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ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Restated) (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

 
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
)
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) 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