• Shelf Drilling Ltd. 2022 Form 10K Equivalent.pdf
    • Cover
    • Contents
    • Forward-Looking Statements
    • Part I
      • Item 1. Business
      • Item 1A. Risk Factors
      • Item 1B. Unresolved Staff Comments
      • Item 2. Properties
      • Item 3. Legal Proceedings
      • Item 4. Mine Safety Disclosures
    • Part II
      • Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
      • Item 6. [Reserved]
      • Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations
        • Overview
        • Outlook
        • Operational Measures
        • Financial Measures
        • Operating Results for the Year Ended December 31, 2022 Compared to the Year Ended December 31, 2021
        • Liquidity and Capital Resources
        • Material Cash Requirements
        • Certain financial information of SDL and SDHL
        • Off Balance Sheet Arrangements
        • Critical Accounting Policies and Estimates
        • New Accounting Pronouncements
      • Item 7A. Quantitative and Qualitative Disclosures About Market Risk
      • Item 8. Financial Statements and Supplementary Data
      • Item 9. Changes and Disagreements with Accountants on Accounting and Financial Disclosure
      • Item 9A. Controls and Procedures
      • Item 9B. Other Information
      • Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections
    • Part III
      • Item 10. Directors, Executive Officers and Corporate Governance
      • Item 11. Executive Compensation
      • Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Shareholders Matters
      • Item 13. Certain Relationships and Related Transactions, and Director Independence
      • Item 14. Principal Accounting Fee and Services
    • Part IV
      • Item 15. Exhibit and Financial Statement Schedules
      • Consolidated Financial Statements
      • Index
      • Consolidated Statements of Operations
      • Consolidated Statements of Comprehensive Income (loss)
      • Consolidated Balance Sheets
      • Consolidated Statements of Equity
      • Consolidated Statements of Cash Flows
      • Notes to the Consolidated Financial Statements
        • Note 1 – Nature of Business
        • Note 2 – Significant Accounting Policies
        • Note 3 – Recently Issued Accounting Pronouncements
        • Note 4 - Acquisition
        • Note 5 – Revenues, Contract Liabilities and Deferred Contract Costs and Allowance for Credit Losses
        • Note 6 – Intangible Liability
        • Note 7 – Variable Interest Entities
        • Note 8 – Property and Equipment
        • Note 9 – Assets Held for Sale
        • Note 10 – Leases
        • Note 11 – Loss on Impairment of Assets
        • Note 12 – Income Taxes
        • Note 13 – Debt
        • Note 14 – Employee Benefit Plans
        • Note 15 – Commitments and Contingencies
        • Note 16 – Fair Value of Financial Instruments
        • Note 17 – Interest Rate, Foreign Currency and Credit Risk
        • Note 18 – Shareholders’ Equity
        • Note 19 – Share-based Compensation
        • Note 20 – Derivative Financial Instruments
        • Note 21 – Supplemental Balance Sheet Information
        • Note 22 – Supplemental Cash Flow Information
        • Note 23 – Earnings / (Loss) Per Share
        • Note 24 – Segment and Related Information
        • Note 25 – Related Parties
        • Note 26 – Subsequent Events