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FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about financial instruments [abstract] |
Disclosure of fair value of financial instruments [text block] | The following table lists the company’s financial instruments by their carrying value and fair value as at December 31, 2024 and 2023:
| 2024 |  | 2023
AS AT DEC. 31 (MILLIONS) | Carrying Value |  | Fair Value |  | Carrying Value |  | Fair Value
Financial assets |  |  |  |  |  |  |
Cash and cash equivalents | $ | 15,051 |  |  | $ | 15,051 |  |  | $ | 11,222 |  |  | $ | 11,222 |
Other financial assets |  |  |  |  |  |  |
Government bonds | 1,383 |  |  | 1,383 |  |  | 1,600 |  |  | 1,600 |
Corporate bonds | 2,730 |  |  | 2,730 |  |  | 2,441 |  |  | 2,441 |
Fixed income securities and other | 7,888 |  |  | 7,888 |  |  | 9,198 |  |  | 9,198 |
Common shares and warrants | 5,744 |  |  | 5,744 |  |  | 5,181 |  |  | 5,181 |
Loans and notes receivable | 8,142 |  |  | 8,142 |  |  | 9,904 |  |  | 9,904 |
| 25,887 |  |  | 25,887 |  |  | 28,324 |  |  | 28,324 |
Accounts receivable and other | 20,760 |  |  | 20,760 |  |  | 19,464 |  |  | 19,464 |
| $ | 61,698 |  |  | $ | 61,698 |  |  | $ | 59,010 |  |  | $ | 59,010 |
Financial liabilities |  |  |  |  |  |  |
Corporate borrowings | $ | 14,232 |  |  | $ | 13,471 |  |  | $ | 12,160 |  |  | $ | 11,350 |
Non-recourse borrowings of managed entities |  |  |  |  |  |  |
Property-specific borrowings | 204,558 |  |  | 204,502 |  |  | 205,336 |  |  | 205,003 |
Subsidiary borrowings | 16,002 |  |  | 16,076 |  |  | 16,214 |  |  | 16,030 |
| 220,560 |  |  | 220,578 |  |  | 221,550 |  |  | 221,033 |
Accounts payable and other | 45,700 |  |  | 45,700 |  |  | 50,009 |  |  | 50,009 |
Subsidiary equity obligations | 4,759 |  |  | 4,759 |  |  | 4,145 |  |  | 4,145 |
| $ | 285,251 |  |  | $ | 284,508 |  |  | $ | 287,864 |  |  | $ | 286,537 |
Disclosure of fair value measurement of assets [text block] | The following table categorizes financial assets and liabilities, which are carried at fair value, based upon the fair value hierarchy levels:
| 2024 |  | 2023
AS AT DEC. 31 (MILLIONS) | Level 1 |  | Level 2 |  | Level 3 |  | Level 1 |  | Level 2 |  | Level 3
Financial assets |  |  |  |  |  |  |  |  |  |  |
Other financial assets |  |  |  |  |  |  |  |  |  |  |
Government bonds | $ | 21 |  |  | $ | 1,362 |  |  | $ | — |  |  | $ | 25 |  |  | $ | 1,575 |  |  | $ | — |
Corporate bonds | — |  |  | 1,554 |  |  | 740 |  |  | — |  |  | 1,662 |  |  | 777 |
Fixed income securities and other | 475 |  |  | 878 |  |  | 6,026 |  |  | 455 |  |  | 958 |  |  | 4,903 |
Common shares and warrants | 661 |  |  | 1,319 |  |  | 3,764 |  |  | 857 |  |  | 1,309 |  |  | 3,015 |
Loans and notes receivables | — |  |  | 31 |  |  | 10 |  |  | — |  |  | 46 |  |  | 17 |
| 1,157 |  |  | 5,144 |  |  | 10,540 |  |  | 1,337 |  |  | 5,550 |  |  | 8,712 |
Accounts receivable and other | — |  |  | 4,387 |  |  | 353 |  |  | 6 |  |  | 2,520 |  |  | 89 |
| $ | 1,157 |  |  | $ | 9,531 |  |  | $ | 10,893 |  |  | $ | 1,343 |  |  | $ | 8,070 |  |  | $ | 8,801 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |
Accounts payable and other | $ | — |  |  | $ | 2,037 |  |  | $ | 3,523 |  |  | $ | 9 |  |  | $ | 5,119 |  |  | $ | 3,259 |
Subsidiary equity obligations | — |  |  | — |  |  | 129 |  |  | 4 |  |  | — |  |  | 259 |
