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MARKETABLE SECURITIES (Tables)
 12 Months Ended
Dec. 31, 2017
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.

The cost of sale of available-for-sale marketable securities is calculated on an average cost basis.
(in thousands of $)
 
2017

 
2016

Balance at start of the year
 
8,428

 
13,853

Shares acquired
 
46,100

 
—

Shares disposed of
 
(26,351
)
 
—

Impairment loss
 
—

 
(7,233
)
Unrealized gain (loss) recorded in other comprehensive income
 
1,326

 
1,808

Marketable securities reclassified as pledged to creditors
 
(10,272
)
 
—

Total
 
19,231

 
8,428