Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer — Form 20-F — SEA’34 Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 20-F Annual or Annual-Transition Report by a Foreign HTML 2.66M
Non-Canadian Issuer
2: EX-8.1 Opinion of Counsel re: Tax Matters HTML 72K
5: EX-13.1 Annual or Quarterly Report to Security Holders HTML 37K
6: EX-13.2 Annual or Quarterly Report to Security Holders HTML 37K
4: EX-12.1 Statement re: the Computation of Ratios HTML 41K
3: EX-12.2 Statement re: the Computation of Ratios HTML 40K
7: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 36K
14: R1 Cover HTML 106K
15: R2 Consolidated Statements of Operations HTML 131K
16: R3 Consolidated Statements of Comprehensive Income HTML 62K
17: R4 Consolidated Balance Sheets HTML 138K
18: R5 Consolidated Balance Sheets (Parenthetical) HTML 46K
19: R6 Consolidated Statements of Cash Flows HTML 157K
20: R7 Consolidated Statements of Changes in HTML 167K
Stockholders' Equity
21: R8 Consolidated Statements of Changes in HTML 40K
Stockholders' Equity (Parenthetical)
22: R9 General HTML 42K
23: R10 Accounting Policies HTML 101K
24: R11 Recently Issued Accounting Standards HTML 41K
25: R12 Segment Information HTML 39K
26: R13 Taxation HTML 41K
27: R14 Earnings (Loss) Per Share HTML 72K
28: R15 Operating Leases HTML 50K
29: R16 Gain/(Loss) on Sale of Assets and Termination of HTML 66K
Charters
30: R17 Gain on Sale of Subsidiaries HTML 66K
31: R18 Other Financial Items, Net HTML 68K
32: R19 Investments in Debt and Equity Securities HTML 94K
33: R20 Trade Accounts Receivable and Other Receivables HTML 40K
34: R21 Vessels and Equipment, Net HTML 60K
35: R22 Vessels Under Finance Lease, Net HTML 47K
36: R23 Other Long Term Assets HTML 50K
37: R24 Investments in Sales-Type Leases, Direct Financing HTML 113K
Leases and Leaseback Assets
38: R25 Investment in Associated Companies HTML 167K
39: R26 Accrued Expenses HTML 44K
40: R27 Other Current Liabilities HTML 44K
41: R28 Short-Term and Long-Term Debt HTML 108K
42: R29 Finance Lease Liability HTML 55K
43: R30 Share Capital, Additional Paid-In Capital and HTML 52K
Contributed Surplus
44: R31 Share Option Plan HTML 67K
45: R32 Related Party Transactions HTML 164K
46: R33 Financial Instruments HTML 200K
47: R34 Allowance for Expected Credit Losses HTML 56K
48: R35 Commitments and Contingent Liabilities HTML 54K
49: R36 Consolidated Variable Interest Entities HTML 41K
50: R37 Subsequent Events HTML 42K
51: R38 Accounting Policies (Policies) HTML 164K
52: R39 Earnings (Loss) Per Share (Tables) HTML 70K
53: R40 Operating Leases (Tables) HTML 50K
54: R41 Gain/(Loss) on Sale of Assets and Termination of HTML 43K
Charters (Tables)
55: R42 Gain on Sale of Subsidiaries (Tables) HTML 51K
56: R43 Other Financial Items, Net (Tables) HTML 62K
57: R44 Investments in Debt and Equity Securities (Tables) HTML 84K
58: R45 Vessels and Equipment, Net (Tables) HTML 52K
59: R46 Vessels Under Finance Lease, Net (Tables) HTML 45K
60: R47 Other Long Term Assets (Tables) HTML 46K
61: R48 Investments in Sales-Type Leases, Direct Financing HTML 98K
Leases and Leaseback Assets (Tables)
62: R49 Investment in Associated Companies (Tables) HTML 147K
63: R50 Accrued Expenses (Tables) HTML 43K
64: R51 Other Current Liabilities (Tables) HTML 44K
65: R52 Short-Term and Long-Term Debt (Tables) HTML 70K
66: R53 Finance Lease Liability (Tables) HTML 52K
67: R54 Share Capital, Additional Paid-In Capital and HTML 48K
Contributed Surplus (Tables)
68: R55 Share Option Plan (Tables) HTML 61K
69: R56 Related Party Transactions (Tables) HTML 134K
70: R57 Financial Instruments (Tables) HTML 191K
71: R58 Allowance for Expected Credit Losses (Tables) HTML 53K
72: R59 Commitments and Contingent Liabilities (Tables) HTML 48K
73: R60 General (Details) HTML 74K
74: R61 Accounting Policies (Details) HTML 80K
75: R62 Segment Information (Details) HTML 38K
