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 amounts reclassified out of accumulated other comprehensive income for the three months ending March 31, 2018 and 2017 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
2018
Balance at December 31, 2017	$	62,093		$	(3,114	)	$	(420	)	$	12		$	58,571
Reclassifications to retained earnings		(61,340	)		(65	)		36			(6	)		(61,375	)
Other comprehensive income, net before reclassifications		(74	)		585			(17	)		2			496
Reclassifications into net earnings		(175	)		—			9			(3	)		(169	)

Balance at March 31, 2018	$	504		$	(2,594	)	$	(392	)	$	5		$	(2,477	)

Reclassifications into net earnings:
Reclassifications before income taxes	$	(221	)	$	—		$	10		$	(5	)	$	(216	)
Applicable income taxes		(46	)		—			1			(2	)		(47	)

	$	(175	)	$	—		$	9		$	(3	)	$	(169	)

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 into net earnings		(198	)		—			18			8			(172	)

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

Reclassifications into net earnings:
Reclassifications before income taxes	$	(305	)	$	—		$	24		$	14		$	(267	)
Applicable income taxes		(107	)		—			6			6			(95	)

	$	(198	)	$	—		$	18		$	8		$	(172	)