Note 17. Accumulated other comprehensive income

A summary of the net changes in after-tax accumulated other comprehensive income and significant amounts reclassified out of accumulated other comprehensive income attributable to Berkshire Hathaway shareholders’ for the three-month period ended March 31, 2013 follows (in millions).


	Unrealized appreciation of investments, net			Foreign currency translation			Prior service and actuarial gains/losses of defined benefit pension plans			Other			Accumulated other comprehensive income
Balance at December 31, 2012	$	29,254		$	(120	)	$	(1,601	)	$	(33	)	$	27,500

Other comprehensive income (loss) before reclassifications		6,308			(560	)		24			12			5,784
Amounts reclassified from accumulated other comprehensive income		(328	)		—			34			2			(292	)
Transactions with noncontrolling interests		—			—			—			—			—

Net current period other comprehensive income		5,980			(560	)		58			14			5,492

Balance at March 31, 2013	$	35,234		$	(680	)	$	(1,543	)	$	(19	)	$	32,992


Amounts reclassified from other comprehensive income into net earnings for the first quarter of 2013 are included on the following line items:
Insurance and Other
Investment gains/losses	$	(436	)	$	—		$	—		$	—		$	(436	)
Finance and Financial Products
Investment gains/losses		(68	)		—			—			—			(68	)
Other ⁽¹⁾		—			—			46			3			49

Reclassifications before income taxes		(504	)		—			46			3			(455	)
Applicable income taxes		(176	)		—			12			1			(163	)

	$	(328	)	$	—		$	34		$	2		$	(292	)

⁽¹⁾

Amounts are included on various line items, and are immaterial individually and in the aggregate.