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FAIR VALUE CHANGES (Tables) | 12 Months Ended
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Dec. 31, 2021
Fair Value Measurement [Abstract] |
Fair value changes | Fair value changes recorded in net income represent gains or losses arising from changes in the fair value of assets and liabilities, including derivative financial instruments, accounted for using the fair value method and are comprised of the following:
FOR THE YEARS ENDED DEC. 31 (MILLIONS) |  |  |  |  | 2021 |  | 2020
Investment properties |  |  |  |  | $ | 5,073 |  |  | $ | (269) |
Transaction related gains, net of expenses |  |  |  |  | 714 |  |  | 20 |
Financial contracts |  |  |  |  | 984 |  |  | 686 |
Impairment and provisions |  |  |  |  | (654) |  |  | (808) |
Other fair value changes |  |  |  |  | (966) |  |  | (1,052) |
|  |  |  |  | $ | 5,151 |  |  | $ | (1,423) |

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