Coronado Global Resources (CODQL) 10-K 25 Feb 21 2020 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Jun. 30, 2020
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, 2020
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	138,387,890
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	Level 33, Central Plaza One
Entity Address Address Line 2	345 Queen Street
Entity Address City Or Town	Brisbane, Queensland
Entity Address Country	AU
Entity Address Postal Zip Code	4000
City Area Code	61
Local Phone Number	7 3031 7777
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Icfr Auditor Attestation Flag	true
Documents Incorporated By Reference [Text Block]	DOCUMENTS INCORPORATED BY REFERENCE Portions of the registrant’s proxy statement to be filed with the Securities and Exchange Commission in connection with the registrants 2021 annual meeting of stockholders are incorporated by reference into Part III of this Annual Report on Form 10-K. Documents incorporated by reference in this report are listed in the Exhibit Index of this Annual Report on Form 10-K.
Entity Public Float		$ 121,356,878

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and restricted cash	$ 45,736	$ 26,553
Trade receivables, net	175,206	133,297
Related party trade receivables, net	81,970	86,796
Income tax receivable	20,325	897
Inventories	110,135	162,170
Other current assets	44,006	44,109
Assets held for sale	52,524
Total current assets	529,902	453,822
Non-current assets:
Property, plant and equipment, net	1,521,508	1,632,788
Right of use asset - operating leases, net	19,498	62,566
Goodwill	28,008	28,008
Intangible assets, net	4,217	5,079
Deposits and reclamation bonds	8,425	12,227
Deferred income tax assets	24,654	2,852
Other non-current assets	12,264	17,512
Total assets	2,148,476	2,214,854
Current liabilities:
Accounts payable	74,651	64,392
Accrued expenses and other current liabilities	234,526	238,788
Income tax payable	0	29,760
Asset retirement obligations	6,012	10,064
Contingent royalty consideration	0	688
Contract obligations	40,295	36,935
Lease liabilities	8,414	29,685
Other current financial liabilities	7,129	5,894
LIabilities held for sale	16,719	0
Total current liabilities	387,746	416,206
Non-current liabilities:
Asset retirement obligations	116,132	121,710
Contract obligations	185,823	204,877
Deferred consideration liability	216,513	174,605
Interest bearing liabilities	327,625	330,000
Other financial liabilities	0	1,546
Lease liabilities	20,582	48,165
Contingent royalty consideration	0	855
Deferred income tax liabilities	64,366	47,973
Other non-current liabilities	22,826	976
Total liabilities	1,341,613	1,346,913
Common stock $0.01 par value; 1,000,000,000 shares authorized, 138,387,890 shares are issued and outstanding as of December 31, 2020 and 96,651,692 shares issued and outstanding as of December 31, 2019	1,384	967
Series A Preferred stock $0.01 par value; 100,000,000 shares authorized, 1 Share issued and outstanding as of December 31, 2020 and December 31, 2019	0	0
Additional paid-in capital	993,052	820,247
Accumulated other comprehensive losses	(28,806)	(45,206)
(Accumulated losses) retained earnings	(158,919)	91,712
Coronado Global Resources Inc. stockholder's equity	806,711	867,720
Noncontrolling interest	152	221
Total stockholders' equity	806,863	867,941
Total liabilities and stockholders' equity	$ 2,148,476	$ 2,214,854

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Consolidated Balance Sheets [Abstract]
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)	138,387,890	96,651,692
Common stock, shares outstanding (in shares)	138,387,890	96,651,692

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues:
Other revenues		$ 38,663	$ 41,409	$ 34,904
Total revenues		1,462,262	2,215,748	1,980,504
Costs and expenses:
Cost of coal revenues (exclusive of items shown separately below)		1,014,879	1,047,359	991,994
Depreciation, depletion and amortization		191,189	176,461	162,117
Freight expenses		185,863	166,729	117,699
Stanwell rebate		103,039	175,318	127,692
Other royalties		84,891	157,016	181,715
Selling, general, and administrative expenses		30,352	36,062	66,207
Total costs and expenses		1,610,213	1,758,945	1,647,424
Operating income		(147,951)	456,803	333,080
Other income (expenses):
Interest expense, net		(50,585)	(39,294)	(57,978)
Loss on debt extinguishment		0	0	(58,085)
Impairment of assets		(78,111)	0	0
Provision for discounting and credit losses		(9,298)	0	0
Other, net		(608)	2,649	(27,216)
Total other income (expense), net		(138,602)	(36,645)	(143,279)
(Loss) Income before tax		(286,553)	420,158	189,801
Income tax benefit (expense)		60,016	(114,681)	(75,212)
Net (loss) income		(226,537)	305,477	114,589
Less: Net loss attributable to noncontrolling interest		(69)	(61)	(92)
Net (loss) income attributable to Coronado Global Resources Inc.		(226,468)	305,538	114,681
Other comprehensive income, net of income taxes:
Foreign currency translation adjustment		21,488	(2,438)	(45,827)
Net gain (loss) on cash flow hedges, net of tax		(5,088)	6,841	(3,782)
Total other comprehensive income (loss)		16,400	4,403	(49,609)
Total comprehensive income		(210,137)	309,880	64,980
Less: Net loss attributable to noncontrolling interest		(69)	(61)	(92)
Total comprehensive income (loss) attributable to Coronado Global Resources, Inc.		$ (210,068)	$ 309,941	$ 65,072
(Loss) earnings per share of common stock
Basic	[1]	$ (2.04)	$ 3.16	$ 0.21
Diluted	[1]	$ (2.04)	$ 3.16	0.21
Pro Forma earnings per share of common stock
Basic	[2]			0.97
Diluted	[2]			$ 0.97
Coal Revenues [Member]
Revenues:
Revenues		$ 1,289,010	$ 1,705,442	$ 1,500,730
Coal Revenues From Related Parties [Member]
Revenues:
Revenues		$ 134,589	$ 468,897	$ 444,870
[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 8(c).
[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 8(c).

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity/Members' Capital - USD ($)	Total	Member's Capital [Member]	Member's Capital,Retained Earnings [Member]	Common Stock [Member]	Preferred Stock [Member]	Additional Paid in Capital [Member]	Accumulated Other Comprehensive (Loss) Income [Member]	(Accumulated losses) Retained earnings [Member]	Noncontrolling Interest [Member]	Noncontrolling Interest After Reorganization Transactions [Member]
Balance, beginning of period at Dec. 31, 2017	$ 633,300,000	$ 553,524,000	$ 79,539,000						$ 237,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Members contributions before Reorganization Transactions	181,747,000	181,610,000							137,000
Members' distributions before Reorganization transactions	$ (69,074,000)	(69,074,000)
Proceeds from initial public offering, net, shares	442,314,000			16,651,692
Proceeds from initial public offering, net				$ 167,000		$ 442,147,000
Net (loss) income	$ 114,589,000							$ 114,681,000	(92,000)
Other comprehensive income (loss)	(49,609,000)						$ (49,609,000)
Total comprehensive (loss) income	64,980,000						(49,609,000)	114,681,000	(92,000)
Share-based compensation for equity classified awards	541,000					541,000
Reorganization Transactions		$ (666,060)	$ (79,539,000)	$ 800,000		665,260,000		79,539,000	(374,000)	$ 374,000
Reorganization Transactions, shares				80,000,000	1
Balance, end of period at Dec. 31, 2018	$ 1,253,808,000			$ 967,000		1,107,948,000	(49,609,000)	194,220,000	282,000
Balance, end of period, shares at Dec. 31, 2018	96,651,692				1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	$ 305,477,000							305,538,000	(61,000)
Other comprehensive income (loss)	4,403,000						4,403,000
Total comprehensive (loss) income	309,880,000						4,403,000	305,538,000	(61,000)
Share-based compensation for equity classified awards	319,000					319,000
Members' distributions/Dividends paid	(408,046,000)							(408,046,000)
Return of capital	(288,020,000)					(288,020,000)
Balance, end of period at Dec. 31, 2019	867,941,000			$ 967,000		820,247,000	(45,206,000)	91,712,000	221,000
Balance, end of period, shares at Dec. 31, 2019				96,651,692	1
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Proceeds from initial public offering, net, shares				41,736,198
Proceeds from initial public offering, net	171,585,000			$ 417,000		171,168,000
Net (loss) income	(226,537,000)							(226,468,000)	(69,000)
Other comprehensive income (loss)	16,400,000						16,400,000
Total comprehensive (loss) income	(210,137,000)						16,400,000	(226,468,000)	(69,000)
Share-based compensation for equity classified awards	1,637,000					1,637,000
Members' distributions/Dividends paid	(24,163,000)							(24,163,000)
Balance, end of period at Dec. 31, 2020	$ 806,863,000			$ 1,384,000		$ 993,052,000	$ (28,806,000)	$ (158,919,000)	$ 152,000
Balance, end of period, shares at Dec. 31, 2020				138,387,890	1

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity/Members' Capital (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Consolidated Statements of Stockholders' Equity/Members' Capital [Abstract]
Other comprehensive income loss tax	$ 2,108	$ 2,932	$ 1,529

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities:
Net (loss) income	$ (226,537)	$ 305,477	$ 114,589
Adjustments to reconcile net income to cash and restricted cash provided by operating activities:
Depreciation, depletion and amortization	197,162	176,461	162,351
Impairment of Assets	78,111	0	0
Amortization of right of use asset - operating leases	13,285	24,403	0
Amortization of deferred financing costs	5,546	4,497	5,181
Non-cash interest expense	22,410	19,885	9,919
Amortization of contract obligations	(33,172)	(34,794)	(31,870)
Loss on disposal of property, plant and equipment	131	(1,238)	122
(Decrease) increase in contingent royalty consideration	(1,543)	(13,646)	8,825
Gain on operating lease derecognition	(1,184)	0	0
Loss on interest rate swap	0	0	3,239
Equity-based compensation expense	1,637	321	541
Deferred income taxes	(11,247)	14,803	55,123
Reclamation of asset retirement obligations	(2,859)	(3,456)	(4,743)
Provision for credit losses on related party receivables	9,298	0	0
Change in estimate of asset retirement obligation	(5,973)	0	(234)
Changes in operating assets and liabilities:
Accounts receivable - including related party receivables, net	(38,025)	20,205	(63,126)
Inventories	53,652	(67,388)	23,419
Other current assets	(1,921)	(5,062)	(15,057)
Accounts payable	6,833	21,351	12,684
Accrued expenses and other current liabilities	(27,829)	(4,336)	81,593
Operating lease liabilities	(15,329)	(25,877)	0
Change in other liabilities	(25,446)	45,820	2,197
Net cash (used in) provided by operating activities	(3,000)	477,426	364,753
Cash flows from investing activities:
Capital expenditures	(117,856)	(183,283)	(114,302)
Proceeds from the disposal of property, plant, and equipment	0	145	66
Purchase of deposits and reclamation bonds	(2,302)	(1,074)	(9,789)
Redemption of deposits and reclamation bonds	6,030	482	1,443
Acquisition of Curragh, net of cash acquired	0	0	(537,207)
Payment of contingent purchase considerations	0	0	(6,628)
Net cash used in investing activities	(114,128)	(183,730)	(666,417)
Cash flows from financing activities:
Proceeds from interest bearing liabilities and other financial liabilities	216,953	474,223	720,083
Proceeds from interest rate swap	0	0	28,251
Payments on interest rate swap	0	0	(31,490)
Debt issuance costs and other financing costs	(2,955)	(4,293)	(42,075)
Principal payments on interest bearing liabilities and other financial liabilities	(221,414)	(148,583)	(815,758)
Principal payments on finance lease obligations	(2,481)	(1,308)	(1,801)
Payment of contingent purchase consideration	0	(15,002)	(4,922)
Dividends paid	(24,162)	(408,046)	0
Shareholders'/Members' contributions (distributions), net	0	(288,020)	112,536
NCI member's contributions	0	0	137
Proceeds from initial public offering, net	0	0	442,314
Proceeds from stock issuance, net	171,585	0	0
Net cash provided by (used in) financing activities	137,526	(391,029)	407,275
Net (decrease) increase in cash and restricted cash	20,398	(97,333)	105,611
Effect of exchange rate changes on cash and restricted cash	(1,215)	(995)	(8,799)
Cash and restricted cash at beginning of period	26,553	124,881	28,069
Cash and restricted cash at end of period	45,736	26,553	124,881
Supplemental disclosure of cash flow information:
Cash payments for interest	23,538	5,235	39,821
Cash paid) for taxes	$ 1,955	$ 67,863	$ 23,612

Description of Business, Basis

Description of Business, Basis of Presentation	12 Months Ended
	Dec. 31, 2020
Description of Business, Basis of Presentation [Abstract]
Description of Business, Basis of Presentation	1. Description of Business, Basis of Presentation (a) 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. Refer to Note 8 “Capital Structure” for further information . (b) Basis of Presentation The consolidated financial statements have been prepared in accordance with requirements of the U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) and are presented in US dollars, unless otherwise stated. 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. COVID-19 The COVID-19 global pandemic has continued to result in a challenging working environment which has significantly impacted the demand and price for Met coal. Authorities in many countries around the world have implemented numerous and varying measures to reduce the spread and limit the impact of COVID-19, including travel bans and restrictions, quarantines, curfews, stay-at-home orders, business shutdowns and closures. Many countries have implemented multi-stage policies with the goal of re-opening markets and boosting economic activity. More recently, various vaccines have been developed around the world with varying degrees of efficaciousness. Health authorities in numerous countries have commenced their vaccination programs however these are in their infant stages with the success of any such program yet to be quantified. There is uncertainty regarding how the COVID-19 pandemic will continue to impact our business including whether it will result in further changes in demand for Met coal, increases in operating costs or impacts to our supply chain, and whether measures will result in port closures or border restrictions, each or all of which can impact our ability to produce and sell our coal. The safety and wellbeing of our workforce remains our highest priority and we continue to manage the potential threat of COVID-19 at our mines and offices. The U.S. operates in areas where COVID-19 rates have spiked due to high levels of community spread in the surrounding communities. The Company formed a COVID-19 Steering Team spanning its Australian and U.S. operations and proactively enacted stringent preventative measures to ensure the safety and well-being of employees and contractors during the pandemic. These procedures include increased screenings of employees as they arrive at the workplace, strict adherence to hygiene and social distancing guidelines while at work and also a cleaning and sanitization program for equipment and facilities. The COVID-19 Steering Team has now begun to focus on vaccine implementation processes. Our coal mining workers in West Virginia and Virginia have been deemed critical infrastructure workers by the U.S. health authorities and will be given priority status for vaccination. Coronado is working with the appropriate state and local agencies to provide the required employee data to aid in the distribution process once miners are able to obtain the vaccine. Some mine rescue and Emergency Medical Technician, or EMT, employees have already received their first dose of the vaccine, and we anticipate all interested employees will have an opportunity to obtain the vaccine in the first quarter of 2021. Limited supplies of the vaccine may delay implementation, and plans will be adjusted as necessary based on supply. Our U.S. Operations were idled in April and May 2020 due to the COVID-19 induced economic downturn and decline in demand from customers in Europe, South America and North America. While the mines were idled, the Company continued to make shipments to its customers from existing inventories which allowed the Company to meet all customer commitments. On June 1, 2020, the Company resumed operations at the Buchanan and Logan mines. Production at these mines has progressively increased in line with demand, with the Buchanan mine returned to full operating capacity. The Greenbrier mine remains idle. The global economic slowdown resulting from the effects of COVID-19 reduced the demand for steel in all markets except for China, where steel production remained elevated during the majority of 2020. Steel demand in China has been supported by large infrastructure investment, with signs of improvement in discretionary steel demand (e.g. automotive) and property. Globally, steel producers continue to ramp up steel production underpinned by automotive and construction sectors. Blast furnace restarts accelerated in September with numerous steel mills returning to operation in Japan, South Korea, Europe and Brazil. Demand for steel in India has risen to near pre-lockdown levels. In the fourth quarter of 2020, Chinese steel mills were directed to suspend imports of Australian coal. Although our Australian operations do not regularly supply coal to China, it nevertheless has been impacted by a fall in the Australian benchmark index pricing due to the short-term oversupply of coal in the Australian seaborne export market. To supplement Australian imports, Chinese steel mills continues to source metallurgical coal in alternative markets, such as North America and Russia, at prices significantly above the Australian benchmark index pricing. Our U.S. Operations have been the main beneficiary of the recent increase in pricing from Chinese steel mills. The nature and duration of import restrictions are unclear at this point. Although this decision has had a negative effect on global pricing, over the longer term the impact may be offset by the positive effect of global steel producers restarting. Our Australian Operations continue to experience strong volume demand from the customer base as industrial production in Japan, South Korea, and India continues to recover post the COVID-19 pandemic. In response to the global impacts of COVID-19 on the demand for steel and the resulting impact on the price and demand for Met coal, the Company has taken steps to safeguard its operations, strengthen its balance sheet and increase liquidity by completing a capital raising by issuing additional equity on the Australian Securities Exchange, or ASX, reducing capital expenditures and managing operating costs in a disciplined manner. During the year ended December 31, 2020, the Company reduced its net debt by $ 21.6 million to $ 281.9 million and had $ 222.4 million undrawn and available under the Syndicated Facility Agreement, or SFA, subject to a modified liquidity buffer of $ 50.0 million, and cash balances (excluding restricted cash) of $ 45.5 million . Refer to Note 8 “Capital Structure” and Note 16 “Interest Bearing Liabilities”. The Company is continuing to pursue a number of strategic initiatives to strengthen its liquidity and ensure compliance with its financial covenants when the waiver period expires on September 30, 2021. These initiatives include, among other things, further operating and capital cost control measures, potential for non-core asset sales or other funding measures and, if required, engagement on further extensions to the waiver. These steps are expected to ensure the continuing availability of the SFA beyond September 30, 2021. Due to uncertainties surrounding the impact of the COVID-19 pandemic on global markets into the future, the Company cannot currently predict the extent of any potential material adverse impact to its business, results of operations, financial condition and ability to comply with financial covenants under the SFA . (c) 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 in 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, 2020 $ 671.9 million, or 47.1% of total revenues, were attributable to five customers. In comparison, for the year ended December 31, 2019, $ 1,198.2 million, or 55% of total revenues were attributable to five customers and for the year ended December 31, 2018, $ 980.8 million, or 51% of total revenues were attributable to five customers. As of December 31, 2020, the Company had four customers that accounted for $ 157.6 million, or 61.5%, of accounts receivable. As of December 31, 2019, the Company had four customers that accounted for $ 171.5 million, or 78%, of accounts receivable. One of the Company’s major customers is a related party. Refer to Note 28 “Related‑Party Transactions”. Concentration of labor Out of the Company’s total employees, 14% 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, 2020
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies (a) Newly Adopted Accounting Standards 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 14 “Leases”. 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. On January 1, 2020, the Company adopted ASU 2016-13. The cumulative-effect adjustment upon adoption was not material to the Company’s results of operations and its cash flows. Changes to the Company’s accounting policies as a result of adoption are discussed in note 2(g). 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. On January 1, 2020, the Company adopted ASU 2018-13. 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 were applied prospectively for only the most recent interim period presented. All other amendments were applied retrospectively to all periods presented. The adoption of ASU 2018-13 did not have a material impact on the Company’s consolidated financial statements. 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. On January 1, 2020, the Company adopted ASU 2017-04. Changes to the Company’s accounting policies as a result of adoption are discussed below. 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. Goodwill is not amortized but is reviewed for impairment annually or when circumstances or other events indicate that impairment may have occurred. The Company makes 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. If a quantitative assessment is determined to be necessary, the Company compares the fair value of a reporting unit with its carrying amount, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, the Company recognizes an impairment charge for the amount by which the carrying amount exceeds its fair value to the extent of the amount of goodwill allocated to that reporting unit. The Company defines reporting units at the mining asset 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. (b) Accounting Standards Not Yet Implemented “Income Taxes - Simplifying the Accounting for Income Taxes” - In December 2019, the FASB issued ASU 2019-12, which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and clarifies and amends existing guidance to improve consistent application. ASU 2019-12 will be effective for interim and annual periods beginning after December 15, 2020. The adoption of ASU 2019-12 will not have material impact on the Company’s consolidated financial statements. (c) Reclassification Certain amounts in the prior period Notes to Consolidated Financial Statements have been reclassified to conform to the presentation of the current period financial statements. These related to the reclassification of four reportable segments into the current two reportable segments discussed in Note 4 “Segment information”. 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$”). Functional currency is determined by the primary economic environment in which an entity operates. The functional currency of the Company and its subsidiaries is the US$, with the exception of two foreign operating subsidiaries, Curragh and its immediate parent CAH, whose functional currency 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 losses. Foreign Currency Transactions Monetary assets and liabilities are remeasured at year-end exchange rates while non-monetary items are remeasured at historical rates. Gains and losses from foreign currency remeasurement related to Curragh’s US dollar 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, with exception of foreign currency gains or losses on long-term intercompany loan balances which are classified within accumulated other comprehensive losses. The total aggregate impact of foreign currency transaction gains or losses on the consolidated statements of operations was a net loss of $ 3.2 million, $ 1.9 million and $ 17.8 million for the years ended December 31, 2020, 2019 and 2018, 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 $ 4.0 million, a net loss of $ 2.9 million and a net gain $ 6.9 million for the years ended December 31, 2020, 2019 and 2018, respectively. (f) 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, 2020 and 2019, 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, 2020 and $ 0.3 million at 2019. (g) Trade and Related Party Accounts Receivables The Company extends trade credit to its customers in the ordinary course of business. Trade receivables and related party receivables are recorded initially at fair value and subsequently at amortized cost, less any ECL. Trade receivables from provisionally priced sales are carried at fair value to profit or loss. For trade and related party receivables carried at amortized cost, the Company determines ECL on a forward-looking basis. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition of the respective financial instrument. The Company recognizes the lifetime ECL. The ECL is estimated based on the Company’s historic credit loss experience, adjusted for factors that are specific to the financial asset, general economic conditions, financial asset type, term and an assessment of both the current as well as forecast conditions, including expected timing of collection, at the reporting date, modified for credit enhancements such as letters of credit obtained. To measure ECL, trade receivables have been grouped based on shared credit risk characteristics and the days past due. Related party trade receivables have been assessed separately due to different credit risk characteristics and the days past due. The amount of credit loss is recognized in the consolidated statement of operations and other comprehensive income within “provision for discounting and credit losses”. The Company writes off a financial asset when there is information indicating there is no realistic prospect of recovery of the asset from the counterparty. Subsequent recoveries of amounts previously written off are credit against “provision for discounting and credit losses” in the consolidated statement of operations and other comprehensive income. Based on the Company’s assessment of ECL, a credit loss allowance of $ 0.3 for non-related party trade accounts receivable was recognized at December 31, 2020. The Company recognized a discounting and credit losses allowance on related party accounts receivable of $ 9.0 million at December 31, 2020. Refer to Note 28 “Related-Party Transactions”. No discounting and credit losses allowance was recognized on trade and related party accounts receivables at December 31, 2019. (h) 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. (i) Property, Plant and Equipment, Impairment of Long-Lived Assets and Goodwill 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 tons directly benefiting from the capital expenditures. Mine development costs include costs incurred for site preparation and development of the mines 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. Impairment of 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. Refer to Note 6 “Impairment of assets” for further disclosure. 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 2017-04 “ Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment ” (ASU 2017-04). The Company makes 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. If a quantitative assessment is determined to be necessary, the Company compares the fair value of a reporting unit with its carrying amount, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, the Company recognizes an impairment charge for the amount by which the carrying amount exceeds its fair value to the extent of the amount of goodwill allocated to that reporting unit. The Company defines reporting units at the mining asset 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. (j) Asset Retirement Obligations The Company’s asset retirement obligation, or 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, 2020 and 2019. (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. 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. 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. (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 $ 4.4 million and $ 4.9 million respectively, included in prepaid expenses and other current assets as of December 31, 2020 and 2019. (n) Stanwell Rebate 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. (o) Revenue Recognition 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 benchmark 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, 2020 and 2019. 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. (p) 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 U.S. Operations.  enter into derivative financial instruments to hedge exposures to fuel price fluctuations. Refer to Note 24 “Derivatives and Fair Value Measurement. ” (q) 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. (r) 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 24(b), “Derivatives and Fair Value Measurement” for detailed information related to the Company’s fair value policies and disclosures. (s) 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 change in the fair value of derivatives designated as a cash flow h