76: R63 Earnings (Loss) Per Share (Details) HTML 68K
77: R64 Earnings (Loss) Per Share (Narrative) (Details) HTML 57K
78: R65 Operating Leases (Details) HTML 51K
79: R66 Operating Leases - Additional Information HTML 47K
(Details)
80: R67 OPERATING LEASES - Cost and Accumulated HTML 46K
Depreciation of Vessels Leased to Third Parties on
Non-cancelable Operating Leases (Details)
81: R68 Gain/(Loss) on Sale of Assets and Termination of HTML 43K
Charters (Summary) (Details)
82: R69 Gain/(Loss) on Sale of Assets and Termination of HTML 84K
Charters (Gain on Sale of Vessels) (Details)
83: R70 Gain on Sale of Subsidiaries (Narrative) (Details) HTML 60K
84: R71 Gain on Sale of Subsidiaries - River Box Company HTML 55K
Net Assets Held at time of Disposal (Details)
85: R72 GAIN ON SALE OF SUBSIDIARIES - Rig Finance Net HTML 52K
Assets Held at the Time of Disposal (Details)
86: R73 Other Financial Items, Net (Details) HTML 63K
87: R74 Other Financial Items, Net - Additional HTML 83K
Information (Details)
88: R75 Investments in Debt and Equity Securities HTML 66K
(Schedule of Marketable Securities) (Details)
89: R76 Investments in Debt and Equity Securities HTML 62K
(Schedule of Corporate Bonds) (Details)
90: R77 Investments in Debt and Equity Securities HTML 143K
(Narrative) (Details)
91: R78 Investments in Debt and Equity Securities (Shares) HTML 48K
(Details)
92: R79 Trade Accounts Receivable and Other Receivables HTML 46K
(Details)
93: R80 Vessels and Equipment, Net (Schedule of Vessels HTML 87K
and Equipment) (Details)
94: R81 Vessels and Equipment, Net (Narrative) (Details) HTML 116K
95: R82 Vessels Under Finance Lease, Net (Schedule of HTML 58K
Finance Lease) (Details)
96: R83 Vessels Under Finance Lease, Net (Narrative) HTML 52K
(Details)
97: R84 Other Long Term Assets (Schedule of Long-Term HTML 47K
Assets) (Details)
98: R85 Other Long Term Assets (Narrative) (Details) HTML 66K
99: R86 Investments in Sales-Type Leases, Direct Financing HTML 42K
Leases and Leaseback Assets (Schedule of
Investments in Sales-Type and Direct Financing
Leases and Leaseback Assets) (Details)
100: R87 Investments in Sales-Type Leases, Direct Financing HTML 130K
Leases and Leaseback Assets (Narrative) (Details)
101: R88 Investments in Sales-Type Leases, Direct Financing HTML 67K
Leases and Leaseback Assets (Components of
Investments in Direct Financing and Sales-type
Leases) (Details)
102: R89 Investments in Sales-Type Leases, Direct Financing HTML 82K
Leases and Leaseback Assets (Schedule of Minimum
Future Gross Revenues) (Details)
103: R90 Investments in Sales-Type Leases, Direct Financing HTML 44K
Leases and Leaseback Assets (Schedule of Interest
Income) (Details)
104: R91 Investment in Associated Companies (Details) HTML 232K
105: R92 Investment in Associated Companies - Movement in HTML 92K
Allowance for Expected Credit Losses (Details)
106: R93 Accrued Expenses (Details) HTML 45K
107: R94 Other Current Liabilities (Details) HTML 46K
108: R95 Short-Term and Long-Term Debt (Schedule of HTML 81K
Long-Term Debt) (Details)
109: R96 Short-Term and Long-Term Debt (Schedule of Debt HTML 55K
Principal) (Details)
110: R97 Short-Term and Long-Term Debt (Interest Rate HTML 45K
Information) (Details)
111: R98 Short-Term and Long-Term Debt (Narrative) HTML 734K
(Details)
112: R99 Finance Lease Liability (Schedule of Finance HTML 51K
Leases) (Details)
113: R100 Finance Lease Liability (Narrative) (Details) HTML 66K
114: R101 Finance Lease Liability (Schedule of Future HTML 59K
Minimum Lease Payments) (Details)
115: R102 Share Capital, Additional Paid-In Capital and HTML 48K
Contributed Surplus (Summary of Share Capital)
(Details)
116: R103 Share Capital, Additional Paid-In Capital and HTML 150K
Contributed Surplus (Additional Information)
(Details)
117: R104 Share Option Plan (Narrative) (Details) HTML 86K
118: R105 Share Option Plan (Details) HTML 64K
