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ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME
 12 Months Ended
Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Restated)
29.
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

Accumulated Other Comprehensive Loss

As at December 31, 2016, 2015 and 2014, our accumulated other comprehensive (loss) income balances consisted of the following components:
(in thousands of $)
2016

 
2015

 
2014

Net gain (loss) on qualifying cash flow hedging instruments, including share of affiliate
3,414

 
(192
)
 
8,672

Losses associated with pensions
(12,956
)
 
(12,400
)
 
(15,251
)
Accumulated other comprehensive loss
(9,542
)
 
(12,592
)
 
(6,579
)

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
Balance at December 31, 2013
(12,731
)
(2,676
)
4,679

(10,728
)
Other comprehensive (loss) income income before reclassification
(2,520
)
3,483

(49
)
914

Amount reclassified from accumulated other comprehensive income
—

3,235

—

3,235

Net current-period other comprehensive (loss) income
(2,520
)
6,718

(49
)
4,149

Balance at December 31, 2014
(15,251
)
4,042

4,630

(6,579
)
Other comprehensive income (loss) before reclassification
2,851

—

(4,822
)
(1,971
)
Amount reclassified from accumulated other comprehensive income
—

382

—

382

Net current-period other comprehensive income
 (loss)
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
)
Other comprehensive (loss) income income before reclassification
(556
)
—

3,606

3,050

Amount reclassified from accumulated other comprehensive income
—

—

—

—

Net current-period other comprehensive (loss) income
(556
)
—

3,606

3,050

Transfer of additional paid in capital
—

—

—

—

Balance at December 31, 2016
(12,956
)
—

3,414

(9,542
)


The amounts reclassified from accumulated other comprehensive loss for the years ended December 31, 2016, 2015 and 2014 consisted of the following:

Details of accumulated other comprehensive income components
Amounts reclassified from accumulated other comprehensive loss
Affected line item in the statement of operations
 
2016
2015
2014
 
Losses on cash flow hedges:
 
 
 
 
Interest rate swap
—

382

3,235

Other financial items, net
Total reclassifications for the year
—

382

3,235