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Accumulated other comprehensive income (Tables)
6 Months Ended
Jun. 30, 2013
Schedule of 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 six-month period ended June 30, 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

     7,196        (669     17        4        6,548   

Amounts reclassified from accumulated other comprehensive income

     (504     (29     59        3        (471

Transactions with noncontrolling interests

     —         (12     —         —         (12
  

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

Net current period other comprehensive income

     6,692        (710     76        7        6,065   
  

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

Balance at June 30, 2013

    $ 35,946       $ (830    $ (1,525    $ (26    $ 33,565   
  

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

Amounts reclassified from other comprehensive income into net earnings for the first six months of 2013 are included on the following line items:

          

Investment gains/losses:

          

Insurance and other

    $ (707    $ —        $ —        $ —        $ (707

Finance and financial products

     (68     —         —         —         (68

Other (1)

     —         (29     83        7        61   
  

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

Reclassifications before income taxes

     (775     (29     83        7        (714

Applicable income taxes

     (271     —         24        4        (243
  

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 
    $ (504    $ (29    $ 59       $ 3       $ (471
  

 

 

   

 

 

   

 

 

   

 

 

   

 

 

 

 

 

(1)

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