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ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Tables)
 12 Months Ended
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
)