NEW YORK (Bloomberg) ? Golar LNG Ltd., a Bermuda-based owner of liquefied-gas tankers, posted a third-quarter loss after a decline in interest rates.

The net loss was $5.9 million, or nine cents a share, compared with net income of $11 million, or 17 cents, a year earlier, Golar said in a statement. The median estimate in a survey of five analysts by news service TDN Finans was for net income of $4 million. Sales rose 31 percent to $55.9 million from $42.8 million.

Golar booked a loss under ?other financial items? of $14.1 million, compared with a gain of $9 million a year earlier. The loss was partly caused by a decline in long-term interest rates.

?The board expects that earnings in the fourth quarter from the company?s spot vessels and those under charter to Shell will show continued improvement as the winter season approaches,? Golar said.