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ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Tables) | 12 Months Ended
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Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Amounts recognized in accumulated other comprehensive income | The amounts recognized in accumulated other comprehensive income consist of:
(in thousands of $) | 2015 |  |  | 2014 |
Net actuarial loss | 12,400 |  |  | 15,251 |
As at December 31, 2015, 2014 and 2013, our accumulated other comprehensive (loss) income balances consisted of the following components:
(in thousands of $) | 2015 |  |  | 2014 |  |  | 2013 |
Net gain (loss) on qualifying cash flow hedging instruments | (246 | ) |  | 4,671 |  |  | (1,822 | )
Net (loss) gain on available-for-sale securities | (28,608 | ) |  | 15,751 |  |  | 7,796 |
Losses associated with pensions, net of tax recoveries of $nil (2014: $0.2 million) | (12,400 | ) |  | (15,251 | ) |  | (12,731 | )
Accumulated other comprehensive (loss) income | (41,254 | ) |  | 5,171 |  |  | (6,757 | )
The components of accumulated other comprehensive (loss) income consisted of the following:
| Gains (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 (loss) income
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 | )
Other comprehensive income (loss) before reclassification | 7,955 |  | (2,520 | ) | 3,483 |  | (225 | ) | 8,693 |
Amount reclassified from accumulated other comprehensive income | — |  | — |  | 3,235 |  | — |  | 3,235 |
Net current-period other comprehensive income (loss) | 7,955 |  | (2,520 | ) | 6,718 |  | (225 | ) | 11,928 |
Balance at December 31, 2014 | 15,751 |  | (15,251 | ) | 4,042 |  | 629 |  | 5,171 |
Other comprehensive (loss) income before reclassification | (31,453 | ) | 2,851 |  | — |  | (875 | ) | (29,477 | )
Amount reclassified from accumulated other comprehensive income | (12,906 | ) | — |  | 382 |  | — |  | (12,524 | )
Net current-period other comprehensive (loss) income | (44,359 | ) | 2,851 |  | 382 |  | (875 | ) | (42,001 | )
Transfer of additional paid in capital | — |  | — |  | (4,424 | ) | — |  | (4,424 | )
Balance at December 31, 2015 | (28,608 | ) | (12,400 | ) | — |  | (246 | ) | (41,254 | )
Reclassification out of accumulated other comprehensive income | The amounts reclassified from accumulated other comprehensive (loss) income for the years ended December 31, 2015, 2014 and 2013 consisted of the following:
Details of accumulated other comprehensive (loss) income components | Amounts reclassified from accumulated other comprehensive (loss) income | Affected line item in the statement of operations
| 2015 | 2014 | 2013 |
Gains on available-for-sale securities: |  |  |  |
Available-for-sale securities (Golar Partners) | (12,906 | ) | — |  | (10,710 | ) | Other non-operating income
Available-for-sale securities (Gaslog) | — |  | — |  | (85 | ) | Other non-operating income
| (12,906 | ) | — |  | (10,795 | ) |
(Gains) losses on cash flow hedges: |  |  |  |
Foreign currency swap | — |  | — |  | (718 | ) | Other financial items, net
Interest rate swap | 382 |  | 3,235 |  | (1,644 | ) | Other financial items, net
Interest rate swap | — |  | — |  | 2,370 |  | Gain on sale of Golar Maria
| 382 |  | 3,235 |  | 8 |  |
Total reclassifications for the year | (12,524 | ) | 3,235 |  | (10,787 | ) |

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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669686-108580 + Details
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