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)