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2020
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 represented the fair value of a two-year 25% royalty on sales from metallurgical coal mined at Curragh. The royalty only applied to the realized price on metallurgical coal sales above $ 145 per ton. The VSM liability was 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. The VSM expired on March 29, 2020. 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, 2018 (unaudited). Year Ended December 31, 2018 (US$ thousands) Revenue $ 2,296,661 Net Income 192,281 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, 2020
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 Australian Operations comprise the 100%-owned Curragh producing mine complex. The U.S. Operations comprise two 100%-owned producing mine complexes (Buchanan and Logan), one 100%-owned temporarily idled mine complex (Greenbrier), two development properties (Pangburn-Shaner-Fallowfield and Russell County) and one idle property (Amonate). Commencing on January 1, 2020, the Company updated its reportable segments to be the country in which they operate, that is Australia and the United States, in order to align with the manner in which its Chief Operating Decision Maker, or CODM, views the Company’s business for purposes of reviewing performance and allocating resources. Factors affecting and differentiating the financial performance of each of these two reporting segments generally include coal quality, geology, and coal marketing opportunities, mining and transportation methods and regulatory issues. This is the basis on which internal financial and operational reports are currently prepared and provided to the CODM and reflects how the CODM manages performance and determines the allocation of resources within the Company. 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. Comparative disclosures have been restated to a consistent basis. The CODM uses Adjusted EBITDA as the primary metric to measure each segment’s operating performance. Adjusted EBITDA is not a measure of financial performance in accordance with U.S. GAAP. Investors should be aware that the Company’s presentation of Adjusted EBITDA may not be comparable to similarly titled financial measures used by other companies. Adjusted EBITDA is defined as earnings before interest, tax, depreciation, depletion and amortization and other foreign exchange losses. Adjusted EBITDA is also adjusted for certain discrete items that management exclude in analyzing each of our segments’ operating performance. “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 for the years ended December 31, 2020, 2019 and 2018 are presented below: Australia United States Other and Corporate Total (US$ thousands) Year ended December 31, 2020 Total revenues 976,369 485,893 — 1,462,262 Adjusted EBITDA ( 8,586) 92,801 ( 30,416) 53,799 Net income (loss) ( 66,645) ( 77,853) ( 82,039) ( 226,537) Total assets 1,307,745 908,361 ( 67,630) 2,148,476 Capital expenditures 47,456 74,881 1,519 123,856 Year ended December 31, 2019 Total revenues 1,465,957 749,791 — 2,215,748 Adjusted EBITDA 421,660 248,647 ( 36,139) 634,168 Net income (loss) 246,668 120,921 ( 62,112) 305,477 Total assets 1,137,290 1,023,770 53,794 2,214,854 Capital expenditures 77,607 105,675 1 183,283 Year ended December 31, 2018 Total revenues 1,165,580 814,924 — 1,980,504 Adjusted EBITDA 314,227 243,022 ( 80,264) 476,985 Net income (loss) 164,331 94,417 ( 144,159) 114,589 Total assets 1,187,851 905,939 115,774 2,209,564 Capital expenditures 47,208 67,061 481 114,750 The reconciliation of Adjusted EBITDA to net income attributable to the Company for the years ended December 31, 2020, 2019 and 2018 are as follows: Year Ended December 31, 2020 2019 2018 (US$ thousands) Net (loss) income $ ( 226,537) 305,477 114,589 Depreciation, depletion and amortization 191,189 176,461 162,117 Interest expense (net of income) 50,585 39,294 57,978 Other foreign exchange losses (gains) 1,175 ( 1,745) 9,004 Loss on retirement of debt — — 58,085 Income tax expense ( 60,016) 114,681 75,212 Impairment of assets 78,111 — — Losses on idled assets held for sale (1) 9,994 — — Provision for discounting and credit losses 9,298 — — Consolidated adjusted EBITDA $ 53,799 634,168 476,985 (1) 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, 2020, 2019 and 2018 are as follows: Year Ended December 31, 2020 2019 2018 (US$ thousands) Capital expenditures per Consolidated Statement of Cash flows $ 117,856 183,283 114,302 Accruals for capital expenditures 6,000 — — Capital expenditures financed through other financial liabilities — — 870 Other adjustments — — ( 422) Capital expenditures per segment detail 123,856 183,283 114,750 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, 2020 Australia United States Total ($ thousands) Product Groups Metallurgical coal 836,545 476,222 1,312,767 Thermal coal 105,681 5,151 110,832 Total coal revenue 942,226 481,373 1,423,599 Other 34,143 4,520 38,663 Total 976,369 485,893 1,462,262 Year ended December 31, 2019 Australia United States Total ($ thousands) Product Groups Metallurgical coal 1,327,421 696,541 2,023,962 Thermal coal 102,867 47,510 150,377 Total coal revenue 1,430,288 744,051 2,174,339 Other 35,669 5,740 41,409 Total 1,465,957 749,791 2,215,748 Year ended December 31, 2018 Australia United States Total ($ thousands) Product Groups Metallurgical coal 1,061,402 757,704 1,819,106 Thermal coal 74,656 51,837 126,493 Total coal revenue 1,136,058 809,541 1,945,599 Other 29,522 5,383 34,905 Total 1,165,580 814,924 1,980,504 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. • The Australian Operations reportable segment includes the Curragh mine. Coronado acquired Curragh mine on March 29, 2018, from Wesfarmers Limited. The Australian Operations is a separate reportable segment due to having separate management, location, assets, and operations. Curragh mine, included in the Australian Operations, is located in central Queensland, Australia and produces a wide variety of metallurgical coal. • The United States reportable segment includes the Buchanan, Logan and Greenbrier coal mine facilities in Virginia and West Virginia, United States. It produces high, mid and low volatility hard coking 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, 2020, 2019 and 2018. Year Ended December 31, 2020 2019 2018 Xcoal 9% 22% 23% Tata Steel 17% 16% 12% The following table presents revenues as a percent of total revenue from external customers by geographic region: Year Ended December 31, 2020 2019 2018 North America 13% 15% 20% Australia 6% 5% 4% Asia 50% 52% 46% Europe 13% 6% 6% South America 4% — 1% Brokered sales 14% 22% 23% 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 includes transactions with a related party that sells coal to various steel producers globally.

Assets Held for Sale

Assets Held for Sale	12 Months Ended
	Dec. 31, 2020
Assets Held for Sale [Abstract]
Assets Held for Sale	5. Assets Held for Sale The Company classifies assets and liabilities as held for sale (disposal group) when management, having the authority to approve the action, commits to a plan to sell the disposal group, the sale is probable within one year and the disposal group is available in its present condition. The Company also considers whether an active program to locate a buyer has been initiated, whether the disposal group is marketed actively for sale at a price that is reasonable in relation to its current fair value, and whether actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. An impairment test is performed when a disposal group is classified as held for sale and an impairment charge is recorded when the carrying value of the disposal group exceeds the its estimated fair value, less cost to sell. Depreciation and amortization for assets classified as held for sale are ceased. During the fourth quarter of 2020, the Company committed to a plan to sell the Greenbrier and Amonate mining assets and determined that all of the criteria to classify assets and liabilities as held for sale were met. These assets are part of our U.S. segment and are located in the States of Virginia and West Virginia in the United States. The Amonate mining asset has been idled since its acquisition in 2016 and Greenbrier has been idled since April 1, 2020. These assets do not form part of the Company’s core business strategy and their carrying value will likely be realized through a potential sale in the next 12 months. The following table provides the major classes of assets and liabilities classified as held for sale as of December 31, 2020: December 31, (US$ thousands) 2020 Trade receivables, net $ 55 Inventories, net 5,910 Other current assets 653 Property, plant and equipment, net 45,831 Other noncurrent assets 75 Total assets of disposal group $ 52,524 Total assets held for sale $ 52,524 Accounts payable 271 Accrued expenses and other current liabilities 1,516 Current asset retirement obligations 3,199 Other financial liabilities 1,384 Noncurrent asset retirement obligations 10,349 Total liabilities held for sale $ 16,719

Impairment of Assets

Impairment of Assets	12 Months Ended
	Dec. 31, 2020
Impairment of Assets [Abstract]
Impairment of Assets	6. Impairment of 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 pre-tax 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 pre-tax 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 for the years ended December 31, 2019 and 2018. The following costs are reflected in “Impairment of Assets” in the Consolidated Statement of Operations and Other Comprehensive income for the year ended December 31, 2020: Reportable Segment (US$ thousands) United States Property, plant and equipment, net $ 77,481 Right of use asset – operating leases, net 10 Intangible assets, net 620 Total $ 78,111 The Company generally does not view short-term declines in metallurgical coal prices in the markets in which it sells its products as a singular indicator of impairment. However, due to the decline in metallurgical coal prices throughout 2020, the resulting impact on business conditions from COVID-19 and the idling of the Greenbrier mine for an undetermined period, there were indications that the carrying value of the Greenbrier mining asset, in the U.S., exceeded its fair value. As at June 30, 2020, the Company performed an impairment assessment in accordance with ASC 360 – Property, Plant and Equipment, and determined that the sum of the estimated undiscounted pre-tax future cash flows of Greenbrier long-lived assets exceeded its carrying value. As a result, an impairment charge of $ 63.1 million was recorded, reducing the carrying value of Greenbrier’s long-lived assets to its fair value of approximately $ 50.0 million. A further impairment analysis was performed as at December 31, 2020, which indicated that the fair value had declined and an additional impairment charge of $ 15.0 million was recorded reducing the carrying value of Greenbrier’s long-lived assets to its fair value of $ 30.0 million, which does not include any associated ARO liabilities. The fair value of the Greenbrier mining asset was primarily driven by non-binding indicative offers, following an active program to sell the asset initiated in the fourth quarter of 2020, and Level 3 inputs such as reserve multiple valuation, comparable transactions and estimates of future cash flows based on a combination of historical results adjusted to reflect the Company’s best estimate of future market and operating conditions, including its current life of mine plan. The life of mine plan includes assumptions in relation to coal price forecasts, projected mine production volumes, operating costs, capital costs and discount rate. The Company concluded that no indicators of impairment or requisite charges were required at any of the Company’s other mining assets.

Other, Net

Other, Net	12 Months Ended
	Dec. 31, 2020
Other, Net [Abstract]
Other, net	7. Other, net Other, net consists of the following: Year Ended December 31, 2020 2019 2018 (US$ thousands) Loss on foreign exchange swap $ — $ — $ ( 15,695) Other foreign exchange gains (losses) ( 1,175) 1,745 ( 9,004) Other income (expenses) 567 904 ( 2,517) Total Other, net $ ( 608) $ 2,649 $ ( 27,216)

Capital Structure

Capital Structure	12 Months Ended
	Dec. 31, 2020
Capital Structure [Abstract]
Capital Structure	8. Capital Structure (a) Stockholders’ Equity 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” 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 Authorized capital stock The Company’s Articles of Incorporation, as amended, authorize the Company to issue 1,100,000,000 shares of $ 0.01 par value capital stock consisting of 1,000,000,000 shares of common stock and 100,000,000 shares of preferred stock. 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. The holders of Series A Preferred Stock are permitted to nominate and elect 10% of the Company’s Board of Directors. All common shares and preferred shares have a par value of $ 0.01. On October 23, 2018, the Company completed an initial public offering, or IPO, on the Australian Securities Exchange, or ASX. Upon completion of the IPO on the ASX, the Company issued 16,651,692 new shares of common stock ( 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. 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. On July 28, 2019, the Company registered its common stock pursuant Section 12(g) of the Securities Exchange Act of 1934, as amended, or the Exchange Act. On August 26, 2020, the Company successfully completed a fully underwritten placement of CDIs on the ASX to institutional investors, or the Placement, together with the institutional component of a fully underwritten 2 for 11 398,911,490 fully paid new CDIs (representing a beneficial interest in 39,891,149 shares of common stock) were issued at a price of A$ 0.60 per CDI, resulting in gross proceeds of $ 171.7 million (A$ 239.4 million). On September 15, 2020, the Company successfully completed the retail component of the Entitlement Offer. On completion, a total 18,450,490 fully paid new CDIs (representing a beneficial interest in 1,845,049 shares of common stock) were issued on the ASX at a price of A$ 0.60 per CDI, resulting in gross proceeds of $ 8.1 million (A$ 11.1 million). Proceeds from the Placement and Entitlement offer, net of share issuance costs, of $ 171.6 million were used to repay a portion of drawn balances under the Syndicated Facility Agreement. The Company issued a total of 41,736,198 shares of common stock, with a par value per share of $ 0.01 during the year ended December 31, 2020. 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. As of December 31, 2020, Coronado Group LLC beneficially owns 773,081,036 CDIs (representing a beneficial interest in 77,308,104 shares of common stock) representing 55.9% of the total 1,383,878,900 CDIs (representing a beneficial interest in 138,387,890 shares of common stock) outstanding. The remaining 610,797,864 CDIs (representing a beneficial interest in 61,079,786 shares of common stock) are owned by investors in the form of CDIs publicly traded on the ASX. As of December 31, 2019, 966,516,920 CDIs (representing a beneficial interest in 96,651,692 shares of common stock) were outstanding. Each share of common stock (share) is equivalent to 10 CDIs. Refer to Note 22 “Share-Based Compensation” for options to purchase common stock issued and outstanding as of December 31, 2020 and 2019. 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. (b) 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, 2020, the Company declared a dividend to stockholders and CDI holders on the ASX of $ 24.2 million, or $ 0.025 per CDI ($ 0.25 per share of common stock). The dividend was paid on March 31, 2020. During the year ended December 31, 2019, the Company paid the following dividends 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. (c) 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. During periods in which the Company incurs a net loss, diluted weighted average shares outstanding are equal to basic weighted average shares outstanding because the effect of all equity awards is anti-dilutive. 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) 2020 2019 2018 Numerator: Net Income ( 226,537) 305,477 20,746 Less: Net income attributable to Non-controlling interest ( 69) ( 61) ( 17) Net Income attributable to Company stockholders ( 226,468) 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 111,073 96,652 96,652 Effects of dilutive shares — 3 4 Weighted average diluted shares of common stock outstanding 111,073 96,655 96,656 Earnings Per Share (US$) (1): Basic ( 2.04) 3.16 0.21 Dilutive ( 2.04) 3.16 0.21 Pro forma earnings per share (US$)(2): Basic 0.97 Dilutive 0.97 (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 8(c). (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 8(c).