| $ | — |  |  | $ | 2,037 |  |  | $ | 3,652 |  |  | $ | 13 |  |  | $ | 5,119 |  |  | $ | 3,518 |
The following table presents our investment properties measured at fair value:
AS AT DEC. 31 (MILLIONS) | 2024 |  | 2023
Core | $ | 18,501 |  |  | $ | 18,970 |
Transitional and development | 21,495 |  |  | 23,016 |
LP Investments 1 | 58,446 |  |  | 77,627 |
Other investment properties | 5,223 |  |  | 4,539 |
| $ | 103,665 |  |  | $ | 124,152 |
Description of valuation techniques used in fair value measurement, assets | The following table summarizes the valuation techniques and key inputs used in the fair value measurement of Level 2 financial instruments:
(MILLIONS) Type of Asset/Liability |  | Carrying Value Dec. 31, 2024 |  | Valuation Techniques and Key Inputs
Other financial assets |  | $ | 5,144 |  |  | Valuation models based on observable market data
Derivative assets/Derivative liabilities (accounts receivable/accounts payable) |  | 4,387 / (2,037) |  | Foreign currency forward contracts – discounted cash flow model – forward exchange rates (from observable forward exchange rates at the end of the reporting period) and discounted at credit adjusted rate Interest rate contracts – discounted cash flow model – forward interest rates (from observable yield curves) and applicable credit spreads discounted at a credit adjusted rate Energy derivatives – quoted market prices, or in their absence internal valuation models, corroborated with observable market data
Disclosure of significant unobservable inputs used in fair value measurement of assets [text block] | The following table summarizes the key valuation metrics of the company’s investment properties:
| 2024 |  | 2023
AS AT DEC. 31 | Discount Rate |  | Terminal Capitalization Rate |  | Investment Horizon (years) |  | Discount Rate |  | Terminal Capitalization Rate |  | Investment Horizon (years)
Core | 6.3 | % |  | 4.8 | % |  | 11 |  | 6.2 | % |  | 4.8 | % |  | 11
Transitional and development 1 | 7.9 | % |  | 6.3 | % |  | 10 |  | 7.9 | % |  | 6.2 | % |  | 10
LP Investments 1,2 | 9.1 | % |  | 6.2 | % |  | 14 |  | 8.6 | % |  | 5.8 | % |  | 13
Other investment properties 3 | 7.9 | % |  | n/a |  | n/a |  | 7.4 | % |  | n/a |  | n/a
1.The rates presented are for investment properties valued using the discounted cash flow method. These rates exclude multifamily, triple net lease, student housing, manufactured housing and other investment properties valued using the direct capitalization method.
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [text block] | The following table summarizes the valuation techniques and significant unobservable inputs used in the fair value measurement of Level 3 financial instruments:
(MILLIONS) Type of Asset/Liability |  | Carrying Value Dec. 31, 2024 |  | Valuation Techniques |  | Significant Unobservable Inputs |  | Relationship of Unobservable Inputs to Fair Value
Corporate bonds |  | $ | 740 |  |  | Discounted cash flows |  | • Future cash flows |  | • Increases (decreases) in future cash flows increase (decrease) fair value
|  |  |  |  |  | • Discount rate |  | • Increases (decreases) in discount rate decrease (increase) fair value
Fixed income securities and other |  | 6,026 |  |  | Discounted cash flows |  | • Future cash flows |  | • Increases (decreases) in future cash flows increase (decrease) fair value
|  |  |  |  |  | • Discount rate |  | • Increases (decreases) in discount rate decrease (increase) fair value
