XML 15 R5.htm IDEA: XBRL DOCUMENT v3.10.0.1
Condensed consolidated statements of changes in owners'/partners' equity - USD ($)
$ in Thousands
General partner units
Common units
Subordinated units
Incentive distribution rights
Preference units
Total Partners' equity
Total Owners' Capital
Total
Balance at the beginning of the period at Dec. 31, 2016 [1] $ 10,095 $ 565,408 $ 60,988 $ 5,878   $ 642,369 $ 196,937 $ 839,306
Balance at beginning of period (in units) at Dec. 31, 2016 701,933 24,572,358 9,822,358          
Profit and total comprehensive income attributable to GasLog's operations (see Note 14)             21,606 21,606
Net proceeds from public offerings and issuances of common units and general partner units $ 1,809 $ 86,994       88,803   88,803
Number of units issued for net proceeds from public offerings and issuances of common units and general partner units 87,365 4,280,877            
Net proceeds from public offering and issuance of preference units (Note 5)         $ 138,782 138,782   138,782
Number of units issued for net proceeds from public offering and issuance of preference units (see Note 5)         5,750,000      
Cash distribution to GasLog in exchange for net assets contribution to the Partnership             (66,643) (66,643)
Difference between net book values of acquired subsidiary and consideration paid $ (820) $ (173) $ (10,321)     (11,314) 11,314  
Distributions declared (Note 13) (793) (28,099) (9,724) (1,054)   (39,670)   (39,670)
Share-based compensation, net of accrued distribution 5 195 19 44   263   263
Conversion of subordinated units to common units   $ 46,047 $ (46,047)          
Number of units issued for conversion of subordinated units to common units   9,822,358 (9,822,358)          
Partnership's profit and total comprehensive income (Note 14) 777 $ 32,073 $ 5,085 896 $ 1,549 40,380   40,380
Balance at the end of the period at Jun. 30, 2017 [1] $ 11,073 $ 702,445   5,764 $ 140,331 859,613 163,214 1,022,827
Balance at end of period (in units) at Jun. 30, 2017 789,298 38,675,593     5,750,000      
Balance at the beginning of the period at Dec. 31, 2017 [1] $ 11,781 $ 752,456   6,596 $ 139,321 910,154 53,354 963,508 [2]
Balance at beginning of period (in units) at Dec. 31, 2017 836,779 41,002,121     5,750,000      
Profit and total comprehensive income attributable to GasLog's operations (see Note 14)             3,673 3,673
Net proceeds from public offerings and issuances of common units and general partner units $ 935 $ (11)       924   924
Number of units issued for net proceeds from public offerings and issuances of common units and general partner units 38,653 1,020            
Settlement of awards vested during the period   33,998            
Net proceeds from public offering and issuance of preference units (Note 5)         $ 111,194 111,194   111,194
Number of units issued for net proceeds from public offering and issuance of preference units (see Note 5)         4,600,000      
Issuance of common units to GasLog in exchange for contribution of net assets to the Partnership   $ 45,000       45,000 (45,000)  
Number of common units issued to GasLog in exchange for contribution of net assets   1,858,975            
Cash distribution to GasLog in exchange for net assets contribution to the Partnership             (19,086) (19,086)
Difference between net book values of acquired subsidiary and consideration paid $ (486) $ (6,573)       (7,059) $ 7,059  
Distributions declared (Note 13) (942) (44,199)   (1,976) $ (10,076) (57,193)   (57,193)
Share-based compensation, net of accrued distribution 7 262   80   349   349
Partnership's profit and total comprehensive income (Note 14) 888 41,152   2,368 10,495 54,903   54,903
Balance at the end of the period at Jun. 30, 2018 $ 12,183 $ 788,087   $ 7,068 $ 250,934 $ 1,058,272   $ 1,058,272
Balance at end of period (in units) at Jun. 30, 2018 875,432 42,896,114     10,350,000      
[1] Restated so as to reflect the historical financial statements of GAS-eleven Ltd., GAS-thirteen Ltd., GAS-eight Ltd. and GAS-fourteen Ltd., acquired on May 3, 2017, July 3, 2017, October 20, 2017 and April 26, 2018, respectively, from GasLog (Note 1).
[2] Restated so as to reflect the historical financial statements of GAS-fourteen Ltd., acquired on April 26, 2018 from GasLog Ltd. (“GasLog”) (Note 1).