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 nine months ending September 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
Nine months ending September 30, 2015
Balance at December 31, 2014		$	45,636			$	(1,957	)		$	(1,039)		$	92		$	42,732
Other comprehensive income, net before reclassifications			(7,958	)			(1,602	)			162			(113)			(9,511)
Reclassifications from accumulated other comprehensive income			(1,158	)			128				1			11			(1,018)

Balance at September 30, 2015		$	36,520			$	(3,431	)		$	(876)		$	(10)		$	32,203

Reclassifications from other comprehensive income into net earnings:
Investment gains/losses:
Insurance and other		$	(1,695	)		$	197			$	—		$	—		$	(1,498)
Finance and financial products			(86	)			—				—			—			(86)
Other			—				—				2			18			20

Reclassifications before income taxes			(1,781	)			197				2			18			(1,564)
Applicable income taxes			(623	)			69				1			7			(546)

		$	(1,158	)		$	128			$	1		$	11		$	(1,018)


	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
Reclassifications from accumulated other comprehensive income			(1,971)			47			39			(24	)			(1,909	)

Balance at September 30, 2014		$	45,013		$	(951)		$	70		$	54			$	44,186

Reclassifications from other comprehensive income into net earnings:
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	)