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 .

Table: ( 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 $ 2179 $ -259 ( 259 ) $ -1280 ( 1280 ) $ -534 ( 534 ) $ 106 other comprehensive income ( loss ) before reclassifications 2765 605 275 -2 ( 2 ) 3643 amounts reclassified out of accumulated other comprehensive income ( loss ) -3433 ( 3433 ) -69 ( 69 ) 103 509 -2890 ( 2890 ) tax effects 234 -171 ( 171 ) -61 ( 61 ) 1 3 other comprehensive income ( loss ) -434 ( 434 ) 365 317 508 756 december 30 2017 1745 106 -963 ( 963 ) -26 ( 26 ) 862 impact of change in accounting standards -1745 ( 1745 ) 24 -65 ( 65 ) -4 ( 4 ) -1790 ( 1790 ) opening balance as of december 31 2017 2014 130 -1028 ( 1028 ) -30 ( 30 ) -928 ( 928 ) other comprehensive income ( loss ) before reclassifications 2014 -310 ( 310 ) 157 -16 ( 16 ) -169 ( 169 ) amounts reclassified out of accumulated other comprehensive income ( loss ) 2014 9 109 8 126 tax effects 2014 48 -56 ( 56 ) 5 -3 ( 3 ) other comprehensive income ( loss ) 2014 -253 ( 253 ) 210 -3 ( 3 ) -46 ( 46 ) december 29 2018 $ 2014 $ -123 ( 123 ) $ -818 ( 818 ) $ -33 ( 33 ) $ -974 ( 974 )

financial statements notes to financial statements 97 .

Question: what is the net change in the accumulated other comprehensive income during 2017?
Answer: 756
Calculation: subtract(862, 106)