Common shares and warrants |  | 3,764 |  |  | Discounted cash flows |  | • Future cash flows |  | • Increases (decreases) in future cash flows increase (decrease) fair value
|  |  |  |  |  | • Discount rate |  | • Increases (decreases) in discount rate decrease (increase) fair value
|  |  |  | Black-Scholes model |  | • Volatility |  | • Increases (decreases) in volatility increase (decreases) fair value
|  |  |  |  |  | • Term to maturity |  | • Increases (decreases) in term to maturity increase (decrease) fair value
Derivative assets/Derivative liabilities (accounts receivable/payable) |  | 353 / (3,523) |  | Discounted cash flows |  | • Future cash flows |  | • Increases (decreases) in future cash flows increase (decrease) fair value
|  |  |  |  |  | • Discount rate |  | • Increases (decreases) in discount rate decrease (increase) fair value
Limited-life funds (subsidiary equity obligations) |  | (129) |  |  | Discounted cash flows |  | • Future cash flows |  | • Increases (decreases) in future cash flows increase (decrease) fair value
|  |  |  |  |  | • Discount rate |  | • Increases (decreases) in discount rate decrease (increase) fair value
|  |  |  |  |  | • Terminal capitalization rate |  | • Increases (decreases) in terminal capitalization rate decrease (increase) fair value
|  |  |  |  |  | • Investment horizon |  | • Increases (decreases) in the investment horizon decrease (increase) fair value
Disclosure of financial assets | The following tables list the company’s financial instruments by their respective classification as at December 31, 2024 and 2023:
AS AT DEC. 31, 2024 (MILLIONS) | Fair Value Through Profit or Loss |  | Fair Value Through OCI |  | Amortized Cost |  | Total
Financial assets 1 |  |  |  |  |  |  |
Cash and cash equivalents | $ | — |  |  | $ | — |  |  | $ | 15,051 |  |  | $ | 15,051 |
Other financial assets |  |  |  |  |  |  |
Government bonds | — |  |  | 1,383 |  |  | — |  |  | 1,383 |
Corporate bonds | 788 |  |  | 1,506 |  |  | 436 |  |  | 2,730 |
Fixed income securities and other | 5,287 |  |  | 2,092 |  |  | 509 |  |  | 7,888 |
Common shares and warrants | 3,913 |  |  | 1,831 |  |  | — |  |  | 5,744 |
Loans and notes receivable | 41 |  |  | — |  |  | 8,101 |  |  | 8,142 |
| 10,029 |  |  | 6,812 |  |  | 9,046 |  |  | 25,887 |
Accounts receivable and other 2 | 4,740 |  |  | — |  |  | 16,020 |  |  | 20,760 |
| $ | 14,769 |  |  | $ | 6,812 |  |  | $ | 40,117 |  |  | $ | 61,698 |
Financial liabilities |  |  |  |  |  |  |
Corporate borrowings | $ | — |  |  | $ | — |  |  | $ | 14,232 |  |  | $ | 14,232 |
Non-recourse borrowings of managed entities |  |  |  |  |  |  |
Property-specific borrowings | — |  |  | — |  |  | 204,558 |  |  | 204,558 |
Subsidiary borrowings | — |  |  | — |  |  | 16,002 |  |  | 16,002 |
| — |  |  | — |  |  | 220,560 |  |  | 220,560 |
Accounts payable and other 2 | 5,560 |  |  | — |  |  | 40,140 |  |  | 45,700 |
Subsidiary equity obligations | 129 |  |  | — |  |  | 4,630 |  |  | 4,759 |
| $ | 5,689 |  |  | $ | — |  |  | $ | 279,562 |  |  | $ | 285,251 |
1.Financial assets include $8.5 billion of assets pledged as collateral. 2.Includes derivative instruments which are elected for hedge accounting, totaling $3.2 billion included in accounts receivable and other and $2.4 billion included in accounts payable and other, for which changes in fair value are recorded in other comprehensive income.