Inventories

Inventories	12 Months Ended
	Dec. 31, 2020
Inventories [Abstract]
Inventories	9. Inventories December 31, (US$ thousands) 2020 2019 Raw coal $ 19,557 $ 41,127 Saleable coal 26,581 63,006 Total coal inventories 46,138 104,133 Supplies inventory 63,997 58,037 Total inventories $ 110,135 $ 162,170

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	10. 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) 2020 2019 Land $ 27,985 $ 27,037 Buildings and improvements 89,726 80,658 Plant, machinery, mining equipment and transportation vehicles 939,521 896,392 Mineral rights and reserves 374,340 464,710 Office and computer equipment 4,316 3,977 Mine development 577,631 497,439 Asset retirement obligation asset 81,603 81,520 Construction in process 38,321 80,646 2,133,443 2,132,379 Less accumulated depreciation, depletion and amortization 611,935 499,591 Net property, plant and equipment $ 1,521,508 $ 1,632,788 The amount of depreciation and depletion expense for property, plant and equipment for the years ended December 31, 2020, 2019 and 2018 was $ 187.7 million, $ 167.2 million and $ 152.7 million, respectively .

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2020
Goodwill and Other Intangible Assets [Abstract]
Goodwill and Other Intangible Assets	11. Goodwill and Other Intangible Assets (a) Acquired Intangible Assets December 31, 2020 (US$ thousands) Weighted average amortization period (years) Gross carrying amount Accumulated amortization Net carrying amount Intangible assets: Amortizing intangible assets: Mining permits - Logan 15 $ 1,642 $ 834 $ 808 Mining permits - Buchanan 28 4,000 591 3,409 Total intangible assets $ 5,642 $ 1,425 $ 4,217 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 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, 2020, 2019 and 2018, were $ 0.2 million, $ 0.3 million and $ 0.3 million, respectively. Estimated amortization expense for each of the next five years is $ 0.2 million. Mining permit intangible assets relating to Greenbrier with a carrying value of $ 0.6 million were fully impaired as at June 30, 2020. Refer to Note 6 “Impairment of assets” for further disclosure. (b) 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, 2020 or 2019. 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, 2020 and 2019. 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, 2020 and 2019 was $ 28.0 million.

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2020
Other Assets [Abstract]
Other Assets	12. Other Assets December 31, (US$ thousands) 2020 2019 Other current assets: Prepayments $ 24,112 19,119 Long service leave receivable 10,990 9,027 Other 8,904 15,963 Total other current assets $ 44,006 44,109 Other non-current assets: Favorable mineral leases $ 3,925 3,982 Deferred debt issue costs 7,475 12,796 Long service leave receivable 864 734 Total other non-current assets $ 12,264 17,512 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 Industry (Long Service Leave Funding) Corporation 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, 2020
Accrued Expenses and Other Current Liabilities [Abstract]
Accrued Expenses and Other Current Liabilities	13. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consist of the: December 31, (US$ thousands) 2020 2019 Wages and employee benefits $ 32,386 $ 61,008 Taxes other than income taxes 7,024 3,899 Accrued royalties 36,149 43,468 Accrued freight costs 29,199 30,416 Accrued mining fees 76,044 49,027 Acquisition related accruals 33,119 30,190 Other liabilities 20,605 20,780 Total accrued expenses and other current liabilities $ 234,526 $ 238,788 Included within acquisition related accruals is an amount outstanding for stamp duty payable on the Curragh acquisition of $ million (A$ million). This amount was outstanding as at December 31, 2020 and 2019 pending financial assessment to be made by the Office of State Revenue in Queensland, Australia.

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Leases	14. Leases On March 31, 2020, the Company amended one of its mining services contracts for mining equipment assets used to provide mining services. On execution of the amendment, right of use assets of $ 25.9 million and lease liabilities of $ 27.0 million were derecognized. These mining equipment assets were previously deemed leased assets embedded within the mining service contract. Information related to Company’s right-of use assets and related lease liabilities are as follows: Year ended December 31, (US$ thousands) 2020 2019 Operating lease costs $ 17,257 $ 30,236 Cash paid for operating lease liabilities 15,329 25,877 Finance lease costs: Amortization of right of use assets 1,867 2,230 Interest on lease liabilities 88 197 Total finance lease costs $ 1,955 $ 2,427 December 31, (US$ thousands) 2020 2019 Operating leases: Operating lease right-of-use assets $ 19,498 $ 62,566 Finance leases: Property and equipment 822 7,881 Accumulated depreciation ( 641) ( 5,144) Property and equipment, net 181 2,737 Current operating lease obligations 8,414 27,204 Operating lease liabilities, less current portion 20,582 48,165 Total Operating lease liabilities 28,996 75,369 Current finance lease obligations — 2,481 Total Lease liability $ 28,996 $ 77,850 December 31, 2020 2019 Weighted Average Remaining Lease Term (Years) Weighted average remaining lease term – finance leases - 0.67 Weighted average remaining lease term – operating leases 3.35 2.89 Weighted Average Discount Rate Weighted discount rate – finance lease - 6.25% Weighted discount rate – operating lease 7.94% 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 Year ending December 31, 2021 $ 10,063 2022 8,965 2023 9,290 2024 2,970 2025 920 Thereafter 868 Total lease payments 33,076 Less imputed interest ( 4,080) Total lease liability $ 28,996

Asset Retirement Obligations

Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2020
Asset Retirement Obligations [Abstract]
Asset Retirement Obligations	15. 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 in the states of West Virginia, Virginia, and Queensland Australia. 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, 2020 and 2019. 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, 2020 were as follows: (US$ thousands) Total asset retirement obligations at January 1, 2020 $ 131,774 ARO liability additions 7,044 Accretion 9,418 Reclamation performed in the year ( 2,859) Change in estimate recorded to operations ( 5,973) Change in estimate recorded to assets ( 11,139) Foreign currency translation adjustment 7,427 ARO liability reclassified to liabilities held for sale ( 13,548) Total Asset retirement obligations at December 31, 2020 122,144 Less current portion ( 6,012) Asset retirement obligation, excluding current portion 116,132 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

Interest Bearing Liabilities

Interest Bearing Liabilities	12 Months Ended
	Dec. 31, 2020
Interest Bearing Liabilities [Abstract]
Interest Bearing Liabilities	16. Interest Bearing Liabilities The Company’s Multicurrency Revolving Syndicated Facility Agreement, or SFA, dated September 15, 2018 and amended on September 11, 2019, comprises of Facility A ($ 350 million loan facility), Facility B (A$ 130 million bank guarantee facility) and Facility C ($ 200 million loan facility). The SFA has a termination date of February 15, 2023. 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 six months Due to the global impacts of COVID-19 on the demand and pricing for metallurgical coal and the resulting uncertainties associated with the pandemic, on May 25, 2020, the Company entered into an agreement with its lenders in the SFA to waive compliance with certain financial covenants for the period from May 25, 2020 to February 28, 2021. On August 12, 2020, the Company executed a Second Syndicated Facility Agreement Waiver Letter, or the waiver, which extends the waiver of certain financial covenants to September 30, 2021, or the waiver period. The waiver was conditional upon the successful completion of a minimum equity raising, satisfied by the completion of the Placement and the institutional component of the Entitlement Offer on August 26, 2020. As part of the waiver extension agreement, the Company’s credit facility will be permanently reduced in three steps by $ 25.0 million each, in February, May and August 2021. At the end of, or after the waiver period, a breach of financial covenants will constitute an event of default under the SFA and all amounts outstanding at that point may become due and payable. The terms of the SFA will revert to the originally agreed terms at the end of the waiver period. The availability to fully draw down under the SFA is subject to a modified liquidity buffer of $ 50.0 million, leading to a review event process if amounts within this buffer are drawn down during the extended waiver period (i.e. before 30 September 2021). However, lender consent is not required to access the remaining $ 50.0 million. During the year ended December 31, 2020, the Company completed the Placement and the Entitlement Offer comprising the issue of CDIs on the ASX raising net proceeds of $ 171.6 million. Refer to Note 8 “Capital Structure”. The funds raised were used to repay a portion of drawn balances under the SFA. As at December 31, 2020 the Company met its undertakings under the SFA (as modified and waived in accordance with the terms of the waiver). The Company is continuing to pursue a number of strategic initiatives to strengthen its liquidity and ensure compliance with its financial covenants when the waiver period expires on September 30, 2021. These initiatives include, among other things, further operating and capital cost control measures, potential for non-core asset sales or other funding measures and, if required, engagement on further extensions to the waiver. These steps are expected to ensure the continuing availability of the SFA beyond September 30, 2021. During the year ended December 31, 2020, the Company borrowed a total amount of $ 205.0 million under the SFA for working capital and corporate purposes. Repayments of $ 207.4 million were made during the year ended December 31, 2020. The total interest bearing liabilities outstanding under the SFA was $ 327.6 million and $ 330.0 million as at December 31, 2020 and December 31, 2019, respectively.

Other Financial Liabilities

Other Financial Liabilities	12 Months Ended
	Dec. 31, 2020
Other Financial Liabilities [Abstract]
Other Financial Liabilities	17. Other Financial Liabilities The following is a summary of other financial liabilities at December 31, 2020: (US$ thousands) Principal Collateralized notes payable to equipment financing companies, payable in aggregate monthly instalments ranging from $ 6 to $ 124 through September 19, 2021. Interest is payable at fixed rates ranging up to 5.5% per annum $ 162 Unsecured notes payable to insurance premium finance company, payable in aggregate monthly instalments ranging from $ 474 to $ 543 with a fixed rate ranging up to 2.80% per annum 4,069 Other current financial liabilities 4,231 Derivative liability (1) 2,898 Total other current financial liabilities $ 7,129 (1) Refer to Note 24(a) “Derivatives” for further disclosure. 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 * See Note 12, 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, 2020
Contract Obligations [Abstract]
Contract Obligations	18. Contract Obligations In connection with the acquisition of the Logan assets, the Company assumed certain non-market contracts related to various coal leases. 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 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, 2020 and 2019 were $ 32.6 million and $ 33.9 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, 2020: (US$ thousands) Short-term Long-term Total Coal leases contract liability $ 843 20,667 21,510 Stanwell below market coal supply agreement 39,452 165,156 204,608 $ 40,295 185,823 226,118 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

Deferred Consideration Liabilit

Deferred Consideration Liability	12 Months Ended
	Dec. 31, 2020
Deferred Consideration Liability [Abstract]
Deferred Consideration Liability	19. 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 (A$ 210.0 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% and will be settled as a discount to the price of thermal coal supplied to Stanwell over the term of a new coal supply agreement which is expected to commence in 2027. The accretion of deferred consideration is recognized in “Interest expense, net” in the Consolidated Statements of Operations and Comprehensive Income. The right-to-mine-asset will be amortized over the coal reserves mined from the SRA. December 31, (US$ thousands) 2020 2019 Stanwell Reserved Area deferred consideration $ 216,513 $ 174,605 $ 216,513 $ 174,605

Workers' Compensation and Pneum

Workers' Compensation and Pneumoconiosis (Black Lung) Obligations	12 Months Ended
	Dec. 31, 2020
Workers' Compensation and Pneumoconiosis ("Black Lung") Obligations [Abstract]
Workers' Compensation and Pneumoconiosis ("Black Lung") Obligations	20. 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, 2020, 2019 and 2018. The insurance policy covers claims that exceed $ 0.5 million per occurrence for all years, or aggregate claims in excess of $ 15.0 million, $ 17.0 million and $ 18.0 million for policy years ending May 2021, May 2020 and May 2019. Per the contractual agreements, the Company was required to provide a collateral deposit of $ 28.0 million for policy years 2017 through 2021 ending to May 31, 2021, which is accomplished through providing a combination of surety bonds, letters of credit and cash collateral in an escrow account. As of December 31, 2020, the Company has provided $ 2.3 million of surety bonds, $ 16.8 million of letters of credit and $ 6.9 million of cash collateral totaling $ 26.0 million. The remaining collateral is required to be provided by March 31, 2021. For the years ended December 31, 2020, 2019 and 2018, the consolidated statements of operations included Company incurred claims, premium expenses and administrative fees related to worker’s compensation benefits of $ 9.5 million, $ 13.8 million and $ 18.7 million, respectively. As of December 31, 2020, and December 31, 2019, the estimated workers’ compensation liability was $ 24.4 million and $ 20.9 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, 2020
Employee Benefit Plans [Abstract]
Employee Benefit Plans	21. 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. 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, 2020, 2019 and 2018 amounted to $ 2.7 million, $ 3.3 million and $ 3.6 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, 2020 and 2019, the Company had provided accruals of $ 1.6 million and $ 2.2 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, 2020, 2019 and 2018, the Company incurred claims, premium expenses and administrative fees related to this plan totaling $ 23.9 million, $ 28.0 million and $ 23.7 million respectively.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2020
Share-Based Compensation [Abstract]
Share-Based Compensation	22. Share-Based Compensation Total stock-based compensation expense was $ 1.6 million, $ 0.3 million and $ 0.5 for the years ended December 31, 2020, 2019 and 2018 respectively, and was included as a component of selling, general, and administrative expenses in the Company’s consolidated statements of operations. The 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, 2020, the Company had $ 1.0 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 2.25 years for the 2018 grant and 3.25 years for the 2020 grant as stock-based compensation expense. This expected cost does not include the impact of any future stock-based compensation awards. (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. Since its approval, there have been 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. The Company has granted Options, RSUs and PSUs, all in CDIs with 10 CDIs representing 1 share of common stock. 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 “Selling, general and administrative expense” in the Consolidated Statements of Operations and Comprehensive Income. The Company recognizes compensation expense related to Options and PSUs that cliff vest using the straight-line method during the requisite service period. 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 performance period. The Company accounts for forfeitures as and when they occur. All 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. As of December 31, 2020, the following awards were granted under the 2018 Plan: Grant year Vesting date Performance period Stock Options PSUs 2020 31/03/2024 01/01/2020 - 31/12/2022 - 3,203,988 2018 31/03/2023 01/01/2019 - 31/12/2021 1,336,454 1,001,914 Relative TSR Awards: For the Options and PSUs granted, the Company included a relative total shareowner return, or TSR, modifier to determine the number of shares which will vest at the end of the performance period. The TSR is deemed a market condition under Financial Accounting Standard Board Codification Topic “Compensation – Stock Compensation”, or FASB Topic 718. These awards are determined based on the Company’s percentile ranking of TSR over the performance period relative to a predefined comparator group of companies. For 55.56% of the PSUs granted in 2020 and 25% of Options and PSUs granted in 2018 that will vest, will be determined based on TSR. Awards subject to TSR vest based on service and market conditions. The fair value of relative TSR was estimated on the grant date using a Monte Carlo simulation model. Scorecard Awards: The number of Options and PSUs, that will ultimately vest is based on the certified achievement of predefined scorecard performance metrics, or the Scorecard. The Scorecard are deemed a performance condition under FASB Topic 718. For 44.44% of the PSUs granted in 2020 the number of awards that will ultimately vest will be determined based on the Scorecard relating to safety and cash flow. For 75% of Options and PSUs granted in 2018 that will ultimately vest will be determined based on the Scorecard relating to safety, production volumes and production costs. Awards subject to Scorecard vest based on service and performance conditions. The fair value of the Options Scorecard was estimated on the grant date using a Black-Sholes-Merton option-pricing model. Performance metrics applicable to the awards granted as summarized below: Grant year Relative TSR Scorecard TSR Safety TSR Cashflow Production Production costs 2020 33.0% 22.0% 22.0% 22.0% - - 2018 25.0% 25.0% - - 25.0% 25.0% 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. The Company’s Stock Option activity is summarized below: Stock Option Plan Activity 2020 2019 2018 Opening at the beginning of the year 1,292,476 1,336,454 — Granted — — 1,336,454 Forfeited ( 209,375) ( 43,978) — Outstanding at the end of the year 1,083,101 1,292,476 1,336,454 Exercisable at the end of the year — — — 2020 2019 2018 Weighted-average exercise price per CDI (US$) $ 2.54 $ 2.54 $ 2.84 Weighted-average remaining contractual term (in years) 2.25 3.25 4.25 The weighted average grant date fair value of all Option Awards granted was $ 0.27. 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. No stock option awards vested during the year ended December 31, 2020. The assumptions used to determine the Options fair value on grant date were as follows: 2018 Grant Expected term of the stock options (in years) (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. (iii) Expected volatility was 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. The applicable assumptions in determining the fair value of market and performance conditions of the Options awards were the same. Performance Stock Unit Awards Activity of the Company’s PSUs that are ultimately payable in the Company’s CDI’s or the equivalent number of shares of common stock granted under the 2018 Plan is summarized below: Performance Stock Units Plan Activity 2020 2019 2018 Nonvested at the beginning of the year 988,721 1,001,914 — Granted 3,203,988 — 1,001,914 Forfeited ( 189,926) ( 13,193) — Nonvested at the end of the year 4,002,783 988,721 1,001,914 2020 2019 2018 Weighted-average grant date fair value (per CDI) $ 0.79 $ 1.83 $ 1.83 Weighted-average remaining term (in years) 3.01 3.25 4.25 The weighted average grant date fair value of all PSU Awards granted in 2020 was $ 0.48 (A$ 0.67). No PSUs vested during the year ended December 31, 2020. The assumptions used to determine the PSUs fair value on each grant date were as follow: 2020 Grant 2018 Grant Time to maturity (in years) (i) 3.49 4.52 Dividend yield (ii) 1.6% 10.0% Expected volatility (iii) 60.0% 35.0% Risk-free interest rate (iv) 0.18% 2.23% (i) Time to maturity represents the period that the Company’s stock-based awards will vest. 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. (iii) For the 2018 grant, the expected volatility was 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. For the 2020 grant, the volatility was estimated using comparable public company’s volatility and the Company’s own volatility for similar terms. (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 PSUs. The above inputs were consistent to determine the fair value of the market and performance conditions of the PSUs awards. (b) Non-Executive Director Plan Restricted Stock Units The Company granted 54,687 RSUs during the year ended December 31, 2018, in lieu of a salary to a non-executive director. These RSU’s vested at the end of December 31, 2019. 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. No RSUs were issued to directors in lieu of their salary during the year ended December 31, 2020. 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 2019 2018 Nonvested at the beginning of the year 43,750 — Granted — 54,687 Vested ( 43,750) ( 10,937) Nonvested at the end of the year — 43,750 2019 2018 Weighted-average grant date fair value (per CDI) $ — $ 2.84 Weighted-average remaining term (in years) — 1.00 (c) 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. During the year ended December 31, 2020, the Company granted 552,129 RSUs to eligible participants under the 2019 STI Plan. The weighted average grant date fair value of all RSUs granted under this plan was $ 1.29 (A$ 1.93) per CDI. These RSUs were not vested at December 31, 2020.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Taxes [Abstract]
Income Taxes	23. 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. On March 27, 2020, the United States Congress enacted the Coronavirus Aid, Relief and Economic Security Act, or CARES Act, to provide certain relief as a result of the COVID-19 outbreak. The CARES Act (PL 116-136), allows for a five-year carryback for losses arising in tax years beginning in 2018, 2019 and 2020. As there was U.S. taxable income in tax years 2018 and 2019, the Company will be able to carryback the 2020 losses in order to receive a refund of taxes assessed in these tax years of approximately $ 7.9 million. The Company has tax losses carried forward in the U.S. of $ 10.9 million, which are indefinite lived. On 6 October 2020, the Australian Government, as part of the 2020–21 Australian Federal Government Budget, announced that it will target support to businesses and encourage new investment through a loss carry back regime. Eligible corporate entities that previously paid corporate income taxes in a relevant year and have subsequently made taxable losses can claim a refundable tax offset up to the amount of their previous income tax liabilities. As the Australian operations made a taxable loss in the current year and paid taxes both the previous year the Australian group will be able to utilize the tax loss carry back regime to receive a refund of approximately $ 6.9 million. The Australian Operations has tax losses carried forward of $ 46.7 million, which are indefinite lived. Income (loss) from continuing operations before income taxes for the periods presented below consisted of the following: December 31, (US$ thousands) 2020 2019 2018 U.S. $ ( 116,354) 138,411 133,120 Non-U.S. ( 170,199) 281,747 56,681 Total $ ( 286,553) 420,158 189,801 Total income tax expense for the periods presented below consisted of the following: December 31, (US$ thousands) 2020 2019 2018 Current: U.S. federal $ ( 28,959) 16,518 12,613 Non-U.S. ( 18,967) 79,228 7,493 State ( 1,034) 3,737 1,885 Total current ( 48,960) 99,483 21,991 Deferred: U.S. federal 18,353 3,733 33,190 Non-U.S. ( 18,757) 6,030 11,728 State ( 10,652) 5,435 8,303 Total deferred ( 11,056) 15,198 53,221 Total income tax expense $ ( 60,016) 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) 2020 2019 2018 Current: Expected income tax expense (benefit) at U.S. federal statutory rate $ ( 60,176) 88,233 39,858 Non-taxable income — — ( 21,777) Permanent differences ( 3,144) 3,246 147 Initial recognition of deferred taxes — — 40,557 Foreign tax deductions method change and prior year amendments 28,952 — — Australian branch impact on US taxes ( 21,398) 15,956 13,236 State income taxes, net of federal benefit ( 4,250) 7,246 3,191 Total income tax expense ( 60,016) 114,681 75,212 Effective tax rate 20.9% 27.3% 39.6% 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, 2020 were as follows: December 31, (US$ thousands) 2020 2019 Deferred income tax assets: Accruals and provisions $ 35,523 26,572 Contract obligations 157,446 156,929 Asset retirement obligation 42,475 25,992 Goodwill 7,491 7,491 Tax losses 56,340 — Interest limitation carried forward — — Other 20,286 37,406 Gross deferred income tax assets 319,561 254,390 Valuation allowance (1) ( 26,523) ( 19,988) Total deferred income tax assets, net of valuation allowance 293,038 234,402 Deferred income tax liabilities: Property, plant, equipment and mine development, principally due to differences in depreciation, depletion and asset impairments ( 272,450) ( 258,816) Warehouse stock ( 15,886) ( 13,570) U.S. liability on foreign deferred taxes ( 17,254) ( 1,993) Other ( 27,160) ( 5,144) Total deferred income tax liabilities ( 332,750) ( 279,523) Net deferred income tax liability ( 39,712) ( 45,121) (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 Company first recorded unrecognized tax benefits of 14.2 million during the year ended December 31, 2019. During the year, the Company assessed these tax positions and resolved the uncertainty related to those positions. Accordingly, the position of $ 14.2 million related to the uncertain tax benefits, related to prior periods, was released. The Company did not enter into any new uncertain tax positions during the year ending December 31, 2020, and as a result the Company does not have any recorded uncertain tax positions as of December 31, 2020. The release of uncertain tax positions during the year ending December 31, 2020 did not impact the Company’s provision for income taxes. We recorded no amounts related to interest and penalties for 2020, 2019 and 2018 and these years remain open to examination by U.S. and Australian tax authorities.

