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ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Restated) | 12 Months Ended
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Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Restated) |
29. | ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Restated)
Accumulated Other Comprehensive (Loss) Income 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 |
| Restated |  |  | Restated |  |  | Restated |
Net (loss) gain on qualifying cash flow hedging instruments, including share of affiliate | (192 | ) |  | 8,672 |  |  | 2,003 |
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 | (12,592 | ) |  | (6,579 | ) |  | (10,728 | )
The components of accumulated other comprehensive (loss) income consisted of the following:
| Pension and post retirement benefit plan adjustments | Gains (losses) on cash flow hedges | Share of affiliates comprehensive income | Total accumulated comprehensive (loss) income
|  |  | Restated | Restated
Balance at December 31, 2012 | (17,809 | ) | (6,832 | ) | (180 | ) | (24,821 | )
Other comprehensive income before reclassification | 5,078 |  | 4,148 |  | 4,859 |  | 14,085 |
Amount reclassified from accumulated other comprehensive (loss) income | — |  | 8 |  | — |  | 8 |
Net current-period other comprehensive income | 5,078 |  | 4,156 |  | 4,859 |  | 14,093 |
Balance at December 31, 2013 | (12,731 | ) | (2,676 | ) | 4,679 |  | (10,728 | )
Other comprehensive income (loss) before reclassification | (2,520 | ) | 3,483 |  | (49 | ) | 914 |
Amount reclassified from accumulated other comprehensive income | — |  | 3,235 |  | — |  | 3,235 |
Net current-period other comprehensive income (loss) | (2,520 | ) | 6,718 |  | (49 | ) | 4,149 |
Balance at December 31, 2014 | (15,251 | ) | 4,042 |  | 4,630 |  | (6,579 | )
Other comprehensive (loss) income before reclassification | 2,851 |  | — |  | (4,822 | ) | (1,971 | )
Amount reclassified from accumulated other comprehensive income | — |  | 382 |  | — |  | 382 |
Net current-period other comprehensive (loss) income | 2,851 |  | 382 |  | (4,822 | ) | (1,589 | )
Transfer of additional paid in capital | — |  | (4,424 | ) | — |  | (4,424 | )
Balance at December 31, 2015 | (12,400 | ) | — |  | (192 | ) | (12,592 | )
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) 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
Total reclassifications for the year | 382 |  | 3,235 |  | 8 |  |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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