Comprehensive Income

The components of AOCI, net of tax, and the other comprehensive income (loss), excluding noncontrolling interest, for the three months ended October 28, 2017 and October 29, 2016 are summarized as follows (in millions):



	Net Unrealized Gains (Losses) on Available-for-Sale Investments			Net Unrealized Gains (Losses) Cash Flow Hedging Instruments			Cumulative Translation Adjustment and Actuarial Gains (Losses)			Accumulated Other Comprehensive Income (Loss)
BALANCE AT JULY 29, 2017	$	373		$	32		$	(359	)	$	46
Other comprehensive income (loss) before reclassifications attributable to Cisco Systems, Inc.	18			8			18			44
(Gains) losses reclassified out of AOCI	(33		)	(13		)	1			(45		)
Tax benefit (expense)	(13		)	1			(2		)	(14		)
BALANCE AT OCTOBER 28, 2017	$	345		$	28		$	(342	)	$	31



	Net Unrealized Gains (Losses) on Available-for-Sale Investments			Net Unrealized Gains (Losses) Cash Flow Hedging Instruments			Cumulative Translation Adjustment and Actuarial Gains (Losses)			Accumulated Other Comprehensive Income (Loss)
BALANCE AT JULY 30, 2016	$	413		$	(59	)	$	(680	)	$	(326	)
Other comprehensive income (loss) before reclassifications attributable to Cisco Systems, Inc.	(210		)	(46		)	(26		)	(282		)
(Gains) losses reclassified out of AOCI	(15		)	12			—			(3		)
Tax benefit (expense)	86			2			(1		)	87
BALANCE AT OCTOBER 29, 2016	$	274		$	(91	)	$	(707	)	$	(524	)

The net gains (losses) reclassified out of AOCI into the Consolidated Statements of Operations, with line item location, during each period were as follows (in millions):



	Three Months Ended
	October 28, 2017			October 29, 2016
Comprehensive Income Components	Income Before Taxes						Line Item in Statements of Operations
Net unrealized gains and losses on available-for-sale investments	$	33		$	15		Other income (loss), net
Net unrealized gains and losses on cash flow hedging instruments
Foreign currency derivatives	10			(9		)	Operating expenses
Foreign currency derivatives	3			(3		)	Cost of sales—service
	13			(12		)
Cumulative translation adjustment and actuarial gains and losses	(1		)	—			Operating expenses
Total amounts reclassified out of AOCI	$	45		$	3