Operations activity:		(12,062)	30,384
Cash paid to CONSOL/Wesfarmers		(24,893)	(28,109)
Royalties payable to CONSOL/Wesfarmers			8,295
VSM Liability			12,987
Contingent royalty consideration			17,216
Total liabilities	$ 26,552	1,543	38,498
Contingent royalty consideration - non-current		1,543
Contingent Royalty Consideration [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Beginning balance		17,216	8,019
Decrease In Contingent Royalty Liability value		(15,673)	9,197
Total Statement of Operations activity:		(15,673)	9,197
Contingent royalty consideration			17,216
Total liabilities		1,543	17,216
Contingent royalty consideration - non-current		1,543
Value Share Mechanism [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Beginning balance		12,987
Decrease in VSM Liability value		(12,987)	(13,565)
Total Statement of Operations activity:		(12,987)	(13,565)
VSM Liability			12,987
Total liabilities	$ 26,552		12,987
Incurred Royalties [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Beginning balance		8,295	1,652
Contigent liability / VSM expense incurred		16,598	34,752
Total Statement of Operations activity:		16,598	34,752
Cash paid to CONSOL/Wesfarmers		$ (24,893)	(28,109)
Royalties payable to CONSOL/Wesfarmers			8,295
Total liabilities			$ 8,295

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Schedule of Accumulated Comprehensive Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income, beginning of period	$ (49,609)	$ 0
Net current-period other comprehensive income (loss):
Loss in other comprehensive income (loss) before reclassifications	6,914	(51,138,000)
(Gain) loss reclassified from accumulated other comprehensive income (loss)	421
Tax effects	(2,932)	(1,529)
Total net current period other comprehensive income (loss)	4,403	(49,609)
Accumulated other comprehensive income, end of period	(45,206)	(49,609)
Foreign Currency Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income, beginning of period	(45,827)	0
Net current-period other comprehensive income (loss):
Loss in other comprehensive income (loss) before reclassifications	(2,438)	(45,827)
(Gain) loss reclassified from accumulated other comprehensive income (loss)	0
Tax effects	0	0
Total net current period other comprehensive income (loss)	(2,438)	(45,827)
Accumulated other comprehensive income, end of period	(48,265)	(45,827)
Net Unrealized Gain (Loss) On Cash Flow Hedge [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income, beginning of period	(3,782)	0
Net current-period other comprehensive income (loss):
Loss in other comprehensive income (loss) before reclassifications	9,826	(5,311)
(Gain) loss reclassified from accumulated other comprehensive income (loss)	1,026
Tax effects	(2,640)	1,529
Total net current period other comprehensive income (loss)	6,160	(3,782)
Accumulated other comprehensive income, end of period	2,378	(3,782)
Net Unrealized Gain (Loss) On Cash Flow Foreign Currency Hedge [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income, beginning of period	0	0
Net current-period other comprehensive income (loss):
Loss in other comprehensive income (loss) before reclassifications	(474)	0
(Gain) loss reclassified from accumulated other comprehensive income (loss)	1,447
Tax effects	(292)	0
Total net current period other comprehensive income (loss)	681	0
Accumulated other comprehensive income, end of period	$ 681	$ 0

Commitments (Narrative) (Detail

Commitments (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Commitments [Abstract]
Purchase commitments for capital expenditures	$ 27.8
Take-or-pay arrangement term	20 years
Take-or-pay arrangements, total	$ 1,600
Take-or-pay arrangements, due within the next year	$ 111

Commitments (Future Minimum Roy

Commitments (Future Minimum Royalties) (Details) $ in Thousands	Dec. 31, 2018USD ($)
Commitments [Abstract]
2019	$ 5,499
2020	5,194
2021	5,028
2022	4,953
2023	4,827
Thereafter	24,878
Total	$ 50,379

Contingencies (Narrative) (Deta

Contingencies (Narrative) (Details) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019AUD ($)Mt / yr	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Facility B [Member]
Loss Contingencies [Line Items]
Guarantee Obligations Available	$ 130
Company guarantees	68
Rail Links Litigation Versus Aurizon [Member]
Loss Contingencies [Line Items]
Litigation congtingency, estimate of annual payment	$ 2.3
Litigation contingency, rail access entitlement (in MMtpa) | Mt / yr	1.5
Litigation congtingency, term of deed	233 months
Litigation contingency, term of rail access entitlement	20 years
Loss contingency accrual		$ 5.3	$ 3.5

Related-Party Transactions (Nar

Related-Party Transactions (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Oct. 23, 2018	Jun. 30, 2016
JEP Mining LLC [Member]
Related Party Transaction [Line Items]
Notes receivable	$ 600	$ 600
Interest receivables	200	200
JEP Mining LLC [Member] | Greenbrier [Member]
Related Party Transaction [Line Items]
Ownership's contributed amount	$ 70
Percentage of ownership	50.00%
JEP Mining LLC [Member] | SYR Energy Partners LP [Member]
Related Party Transaction [Line Items]
Ownership's contributed amount	$ 70
Percentage of ownership	50.00%
X-Coal [Member]
Related Party Transaction [Line Items]
Revenue from related parties	$ 468,900	$ 444,900	$ 371,700
Coronado Group LLC [Member]
Related Party Transaction [Line Items]
Management units outstanding	2,900	2,900
Management units authorized				2,900	2,500
Equity method investment, ownership percentage	80.00%
Percent of pro rata shares owned	10.00%
EMG Group [Member]
Related Party Transaction [Line Items]
Percentage of ownership	50.00%

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - Subsequent Event [Member] - Fully Franked Interim Dividend [Member] - $ / shares	Feb. 24, 2020	Feb. 25, 2020
Subsequent Event [Line Items]
Dividends Payable Date Declared Day Month And Year	Feb. 24, 2020
Dividends Payable Amount Per Share		$ 0.025
Dividends Payable Date Of Record Day Month And Year	Mar. 10, 2020
Dividend Payable Date To Be Paid Day Month And Year	Mar. 31, 2020

Selected Quarterly Financial _3

Selected Quarterly Financial Information (Schedule of Selected Quarterly Financial Information) (Details) - USD ($) $ / shares in Units, $ in Thousands	2 Months Ended	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019		Dec. 31, 2018		Dec. 31, 2017
Selected Quarterly Financial Information [Abstract]
Revenues		$ 445,571	$ 535,841	$ 642,457	$ 591,879	$ 581,187	$ 599,634	$ 591,530	$ 208,153	$ 2,215,748		$ 1,980,504		$ 768,244
Operating income		27,002	110,208	176,615	142,978	118,295	117,361	93,695	3,729	456,803		333,080		151,765
Net income	$ 20,746	$ 22,052	$ 69,099	$ 117,506	$ 96,820	$ 33,739	$ 45,199	$ 59,322	$ (23,671)	$ 305,477		$ 114,589		$ 142,283
Earnings per share of common stock		$ 0.23	$ 0.71	$ 1.22	$ 1	$ 0.21	$ 0	$ 0	$ 0	$ 3.16	[1]	$ 0.21	[1]	$ 0	[1]
[1]	(1) The 2018 earnings per share of common stock and weighted average shares of common stock outstanding is for the period following the initial public offering, on October 24, 2018. See Note 6(b).

Uncategorized Items - c561-2019

Label	Element	Value
Proceeds From Issuance Initial Public Offering	us-gaap_ProceedsFromIssuanceInitialPublicOffering	$ 473,400,000