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 .

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Row 1: ( 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
Row 2: december 31 2016, $ 2179, $ -259 ( 259 ), $ -1280 ( 1280 ), $ -534 ( 534 ), $ 106
Row 3: other comprehensive income ( loss ) before reclassifications, 2765, 605, 275, -2 ( 2 ), 3643
Row 4: amounts reclassified out of accumulated other comprehensive income ( loss ), -3433 ( 3433 ), -69 ( 69 ), 103, 509, -2890 ( 2890 )
Row 5: tax effects, 234, -171 ( 171 ), -61 ( 61 ), 1, 3
Row 6: other comprehensive income ( loss ), -434 ( 434 ), 365, 317, 508, 756
Row 7: december 30 2017, 1745, 106, -963 ( 963 ), -26 ( 26 ), 862
Row 8: impact of change in accounting standards, -1745 ( 1745 ), 24, -65 ( 65 ), -4 ( 4 ), -1790 ( 1790 )
Row 9: opening balance as of december 31 2017, 2014, 130, -1028 ( 1028 ), -30 ( 30 ), -928 ( 928 )
Row 10: other comprehensive income ( loss ) before reclassifications, 2014, -310 ( 310 ), 157, -16 ( 16 ), -169 ( 169 )
Row 11: amounts reclassified out of accumulated other comprehensive income ( loss ), 2014, 9, 109, 8, 126
Row 12: tax effects, 2014, 48, -56 ( 56 ), 5, -3 ( 3 )
Row 13: other comprehensive income ( loss ), 2014, -253 ( 253 ), 210, -3 ( 3 ), -46 ( 46 )
Row 14: december 29 2018, $ 2014, $ -123 ( 123 ), $ -818 ( 818 ), $ -33 ( 33 ), $ -974 ( 974 )
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financial statements notes to financial statements 97 .

Question: what is the net change in the accumulated other comprehensive income during 2017?
Program: subtract(862, 106)
Answer: 756.0