Accumulated other comprehensive income (Tables)

9 Months Ended

Sep. 30, 2014

Schedule of accumulated other comprehensive income

A summary of the net changes in after-tax accumulated other comprehensive income attributable to Berkshire Hathaway shareholders and significant amounts reclassified out of accumulated other comprehensive income for the nine months ending September 30, 2014 and 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
Nine months ending September 30, 2014
Balance at December 31, 2013	$	44,042		$	(146	)	$	46		$	83		$	44,025
Other comprehensive income, net before reclassifications		2,942			(852	)		(15	)		(5	)		2,070
Amounts reclassified from accumulated other comprehensive income		(1,971	)		47			39			(24	)		(1,909	)
		971			(805	)		24			(29	)		161
Balance at September 30, 2014	$	45,013		$	(951	)	$	70		$	54		$	44,186
Amounts reclassified from other comprehensive income into net earnings during 2014 are included on the following line items:
Investment gains/losses:
Insurance and other	$	(2,960	)	$	—		$	—		$	—		$	(2,960	)
Finance and financial products		(72	)		—			—			—			(72	)
Other		—			47			51			(39	)		59
Reclassifications before income taxes		(3,032	)		47			51			(39	)		(2,973	)
Applicable income taxes		(1,061	)		—			12			(15	)		(1,064	)
	$	(1,971	)	$	47		$	39		$	(24	)	$	(1,909	)

	Unrealized appreciation of investments, net			Foreign currency translation			Prior service and actuarial gains/losses of defined benefit pension plans			Other			Accumulated other comprehensive income
Nine months ending September 30, 2013
Balance at December 31, 2012	$	29,254		$	(120	)	$	(1,601	)	$	(33	)	$	27,500
Other comprehensive income, net before reclassifications		8,252			(191	)		(17	)		49			8,093
Amounts reclassified from accumulated other comprehensive income		(738	)		(31	)		81			4			(684	)
Transactions with noncontrolling interests		—			(12	)		—			—			(12	)
		7,514			(234	)		64			53			7,397
Balance at September 30, 2013	$	36,768		$	(354	)	$	(1,537	)	$	20		$	34,897
Amounts reclassified from other comprehensive income into net earnings during 2013 are included on the following line items:
Investment gains/losses:
Insurance and other	$	(1,062	)	$	—		$	—		$	—		$	(1,062	)
Finance and financial products		(73	)		—			—			—			(73	)
Other		—			(31	)		114			8			91
Reclassifications before income taxes		(1,135	)		(31	)		114			8			(1,044	)
Applicable income taxes		(397	)		—			33			4			(360	)
	$	(738	)	$	(31	)	$	81		$	4		$	(684	)