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(Losses) gains on derivative instruments and other financial items, net
 9 Months Ended
Sep. 30, 2018
Other Income and Expenses [Abstract]  
(Losses) gains on derivative instruments and other financial items, net
(LOSSES) GAINS ON DERIVATIVE INSTRUMENTS AND OTHER FINANCIAL ITEMS, NET

(Losses) gains on derivative instruments comprise of the following:
(in thousands of $)
Nine Months Ended 
 September 30,
 
2018

2017

Mark-to-market adjustment for interest rate swap derivatives
6,059

1,056

Unrealized mark-to-market (losses) gains on Earn-Out Units (see note 12)
(7,400
)
2,000

Mark-to-market adjustment for equity derivatives
(10,757
)
(3,841
)
Mark-to-market adjustment for foreign exchange swap derivatives
(160
)
1,365

 
(12,258
)
580



Other financial items, net comprise of the following:
(in thousands of $)
Nine Months Ended 
 September 30,
 
2018

2017

Interest income (expense) on undesignated interest rate swaps
5,322

(3,436
)
Foreign exchange loss on operations
(973
)
—

Amortization of debt guarantee
539

1,234

Financing arrangement fees and other costs
(54
)
(283
)
Others
(213
)
(1,590
)
 
4,621

(4,075
)