Derivatives and Fair Value Meas

Derivatives and Fair Value Measurement	12 Months Ended
	Dec. 31, 2020
Derivatives and Fair Value Measurement [Abstract]
Derivatives and Fair Value Measurement	24. 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 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. Forward fuel contracts In 2019, the Company entered into forward derivative contracts to hedge its exposure to diesel fuel that is used, or expects to use, at its Australian Operations during 2020. During year ended December 31, 2020, the Company entered into additional derivative contracts in relation to fuel it expects to consume at its Australian Operations in 2021. The aggregate notional amount for all outstanding derivative contracts had a purchase value of $ 51.9 million at December 31, 2020, and $ 57.2 million at December 31, 2019. Unrealized losses, net of tax, recognized in “Accumulated other comprehensive loss” as at December 31, 2020, are expected to be recognized into “Cost of coal revenues” in the Consolidated Statement of Operations and Comprehensive Income, $ 2.9 million within the next 12 months when the hedged transaction impacts income. Refer to Note 25 “Accumulated Other Comprehensive losses” for further disclosure. Forward foreign currency contracts The Australian Operations utilize the cash it generates from its US$ denominated coal sales revenue to fund its operating costs, which are predominantly in A$. The Company enters into forward foreign currency contracts to hedge its foreign exchange exposure on a portion of the US$ denominated coal sales revenue at Curragh, whose functional currency is A$. As at December 31, 2019, the aggregated notional amount of the outstanding forward currency contracts designated was cash flow hedges were $ 24.3 million. As at December 31, 2020, there were no outstanding forward foreign currency derivative contracts. 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, 2020 December 31, 2019 (US$ thousands) Classification Derivative liability Derivative asset Forward fuel contracts Other current assets — 3,180 Other current financial liabilities 2,898 — Forward foreign currency contracts Other current assets — 953 2,898 4,133 The following table presents our details of foreign currency and diesel fuel outstanding hedge contracts: December 31, 2020 December 31, 2019 (in thousands) Notional amount (thousands) Unit of measure Varying maturity dates Notional amount (thousands) Unit of measure Varying maturity dates Designated forward fuel contracts 135,114 Liters January 2020 – December 2021 121,957 Liters January 2020 – December 2020 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 7 “Other, net”) within the Consolidated Statements of Operations. (b) 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, 2020, 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)  Contingent royalty: fair value is determined using the projected cash flow modelling technique (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, 2020: Assets/(Liabilities) (US$ thousands) Level 1 Level 2 Level 3 Total Forward commodity contracts $ — $ 2,898 $ — $ 2,898 $ — $ 2,898 $ — $ 2,898 The Company’s net financial liability positions for which fair value is measured on a recurring basis as of December 31, 2019 was as follows: 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 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, 2020 Valuation technique Unobservable input Range (Weighted Avg.) Contingent Royalty Liability $ — Projected cash flows Gross sales price forecast per ton $ 88.3 to $ 93.3 ($ 91) Export volume forecast (000’s) 829 tons over 3 months Given the remaining period of the Contingent Royalty obligation is short-term (three months to March 31, 2021), the valuation technique has been changed from Black-Scholes Option model to projected cash flows. As a result of the decline in market coal price and the increase of the agreed floor price as the agreement reaches maturity, the Company’s projected cash flows resulted in no Contingent royalty liability as at December 31, 2020. 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 ton $ 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. Other than the estimated fair values of the assets acquired, and liabilities assumed in connection with the acquisitions described in Note 3 “Acquisitions” and Note 6 “Impairment of assets”, 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, 2020 and December 31, 2019. 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). Refer to Note 6 “Impairment of Assets” for valuation technique used for measuring fair value. Other Financial Instruments The following methods and assumptions are used to estimate the fair value of other financial instruments as of December 31, 2020 and 2019: • 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 Losses	12 Months Ended
	Dec. 31, 2020
Accumulated Other Comprehensive Losses [Abstract]
Accumulated Other Comprehensive Income	25. Accumulated Other Comprehensive Losses The Company’s Accumulated Other Comprehensive Losses 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, 2018 $ ( 45,827) $ ( 3,782) $ — $ ( 49,609) Net current-period other comprehensive income (loss): 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) Net current-period other comprehensive income (loss): Loss in other comprehensive income (loss) before reclassifications ( 11,204) ( 26,661) ( 1,424) ( 39,289) Gain on long-term intra-entity foreign currency transactions 32,692 — — 32,692 Loss reclassified from accumulated other comprehensive income (loss) — 20,432 457 20,889 Tax effects — 1,822 286 2,108 Total net current-period other comprehensive income (loss) 21,488 ( 4,407) ( 681) 16,400 Balance at December 31, 2020 $ ( 26,777) $ ( 2,029) $ — $ ( 28,806)

Commitments

Commitments	12 Months Ended
	Dec. 31, 2020
Commitments [Abstract]
Commitments	26. 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, 2021 $ 6,193 2022 5,140 2023 5,111 2024 4,922 2025 4,652 Thereafter 25,170 Total $ 51,188 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, 2020, purchase commitments for capital expenditures were $ 24.9 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 11 years. In the U.S., the Company typically negotiates its rail and coal terminal on an annual basis. As of December 31, 2020, these Australian and U.S. commitments under take-or-pay arrangements totaled $ 1.4 billion, of which approximately $ 119.2 million is obligated within the next year.

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2020
Contingencies [Abstract]
Contingencies	27. 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 and bank letters of credit. At December 31, 2020, Facility B of the SFA had been utilized to issue A$ 94.6 million of bank guarantees and bank letters of credit on behalf of the Company. A significant portion of these bank guarantees have been issued in respect of certain rail and port arrangements of the Company. For the U.S. Operations in order to provide the required financial assurance, the Company generally uses surety bonds for post-mining reclamation and workers’ compensation obligations. The Company can also use bank letters of credit to collateralize certain obligations. As of December 31, 2020, the Company had outstanding surety bonds of $ 32.3 million, to secure various obligations and commitments. 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. 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, 2020
Related-Party Transactions [Abstract]
Related-Party Transactions	28. 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, 2020, the note had a balance of $ 0.6 million with related interest receivable of $ 0.2 million. As of December 31, 2019, 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 $ 134.6 million, $ 468.9 million and $ 444.9 million, respectively, are recorded as coal revenues on the consolidated statement of operations for the years ended December 31, 2020, 2019 and 2018. During the year ended December 31, 2020, the Company purchased coal from Xcoal totalling $ 10.3 million and the corresponding payable was offset against trade receivables from Xcoal. The cost of purchasing coal from Xcoal is recorded within “Cost of coal revenues” in the Consolidated Statement of Operations and Comprehensive Income. At December 31, 2020 amounts due from Xcoal in respect of coal sales are $ 91.0 million, of which $ 85.2 million was past due and $ 5.8 million was secured by a letter of credit. As of December 31, 2019, amounts due from Xcoal in respect of coal sales were $ 86.8 million. These balances are included in related party receivables. Sales to Xcoal are currently on prepayment, letter of credit or cash on delivery terms. During the quarter ended December 31, 2020, Xcoal did not make any payments in respect of their past due receivables. Subsequent to December 31, 2020, the Company has collected $ 20.1 million against the past due account receivable reducing the outstanding past due balance to $ 65.1 million at February 25, 2021. The Company expects to receive all outstanding trade receivables amounts from Xcoal by September 30, 2021. To account for the expected timing of collection, a provision for discounting and credit losses of $ 9.0 million was recognized at December 31, 2020. The carrying value of related party trade receivables from Xcoal, net of the provision for discounting and credit losses, as at December 31, 2020, was $ 82.0 million. 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. As described in Note 6, 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, 2020 and 2019, 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, 2020, 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 As of December 31, 2020, Coronado Group LLC has beneficial ownership in the aggregate of 55.9% 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, 2020
Subsequent Events [Abstract]
Subsequent Events	29. Subsequent Events On January 6, 2021, the Company entered into an agreement with a third party financier to sell and leaseback items of property, plant and equipment owned by Curragh, a wholly owned subsidiary of the Company. The transaction did not satisfy the sale criteria under ASC 606 – Revenues with Contracts with Customers. As a result, the transaction was deemed a financing arrangement and the Company continued to recognize the underlying property, plant and equipment on its consolidated balance sheet. The proceeds received from the transaction of $ 23.5 million (A$ 30.2 million) was recognized as other financial liabilities. The term of the financing arrangement ranges up to five years with an implied interest rate up to 7.8% per annum. Under the terms of the second waiver agreement with the SFA lenders on August 12, 2020, 40% all funds received from the transaction were used to repay a portion of drawn balances under the SFA and the total SFA credit facility was reduced from $ 550.0 million to $ 540.6 million.

Selected Quarterly Financial In

Selected Quarterly Financial Information	12 Months Ended
	Dec. 31, 2020
Selected Quarterly Financial Information [Abstract]
Selected Quarterly Financial Information	30. Selected Quarterly Financial Information (Unaudited) Three Months Ended (in US$ thousands, except per share data) March 31, 2020 June 30, 2020 September 30, 2020 December 31, 2020 Revenues $ 409,317 $ 304,348 $ 376,385 $ 372,212 Operating income (loss) 1,626 ( 53,264) ( 40,395) ( 55,918) Net loss ( 8,863) ( 114,330) ( 41,794) ( 61,550) Earnings per share of common stock ( 0.09) ( 1.18) ( 0.37) ( 0.44) 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

