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ORGANIZATION AND CAPITAL MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2023
Management Commentary Explanatory [Abstract] |
Summary of the Corporation's Capital [Table] | As at December 31, 2023, the Corporation’s capital totaled $58.2 billion (December 31, 2022 – $55.4 billion), and is computed as follows:
AS AT DEC. 31 (MILLIONS) | 2023 |  | 2022
Cash and cash equivalents | $ | 134 |  |  | $ | 1,282 |
Other financial assets | 4,004 |  |  | 6,870 |
Common equity in investments | 53,523 |  |  | 49,391 |
Other assets and liabilities of the Corporation | 506 |  |  | (2,170) |
Corporation’s Capital | $ | 58,167 |  |  | $ | 55,373 |
Corporation’s Capital is comprised of the following: |  |  |
Common equity | $ | 41,674 |  |  | $ | 39,608 |
Preferred equity | 4,103 |  |  | 4,145 |
Non-controlling interest | 230 |  |  | 230 |
Corporate borrowings | 12,160 |  |  | 11,390 |
| $ | 58,167 |  |  | $ | 55,373 |
Reconciliation of the Corporation's Capital [Table] | A reconciliation of the Corporation’s capital to the company’s consolidated balance sheet as at December 31, 2023 is as follows:
AS AT DEC. 31, 2023 (MILLIONS) |  |  | The Corporation |  | Investments |  | Elimination 1 |  | Total Consolidated |
Cash and cash equivalents |  |  | $ | 134 |  |  | $ | 11,088 |  |  | $ | — |  |  | $ | 11,222 |  |
Other financial assets |  |  | 4,004 |  |  | 24,320 |  |  | — |  |  | 28,324 |  |
Accounts receivable and other 1 |  |  | 1,191 |  |  | 27,836 |  |  | (515) |  |  | 28,512 |  |
Inventory |  |  | — |  |  | 11,412 |  |  | — |  |  | 11,412 |  |
Assets classified as held for sale |  |  | — |  |  | 2,489 |  |  | — |  |  | 2,489 |  |
Equity accounted investments |  |  | 2,081 |  |  | 57,043 |  |  | — |  |  | 59,124 |  |
Investment properties |  |  | 21 |  |  | 124,131 |  |  | — |  |  | 124,152 |  |
Property, plant and equipment |  |  | 144 |  |  | 147,473 |  |  | — |  |  | 147,617 |  |
Intangible assets |  |  | 84 |  |  | 38,910 |  |  | — |  |  | 38,994 |  |
Goodwill |  |  | — |  |  | 34,911 |  |  | — |  |  | 34,911 |  |
Deferred income tax assets |  |  | 489 |  |  | 2,849 |  |  | — |  |  | 3,338 |  |
Accounts payable and other 1 |  |  | (3,383) |  |  | (56,025) |  |  | 515 |  |  | (58,893) |  |
Liabilities associated with assets classified as held for sale |  |  | — |  |  | (118) |  |  | — |  |  | (118) |  |
Deferred income tax liabilities |  |  | (117) |  |  | (24,870) |  |  | — |  |  | (24,987) |  |
Subsidiary equity obligations |  |  | (4) |  |  | (4,141) |  |  | — |  |  | (4,145) |  |
Total |  |  | 4,644 |  |  | 397,308 |  |  | — |  |  | 401,952 |  |
Common equity in investments 2 |  |  | 53,523 |  |  | — |  | (53,523) |  |  | — |  |
Corporation’s Capital |  |  | 58,167 |  |  | 397,308 |  |  | (53,523) |  |  | 401,952 |  |
Less: |  |  |  |  |  |  |  |  |  |
Corporate borrowings |  |  | 12,160 |  |  | — |  |  | — |  |  | 12,160 |  |
Non-recourse borrowings of managed entities |  |  | — |  |  | 221,550 |  |  | — |  |  | 221,550 |  |
Amounts attributable to preferred equity |  |  | 4,103 |  |  | — |  |  | — |  |  | 4,103 |  |
