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 nine months ending September 30, 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 upon adoption of new accounting standards		(61,340)		(65)		36		(6)		(61,375)
Other comprehensive income, net before reclassifications		(142)		(776)		(33)		(19)		(970)
Reclassifications into net earnings		(236)		—		76		7		(153)

Balance at September 30, 2018	$	375	$	(3,955)	$	(341)	$	(6)	$	(3,927)

Reclassifications into net earnings:
Reclassifications before income taxes	$	(299)	$	—	$	101	$	10	$	(188)
Applicable income taxes		(63)		—		25		3		(35)

	$	(236)	$	—	$	76	$	7	$	(153)

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 into net earnings		(803)		—		61		18		(724)

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

Reclassifications into net earnings:
Reclassifications before income taxes	$	(1,235)	$	—	$	82	$	32	$	(1,121)
Applicable income taxes		(432)		—		21		14		(397)

	$	(803)	$	—	$	61	$	18	$	(724)