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Accumulated other comprehensive income (Tables)
3 Months Ended
Mar. 31, 2016
Equity [Abstract]  
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 three months ending March 31, 2016 and 2015 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

Three months ending March 31, 2016

                    

Balance at December 31, 2015

     $ 38,598       $ (3,856 )     $ (762 )     $ 2       $ 33,982  

Other comprehensive income, net before reclassifications

       (1,791 )       456         (14 )       (32 )       (1,381 )

Reclassifications from accumulated other comprehensive income

       (1,175 )       —           16         12         (1,147 )
    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

 

Balance at March 31, 2016

     $ 35,632       $ (3,400 )     $ (760 )     $ (18 )     $ 31,454  
    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

 

Reclassifications from other comprehensive income into net earnings:

                    

Investment gains/losses

     $ (1,807 )     $ —         $ —         $ —         $ (1,807 )

Other

       —           —           21         21         42  
    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

 

Reclassifications before income taxes

       (1,807 )       —           21         21         (1,765 )

Applicable income taxes

       (632 )       —           5         9         (618 )
    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

 
     $ (1,175 )     $ —         $ 16       $     12       $ (1,147 )
    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

 

 

     Unrealized
appreciation of
investments, net
  Foreign
currency
translation
  Prior service
and actuarial
gains/losses of
defined benefit
pension plans
  Other   Accumulated
other
comprehensive
income

Three months ending March 31, 2015

                    

Balance at December 31, 2014

     $ 45,636       $ (1,957 )     $ (1,039 )     $ 92       $ 42,732  

Other comprehensive income, net before reclassifications

       (2,376 )       (1,341 )       23         (118 )       (3,812 )

Reclassifications from accumulated other comprehensive income

       (59 )       —           8         (5 )       (56 )
    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

 

Balance at March 31, 2015

     $ 43,201       $ (3,298 )     $ (1,008 )     $ (31 )     $ 38,864  
    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

 

Reclassifications from other comprehensive income into net earnings:

                    

Investment gains/losses:

                    

Insurance and other

     $ (90 )     $ —         $ —         $ —         $ (90 )

Finance and financial products

       (1 )       —           —           —           (1 )

Other

       —           —           15         (6 )       9  
    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

 

Reclassifications before income taxes

       (91 )       —           15         (6 )       (82 )

Applicable income taxes

       (32 )       —           7         (1 )       (26 )
    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

 
     $ (59 )     $ —           8       $ (5 )     $ (56 )