Amounts attributable to non-controlling interests |  |  | 230 |  |  | 122,235 |  |  | — |  |  | 122,465 |  |
Common equity |  |  | $ | 41,674 |  |  | $ | 53,523 |  |  | $ | (53,523) |  |  | $ | 41,674 |  |
1.Contains the gross up of intercompany balances, including accounts receivable and other, and accounts payable and other of $515 million and $515 million, respectively, between entities within the Corporation and its investments. 2.Represents the carrying value of the Corporation’s investments. A reconciliation of the Corporation’s capital to the company’s consolidated balance sheet as at December 31, 2022 is as follows:
AS AT DEC. 31, 2022 (MILLIONS) |  |  | The Corporation |  | Investments |  | Elimination 1 |  | Total Consolidated |
Cash and cash equivalents |  |  | $ | 1,282 |  |  | $ | 13,114 |  |  | $ | — |  |  | $ | 14,396 |  |
Other financial assets |  |  | 6,870 |  | 20,029 |  | — |  |  | 26,899 |  |
Accounts receivable and other 1 |  |  | 2,196 |  | 25,431 |  | (249) |  |  | 27,378 |  |
Inventory |  |  | 2 |  | 12,841 |  | — |  |  | 12,843 |  |
Assets classified as held for sale |  |  | — |  | 2,830 |  | — |  |  | 2,830 |  |
Equity accounted investments |  |  | 1,460 |  | 45,634 |  | — |  |  | 47,094 |  |
Investment properties |  |  | 27 |  | 115,073 |  | — |  |  | 115,100 |  |
Property, plant and equipment |  |  | 146 |  | 124,122 |  | — |  |  | 124,268 |  |
Intangible assets |  |  | 81 |  | 38,330 |  | — |  |  | 38,411 |  |
Goodwill |  |  | — |  | 28,662 |  | — |  |  | 28,662 |  |
Deferred income tax assets |  |  | 475 |  | 2,928 |  | — |  |  | 3,403 |  |
Accounts payable and other 1 |  |  | (6,004) |  |  | (51,310) |  |  | 249 |  |  | (57,065) |  |
Liabilities associated with assets classified as held for sale |  |  | — |  |  | (876) |  |  | — |  |  | (876) |  |
Deferred income tax liabilities |  |  | (112) |  |  | (23,078) |  |  | — |  |  | (23,190) |  |
Subsidiary equity obligations |  |  | (441) |  |  | (3,747) |  |  | — |  |  | (4,188) |  |
Total |  |  | 5,982 |  |  | 349,983 |  |  | — |  |  | 355,965 |  |
Common equity in investments 2 |  |  | 49,391 |  | — |  | (49,391) |  |  | — |  |
Corporation’s Capital |  |  | 55,373 |  |  | 349,983 |  |  | (49,391) |  |  | 355,965 |  |
Less: |  |  |  |  |  |  |  |  |  |
Corporate borrowings |  |  | 11,390 |  |  | — |  |  | — |  |  | 11,390 |  |
Non-recourse borrowings of managed entities |  |  | — |  | 202,684 |  | — |  |  | 202,684 |  |
Amounts attributable to preferred equity |  |  | 4,145 |  |  | — |  |  | — |  |  | 4,145 |  |
Amounts attributable to non-controlling interests |  |  | 230 |  |  | 97,908 |  |  | — |  |  | 98,138 |  |
Common equity |  |  | $ | 39,608 |  |  | $ | 49,391 |  |  | $ | (49,391) |  |  | $ | 39,608 |  |
1.Contains the gross up of intercompany balances, including accounts receivable and other, and accounts payable and other of $249 million and $249 million, respectively, between entities within the Corporation and its investments. 2.Represents the carrying value of the Corporation’s investments

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