

31.	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Accumulated Other Comprehensive Loss

As at December 31, 2013 and 2012, our accumulated other comprehensive loss balances consisted of the following components:



(in thousands of $)	2013		2012		2011
Unrealized net loss on qualifying cash flow hedging instruments	(1,822	)	(6,832	)	(19,462	)
Unrealized gain on available-for-sale securities	7,796		5,911		—
Losses associated with pensions, net of tax recoveries of $0.2 million (2012: $0.3 million)	(12,731	)	(17,809	)	(15,486	)
Accumulated other comprehensive loss	(6,757	)	(18,730	)	(34,948	)

The components of accumulated other comprehensive income (loss) consisted of the following:



	Gain (losses) on available-for-sale securities		Pension and post retirement benefit plan adjustments		Gains (losses) on cash flow hedges		Share of affiliates comprehensive income	Total Accumulated comprehensive Income (loss)
Balance at December 31, 2010	—		(12,347	)	(20,964	)	—	(33,311	)
Other comprehensive (loss) income before reclassification	—		(3,139	)	1,502		—	(1,637	)
Net current-period other comprehensive (loss) income	—		(3,139	)	1,502		—	(1,637	)
Balance at December 31, 2011	—		(15,486	)	(19,462	)	—	(34,948	)
Other comprehensive income (loss) before reclassification	5,911		(2,323	)	3,641		—	7,229
Amount reclassified from accumulated other comprehensive income	—		—		8,989		—	8,989
Net current-period other comprehensive income (loss)	5,911		(2,323	)	12,630		—	16,218
Balance at December 31, 2012	5,911		(17,809	)	(6,832	)	—	(18,730	)
Other comprehensive income before reclassification	12,680		5,078		4,148		854	22,760
Amount reclassified from accumulated other comprehensive (loss) income	(10,795	)	—		8		—	(10,787	)
Net current-period other comprehensive income	1,885		5,078		4,156		854	11,973
Balance at December 31, 2013	7,796		(12,731	)	(2,676	)	854	(6,757	)

The amounts reclassified from accumulated other comprehensive income (loss) for the years ended December 31, 2013 and 2012 consisted of the following:



Details of Accumulated other comprehensive income components	Amounts reclassified from accumulated other comprehensive income			Affected line item in the statement of operations
	2013		2012
Gains on available-for sale securities:
Available-for-sale securities (Golar Partners)	(10,710	)	—	Other non-operating income
Available-for-sale securities (Gaslog)	(85	)	—	Other non-operating income
	(10,795	)	—
(Gains) losses on cash flow hedges:
Foreign currency swap	(718	)	—	Other financial items
Interest rate swap	(1,644	)	—	Other financial items
Interest rate swap	2,370		—	Gain on sale of Golar Maria
Interest rate swap	—		3,925	Gain on loss of control
Cross-currency swap	—		5,064	Gain on loss of control
	8		8,989
Total reclassifications for the period	(10,787	)	8,989

There are no amounts reclassified from the accumulated other comprehensive income to our statement of operations for the year ended December 31, 2011.