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Accumulated other comprehensive income (Tables) | 6 Months Ended
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Jun. 30, 2023
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 on significant reclassification adjustments | 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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