(5) ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in accumulated other comprehensive income (loss) by component, net of tax, for the three months ended December 31, 2015 and 2014 are as follows (in millions):



	Unrealized Net Gains (Losses) on Available-for-Sale Securities			Unrealized Net Gains (Losses) on Derivative Instruments			Foreign Currency Translation Adjustments			Total
Balances as of September 30, 2015	$	(3	)	$	6		$	(47	)	$	(44	)
Other comprehensive income (loss) before reclassifications	(4		)	10			(16		)	(10		)
Amounts reclassified from accumulated other comprehensive income (loss)	1			(4		)	—			(3		)
Total other comprehensive income (loss), net of tax	(3		)	6			(16		)	(13		)
Balance as of December 31, 2015	$	(6	)	$	12		$	(63	)	$	(57	)



	Unrealized Net Gains (Losses) on Available-for-Sale Securities			Unrealized Net Gains (Losses) on Derivative Instruments		Foreign Currency Translation Adjustments			Total
Balances as of September 30, 2014	$	(4	)	$	7	$	50		$	53
Other comprehensive income (loss) before reclassifications	(1		)	1		(30		)	(30		)
Amounts reclassified from accumulated other comprehensive income (loss)	(1		)	1		—			—
Total other comprehensive income (loss), net of tax	(2		)	2		(30		)	(30		)
Balance as of December 31, 2014	$	(6	)	$	9	$	20		$	23

The changes in accumulated other comprehensive income (loss) by component, net of tax, for the nine months ended December 31, 2015 and 2014 are as follows (in millions):



	Unrealized Net Gains (Losses) on Available-for-Sale Securities			Unrealized Net Gains (Losses) on Derivative Instruments			Foreign Currency Translation Adjustments			Total
Balances as of March 31, 2015	$	(3	)	$	21		$	(16	)	$	2
Other comprehensive income (loss) before reclassifications	(3		)	2			(47		)	(48		)
Amounts reclassified from accumulated other comprehensive income (loss)	—			(11		)	—			(11		)
Total other comprehensive income (loss), net of tax	(3		)	(9		)	(47		)	(59		)
Balance as of December 31, 2015	$	(6	)	$	12		$	(63	)	$	(57	)



	Unrealized Net Gains (Losses) on Available-for-Sale Securities			Unrealized Net Gains (Losses) on Derivative Instruments			Foreign Currency Translation Adjustments			Total
Balances as of March 31, 2014	$	(4	)	$	(10	)	$	51		$	37
Other comprehensive income (loss) before reclassifications	(1		)	11			(31		)	(21		)
Amounts reclassified from accumulated other comprehensive income (loss)	(1		)	8			—			7
Total other comprehensive income (loss), net of tax	(2		)	19			(31		)	(14		)
Balance as of December 31, 2014	$	(6	)	$	9		$	20		$	23

The effects on net income of amounts reclassified from accumulated other comprehensive income (loss) for the three and nine months ended December 31, 2015 were as follows (in millions):



	Amount Reclassified From Accumulated Other Comprehensive Income (Loss)
Statement of Operations Classification	Three Months Ended December 31, 2015			Nine Months Ended December 31, 2015
Gains and losses on available-for-sale securities
Interest and other income (expense), net	$	1		$	—
Net of tax	$	1		$	—

Gains and losses on cash flow hedges from forward contracts
Net revenue	$	(5	)	$	(19	)
Research and development	1			8
Net of tax	$	(4	)	$	(11	)

Total amount reclassified, net of tax	$	(3	)	$	(11	)

The net impact from our available-for-sale securities and cash flow hedging activities in our Condensed Consolidated Statements of Operations for the three and nine months ended December 31, 2015 was a gain of $3 million and $11 million, respectively.

The effects on net income of amounts reclassified from accumulated other comprehensive income (loss) for the three and nine months ended December 31, 2014 were as follows (in millions):



	Amount Reclassified From Accumulated Other Comprehensive Income (Loss)
Statement of Operations Classification	Three Months Ended December 31, 2014			Nine Months Ended December 31, 2014
Gains and losses on available-for-sale securities
Interest and other income (expense), net	$	(1	)	$	(1	)
Net of tax	$	(1	)	$	(1	)

Gains and losses on cash flow hedges from forward contracts
Net revenue	$	(2	)	$	3
Research and development	3			5
Net of tax	$	1		$	8

Total amount reclassified, net of tax	$	—		$	7

The net impact from our available-for-sale and cash flow hedging activities in our Condensed Consolidated Statements of Operations for the nine months ended December 31, 2014 was a loss of $7 million. The net impact from our available-for-sale and cash flow hedging activities in our Condensed Consolidated Statements of Operations for the three months ended December 31, 2014 was immaterial.