119: R106 Related Party Transactions (Schedule of Amounts HTML 78K
Due From and to Related Parties, Excluding Direct
Financing Leases (Details)
120: R107 Related Party Transactions (Additional HTML 67K
Information) (Details)
121: R108 Related Party Transactions (Related Party Leasing HTML 159K
and Service Contracts) (Details)
122: R109 Related Party Transactions (Summary of Leasing HTML 54K
Revenues Earned From Related Parties) (Details)
123: R110 Related Party Transactions (Schedule of Fees HTML 67K
Incurred with Related Parties) (Details)
124: R111 Related Party Transactions (Related Party Loans - HTML 59K
Associated Companies) (Details)
125: R112 Related Party Transactions (Interest Income HTML 48K
Received on Loans) (Details)
126: R113 Related Party Transactions (Related Party HTML 51K
Purchases and Sales of Vessels) (Details)
127: R114 Related Party Transactions (Long-Term Receivables HTML 64K
From Related Parties) (Details)
128: R115 Related Party Transactions (Other Related Party HTML 142K
Transactions) (Details)
129: R116 Related Party Transactions (Dividends and Income HTML 49K
Received) (Details)
130: R117 Financial Instruments (Details) HTML 59K
131: R118 Financial Instruments (Interest Rate Risk HTML 121K
Management) (Details)
132: R119 Financial Instruments (Foreign Currency Risk HTML 49K
Management) (Details)
133: R120 Financial Instruments (Fair Value and Carrying HTML 106K
Value) (Details)
134: R121 Financial Instruments (Fair Value Hierarchy) HTML 102K
(Details)
135: R122 Financial Instruments (Concentrations of Risk) HTML 113K
(Details)
136: R123 Allowance for Expected Credit Losses (Details) HTML 74K
137: R124 Commitments and Contingent Liabilities (Book Value HTML 44K
of Assets Pledged) (Details)
138: R125 Commitments and Contingent Liabilities (Book Value HTML 42K
of Assets with Finance Lease Liabilities)
(Details)
139: R126 Commitments and Contingent Liabilities (Narrative) HTML 92K
(Details)
140: R127 Consolidated Variable Interest Entities (Details) HTML 71K
141: R128 Subsequent Events (Details) HTML 66K
143: XML IDEA XML File -- Filing Summary XML 283K
13: XML XBRL Instance -- sfl-20201231_htm XML 5.12M
142: EXCEL IDEA Workbook of Financial Reports XLSX 236K
9: EX-101.CAL XBRL Calculations -- sfl-20201231_cal XML 479K
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8: EX-101.SCH XBRL Schema -- sfl-20201231 XSD 498K
144: JSON XBRL Instance as JSON Data -- MetaLinks 661± 1.03M
145: ZIP XBRL Zipped Folder -- 0001289877-21-000008-xbrl Zip 864K
‘EX-12.1’ — Statement re: the Computation of Ratios
1.I have reviewed this annual report on Form 20-F of SFL Corporation Ltd.;
2.Based on my knowledge, this report does not contain any untrue statement
of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Company as of, and for, the periods presented in this report;
4.The Company's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)
and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Company and have:
(a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)Designed such internal control over financial reporting, or caused
such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)Evaluated the effectiveness of the Company's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)Disclosed in this report any change in the Company's internal control over financial reporting that occurred
during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting; and
5.The Company's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Company's auditors and the audit committee of the Company's board of directors (or persons performing the equivalent functions):
(a)All significant deficiencies and
material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Company's ability to record, process, summarize and report financial information; and
(b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the Company's internal control over financial reporting.