Description of Business, Basi_2

Description of Business, Basis of Presentation (Policy)	12 Months Ended
	Dec. 31, 2020
Description of Business, Basis of Presentation [Abstract]
Nature of Operations	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. Refer to Note 8 “Capital Structure” for further information
Basis of Presentation	(b) Basis of Presentation The consolidated financial statements have been prepared in accordance with requirements of the U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) and are presented in US dollars, unless otherwise stated. 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. COVID-19 The COVID-19 global pandemic has continued to result in a challenging working environment which has significantly impacted the demand and price for Met coal. Authorities in many countries around the world have implemented numerous and varying measures to reduce the spread and limit the impact of COVID-19, including travel bans and restrictions, quarantines, curfews, stay-at-home orders, business shutdowns and closures. Many countries have implemented multi-stage policies with the goal of re-opening markets and boosting economic activity. More recently, various vaccines have been developed around the world with varying degrees of efficaciousness. Health authorities in numerous countries have commenced their vaccination programs however these are in their infant stages with the success of any such program yet to be quantified. There is uncertainty regarding how the COVID-19 pandemic will continue to impact our business including whether it will result in further changes in demand for Met coal, increases in operating costs or impacts to our supply chain, and whether measures will result in port closures or border restrictions, each or all of which can impact our ability to produce and sell our coal. The safety and wellbeing of our workforce remains our highest priority and we continue to manage the potential threat of COVID-19 at our mines and offices. The U.S. operates in areas where COVID-19 rates have spiked due to high levels of community spread in the surrounding communities. The Company formed a COVID-19 Steering Team spanning its Australian and U.S. operations and proactively enacted stringent preventative measures to ensure the safety and well-being of employees and contractors during the pandemic. These procedures include increased screenings of employees as they arrive at the workplace, strict adherence to hygiene and social distancing guidelines while at work and also a cleaning and sanitization program for equipment and facilities. The COVID-19 Steering Team has now begun to focus on vaccine implementation processes. Our coal mining workers in West Virginia and Virginia have been deemed critical infrastructure workers by the U.S. health authorities and will be given priority status for vaccination. Coronado is working with the appropriate state and local agencies to provide the required employee data to aid in the distribution process once miners are able to obtain the vaccine. Some mine rescue and Emergency Medical Technician, or EMT, employees have already received their first dose of the vaccine, and we anticipate all interested employees will have an opportunity to obtain the vaccine in the first quarter of 2021. Limited supplies of the vaccine may delay implementation, and plans will be adjusted as necessary based on supply. Our U.S. Operations were idled in April and May 2020 due to the COVID-19 induced economic downturn and decline in demand from customers in Europe, South America and North America. While the mines were idled, the Company continued to make shipments to its customers from existing inventories which allowed the Company to meet all customer commitments. On June 1, 2020, the Company resumed operations at the Buchanan and Logan mines. Production at these mines has progressively increased in line with demand, with the Buchanan mine returned to full operating capacity. The Greenbrier mine remains idle. The global economic slowdown resulting from the effects of COVID-19 reduced the demand for steel in all markets except for China, where steel production remained elevated during the majority of 2020. Steel demand in China has been supported by large infrastructure investment, with signs of improvement in discretionary steel demand (e.g. automotive) and property. Globally, steel producers continue to ramp up steel production underpinned by automotive and construction sectors. Blast furnace restarts accelerated in September with numerous steel mills returning to operation in Japan, South Korea, Europe and Brazil. Demand for steel in India has risen to near pre-lockdown levels. In the fourth quarter of 2020, Chinese steel mills were directed to suspend imports of Australian coal. Although our Australian operations do not regularly supply coal to China, it nevertheless has been impacted by a fall in the Australian benchmark index pricing due to the short-term oversupply of coal in the Australian seaborne export market. To supplement Australian imports, Chinese steel mills continues to source metallurgical coal in alternative markets, such as North America and Russia, at prices significantly above the Australian benchmark index pricing. Our U.S. Operations have been the main beneficiary of the recent increase in pricing from Chinese steel mills. The nature and duration of import restrictions are unclear at this point. Although this decision has had a negative effect on global pricing, over the longer term the impact may be offset by the positive effect of global steel producers restarting. Our Australian Operations continue to experience strong volume demand from the customer base as industrial production in Japan, South Korea, and India continues to recover post the COVID-19 pandemic. In response to the global impacts of COVID-19 on the demand for steel and the resulting impact on the price and demand for Met coal, the Company has taken steps to safeguard its operations, strengthen its balance sheet and increase liquidity by completing a capital raising by issuing additional equity on the Australian Securities Exchange, or ASX, reducing capital expenditures and managing operating costs in a disciplined manner. During the year ended December 31, 2020, the Company reduced its net debt by $ 21.6 million to $ 281.9 million and had $ 222.4 million undrawn and available under the Syndicated Facility Agreement, or SFA, subject to a modified liquidity buffer of $ 50.0 million, and cash balances (excluding restricted cash) of $ 45.5 million . Refer to Note 8 “Capital Structure” and Note 16 “Interest Bearing Liabilities”. The Company is continuing to pursue a number of strategic initiatives to strengthen its liquidity and ensure compliance with its financial covenants when the waiver period expires on September 30, 2021. These initiatives include, among other things, further operating and capital cost control measures, potential for non-core asset sales or other funding measures and, if required, engagement on further extensions to the waiver. These steps are expected to ensure the continuing availability of the SFA beyond September 30, 2021. Due to uncertainties surrounding the impact of the COVID-19 pandemic on global markets into the future, the Company cannot currently predict the extent of any potential material adverse impact to its business, results of operations, financial condition and ability to comply with financial covenants under the SFA .
Certain Significant Risks and Uncertainties	(c) 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 in 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, 2020 $ 671.9 million, or 47.1% of total revenues, were attributable to five customers. In comparison, for the year ended December 31, 2019, $ 1,198.2 million, or 55% of total revenues were attributable to five customers and for the year ended December 31, 2018, $ 980.8 million, or 51% of total revenues were attributable to five customers. As of December 31, 2020, the Company had four customers that accounted for $ 157.6 million, or 61.5%, of accounts receivable. As of December 31, 2019, the Company had four customers that accounted for $ 171.5 million, or 78%, of accounts receivable. One of the Company’s major customers is a related party. Refer to Note 28 “Related‑Party Transactions”. Concentration of labor Out of the Company’s total employees, 14% 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, 2020
Summary of Significant Accounting Policies [Abstract]
Newly Adopted Accounting Standards	(a) Newly Adopted Accounting Standards 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 14 “Leases”. 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. On January 1, 2020, the Company adopted ASU 2016-13. The cumulative-effect adjustment upon adoption was not material to the Company’s results of operations and its cash flows. Changes to the Company’s accounting policies as a result of adoption are discussed in note 2(g). 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. On January 1, 2020, the Company adopted ASU 2018-13. 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 were applied prospectively for only the most recent interim period presented. All other amendments were applied retrospectively to all periods presented. The adoption of ASU 2018-13 did not have a material impact on the Company’s consolidated financial statements. 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. On January 1, 2020, the Company adopted ASU 2017-04. Changes to the Company’s accounting policies as a result of adoption are discussed below. 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. Goodwill is not amortized but is reviewed for impairment annually or when circumstances or other events indicate that impairment may have occurred. The Company makes 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. If a quantitative assessment is determined to be necessary, the Company compares the fair value of a reporting unit with its carrying amount, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, the Company recognizes an impairment charge for the amount by which the carrying amount exceeds its fair value to the extent of the amount of goodwill allocated to that reporting unit. The Company defines reporting units at the mining asset 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.
Accounting Standards Not Yet Implemented	(b) Accounting Standards Not Yet Implemented “Income Taxes - Simplifying the Accounting for Income Taxes” - In December 2019, the FASB issued ASU 2019-12, which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and clarifies and amends existing guidance to improve consistent application. ASU 2019-12 will be effective for interim and annual periods beginning after December 15, 2020. The adoption of ASU 2019-12 will not have material impact on the Company’s consolidated financial statements.
Reclassification	(c) Reclassification Certain amounts in the prior period Notes to Consolidated Financial Statements have been reclassified to conform to the presentation of the current period financial statements. These related to the reclassification of four reportable segments into the current two reportable segments discussed in Note 4 “Segment information”. 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$”). Functional currency is determined by the primary economic environment in which an entity operates. The functional currency of the Company and its subsidiaries is the US$, with the exception of two foreign operating subsidiaries, Curragh and its immediate parent CAH, whose functional currency 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 losses. Foreign Currency Transactions Monetary assets and liabilities are remeasured at year-end exchange rates while non-monetary items are remeasured at historical rates. Gains and losses from foreign currency remeasurement related to Curragh’s US dollar 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, with exception of foreign currency gains or losses on long-term intercompany loan balances which are classified within accumulated other comprehensive losses. The total aggregate impact of foreign currency transaction gains or losses on the consolidated statements of operations was a net loss of $ 3.2 million, $ 1.9 million and $ 17.8 million for the years ended December 31, 2020, 2019 and 2018, 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 $ 4.0 million, a net loss of $ 2.9 million and a net gain $ 6.9 million for the years ended December 31, 2020, 2019 and 2018, respectively.
Cash and Cash Equivalents and Restricted Cash	(f) 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, 2020 and 2019, 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, 2020 and $ 0.3 million at 2019.
Trade and Related Party Accounts Receivables	(g) Trade and Related Party Accounts Receivables The Company extends trade credit to its customers in the ordinary course of business. Trade receivables and related party receivables are recorded initially at fair value and subsequently at amortized cost, less any ECL. Trade receivables from provisionally priced sales are carried at fair value to profit or loss. For trade and related party receivables carried at amortized cost, the Company determines ECL on a forward-looking basis. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition of the respective financial instrument. The Company recognizes the lifetime ECL. The ECL is estimated based on the Company’s historic credit loss experience, adjusted for factors that are specific to the financial asset, general economic conditions, financial asset type, term and an assessment of both the current as well as forecast conditions, including expected timing of collection, at the reporting date, modified for credit enhancements such as letters of credit obtained. To measure ECL, trade receivables have been grouped based on shared credit risk characteristics and the days past due. Related party trade receivables have been assessed separately due to different credit risk characteristics and the days past due. The amount of credit loss is recognized in the consolidated statement of operations and other comprehensive income within “provision for discounting and credit losses”. The Company writes off a financial asset when there is information indicating there is no realistic prospect of recovery of the asset from the counterparty. Subsequent recoveries of amounts previously written off are credit against “provision for discounting and credit losses” in the consolidated statement of operations and other comprehensive income. Based on the Company’s assessment of ECL, a credit loss allowance of $ 0.3 for non-related party trade accounts receivable was recognized at December 31, 2020. The Company recognized a discounting and credit losses allowance on related party accounts receivable of $ 9.0 million at December 31, 2020. Refer to Note 28 “Related-Party Transactions”. No discounting and credit losses allowance was recognized on trade and related party accounts receivables at December 31, 2019.
Inventories	(h) 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.
Property, Plant and Equipment, Impairment of Long-Lived Assets and Goodwill	(i) Property, Plant and Equipment, Impairment of Long-Lived Assets and Goodwill 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 tons directly benefiting from the capital expenditures. Mine development costs include costs incurred for site preparation and development of the mines 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. Impairment of 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. Refer to Note 6 “Impairment of assets” for further disclosure. 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 2017-04 “ Intangibles – Goodwill and Other: Simplifying the Test for Goodwill Impairment ” (ASU 2017-04). The Company makes 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. If a quantitative assessment is determined to be necessary, the Company compares the fair value of a reporting unit with its carrying amount, including goodwill. If the carrying amount of a reporting unit exceeds its fair value, the Company recognizes an impairment charge for the amount by which the carrying amount exceeds its fair value to the extent of the amount of goodwill allocated to that reporting unit. The Company defines reporting units at the mining asset 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	(j) Asset Retirement Obligations The Company’s asset retirement obligation, or 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, 2020 and 2019.
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. 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. 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.
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 $ 4.4 million and $ 4.9 million respectively, included in prepaid expenses and other current assets as of December 31, 2020 and 2019.
Stanwell Rebate	(n) Stanwell Rebate 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	(o) Revenue Recognition 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 benchmark 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, 2020 and 2019. 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	(p) 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 U.S. Operations. enter into derivative financial instruments to hedge exposures to fuel price fluctuations. Refer to Note 24 “Derivatives and Fair Value Measurement.
Income Taxes	(q) 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	(r) 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 24(b), “Derivatives and Fair Value Measurement” for detailed information related to the Company’s fair value policies and disclosures.
Derivative Accounting	(s) 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 change in the fair value of derivatives designated as a cash flow hedge and deemed highly effective is recorded in “Accumulated other comprehensive losses” until the hedged transaction impacts reported earnings, at which time any gain or loss is reclassified to earnings. 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	(t) 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 accounts for forfeitures as and when they occur. See Note 22, “Share-Based Compensation” for detailed information related to the Company’s share-based compensation plans.
Earnings per Share	(u) 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, 2020
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 (US$ thousands) Revenue $ 2,296,661 Net Income 192,281

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Information [Abstract]
Reportable Segment Results	Australia United States Other and Corporate Total (US$ thousands) Year ended December 31, 2020 Total revenues 976,369 485,893 — 1,462,262 Adjusted EBITDA ( 8,586) 92,801 ( 30,416) 53,799 Net income (loss) ( 66,645) ( 77,853) ( 82,039) ( 226,537) Total assets 1,307,745 908,361 ( 67,630) 2,148,476 Capital expenditures 47,456 74,881 1,519 123,856 Year ended December 31, 2019 Total revenues 1,465,957 749,791 — 2,215,748 Adjusted EBITDA 421,660 248,647 ( 36,139) 634,168 Net income (loss) 246,668 120,921 ( 62,112) 305,477 Total assets 1,137,290 1,023,770 53,794 2,214,854 Capital expenditures 77,607 105,675 1 183,283 Year ended December 31, 2018 Total revenues 1,165,580 814,924 — 1,980,504 Adjusted EBITDA 314,227 243,022 ( 80,264) 476,985 Net income (loss) 164,331 94,417 ( 144,159) 114,589 Total assets 1,187,851 905,939 115,774 2,209,564 Capital expenditures 47,208 67,061 481 114,750
Reconciliation of EBITDA to Net Income	Year Ended December 31, 2020 2019 2018 (US$ thousands) Net (loss) income $ ( 226,537) 305,477 114,589 Depreciation, depletion and amortization 191,189 176,461 162,117 Interest expense (net of income) 50,585 39,294 57,978 Other foreign exchange losses (gains) 1,175 ( 1,745) 9,004 Loss on retirement of debt — — 58,085 Income tax expense ( 60,016) 114,681 75,212 Impairment of assets 78,111 — — Losses on idled assets held for sale (1) 9,994 — — Provision for discounting and credit losses 9,298 — — Consolidated adjusted EBITDA $ 53,799 634,168 476,985 (1)
Reconciliation of Capital Expenditures	Year Ended December 31, 2020 2019 2018 (US$ thousands) Capital expenditures per Consolidated Statement of Cash flows $ 117,856 183,283 114,302 Accruals for capital expenditures 6,000 — — Capital expenditures financed through other financial liabilities — — 870 Other adjustments — — ( 422) Capital expenditures per segment detail 123,856 183,283 114,750
Disaggregation of Revenue	Year ended December 31, 2020 Australia United States Total ($ thousands) Product Groups Metallurgical coal 836,545 476,222 1,312,767 Thermal coal 105,681 5,151 110,832 Total coal revenue 942,226 481,373 1,423,599 Other 34,143 4,520 38,663 Total 976,369 485,893 1,462,262 Year ended December 31, 2019 Australia United States Total ($ thousands) Product Groups Metallurgical coal 1,327,421 696,541 2,023,962 Thermal coal 102,867 47,510 150,377 Total coal revenue 1,430,288 744,051 2,174,339 Other 35,669 5,740 41,409 Total 1,465,957 749,791 2,215,748 Year ended December 31, 2018 Australia United States Total ($ thousands) Product Groups Metallurgical coal 1,061,402 757,704 1,819,106 Thermal coal 74,656 51,837 126,493 Total coal revenue 1,136,058 809,541 1,945,599 Other 29,522 5,383 34,905 Total 1,165,580 814,924 1,980,504
Summary of Customer Whose Revenue Individually Represented 10% or More of Total Revenue	Year Ended December 31, 2020 2019 2018 Xcoal 9% 22% 23% Tata Steel 17% 16% 12%
Revenues as a Percent of Total Revenue from External Customers by Geographic Region	Year Ended December 31, 2020 2019 2018 North America 13% 15% 20% Australia 6% 5% 4% Asia 50% 52% 46% Europe 13% 6% 6% South America 4% — 1% Brokered sales 14% 22% 23% Total 100% 100% 100%

Assets Held for Sale (Tables)

Assets Held for Sale (Tables)	12 Months Ended
	Dec. 31, 2020
Assets Held for Sale [Abstract]
Major Classes of Assets and Liabilities Classified as Held for Sale	December 31, (US$ thousands) 2020 Trade receivables, net $ 55 Inventories, net 5,910 Other current assets 653 Property, plant and equipment, net 45,831 Other noncurrent assets 75 Total assets of disposal group $ 52,524 Total assets held for sale $ 52,524 Accounts payable 271 Accrued expenses and other current liabilities 1,516 Current asset retirement obligations 3,199 Other financial liabilities 1,384 Noncurrent asset retirement obligations 10,349 Total liabilities held for sale $ 16,719

Impairment of Assets (Tables)

Impairment of Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Impairment of Assets [Abstract]
Schedule of Impairment of Assets	Reportable Segment (US$ thousands) United States Property, plant and equipment, net $ 77,481 Right of use asset – operating leases, net 10 Intangible assets, net 620 Total $ 78,111

Other, Net (Tables)

Other, Net (Tables)	12 Months Ended
	Dec. 31, 2020
Other, Net [Abstract]
Schedule of Other, Net	Year Ended December 31, 2020 2019 2018 (US$ thousands) Loss on foreign exchange swap $ — $ — $ ( 15,695) Other foreign exchange gains (losses) ( 1,175) 1,745 ( 9,004) Other income (expenses) 567 904 ( 2,517) Total Other, net $ ( 608) $ 2,649 $ ( 27,216)

Capital Structure (Tables)

Capital Structure (Tables)	12 Months Ended
	Dec. 31, 2020
Capital Structure [Abstract]
Schedule of Earnings Per Share	Year Ended December 31, (US$ thousands, except per share data) 2020 2019 2018 Numerator: Net Income ( 226,537) 305,477 20,746 Less: Net income attributable to Non-controlling interest ( 69) ( 61) ( 17) Net Income attributable to Company stockholders ( 226,468) 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 111,073 96,652 96,652 Effects of dilutive shares — 3 4 Weighted average diluted shares of common stock outstanding 111,073 96,655 96,656 Earnings Per Share (US$) (1): Basic ( 2.04) 3.16 0.21 Dilutive ( 2.04) 3.16 0.21 Pro forma earnings per share (US$)(2): Basic 0.97 Dilutive 0.97 (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 8(c). (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 8(c).

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2020
Inventories [Abstract]
Schedule of Inventories	December 31, (US$ thousands) 2020 2019 Raw coal $ 19,557 $ 41,127 Saleable coal 26,581 63,006 Total coal inventories 46,138 104,133 Supplies inventory 63,997 58,037 Total inventories $ 110,135 $ 162,170

Property, Plant, and Equipment

Property, Plant, and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	December 31, (US$ thousands) 2020 2019 Land $ 27,985 $ 27,037 Buildings and improvements 89,726 80,658 Plant, machinery, mining equipment and transportation vehicles 939,521 896,392 Mineral rights and reserves 374,340 464,710 Office and computer equipment 4,316 3,977 Mine development 577,631 497,439 Asset retirement obligation asset 81,603 81,520 Construction in process 38,321 80,646 2,133,443 2,132,379 Less accumulated depreciation, depletion and amortization 611,935 499,591 Net property, plant and equipment $ 1,521,508 $ 1,632,788

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Other Intangible Assets [Abstract]
Schedule of Acquired Intangible Assets	December 31, 2020 (US$ thousands) Weighted average amortization period (years) Gross carrying amount Accumulated amortization Net carrying amount Intangible assets: Amortizing intangible assets: Mining permits - Logan 15 $ 1,642 $ 834 $ 808 Mining permits - Buchanan 28 4,000 591 3,409 Total intangible assets $ 5,642 $ 1,425 $ 4,217 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

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Other Assets [Abstract]
Schedule of Other Assets	December 31, (US$ thousands) 2020 2019 Other current assets: Prepayments $ 24,112 19,119 Long service leave receivable 10,990 9,027 Other 8,904 15,963 Total other current assets $ 44,006 44,109 Other non-current assets: Favorable mineral leases $ 3,925 3,982 Deferred debt issue costs 7,475 12,796 Long service leave receivable 864 734 Total other non-current assets $ 12,264 17,512

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Accrued Expenses and Other Current Liabilities [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	December 31, (US$ thousands) 2020 2019 Wages and employee benefits $ 32,386 $ 61,008 Taxes other than income taxes 7,024 3,899 Accrued royalties 36,149 43,468 Accrued freight costs 29,199 30,416 Accrued mining fees 76,044 49,027 Acquisition related accruals 33,119 30,190 Other liabilities 20,605 20,780 Total accrued expenses and other current liabilities $ 234,526 $ 238,788

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Summary of Operating Right-of Use Assets and Related Lease Liabilities	Year ended December 31, (US$ thousands) 2020 2019 Operating lease costs $ 17,257 $ 30,236 Cash paid for operating lease liabilities 15,329 25,877 Finance lease costs: Amortization of right of use assets 1,867 2,230 Interest on lease liabilities 88 197 Total finance lease costs $ 1,955 $ 2,427
Schedule of Supplemental Balance Sheet Information Related to Leases, Weighted Average Calculations for Remaining Term and Discount Rate	December 31, (US$ thousands) 2020 2019 Operating leases: Operating lease right-of-use assets $ 19,498 $ 62,566 Finance leases: Property and equipment 822 7,881 Accumulated depreciation ( 641) ( 5,144) Property and equipment, net 181 2,737 Current operating lease obligations 8,414 27,204 Operating lease liabilities, less current portion 20,582 48,165 Total Operating lease liabilities 28,996 75,369 Current finance lease obligations — 2,481 Total Lease liability $ 28,996 $ 77,850
Schedule of Weighted Average Calculations for Remaining Term and Discount Rates	December 31, 2020 2019 Weighted Average Remaining Lease Term (Years) Weighted average remaining lease term – finance leases - 0.67 Weighted average remaining lease term – operating leases 3.35 2.89 Weighted Average Discount Rate Weighted discount rate – finance lease - 6.25% Weighted discount rate – operating lease 7.94% 8.00%
Schedule of Maturities of Operating and Finance Lease Liabilities	(US$ thousands) Operating Lease Year ending December 31, 2021 $ 10,063 2022 8,965 2023 9,290 2024 2,970 2025 920 Thereafter 868 Total lease payments 33,076 Less imputed interest ( 4,080) Total lease liability $ 28,996

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	12 Months Ended
	Dec. 31, 2020
Asset Retirement Obligations [Abstract]
Schedule of Changes in Asset Retirement Obligations	(US$ thousands) Total asset retirement obligations at January 1, 2020 $ 131,774 ARO liability additions 7,044 Accretion 9,418 Reclamation performed in the year ( 2,859) Change in estimate recorded to operations ( 5,973) Change in estimate recorded to assets ( 11,139) Foreign currency translation adjustment 7,427 ARO liability reclassified to liabilities held for sale ( 13,548) Total Asset retirement obligations at December 31, 2020 122,144 Less current portion ( 6,012) Asset retirement obligation, excluding current portion 116,132 (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

Other Financial Liabilities (Ta

Other Financial Liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Other Financial Liabilities [Abstract]
Summary of Other Financial Liabilities	The following is a summary of other financial liabilities at December 31, 2020: (US$ thousands) Principal Collateralized notes payable to equipment financing companies, payable in aggregate monthly instalments ranging from $ 6 to $ 124 through September 19, 2021. Interest is payable at fixed rates ranging up to 5.5% per annum $ 162 Unsecured notes payable to insurance premium finance company, payable in aggregate monthly instalments ranging from $ 474 to $ 543 with a fixed rate ranging up to 2.80% per annum 4,069 Other current financial liabilities 4,231 Derivative liability (1) 2,898 Total other current financial liabilities $ 7,129 (1) Refer to Note 24(a) “Derivatives” for further disclosure. 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 * See Note 12, Other Assets, for debt issuance costs related to the revolving credit facility.

