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MARKETABLE SECURITIES (Tables)
 12 Months Ended
Dec. 31, 2016
Marketable Securities [Abstract]  
Schedule of Available-for-sale Securities Reconciliation
Marketable securities held by the Company are listed equity securities considered to be available-for-sale securities.
(in thousands of $)
 
2016

 
2015

Balance at start of the year
 
13,853

 
—

Shares acquired as a result of stock dividends
 
—

 
10,632

Shares acquired upon the Merger
 
—

 
12,803

Impairment loss
 
(7,233
)
 
(9,369
)
Unrealized gain (loss) recorded in other comprehensive income
 
1,808

 
(213
)
 
 
8,428

 
13,853