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Accumulated other comprehensive income | 6 Months Ended
--- | ---
Jun. 30, 2023
Accumulated other comprehensive income | 16 Accumulated other comprehensive income
|  | Gains/ (losses) on cash flow hedges |  | Cumulative translation adjustments |  | Unrealized gains/ (losses) on securities | 1 | Actuarial gains/ (losses) |  | Net prior service credit/ (cost) |  | Gains/ (losses) on liabilities relating to credit risk |  | AOCI |
6M23 (CHF million)
Balance at beginning of period |  | (1,317) |  | (17,020) |  | (13) |  | (582) |  | (9) |  | 3,874 |  | (15,067) |
Increase/(decrease) |  | 289 |  | (1,072) |  | 1 |  | (47) |  | 0 |  | 3,746 |  | 2,917 |
Reclassification adjustments, included in net income/(loss) |  | (82) |  | 59 |  | 0 |  | 3 |  | 1 |  | (7,731) | 2 | (7,750) |
Total increase/(decrease) |  | 207 |  | (1,013) |  | 1 |  | (44) |  | 1 |  | (3,985) |  | (4,833) |
Balance at end of period |  | (1,110) |  | (18,033) |  | (12) |  | (626) |  | (8) |  | (111) |  | (19,900) |
6M22 (CHF million)
Balance at beginning of period |  | (95) |  | (16,760) |  | 13 |  | (429) |  | (6) |  | (2,082) |  | (19,359) |
Increase/(decrease) |  | (727) |  | 934 |  | (6) |  | 0 |  | (1) |  | 3,516 |  | 3,716 |
Reclassification adjustments, included in net income/(loss) |  | (121) |  | 0 |  | 0 |  | 4 |  | 1 |  | 17 |  | (99) |
Total increase/(decrease) |  | (848) |  | 934 |  | (6) |  | 4 |  | 0 |  | 3,533 |  | 3,617 |
Balance at end of period |  | (943) |  | (15,826) |  | 7 |  | (425) |  | (6) |  | 1,451 |  | (15,742) |
1 No impairments on available-for-sale debt securities were recognized in net income/(loss) in 6M23 and 6M22.
2 Included the impact of the additional tier 1 capital notes write-down of CHF 9,048 million and the related tax impact of CHF 1,440 million which represented non-cash transactions.
Details of significant reclassification adjustments
in |  | 6M23 |  | 6M22 |
Reclassification adjustments, included in net income/(loss) (CHF million)
Cumulative translation adjustments |  |  |  |  |
Reclassification adjustments 1 |  | 59 |  | 0 |
Gains/(losses) on cash flow hedges |  |  |  |  |
Gross gains/(losses) 2 |  | (94) |  | (156) |
Tax expense/(benefit) |  | 12 |  | 35 |
Net of tax |  | (82) |  | (121) |
Actuarial gains/(losses) |  |  |  |  |
Amortization of recognized actuarial losses 3 |  | (6) |  | 5 |
Tax expense/(benefit) |  | 9 |  | (1) |
Net of tax |  | 3 |  | 4 |
Gains/(losses) on liabilities relating to credit risk |  |  |  |  |
Reclassification adjustments 1 |  | (9,171) |  | 17 |
Tax expense/(benefit) |  | 1,440 |  | 0 |
Net of tax |  | (7,731) |  | 17 |
1 Included in other revenues.
2 Included in interest and dividend income as well as operating expenses. Refer to "Note 20 - Derivatives and hedging activities" for further information.
3 These components are included in the computation of total benefit costs. Refer to "Note 19 – Pension and other post-retirement benefits" for further information.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI https://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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