Note 18. 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 six months ending June 30, 2015 and 2014 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
Six months ending June 30, 2015
Balance at December 31, 2014		$	45,636			$	(1,957	)		$	(1,039	)		$	92			$	42,732
Other comprehensive income, net before reclassifications			(2,306	)			(787	)			(6	)			(100	)			(3,199	)
Reclassifications from accumulated other comprehensive income			(127	)			—				8				3				(116	)

Balance at June 30, 2015		$	43,203			$	(2,744	)		$	(1,037	)		$	(5	)		$	39,417

Reclassifications from other comprehensive income into net earnings:
Investment gains/losses:
Insurance and other		$	(194	)		$	—			$	—			$	—			$	(194	)
Finance and financial products			(1	)			—				—				—				(1	)
Other			—				—				15				9				24

Reclassifications before income taxes			(195	)			—				15				9				(171	)
Applicable income taxes			(68	)			—				7				6				(55	)

		$	(127	)		$	—			$	8			$	3			$	(116	)



	Unrealized appreciation of investments, net				Foreign currency translation				Prior service and actuarial gains/losses of defined benefit pension plans				Other				Accumulated other comprehensive income
Six months ending June 30, 2014
Balance at December 31, 2013		$	44,042			$	(146	)		$	46			$	83			$	44,025
Other comprehensive income, net before reclassifications			3,378				247				(31	)			(3	)			3,591
Reclassifications from accumulated other comprehensive income			(2,242	)			47				27				(27	)			(2,195	)

Balance at June 30, 2014		$	45,178			$	148			$	42			$	53			$	45,421

Reclassifications from other comprehensive income into net earnings:
Investment gains/losses:
Insurance and other		$	(3,377	)		$	—			$	—			$	—			$	(3,377	)
Finance and financial products			(72	)			—				—				—				(72	)
Other			—				47				36				(45	)			38

Reclassifications before income taxes			(3,449	)			47				36				(45	)			(3,411	)
Applicable income taxes			(1,207	)			—				9				(18	)			(1,216	)

		$	(2,242	)		$	47			$	27			$	(27	)		$	(2,195	)