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ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Tables)
 12 Months Ended
Dec. 31, 2016
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 $)
2016

 
2015

Net actuarial loss
12,956

 
12,400

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
)
Reclassification out of accumulated other comprehensive income
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