Contract Obligations (Tables)

Contract Obligations (Tables)	12 Months Ended
	Dec. 31, 2020
Contract Obligations [Abstract]
Summary of Contract Obligations	The following is a summary of the contract obligations as of December 31, 2020: (US$ thousands) Short-term Long-term Total Coal leases contract liability $ 843 20,667 21,510 Stanwell below market coal supply agreement 39,452 165,156 204,608 $ 40,295 185,823 226,118 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

Deferred Consideration Liabil_2

Deferred Consideration Liability (Tables)	12 Months Ended
	Dec. 31, 2020
Deferred Consideration Liability [Abstract]
Schedule of Deferred Consideration Liability	December 31, (US$ thousands) 2020 2019 Stanwell Reserved Area deferred consideration $ 216,513 $ 174,605 $ 216,513 $ 174,605

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2020
Share-Based Compensation [Abstract]
Summary of Awards Granted	Grant year Vesting date Performance period Stock Options PSUs 2020 31/03/2024 01/01/2020 - 31/12/2022 - 3,203,988 2018 31/03/2023 01/01/2019 - 31/12/2021 1,336,454 1,001,914
Summary of Performance Metrics	Grant year Relative TSR Scorecard TSR Safety TSR Cashflow Production Production costs 2020 33.0% 22.0% 22.0% 22.0% - - 2018 25.0% 25.0% - - 25.0% 25.0%
Summary of Stock Option Activity	Stock Option Plan Activity 2020 2019 2018 Opening at the beginning of the year 1,292,476 1,336,454 — Granted — — 1,336,454 Forfeited ( 209,375) ( 43,978) — Outstanding at the end of the year 1,083,101 1,292,476 1,336,454 Exercisable at the end of the year — — — 2020 2019 2018 Weighted-average exercise price per CDI (US$) $ 2.54 $ 2.54 $ 2.84 Weighted-average remaining contractual term (in years) 2.25 3.25 4.25
Schedule of Fair Value Assumptions for Stock Options	2018 Grant Expected term of the stock options (in years) (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. (iii) Expected volatility was 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 Performance Stock Units	Performance Stock Units Plan Activity 2020 2019 2018 Nonvested at the beginning of the year 988,721 1,001,914 — Granted 3,203,988 — 1,001,914 Forfeited ( 189,926) ( 13,193) — Nonvested at the end of the year 4,002,783 988,721 1,001,914 2020 2019 2018 Weighted-average grant date fair value (per CDI) $ 0.79 $ 1.83 $ 1.83 Weighted-average remaining term (in years) 3.01 3.25 4.25
Schedule of Fair Value Assumptions for Performance Shares	2020 Grant 2018 Grant Time to maturity (in years) (i) 3.49 4.52 Dividend yield (ii) 1.6% 10.0% Expected volatility (iii) 60.0% 35.0% Risk-free interest rate (iv) 0.18% 2.23% (i) Time to maturity represents the period that the Company’s stock-based awards will vest. 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. (iii) For the 2018 grant, the expected volatility was 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. For the 2020 grant, the volatility was estimated using comparable public company’s volatility and the Company’s own volatility for similar terms. (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 PSUs.
Summary of Restricted Stock Units	Restricted Stock Units Plan Activity 2019 2018 Nonvested at the beginning of the year 43,750 — Granted — 54,687 Vested ( 43,750) ( 10,937) Nonvested at the end of the year — 43,750 2019 2018 Weighted-average grant date fair value (per CDI) $ — $ 2.84 Weighted-average remaining term (in years) — 1.00

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Taxes [Abstract]
Schedule of Income (Loss) Before Income Taxes	December 31, (US$ thousands) 2020 2019 2018 U.S. $ ( 116,354) 138,411 133,120 Non-U.S. ( 170,199) 281,747 56,681 Total $ ( 286,553) 420,158 189,801
Schedule of Income Tax Expense	December 31, (US$ thousands) 2020 2019 2018 Current: U.S. federal $ ( 28,959) 16,518 12,613 Non-U.S. ( 18,967) 79,228 7,493 State ( 1,034) 3,737 1,885 Total current ( 48,960) 99,483 21,991 Deferred: U.S. federal 18,353 3,733 33,190 Non-U.S. ( 18,757) 6,030 11,728 State ( 10,652) 5,435 8,303 Total deferred ( 11,056) 15,198 53,221 Total income tax expense $ ( 60,016) 114,681 75,212
Reconciliation of Income Tax Expense (Benefit)	December 31, (US$ thousands) 2020 2019 2018 Current: Expected income tax expense (benefit) at U.S. federal statutory rate $ ( 60,176) 88,233 39,858 Non-taxable income — — ( 21,777) Permanent differences ( 3,144) 3,246 147 Initial recognition of deferred taxes — — 40,557 Foreign tax deductions method change and prior year amendments 28,952 — — Australian branch impact on US taxes ( 21,398) 15,956 13,236 State income taxes, net of federal benefit ( 4,250) 7,246 3,191 Total income tax expense ( 60,016) 114,681 75,212 Effective tax rate 20.9% 27.3% 39.6%
Schedule of Deferred Taxes	December 31, (US$ thousands) 2020 2019 Deferred income tax assets: Accruals and provisions $ 35,523 26,572 Contract obligations 157,446 156,929 Asset retirement obligation 42,475 25,992 Goodwill 7,491 7,491 Tax losses 56,340 — Interest limitation carried forward — — Other 20,286 37,406 Gross deferred income tax assets 319,561 254,390 Valuation allowance (1) ( 26,523) ( 19,988) Total deferred income tax assets, net of valuation allowance 293,038 234,402 Deferred income tax liabilities: Property, plant, equipment and mine development, principally due to differences in depreciation, depletion and asset impairments ( 272,450) ( 258,816) Warehouse stock ( 15,886) ( 13,570) U.S. liability on foreign deferred taxes ( 17,254) ( 1,993) Other ( 27,160) ( 5,144) Total deferred income tax liabilities ( 332,750) ( 279,523) Net deferred income tax liability ( 39,712) ( 45,121) (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.

Derivatives and Fair Value Me_2

Derivatives and Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2020
Derivatives and Fair Value Measurement [Abstract]
Summary of Derivative Financial Instruments	December 31, 2020 December 31, 2019 (US$ thousands) Classification Derivative liability Derivative asset Forward fuel contracts Other current assets — 3,180 Other current financial liabilities 2,898 — Forward foreign currency contracts Other current assets — 953 2,898 4,133
Net Amounts of Derivative Assets and Liabilities	December 31, 2020 December 31, 2019 (in thousands) Notional amount (thousands) Unit of measure Varying maturity dates Notional amount (thousands) Unit of measure Varying maturity dates Designated forward fuel contracts 135,114 Liters January 2020 – December 2021 121,957 Liters January 2020 – December 2020 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, 2020: Assets/(Liabilities) (US$ thousands) Level 1 Level 2 Level 3 Total Forward commodity contracts $ — $ 2,898 $ — $ 2,898 $ — $ 2,898 $ — $ 2,898 The Company’s net financial liability positions for which fair value is measured on a recurring basis as of December 31, 2019 was as follows: 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
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, 2020 Valuation technique Unobservable input Range (Weighted Avg.) Contingent Royalty Liability $ — Projected cash flows Gross sales price forecast per ton $ 88.3 to $ 93.3 ($ 91) Export volume forecast (000’s) 829 tons over 3 months 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 ton $ 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.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Losses (Tables)	12 Months Ended
	Dec. 31, 2020
Accumulated Other Comprehensive Losses [Abstract]
Schedule of Accumulated Other Comprehensive Losses	Net unrealized gain (loss) (US$ thousands) Foreign currency translation adjustments Cash flow fuel hedges Cash flow foreign currency hedges Total Balance at December 31, 2018 $ ( 45,827) $ ( 3,782) $ — $ ( 49,609) Net current-period other comprehensive income (loss): 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) Net current-period other comprehensive income (loss): Loss in other comprehensive income (loss) before reclassifications ( 11,204) ( 26,661) ( 1,424) ( 39,289) Gain on long-term intra-entity foreign currency transactions 32,692 — — 32,692 Loss reclassified from accumulated other comprehensive income (loss) — 20,432 457 20,889 Tax effects — 1,822 286 2,108 Total net current-period other comprehensive income (loss) 21,488 ( 4,407) ( 681) 16,400 Balance at December 31, 2020 $ ( 26,777) $ ( 2,029) $ — $ ( 28,806)

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2020
Commitments [Abstract]
Future Minimum Royalties	(US$ thousands) Amount Year ending December 31, 2021 $ 6,193 2022 5,140 2023 5,111 2024 4,922 2025 4,652 Thereafter 25,170 Total $ 51,188 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, 2020
Selected Quarterly Financial Information [Abstract]
Schedule of Selected Quarterly Financial Information	Three Months Ended (in US$ thousands, except per share data) March 31, 2020 June 30, 2020 September 30, 2020 December 31, 2020 Revenues $ 409,317 $ 304,348 $ 376,385 $ 372,212 Operating income (loss) 1,626 ( 53,264) ( 40,395) ( 55,918) Net loss ( 8,863) ( 114,330) ( 41,794) ( 61,550) Earnings per share of common stock ( 0.09) ( 1.18) ( 0.37) ( 0.44) 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

Description of Business, Basi_3

Description of Business, Basis of Presentation (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Concentration Risk [Line Items]
Revenues	$ 372,212	$ 376,385	$ 304,348	$ 409,317	$ 445,571	$ 535,841	$ 642,457	$ 591,879
Accounts receivable, net	175,206				133,297				$ 175,206	$ 133,297
Net debt									21,600
Available credit	222,400								222,400
Line of credit	50,000								50,000
Cash	45,500								45,500
Debt	281,900				7,440				281,900	7,440
Revenue [Member] | Five Customers [Member]
Concentration Risk [Line Items]
Revenues									$ 671,900	$ 1,198,200	$ 980,800
Concentration risk, percentage									47.10%	55.00%	51.00%
Accounts Receivable [Member] | Four Customers [Member]
Concentration Risk [Line Items]
Accounts receivable, net	$ 157,600				$ 171,500				$ 157,600	$ 171,500
Concentration risk, percentage									61.50%	78.00%
Labor [Member] | Employee Bargaining Agreements [Member]
Concentration Risk [Line Items]
Concentration risk, percentage									14.00%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Narrative) (Details)	Jan. 01, 2019USD ($)	Oct. 23, 2018	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 19, 2018USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use asset - operating leases, net			$ 19,498,000	$ 62,566,000
Operating lease liabilities			28,996,000	75,369,000
Aggregate impact of foreign currency transaction gain (loss)			(3,200,000)	(1,900,000)	$ (17,800,000)
Cash equivalents			0	0
Restricted cash			300,000	300,000
Amortizing intangible assets amount			620,000
Interest capitalized			0	0
Advance mining royalties			4,400,000	4,900,000
Net deferred income tax liabilities			100,000			$ 40,500,000
Performance obligation			0	0
Provision for credit losses on related party receivables			9,298,000	0	0
Credit losses allowance (non-related party)			300,000
Xcoal Energy and Resources [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accounts receivable, Related parties			91,000,000	86,800,000
Provision for credit losses on related party receivables			$ 9,000,000	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
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)			$ (4,000,000)	$ (2,900,000)	$ 6,900,000
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, 2020USD ($)
Business Acquisition [Line Items]
Goodwill				$ 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 consideration, sales threshold	145	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) - Wesfarmers Curragh Pty Ltd [Member] $ in Thousands	Mar. 29, 2018USD ($)
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] $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Business Acquisition [Line Items]
Revenue	$ 2,296,661
Net Income	$ 192,281

Segment Information (Narrative)

Segment Information (Narrative) (Details)	12 Months Ended
	Dec. 31, 2020segment
Segment Reporting Information [Line Items]
Number of reportable segments	2
Buchanan And Logan Segment [Member]
Segment Reporting Information [Line Items]
Number of operating segments	2
Greenbrier Segment [Member]
Segment Reporting Information [Line Items]
Number of operating segments	1
Pangburn-Shaner-Fallowfield And Russel County Segment [Member]
Segment Reporting Information [Line Items]
Number of operating segments	2
Amonate Segment [Member]
Segment Reporting Information [Line Items]
Number of operating segments	1

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, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reportable segment results
Total revenues										$ 1,462,262	$ 2,215,748	$ 1,980,504
Adjusted EBITDA										53,799	634,168	476,985
Net (loss) income	$ 20,746	$ (61,550)	$ (41,794)	$ (114,330)	$ (8,863)	$ 22,052	$ 69,099	$ 117,506	$ 96,820	(226,537)	305,477	114,589
Total assets	2,214,854	2,148,476				2,214,854				2,148,476	2,214,854
Operating Segments [Member]
Reportable segment results
Adjusted EBITDA										53,799	634,168	476,985
Net (loss) income										(226,537)	305,477	114,589
Total assets	2,214,854	2,148,476				2,214,854				2,148,476	2,214,854	2,209,564
Capital expenditures										123,856	183,283	114,750
Other and Corporate [Member]
Reportable segment results
Adjusted EBITDA										(30,416)	(36,139)	(80,264)
Net (loss) income										(82,039)	(62,112)	(144,159)
Total assets	53,794	(67,630)				53,794				(67,630)	53,794	115,774
Capital expenditures										1,519	1	481
Australia Segment [Member] | Operating Segments [Member]
Reportable segment results
Total revenues										976,369	1,465,957	1,165,580
Adjusted EBITDA										(8,586)	421,660	314,227
Net (loss) income										(66,645)	246,668	164,331
Total assets	1,137,290	1,307,745				1,137,290				1,307,745	1,137,290	1,187,851
Capital expenditures										47,456	77,607	47,208
United States Segment [Member] | Operating Segments [Member]
Reportable segment results
Total revenues										485,893	749,791	814,924
Adjusted EBITDA										92,801	248,647	243,022
Net (loss) income										(77,853)	120,921	94,417
Total assets	$ 1,023,770	$ 908,361				$ 1,023,770				908,361	1,023,770	905,939
Capital expenditures										$ 74,881	$ 105,675	$ 67,061

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, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Segment Information [Abstract]
Net (loss) income	$ 20,746	$ (61,550)	$ (41,794)	$ (114,330)	$ (8,863)	$ 22,052	$ 69,099	$ 117,506	$ 96,820	$ (226,537)	$ 305,477	$ 114,589
Depreciation, depletion and amortization										191,189	176,461	162,117
Interest expense (net of income)										50,585	39,294	57,978
Other foreign exchange gains (losses)										1,175	(1,745)	9,004
Loss on retirement of debt										0	0	58,085
Income tax expense										(60,016)	114,681	75,212
Impairment of assets										78,111	0	0
Losses on idled assets held for sale										9,994	0	0
Provision for credit losses on related party receivables										9,298	0	0
Consolidated adjusted EBITDA										$ 53,799	$ 634,168	$ 476,985

Segment Information (Reconcil_2

Segment Information (Reconciliation of Capital Expenditures) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital expenditures per Consolidated Statement of Cash Flows	$ 117,856	$ 183,283	$ 114,302
Operating Segments [Member]
Segment Reporting, Other Significant Reconciling Item [Line Items]
Capital expenditures per Consolidated Statement of Cash Flows	117,856	183,283	114,302
Accruals for capital expenditures	6,000	0	0
Capital expenditures financed through other financial liabilities	0	0	870
Other adjustments	0	0	(422)
Capital expenditures per segment detail	$ 123,856	$ 183,283	$ 114,750

Segment Information (Disaggrega

Segment Information (Disaggregation of Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Revenues	$ 372,212	$ 376,385	$ 304,348	$ 409,317	$ 445,571	$ 535,841	$ 642,457	$ 591,879
Other revenues									$ 38,663	$ 41,409	$ 34,904
Total									1,462,262	2,215,748	1,980,504
Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues									1,462,262	2,215,748	1,980,504
Other and Corporate [Member]
Disaggregation of Revenue [Line Items]
Revenues									0	0	0
Metallurgical Coal [Member]
Disaggregation of Revenue [Line Items]
Revenues									1,312,767	2,023,962	1,819,106
Thermal Coal [Member]
Disaggregation of Revenue [Line Items]
Revenues									110,832	150,377	126,493
Total Coal Revenue [Member]
Disaggregation of Revenue [Line Items]
Revenues									1,423,599	2,174,339	1,945,599
Australia Segment [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues									976,369	1,465,957	1,165,580
Other revenues									34,143	35,669	29,522
Total									976,369	1,465,957	1,165,580
Australia Segment [Member] | Metallurgical Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues									836,545	1,327,421	1,061,402
Australia Segment [Member] | Thermal Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues									105,681	102,867	74,656
Australia Segment [Member] | Total Coal Revenue [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues									942,226	1,430,288	1,136,058
United States Segment [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues									485,893	749,791	814,924
Other revenues									4,520	5,740	5,383
Total									485,893	749,791	814,924
United States Segment [Member] | Metallurgical Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues									476,222	696,541	757,704
United States Segment [Member] | Thermal Coal [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues									5,151	47,510	51,837
United States Segment [Member] | Total Coal Revenue [Member] | Operating Segments [Member]
Disaggregation of Revenue [Line Items]
Revenues									$ 481,373	$ 744,051	$ 809,541

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, 2020	Dec. 31, 2019	Dec. 31, 2018
Xcoal [Member]
Revenue from External Customer [Line Items]
Concentration risk, percentage	0.09%	0.22%	0.23%
Tata Steel [Member]
Revenue from External Customer [Line Items]
Concentration risk, percentage	0.17%	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, 2020	Dec. 31, 2019	Dec. 31, 2018
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	0.14%	0.22%	0.23%
North America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	0.13%	0.15%	0.20%
Australia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	0.06%	0.05%	0.04%
Asia [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	0.50%	0.52%	0.46%
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	0.13%	0.06%	0.06%
South America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	0.04%		0.01%

