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 nine months ending September 30, 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
2017
Balance at December 31, 2016	$	43,176		$	(5,268	)	$	(593	)	$	(17	)	$	37,298
Other comprehensive income, net before reclassifications		11,734			1,946			(90	)		19			13,609
Reclassifications from accumulated other comprehensive income into net earnings		(803	)		—			61			18			(724	)

Balance at September 30, 2017	$	54,107		$	(3,322	)	$	(622	)	$	20		$	50,183

Reclassifications into net earnings:
Investment gains/losses	$	(1,235	)	$	—		$	—		$	—		$	(1,235	)
Other		—			—			82			32			114

Reclassifications before income taxes		(1,235	)		—			82			32			(1,121	)
Applicable income taxes		(432	)		—			21			14			(397	)

	$	(803	)	$	—		$	61		$	18		$	(724	)

2016
Balance at December 31, 2015	$	38,598		$	(3,856	)	$	(762	)	$	2		$	33,982
Other comprehensive income, net before reclassifications		(912	)		(101	)		(39	)		(26	)		(1,078	)
Reclassifications from accumulated other comprehensive income into net earnings		(3,188	)		—			59			23			(3,106	)

Balance at September 30, 2016	$	34,498		$	(3,957	)	$	(742	)	$	(1	)	$	29,798

Reclassifications into net earnings:
Investment gains/losses	$	(4,904	)	$	—		$	—		$	—		$	(4,904	)
Other		—			—			79			41			120

Reclassifications before income taxes		(4,904	)		—			79			41			(4,784	)
Applicable income taxes		(1,716	)		—			20			18			(1,678	)

	$	(3,188	)	$	—		$	59		$	23		$	(3,106	)