Note 20. 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, 2017 and 2016 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, 2017
Balance at December 31, 2016		$43,176			$(5,268	)		$ (593	)		$(17	)		$37,298
Other comprehensive income, net before reclassifications		5,497			475			(22	)		(6	)		5,944
Reclassifications from accumulated other comprehensive income		(198	)		—			18			8			(172	)

Balance at March 31, 2017		$48,475			$(4,793	)		$ (597	)		$(15	)		$43,070

Reclassifications from other comprehensive income into net earnings:
Investment gains/losses		$ (305	)		$ —			$ —			$—			$ (305	)
Other		—			—			24			14			38

Reclassifications before income taxes		(305	)		—			24			14			(267	)
Applicable income taxes		(107	)		—			6			6			(95	)

		$ (198	)		$ —			$ 18			$ 8			$ (172	)


	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	)