Assets Held for Sale (Major Cla

Assets Held for Sale (Major Classes of Assets and Liabilities) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total assets of disposal group			$ 52,524,000
Impairment of assets held for sale	$ 0	$ 0
Disposal Group Held For Sale Or Disposed Of By Sale Not Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Trade receivables, net			55,000
Inventories, net			5,910,000
Other current assets			653,000
Property, plant and equipment, net			45,831,000
Other noncurrent assets			75,000
Total assets of disposal group			52,524,000
Total assets held for sale			52,524,000
Accounts payable			271,000
Accrued expenses and other current liabilities			1,516,000
Current asset retirement obligations			3,199,000
Other financial liabilities			1,384,000
Noncurrent asset retirement obligations			10,349,000
Total liabilities classified as discontinued operations			$ 16,719,000

Impairment of Assets (Narrative

Impairment of Assets (Narrative) (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jun. 30, 2020
Segment Reporting Information [Line Items]
Impairment losses recognized for property, plant and equipment				$ 0	$ 0
Impairment of Assets			$ 78,111,000	$ 0	$ 0
Greenbrier Segment [Member]
Segment Reporting Information [Line Items]
Impairment of Assets	$ 15,000,000	$ 63,100,000
Decreased carrying value of asset	$ 30,000,000	$ 30,000,000	$ 30,000,000			$ 50,000,000

Impairment of Assets (Schedule

Impairment of Assets (Schedule of Impairment of Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Impairment of Assets [Abstract]
Property, plant and equipment, net	$ 77,481
Right of use - operating leases, net	10
Intangible assets, net	620
Total	$ 78,111	$ 0	$ 0

Other, Net (Schedule of Other,

Other, Net (Schedule of Other, Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Other, Net [Abstract]
Loss on foreign exchange swap	$ 0	$ 0	$ (15,695)
Other foreign exchange gains (losses)	(1,175)	1,745	(9,004)
Other income (expenses)	567	904	(2,517)
Total Other, net	$ (608)	$ 2,649	$ (27,216)

Capital Structure (Narrative) (

Capital Structure (Narrative) (Details) $ / shares in Units, $ / shares in Units, $ in Millions	Sep. 15, 2020AUD ($)$ / sharesshares	Sep. 15, 2020USD ($)shares	Aug. 26, 2020AUD ($)shares	Aug. 26, 2020USD ($)shares	Mar. 31, 2020USD ($)$ / shares	Sep. 20, 2019USD ($)$ / shares	Mar. 29, 2019USD ($)$ / shares	Oct. 23, 2018USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)shares
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	138,387,890	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
New shares issued											442,314,000
Issuance costs amount | $								$ 30,600,000
Shares outstanding											96,651,692
Dividends | $						$ 108,200,000			$ 24,163,000	$ 408,046,000
Return of capital | $										288,020,000
Proceeds from issuance of common stocks | $									171,585,000	0	$ 0
Proceeds from initial public offering, net | $								$ 473,400,000	$ 0	$ 0	$ 442,314,000
Placement [Member]
Class of Stock [Line Items]
Common stock, shares issued (in shares)			39,891,149	39,891,149
Proceeds from issuance of common stocks			$ 239.4	$ 171,700,000
Retail Entitlement Offer [Member]
Class of Stock [Line Items]
Common stock, shares issued (in shares)	1,845,049
Proceeds from issuance of common stocks	$ 11.1	$ 8,100,000
Placement And Retailment Entitlement Offer [Member]
Class of Stock [Line Items]
Common stock, shares issued (in shares)									41,736,198
Common stock, par value per share (in dollars per share) | $ / shares									$ 0.01
Proceeds from issuance of common stocks | $									$ 171,600,000
Common Stock [Member]
Class of Stock [Line Items]
Share equivalent ratio									0.1
New shares issued								16,651,692	41,736,198		16,651,692
Shares outstanding									138,387,890	96,651,692
Return of capital | $						$ 288,000,000
Dividends Payable Amount Per Share | $ / shares					$ 0.25	$ 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]
Number of shares sold								2,691,896.4
Coronado Group LLC [Member] | Common Stock [Member] | New Investors [Member]
Class of Stock [Line Items]
Shares outstanding									61,079,786
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
New shares issued								166,516,920
Shares outstanding									1,383,878,900	966,516,920
Dividends | $					$ 24,200,000		$ 299,700,000
Dividends Payable Amount Per Share | $ / shares					$ 0.025	0.112	$ 0.31
Return of capital, Amount per share | $ / shares						$ 0.298
CDI [Member] | Placement [Member]
Class of Stock [Line Items]
Common stock, shares issued (in shares)			0.60	0.60
New shares issued			398,911,490	398,911,490
CDI [Member] | Retail Entitlement Offer [Member]
Class of Stock [Line Items]
New shares issued	18,450,490	18,450,490
Price per share | $ / shares	$ 0.60
CDI [Member] | Placement And Retailment Entitlement Offer [Member]
Class of Stock [Line Items]
Pro-Rata accelerated non-renounceable entitlement conversion ratio			0.18	0.18
CDI [Member] | Coronado Group LLC [Member]
Class of Stock [Line Items]
Number of shares sold								26,918,964
Shares outstanding									773,081,036
Percentage of ownership after transaction									55.90%
CDI [Member] | Coronado Group LLC [Member] | New Investors [Member]
Class of Stock [Line Items]
Shares outstanding									610,797,864
CDI [Member] | Coronado Group LLC [Member] | Common Stock [Member]
Class of Stock [Line Items]
Shares outstanding									77,308,104

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, 2020		Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020		Dec. 31, 2019		Dec. 31, 2018
Numerator:
Net income		$ 20,746	$ (61,550)		$ (41,794)	$ (114,330)	$ (8,863)	$ 22,052	$ 69,099	$ 117,506	$ 96,820	$ (226,537)		$ 305,477		$ 114,589
Less: Net income attributable to Non-controlling interests		(17)										(69)		(61)		(92)
Net income attributable to common stockholders, after allocation of earnings to participating securities (1)		$ 20,763										(226,468)		305,538
Net Income												$ (226,468)		$ 305,538		114,681
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												111,073		96,652		96,652
Effects of dilutive shares												0		3		4
Weighted average diluted shares of common stock outstanding												111,073		96,655		96,656
Earnings Per Share (US$):
Basic			$ (0.44)	[1]	$ (0.37)	$ (1.18)	$ (0.09)	$ 0.23	$ 0.71	$ 1.22	$ 1	$ (2.04)	[1]	$ 3.16	[1]	$ 0.21	[1]
Diluted	[1]											$ (2.04)		$ 3.16		0.21
Pro forma Earnings Per Share (US$):
Basic	[2]															0.97
Diluted	[2]															$ 0.97
[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 8(c).
[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 8(c).

Inventories (Schedule of Invent

Inventories (Schedule of Inventories) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Inventories [Abstract]
Raw coal	$ 19,557	$ 41,127
Saleable coal	26,581	63,006
Total coal inventories	46,138	104,133
Supplies inventories	63,997	58,037
Total inventories	$ 110,135	$ 162,170

Property, Plant and Equipment (

Property, Plant and Equipment (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation and depletion	$ 187.7	$ 167.2	$ 152.7

Property, Plant and Equipment_2

Property, Plant and Equipment (Schedule of Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	$ 2,133,443	$ 2,132,379
Less accumulated depreciation, depletion and amortization	611,935	499,591
Net property, plant and equipment	1,521,508	1,632,788
Land [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	27,985	27,037
Buildings And Improvements [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	89,726	80,658
Plant, Machinery, Mining Equipment And Transportation Vehicles [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	939,521	896,392
Mineral Rights And Reserves [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	374,340	464,710
Office And Computer Equipment [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	4,316	3,977
Mine Development [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	577,631	497,439
Asset Retirement Obligation Asset [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	81,603	81,520
Construction In Process [Member]
Property Plant And Equipment [Line Items]
Property, plant, equipment and equipment, gross	$ 38,321	$ 80,646

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Mar. 31, 2016
Acquired Finite Lived Intangible Assets [Line Items]
Amortization expense		$ 200,000	$ 300,000	$ 300,000
2021		200,000
2022		200,000
2023		200,000
2024		200,000
2025		200,000
Goodwill		28,008,000	28,008,000
Impairment		0	0
Mining Permits [Member] | Greenbrier Segment [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Impairment of assets	$ 600,000
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, 2020	Dec. 31, 2019
Acquired Finite Lived Intangible Assets [Line Items]
Intangible assets, Gross carrying amount	$ 5,642	$ 7,142
Intangible assets, Accumulated amortization	1,425	2,063
Total intangible assets, Net carrying amount	$ 4,217	$ 5,079
Mining Permits [Member] | Greenbrier [Member]
Acquired Finite Lived Intangible Assets [Line Items]
Weighted average amortization period (years)		14 years
Intangible assets, Gross carrying amount		$ 1,500
Intangible assets, Accumulated amortization		840
Total intangible assets, Net carrying amount		$ 660
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 assets, Accumulated amortization	834	756
Total intangible assets, Net carrying amount	$ 808	$ 886
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 assets, Accumulated amortization	591	467
Total intangible assets, Net carrying amount	$ 3,409	$ 3,533

Other Assets (Schedule of Other

Other Assets (Schedule of Other Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Other Assets [Abstract]
Prepayments	$ 24,112	$ 19,119
Long service leave receivable	10,990	9,027
Other	8,904	15,963
Total other current assets	44,006	44,109
Favorable mineral leases	3,925	3,982
Deferred debt issue costs	7,475	12,796
Long service leave receivable	864	734
Total other non-current assets	$ 12,264	$ 17,512

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, 2020AUD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019AUD ($)	Dec. 31, 2019USD ($)
Accrued Expenses and Other Current Liabilities [Abstract]
Wages and employee benefits		$ 32,386		$ 61,008
Taxes other than income taxes		7,024		3,899
Accrued royalties		36,149		43,468
Accrued freight costs		29,199		30,416
Accrued mining fees		76,044		49,027
Acquisition related accruals		33,119		30,190
Other liabilities		20,605		20,780
Total accrued expenses and other current liabilities		234,526		238,788
Stamp duty payable	$ 43	$ 33,100	$ 43	$ 33,100

Leases (Narrative) (Details)

Leases (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2020
Equipment Embedded Within Mining Service Contracts [Member]
Lessee, Lease, Description [Line Items]
Right of use assets derecognized		$ 25.9
Lease liabilities derecognized		$ 27
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) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating lease costs:
Operating lease costs	$ 17,257	$ 30,236
Cash paid for operating lease liabilities	15,329	25,877
Finance lease costs:
Amortization of right of use assets	1,867	2,230
Interest on lease liabilities	88	197
Total finance lease costs	$ 1,955	$ 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, 2020	Dec. 31, 2019
Operating leases:
Operating lease right-of-use assets	$ 19,498	$ 62,566
Finance leases:
Property and equipment	2,133,443	2,132,379
Accumulated depreciation	(611,935)	(499,591)
Net property, plant and equipment	1,521,508	1,632,788
Current operating lease obligations	8,414	27,204
Operating lease liabilities, less current portion	20,582	48,165
Total Operating lease liabilities	$ 28,996	$ 75,369
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Total Operating lease liabilities	Total Operating lease liabilities
Current finance lease obligations	$ 0	$ 2,481
Total Finance lease liabilities	$ 28,996	$ 77,850
Operating Lease Liability Current Statement Of Financial Position Extensible List	Current operating lease obligations	Current operating lease obligations
Operating Lease Liability Noncurrent Statement Of Financial Position Extensible List	Operating lease liabilities, less current portion	Operating lease liabilities, less current portion
Weighted Average Remaining Lease Term (Years)
Finance leases		8 months 1 day
Operating leases	3 years 4 months 6 days	2 years 10 months 20 days
Weighted Average Discount Rate
Finance leases	0.00%	0.0625%
Operating leases	7.94%	0.08%
Finance Leases [Member]
Finance leases:
Property and equipment	$ 822	$ 7,881
Accumulated depreciation	(641)	(5,144)
Net property, plant and equipment	$ 181	$ 2,737

Leases (Schedule of Maturities

Leases (Schedule of Maturities of Operating and Finance Lease Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Operating Leases
2021	$ 10,063
2022	8,965
2023	9,290
2024	2,970
2025	920
Thereafter	868
Total lease liability	33,076
Less imputed interest	(4,080)
Total lease liability	$ 28,996	$ 75,369

Leases (Schedule of Maturitie_2

Leases (Schedule of Maturities of Operating and Finance Lease Liabilities II) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Operating Leases
Total lease liability	$ 28,996	$ 75,369
Less imputed interest	4,080
Total lease liability	$ 33,076

Asset Retirement Obligations (N

Asset Retirement Obligations (Narrative) (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
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, 2020	Dec. 31, 2019
Asset Retirement Obligations [Abstract]
Total asset retirement obligations, beginning balance	$ 131,774	$ 125,791
ARO liability additions	7,044	3,989
Accretion	9,418	9,367
Reclamation performed in the year	(2,859)	(3,456)
Gain on settlement of ARO		(462)
Change in estimate recorded to operations	(5,973)
Change in estimate recorded to assets	(11,139)	(3,172)
Foreign currency translation adjustment	7,427	(283)
ARO liability reclassified to liabilities held for sale	(13,548)
Total asset retirement obligations, ending balance	122,144	131,774
Less current portion	(6,012)	(10,064)
Asset retirement obligation, excluding current portion	$ 116,132	$ 121,710

Interest Bearing Liabilities (N

Interest Bearing Liabilities (Narrative) (Details) $ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2020AUD ($)	Dec. 31, 2020USD ($)
Debt Instrument [Line Items]
Long-term debt		$ 330,000			$ 327,600
Line of credit					50,000
Repayments of long term debt	$ 207,400
Proceeds from issuance of common stocks	171,585	$ 0	$ 0
Placement And Retailment Entitlement Offer [Member]
Debt Instrument [Line Items]
Proceeds from issuance of common stocks	171,600
Debt Instrument, Redemption, Period One [Member]
Debt Instrument [Line Items]
Cost reduction	25,000
Debt Instrument, Redemption, Period Two [Member]
Debt Instrument [Line Items]
Cost reduction	25,000
Debt Instrument, Redemption, Period Three [Member]
Debt Instrument [Line Items]
Cost reduction	25,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Draw from revolving facility	$ 205,000
Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period One [Member]
Debt Instrument [Line Items]
Debt instrument term, extension period	1 month
Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period Two [Member]
Debt Instrument [Line Items]
Debt instrument term, extension period	2 months
Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period Three [Member]
Debt Instrument [Line Items]
Debt instrument term, extension period	3 months
Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period Four
Debt Instrument [Line Items]
Debt instrument term, extension period	6 months
Facility A [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					350,000
Facility A [Member] | Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period One [Member]
Debt Instrument [Line Items]
Debt term	1 month
Facility A [Member] | Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period Two [Member]
Debt Instrument [Line Items]
Debt term	2 months
Facility A [Member] | Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period Three [Member]
Debt Instrument [Line Items]
Debt term	3 months
Facility A [Member] | Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period Four
Debt Instrument [Line Items]
Debt term	6 months
Facility B [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 130
Facility C [Member] | Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 200,000
Facility C [Member] | Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period One [Member]
Debt Instrument [Line Items]
Debt term	1 month
Facility C [Member] | Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period Two [Member]
Debt Instrument [Line Items]
Debt term	2 months
Facility C [Member] | Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period Three [Member]
Debt Instrument [Line Items]
Debt term	3 months
Facility C [Member] | Revolving Credit Facility [Member] | Debt Instrument, Redemption, Period Four
Debt Instrument [Line Items]
Debt term	6 months

Other Financial Liabilities (Su

Other Financial Liabilities (Summary of Other Financial Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Other Long Term Debt Current	$ 4,231
Derivatives liability	2,898
Total other current financial liabilities	7,129
Total debt	281,900	$ 7,440
Less current instalments		5,894
Other financial liabilities, excluding current instalments		1,546
Collateralized Notes Payable To Equipment Financing Companies [Member]
Debt Instrument [Line Items]
Other Long Term Debt Current	$ 162
Total debt		$ 4,039
Debt Instrument, Maturity Date	Sep. 19, 2021	Sep. 19, 2021
Unsecured Notes Payable To Insurance Premium Finance Company [Member]
Debt Instrument [Line Items]
Other Long Term Debt Current	$ 4,069
Total debt		$ 3,401
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	$ 543	$ 467
Debt instrument, interest rate	2.80%	3.80%
Minimum [Member] | Collateralized Notes Payable To Equipment Financing Companies [Member]
Debt Instrument [Line Items]
Aggregate monthly instalments	$ 6	$ 4
Minimum [Member] | Unsecured Notes Payable To Insurance Premium Finance Company [Member]
Debt Instrument [Line Items]
Aggregate monthly instalments	$ 474	$ 372

Contract Obligations (Narrative

Contract Obligations (Narrative) (Details) - Non-Market Coal Supply Agreement [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Other Commitments [Line Items]
Non-market portion of the coal leases	$ 27.3
Amortization of liability	32.6	$ 33.9
Amortization for the liability	$ 307

Contract Obligations (Summary o

Contract Obligations (Summary of Contract Obligations) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Short-term	$ 40,295	$ 36,935
Long-term	185,823	204,877
Total	226,118	241,812
Coal Leases Contract Liability [Member]
Debt Instrument [Line Items]
Short-term	843	843
Long-term	20,667	21,312
Total	21,510	22,155
Stanwell Below Market Coal Supply Agreement [Member]
Debt Instrument [Line Items]
Short-term	39,452	36,092
Long-term	165,156	183,565
Total	$ 204,608	$ 219,657

Deferred Consideration Liabil_3

Deferred Consideration Liability (Narrative) (Details) $ in Thousands, $ in Millions	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Aug. 14, 2018AUD ($)	Aug. 14, 2018USD ($)
Deferred Consideration Liability [Line Items]
Deferred consideration liability	$ 216,513	$ 174,605
Stanwell Reserved Area Deferred Consideration [Member]
Deferred Consideration Liability [Line Items]
Deferred consideration liability	$ 216,513	$ 174,605	$ 210	$ 155,200
Pre-tax discount			13.00%	13.00%

Deferred Consideration Liabil_4

Deferred Consideration Liability (Schedule of Deferred Consideration Liability) (Details) $ in Thousands, $ in Millions	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Aug. 14, 2018AUD ($)	Aug. 14, 2018USD ($)
Deferred Consideration Liability [Line Items]
Deferred consideration liability	$ 216,513	$ 174,605
Stanwell Reserved Area Deferred Consideration [Member]
Deferred Consideration Liability [Line Items]
Deferred consideration liability	$ 216,513	$ 174,605	$ 210	$ 155,200

