what is the net change in the accumulated other comprehensive income during 2017?
assets measured and recorded at fair value on a non-recurring basis our non-marketable equity securities , equity method investments , and certain non-financial assets , such as intangible assets and property , plant and equipment , are recorded at fair value only if an impairment or observable price adjustment is recognized in the current period . if an impairment or observable price adjustment is recognized on our non-marketable equity securities during the period , we classify these assets as level 3 within the fair value hierarchy based on the nature of the fair value inputs . we classified non-marketable equity securities and non-marketable equity method investments as level 3 . impairments recognized on these investments held as of december 29 , 2018 were $ 416 million ( $ 537 million held as of december 30 , 2017 and $ 153 million held as of december 31 , 2016 ) . financial instruments not recorded at fair value on a recurring basis financial instruments not recorded at fair value on a recurring basis include non-marketable equity securities and equity method investments that have not been remeasured or impaired in the current period , grants receivable , loans receivable , reverse repurchase agreements , and our short-term and long-term debt . prior to the adoption of the new financial instrument standard , our non-marketable cost method investments were disclosed at fair value on a recurring basis . the carrying amount and fair value of our non-marketable cost method investments as of december 30 , 2017 were $ 2.6 billion and $ 3.6 billion , respectively . these measures are classified as level 3 within the fair value hierarchy based on the nature of the fair value inputs . as of december 29 , 2018 , the aggregate carrying value of grants receivable , loans receivable , and reverse repurchase agreements was $ 833 million ( the aggregate carrying amount as of december 30 , 2017 was $ 935 million ) . the estimated fair value of these financial instruments approximates their carrying value and is categorized as level 2 within the fair value hierarchy based on the nature of the fair value inputs . for information related to the fair value of our short-term and long-term debt , see 201cnote 15 : borrowings . 201d note 17 : other comprehensive income ( loss ) the changes in accumulated other comprehensive income ( loss ) by component and related tax effects for each period were as follows : ( in millions ) unrealized holding ( losses ) on available-for -sale equity investments unrealized holding ( losses ) on derivatives actuarial valuation and other pension expenses translation adjustments and other total .

| (In Millions) | Unrealized Holding Gains (Losses) on Available-for-Sale Equity Investments | Unrealized Holding Gains (Losses) on Derivatives | Actuarial Valuation and Other Pension Expenses | Translation Adjustments and Other | Total |
| :--- | :--- | :--- | :--- | :--- | :--- |
| December 31, 2016 | $2,179 | $(259) | $(1,280) | $(534) | $106 |
| Other comprehensive income (loss) before reclassifications | 2,765 | 605 | 275 | (2) | 3,643 |
| Amounts reclassified out of accumulated other comprehensive income (loss) | (3,433) | (69) | 103 | 509 | (2,890) |
| Tax effects | 234 | (171) | (61) | 1 | 3 |
| Other comprehensive income (loss) | (434) | 365 | 317 | 508 | 756 |
| December 30, 2017 | 1,745 | 106 | (963) | (26) | 862 |
| Impact of change in accounting standards | (1,745) | 24 | (65) | (4) | (1,790) |
| Opening balance as of December 31, 2017 | — | 130 | (1,028) | (30) | (928) |
| Other comprehensive income (loss) before reclassifications | — | (310) | 157 | (16) | (169) |
| Amounts reclassified out of accumulated other comprehensive income (loss) | — | 9 | 109 | 8 | 126 |
| Tax effects | — | 48 | (56) | 5 | (3) |
| Other comprehensive income (loss) | — | (253) | 210 | (3) | (46) |
| December 29, 2018 | $— | $(123) | $(818) | $(33) | $(974) |

financial statements notes to financial statements 97 .

accumulated_other_comp_income_change = 862 - 106
answer = accumulated_other_comp_income_change