13.

ACCUMULATED OTHER COMPREHENSIVE (LOSS)/INCOME

The changes in accumulated other comprehensive (loss) income by component, net of tax, are as follows:


	Foreign currency translation adjustments			Unrealized gains on available-for- sale investments			Total
	RMB			RMB			RMB
	(In millions)
	(unaudited)
Balance at December 31, 2016		(2,022	)		239			(1,783	)
Other comprehensive income before reclassification		974			1,406			2,380
Amounts reclassified from accumulated other comprehensive income (loss)		48			(767	)		(719	)

Net current-period other comprehensive income		1,022			639			1,661
Other comprehensive income (loss) attributable to noncontrolling interests and redeemable noncontrolling interests		192			—			192

Balance at September 30, 2017		(808	)		878			70


Balance at December 31, 2017		(888	)		1,818			930
Cumulative effect of accounting change *		—			(1,854	)		(1,854	)
Other comprehensive income before reclassification		79			3,529			3,608
Amounts reclassified from accumulated other comprehensive income		80			(1,358	)		(1,278	)

Net current-period other comprehensive income		159			317			476
Other comprehensive income (loss) attributable to noncontrolling interests and redeemable noncontrolling interests		(992	)		(15	)		(1,007	)

Balance at September 30, 2018		(1,721	)		2,120			399

Balance at September 30, 2018, in US$		(251	)		309			58

Adjustment of net unrealized gains related to available-for-sale equity investments from accumulated other comprehensive income to opening retained earnings as a result of the adoption of ASC 321 on January 1, 2018.

The amounts reclassified out of accumulated other comprehensive (loss) income represent realized foreign currency translation adjustments and realized gains on the available-for-sale investments upon their sales, which were then recorded in “Other income, net” in the consolidated statements of comprehensive income.

The following table sets forth the tax effect allocated to each component of other comprehensive income:


	For the three months ended
	September 30, 2017			September 30, 2018			September 30, 2018
	RMB			RMB			US$
	(In millions)
	(unaudited)
Unrealized gains on available-for-sale investments
Other comprehensive loss before reclassification		(86	)		(106	)		(15	)
Amounts reclassified from accumulated other comprehensive income		50			101			14

Net current-period other comprehensive loss		(36	)		(5	)		(1	)


	For the nine months ended
	September 30, 2017			September 30, 2018			September 30, 2018
	RMB			RMB			US$
	(In millions)
	(unaudited)
Unrealized gains on available-for-sale investments
Other comprehensive loss before reclassification		(175	)		(302	)		(44	)
Amounts reclassified from accumulated other comprehensive income		126			206			30

Net current-period other comprehensive loss		(49	)		(96	)		(14	)