Workers' Compensation and Pne_2

Workers' Compensation and Pneumoconiosis (Black Lung) Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	May 01, 2021	May 01, 2020	May 01, 2019
Workers' Compensation [Line Items]
Cash collateral in escrow account	$ 26
Incurred claims, premium expenses and administrative fees related to workers compensation	23.9	$ 28	$ 23.7
Surety Bond [Member]
Workers' Compensation [Line Items]
Cash collateral in escrow account	2.3
Letters Of Credit [Member]
Workers' Compensation [Line Items]
Cash collateral in escrow account	16.8
Cash Collateral [Member]
Workers' Compensation [Line Items]
Cash collateral in escrow account	6.9
Workers' Compensation Insurance [Member]
Workers' Compensation [Line Items]
Workers' compensation insurance, claims per occurrence				$ 0.5
Workers' compensation insurance, aggregate claims					$ 17	$ 18
Collateral deposit	28
Cash collateral in escrow account	6.9
Incurred claims, premium expenses and administrative fees related to workers compensation	9.5	13.8	$ 18.7
Workers' compensation liability	$ 24.4	$ 20.9
Workers' Compensation Insurance [Member] | Scenario, Forecast [Member]
Workers' Compensation [Line Items]
Workers' compensation insurance, aggregate claims				$ 15

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Contribution Plan Disclosure [Line Items]
Self-insured liability	$ 1.6	$ 2.2
Incurred claims, premium expenses and administrative fees	23.9	28	$ 23.7
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	$ 2.7	$ 3.3	$ 3.6

Share-Based Compensation (Narra

Share-Based Compensation (Narrative) (Details) $ / shares in Units, $ in Thousands	Aug. 05, 2019$ / shares	Oct. 23, 2018$ / shares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2020$ / shares	Oct. 23, 2018$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation | $			$ 1,637	$ 321	$ 541
Weighted average grant date fair value of all Option Awards granted (per share) | $ / shares			$ 0.27
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
Return of capital (per share) | $ / shares	$ 0.298
2018 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation | $			$ 1,600	$ 300	$ 500
Total unrecognized compensation cost | $			$ 1,000
Total unrecognized compensation cost, weighted average period of recognition			3 years 3 months		2 years 3 months
Options exercise price | $ / shares	$ 2.54
2018 Equity Incentive Plan [Member] | CDI [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share equivalent ratio			10
Performance Stock Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards, other than options, granted in period			3,203,988	0	1,001,914
Weighted average grant date fair value (per share) | (per share)			$ 0.48			$ 0.67
Awards, other than options, vested			0
Performance Stock Unit [Member] | TSR Criteria [Member] | 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage			25.00%
Performance Stock Unit [Member] | TSR Criteria [Member] | 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage			55.56%
Performance Stock Unit [Member] | Scorecard Criteria [Member] | 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage			44.44%
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				0	54,687
Awards, other than options, vested				43,750	10,937
RSU [Member] | Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards, other than options, granted in period			0
RSU [Member] | 2019 STI Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards, other than options, granted in period			552,129
Awards, other than options, vested			0
RSU [Member] | 2019 STI Plan [Member] | CDI [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (per share) | (per share)			$ 1.29			$ 1.93
Entitlement of shares			1
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%
Stock Option [Member] | TSR Criteria [Member] | 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage			25.00%

Share-Based Compensation (Summa

Share-Based Compensation (Summary of Awards Granted) (Details)	12 Months Ended
	Dec. 31, 2020shares
Awarded In 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period	01/01/2020 - 31/12/2022
Awarded In 2020 [Member] | Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted	0
Awarded In 2020 [Member] | Performance Stock Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted	3,203,988
Awarded In 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance period	01/01/2019 - 31/12/2021
Awarded In 2018 [Member] | Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted	1,336,454
Awarded In 2018 [Member] | Performance Stock Unit [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares granted	1,001,914

Share-Based Compensation (Sum_2

Share-Based Compensation (Summary of Performance Metrics) (Details)	12 Months Ended
	Dec. 31, 2020
2020 [Member] | Scorecard Awards [Member] | Total Shareholder Return [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards granted	0.22%
2020 [Member] | Scorecard Awards [Member] | Safety [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards granted	0.22%
2020 [Member] | Scorecard Awards [Member] | Cashflow [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards granted	0.22%
2020 [Member] | Relative TSR [Member] | Total Shareholder Return [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards granted	0.33%
2018 [Member] | Scorecard Awards [Member] | Production [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards granted	0.25%
2018 [Member] | Scorecard Awards [Member] | Production Costs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards granted	0.25%
2018 [Member] | Relative TSR [Member] | Total Shareholder Return [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards granted	0.25%
2018 [Member] | Relative TSR [Member] | Safety [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of awards granted	0.25%

Share-Based Compensation (Sum_3

Share-Based Compensation (Summary of Stock Option Activity) (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-Based Compensation [Abstract]
Outstanding, Number of Options, Beginning of period	1,292,476	1,336,454	0
Granted, Number of options	0	0	1,336,454
Forfeited, Number of options	(209,375)	(43,978)	0
Outstanding, Number of Options, End of period	1,083,101	1,292,476	1,336,454
Weighted Average Exercise Price per CDI	$ 2.54	$ 2.54	$ 2.84
Weighted-average remaining contractual term (in Years)	2 years 3 months	3 years 3 months	4 years 3 months

Share-Based Compensation (Sched

Share-Based Compensation (Schedule of Fair Value Assumptions for Stock Options) (Details) - Stock Option [Member] - Awarded In 2018 [Member]	12 Months Ended
	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term of the stock options (in years)	7 years 2 months 19 days
Dividend yield	10.00%
Expected volatility	35.00%
Risk-free interest rate	2.46%

Share-Based Compensation (Sum_4

Share-Based Compensation (Summary of Performance Stock Units) (Details) - Performance Stock Unit [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested, Number of units, Beginning of period	988,721	1,001,914	0
Granted, Number of units	3,203,988	0	1,001,914
Forfeited, Number of units	(189,926)	(13,193)	0
Nonvested, Number of units, End of period	4,002,783	988,721	1,001,914
Weighted-average grant date fair value (per CDI)	$ 0.79	$ 0.0183	$ 0.0183
Weighted-average remaining term (in years)	3 years 3 days	3 years 3 months	4 years 3 months

Share-Based Compensation (Sch_2

Share-Based Compensation (Schedule of Fair Value Assumptions for Performance Shares) (Details) - Performance Stock Unit [Member]	12 Months Ended
	Dec. 31, 2020
Awarded In 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time to maturity (in years)	4 years 6 months 7 days
Dividend yield	0.10%
Expected volatility	35.00%
Risk-free interest rate	2.23%
Awarded In 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Time to maturity (in years)	3 years 5 months 26 days
Dividend yield	1.60%
Expected volatility	60.00%
Risk-free interest rate	0.18%

Share-Based Compensation (Sum_5

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	0
Granted, Number of units	0	54,687
Vested, Number of units	(43,750)	(10,937)
Nonvested, Number of units, End of period	0	43,750
Weighted-average grant date fair value (per CDI)	$ 0	$ 2.84
Weighted-average remaining term (in years)		1 year

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Contingency [Line Items]
Statutory tax rate	35.00%		21.00%
Unrecognized tax benefits	$ 0	$ 14,200,000
Amounts related to interest and penalties	0	0	$ 0
Uncertain tax benefits related to prior periods		$ 14,200,000
Australian Taxation Office [Member]
Income Tax Contingency [Line Items]
Tax refund	6,900,000
Tax losses carried forward	46,700,000
Internal Revenue Service IRS [Member]
Income Tax Contingency [Line Items]
Tax refund	7,900,000
Tax losses carried forward	$ 10,900,000

Income Taxes (Schedule of Incom

Income Taxes (Schedule of Income (Loss) Before Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes [Abstract]
U.S.	$ (116,354)	$ 138,411	$ 133,120
Non-U.S.	(170,199)	281,747	56,681
Total	$ (286,553)	$ 420,158	$ 189,801

Income Taxes (Schedule of Inc_2

Income Taxes (Schedule of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes [Abstract]
Current, U.S. federal	$ (28,959)	$ 16,518	$ 12,613
Current, Non-U.S.	(18,967)	79,228	7,493
Current, State	(1,034)	3,737	1,885
Total current	(48,960)	99,483	21,991
Deferred, U.S. federal	18,353	3,733	33,190
Deferred, Non-U.S.	(18,757)	6,030	11,728
Deferred, State	(10,652)	5,435	8,303
Total deferred	(11,056)	15,198	53,221
Total income tax expense	$ (60,016)	$ 114,681	$ 75,212

Income Taxes (Reconciliation of

Income Taxes (Reconciliation of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes [Abstract]
Expected income tax expense (benefit) at U.S. federal statutory rate	$ (60,176)	$ 88,233	$ 39,858
Non-taxable income	0	0	(21,777)
Permanent differences	(3,144)	3,246	147
Initial recognition of deferred taxes	0	0	40,557
Foreign tax deductions method change and prior year amendments	28,952	0	0
Australian branch impact on US taxes	(21,398)	15,956	13,236
State income taxes, net of federal benefit	(4,250)	7,246	3,191
Total income tax expense	$ (60,016)	$ 114,681	$ 75,212
Effective tax rate	0.209%	0.273%	0.396%

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Taxes) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Abstract]
Accruals and provisions	$ 35,523	$ 26,572
Contract obligations	157,446	156,929
Asset retirement obligations	42,475	25,992
Goodwill	7,491	7,491
Tax losses	56,340	0
Interest limitation carried forward	0	0
Other	20,286	37,406
Gross deferred income tax assets	319,561	254,390
Valuation allowance	(26,523)	(19,988)
Total deferred income tax assets, net of valuation allowance	293,038	234,402
Property, plant, equipment and mine development, principally due to differences in depreciation, depletion and asset impairments	(272,450)	(258,816)
Warehouse stock	(15,886)	(13,570)
U.S. liability on foreign deferred taxes	(17,254)	(1,993)
Other	(27,160)	(5,144)
Total deferred income tax liabilities	(332,750)	(279,523)
Net deferred income tax (liability)	$ (39,712)	$ (45,121)

Derivatives and Fair Value Me_3

Derivatives and Fair Value Measurement (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Projected Cash Flows [Member] | Fair Value, Inputs, Level 3 [Member]
Derivatives, Fair Value [Line Items]
Contingent royalty consideration	$ 0
Forward Contracts [Member]
Derivatives, Fair Value [Line Items]
Notional amount	51,900,000	$ 57,200,000
Unrealized Gain Loss On Derivatives	2,900,000
Forward Foreign Currency Contracts [Member]
Derivatives, Fair Value [Line Items]
Notional amount	$ 0	$ 24,300,000

Derivatives and Fair Value Me_4

Derivatives and Fair Value Measurement (Summary of Derivative Financial Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Derivative [Line Items]
Derivative assets		$ 4,133
Derivative liability	$ 2,898
Forward Contracts [Member] | Other Current Assets [Member]
Derivative [Line Items]
Derivative assets		953
Forward Foreign Currency Contracts [Member] | Other Current Financial Liabilities [Member]
Derivative [Line Items]
Derivative liability	$ 2,898
Forward Foreign Currency Contracts [Member] | Other Current Assets [Member]
Derivative [Line Items]
Derivative assets		$ 3,180

Derivatives and Fair Value Me_5

Derivatives and Fair Value Measurement (Net Amounts of Derivative Assets and Liabilities) (Details) l in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)l	Dec. 31, 2019USD ($)l
Forward Fuel Contracts [Member]
Derivatives, Fair Value [Line Items]
Notional amount	135,114	121,957
Forward Foreign Currency Contracts [Member]
Derivatives, Fair Value [Line Items]
Notional amount		24,300
Notional amount | $	$ 0	$ 24,300,000

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, 2020	Dec. 31, 2019
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets/(Liabilities) Total	$ 2,898	$ 2,590
Forward Commodity Contract [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets	2,898	3,180
Forward Foreign Currency Contracts [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets		953
Contingent Royalty [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities		(1,543)
Fair Value, Inputs, Level 2 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets/(Liabilities) Total	2,898	4,133
Fair Value, Inputs, Level 2 [Member] | Forward Commodity Contract [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets	$ 2,898	3,180
Fair Value, Inputs, Level 2 [Member] | Forward Foreign Currency Contracts [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets		953
Fair Value, Inputs, Level 3 [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Assets/(Liabilities) Total		1,543
Fair Value, Inputs, Level 3 [Member] | Contingent Royalty [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities		$ (1,543)

Derivatives and Fair Value Me_7

Derivatives and Fair Value Measurement (Quantitative Information about Level 3 Fair Value Measurements) (Details) - Fair Value, Inputs, Level 3 [Member] T in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)T$ / t	Dec. 31, 2019USD ($)T$ / t
Projected Cash Flows [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability	$ 0
Black-Sholes Options Model [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Contingent Royalty Liability	$ 0	$ 1,543,000
Contingent royalty consideration - current		690,000
Contingent royalty consideration - non-current		$ 860,000
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	93.3	104.73
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	88.3	87.26
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	91	94.76
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	829	4,445
Export Volume Forecast Period	3 months	15 months
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
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
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
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
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

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Losses (Schedule of Accumulated Comprehensive Losses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income, beginning of period	$ (45,206)	$ (49,609)
Net current-period other comprehensive income (loss):
Loss in other comprehensive income (loss) before reclassifications	(39,289)	6,914
(Gain) loss reclassified from accumulated other comprehensive income (loss)	20,889	421
Gain on long-term intra-entity foreign currency transactions	32,692
Tax effects	(2,108)	(2,932)	$ (1,529)
Total other comprehensive income (loss)	16,400	4,403	(49,609)
Accumulated other comprehensive income, end of period	(28,806)	(45,206)	(49,609)
Foreign Currency Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income, beginning of period	(48,265)	(45,827)
Net current-period other comprehensive income (loss):
Loss in other comprehensive income (loss) before reclassifications	(11,204)	(2,438)
(Gain) loss reclassified from accumulated other comprehensive income (loss)	0	0
Gain on long-term intra-entity foreign currency transactions	32,692
Tax effects	0	0
Total other comprehensive income (loss)	21,488	(2,438)
Accumulated other comprehensive income, end of period	(26,777)	(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	2,378	(3,782)
Net current-period other comprehensive income (loss):
Loss in other comprehensive income (loss) before reclassifications	(26,661)	9,826
(Gain) loss reclassified from accumulated other comprehensive income (loss)	20,432		(1,026)
Gain on long-term intra-entity foreign currency transactions	0
Tax effects	(1,822)	(2,640)
Total other comprehensive income (loss)	(4,407)	6,160
Accumulated other comprehensive income, end of period	(2,029)	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	681	0
Net current-period other comprehensive income (loss):
Loss in other comprehensive income (loss) before reclassifications	(1,424)	(474)
(Gain) loss reclassified from accumulated other comprehensive income (loss)	457	1,447
Gain on long-term intra-entity foreign currency transactions	0
Tax effects	(286)	(292)
Total other comprehensive income (loss)	(681)	681
Accumulated other comprehensive income, end of period	$ 0	$ 681	$ 0

Commitments (Narrative) (Detail

Commitments (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Commitments [Abstract]
Purchase commitments for capital expenditures	$ 24.9
Take-or-pay arrangement term	11 years
Take-or-pay arrangements, total	$ 1,400
Take-or-pay arrangements, due within the next year	$ 119.2

Commitments (Future Minimum Roy

Commitments (Future Minimum Royalties) (Details) $ in Thousands	Dec. 31, 2019USD ($)
Commitments [Abstract]
2021	$ 6,193
2022	5,140
2023	5,111
2024	4,922
2025	4,652
Thereafter	25,170
Total	$ 51,188

Contingencies (Narrative) (Deta

Contingencies (Narrative) (Details) - Dec. 31, 2020 $ in Millions, $ in Millions	AUD ($)	USD ($)
Loss Contingencies [Line Items]
Surety bonds		$ 32.3
Facility B [Member]
Loss Contingencies [Line Items]
Guarantee Obligations Available	$ 130
Company guarantees	$ 94.6

Related-Party Transactions (Nar

Related-Party Transactions (Narrative) (Details) - USD ($)	Feb. 25, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Oct. 23, 2018	Jun. 30, 2016
Related Party Transaction [Line Items]
Provision for discounting and credit losses		$ (9,298,000)	$ 0	$ 0
JEP Mining LLC [Member]
Related Party Transaction [Line Items]
Notes receivable		600,000	600,000
Interest receivables		200,000	200,000
JEP Mining LLC [Member] | Greenbrier [Member]
Related Party Transaction [Line Items]
Ownership's contributed amount		$ 70,000
Percentage of ownership		50.00%
JEP Mining LLC [Member] | SYR Energy Partners LP [Member]
Related Party Transaction [Line Items]
Ownership's contributed amount		$ 70,000
Percentage of ownership		50.00%
X-Coal [Member]
Related Party Transaction [Line Items]
Revenue from related parties		$ 134,600,000	468,900,000	$ 444,900,000
Purchases from related party		10,300,000
Accounts receivable		91,000,000	86,800,000
Receivables due from related party		82,000,000
Provision for discounting and credit losses		(9,000,000)	$ 0
Past due		85,200,000
Due from related party, backed by a letter of credit		$ 5,800,000
X-Coal [Member] | Subsequent Event [Member]
Related Party Transaction [Line Items]
Receipts from related party	$ 20,100,000
Due from related party	$ 65,100,000
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		55.90%
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) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)	Jan. 06, 2021AUD ($)	Jan. 06, 2021USD ($)	Aug. 12, 2020USD ($)	Aug. 11, 2020USD ($)
Subsequent Event [Line Items]
Line of credit	$ 50
Macquarie Bank Limited [Member]
Subsequent Event [Line Items]
Available credit				$ 540.6	$ 550
Percent of funds applied to available credit		40.00%	40.00%
Macquarie Bank Limited [Member] | Maximum [Member]
Subsequent Event [Line Items]
Expiration period	5 years
Debt instrument, interest rate		7.80%	7.80%
Subsequent Event [Member] | Macquarie Bank Limited [Member]
Subsequent Event [Line Items]
Line of credit		$ 30.2	$ 23.5

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, 2020		Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2020		Dec. 31, 2019		Dec. 31, 2018
Selected Quarterly Financial Information [Abstract]
Revenues		$ 372,212		$ 376,385	$ 304,348	$ 409,317	$ 445,571	$ 535,841	$ 642,457	$ 591,879
Operating Income (Loss)		(55,918)		(40,395)	(53,264)	1,626	27,002	110,208	176,615	142,978	$ (147,951)		$ 456,803		$ 333,080
Net (loss) income	$ 20,746	$ (61,550)		$ (41,794)	$ (114,330)	$ (8,863)	$ 22,052	$ 69,099	$ 117,506	$ 96,820	$ (226,537)		$ 305,477		$ 114,589
Earnings per share of common stock		$ (0.44)	[1]	$ (0.37)	$ (1.18)	$ (0.09)	$ 0.23	$ 0.71	$ 1.22	$ 1	$ (2.04)	[1]	$ 3.16	[1]	$ 0.21	[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 8(c).