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FAIR VALUE CHANGES (Tables) | 6 Months Ended
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Jun. 30, 2024
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 PERIODS ENDED JUN. 30 (MILLIONS) | Three Months Ended |  | Six Months Ended
2024 |  | 2023 |  | 2024 |  | 2023
Investment properties | $ | (224) |  |  | $ | 224 |  |  | $ | (137) |  |  | $ | 778 |
Transaction related income, net of expenses | (137) |  |  | (88) |  |  | 291 |  |  | (422) |
Financial contracts | 81 |  |  | 144 |  |  | 138 |  |  | 227 |
Impairment and provisions | (77) |  |  | (73) |  |  | (150) |  |  | (132) |
Other fair value changes | (396) |  |  | (145) |  |  | (737) |  |  | (351) |
| $ | (753) |  |  | $ | 62 |  |  | $ | (595) |  |  | $ | 100 |

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