AS AT DEC. 31, 2023 (MILLIONS) | Fair Value Through Profit or Loss |  | Fair Value Through OCI |  | Amortized Cost |  | Total
Financial assets 1 |  |  |  |  |  |  |
Cash and cash equivalents | $ | — |  |  | $ | — |  |  | $ | 11,222 |  |  | $ | 11,222 |
Other financial assets |  |  |  |  |  |  |
Government bonds | — |  |  | 1,600 |  |  | — |  |  | 1,600 |
Corporate bonds | 866 |  |  | 1,573 |  |  | 2 |  |  | 2,441 |
Fixed income securities and other | 4,451 |  |  | 1,865 |  |  | 2,882 |  |  | 9,198 |
Common shares and warrants | 3,354 |  |  | 1,827 |  |  | — |  |  | 5,181 |
Loans and notes receivable | 63 |  |  | — |  |  | 9,841 |  |  | 9,904 |
| 8,734 |  |  | 6,865 |  |  | 12,725 |  |  | 28,324 |
Accounts receivable and other 2 | 2,615 |  |  | — |  |  | 16,849 |  |  | 19,464 |
| $ | 11,349 |  |  | $ | 6,865 |  |  | $ | 40,796 |  |  | $ | 59,010 |
Financial liabilities |  |  |  |  |  |  |
Corporate borrowings | $ | — |  |  | $ | — |  |  | $ | 12,160 |  |  | $ | 12,160 |
Non-recourse borrowings of managed entities |  |  |  |  |  |  |
Property-specific borrowings | — |  |  | — |  |  | 205,336 |  |  | 205,336 |
Subsidiary borrowings | — |  |  | — |  |  | 16,214 |  |  | 16,214 |
| — |  |  | — |  |  | 221,550 |  |  | 221,550 |
Accounts payable and other 2 | 8,387 |  |  | — |  |  | 41,622 |  |  | 50,009 |
Subsidiary equity obligations | 263 |  |  | — |  |  | 3,882 |  |  | 4,145 |
| $ | 8,650 |  |  | $ | — |  |  | $ | 279,214 |  |  | $ | 287,864 |
1.Financial assets include $9.4 billion of assets pledged as collateral. 2.Includes derivative instruments which are elected for hedge accounting, totaling $2.1 billion included in accounts receivable and other and $3.3 billion included in accounts payable and other, for which changes in fair value are recorded in other comprehensive income. The current and non-current balances of other financial assets are as follows:
AS AT DEC. 31 (MILLIONS) | 2024 |  | 2023
Current | $ | 5,132 |  |  | $ | 5,670 |
Non-current | 20,755 |  |  | 22,654 |
Total | $ | 25,887 |  |  | $ | 28,324 |
Disclosure of financial liabilities | The following tables list the company’s financial instruments by their respective classification as at December 31, 2024 and 2023:
AS AT DEC. 31, 2024 (MILLIONS) | Fair Value Through Profit or Loss |  | Fair Value Through OCI |  | Amortized Cost |  | Total
Financial assets 1 |  |  |  |  |  |  |
Cash and cash equivalents | $ | — |  |  | $ | — |  |  | $ | 15,051 |  |  | $ | 15,051 |
Other financial assets |  |  |  |  |  |  |
Government bonds | — |  |  | 1,383 |  |  | — |  |  | 1,383 |
Corporate bonds | 788 |  |  | 1,506 |  |  | 436 |  |  | 2,730 |
Fixed income securities and other | 5,287 |  |  | 2,092 |  |  | 509 |  |  | 7,888 |
Common shares and warrants | 3,913 |  |  | 1,831 |  |  | — |  |  | 5,744 |
Loans and notes receivable | 41 |  |  | — |  |  | 8,101 |  |  | 8,142 |
| 10,029 |  |  | 6,812 |  |  | 9,046 |  |  | 25,887 |
Accounts receivable and other 2 | 4,740 |  |  | — |  |  | 16,020 |  |  | 20,760 |
| $ | 14,769 |  |  | $ | 6,812 |  |  | $ | 40,117 |  |  | $ | 61,698 |
Financial liabilities |  |  |  |  |  |  |
Corporate borrowings | $ | — |  |  | $ | — |  |  | $ | 14,232 |  |  | $ | 14,232 |
Non-recourse borrowings of managed entities |  |  |  |  |  |  |
Property-specific borrowings | — |  |  | — |  |  | 204,558 |  |  | 204,558 |
Subsidiary borrowings | — |  |  | — |  |  | 16,002 |  |  | 16,002 |
| — |  |  | — |  |  | 220,560 |  |  | 220,560 |
Accounts payable and other 2 | 5,560 |  |  | — |  |  | 40,140 |  |  | 45,700 |
Subsidiary equity obligations | 129 |  |  | — |  |  | 4,630 |  |  | 4,759 |
| $ | 5,689 |  |  | $ | — |  |  | $ | 279,562 |  |  | $ | 285,251 |
1.Financial assets include $8.5 billion of assets pledged as collateral. 2.Includes derivative instruments which are elected for hedge accounting, totaling $3.2 billion included in accounts receivable and other and $2.4 billion included in accounts payable and other, for which changes in fair value are recorded in other comprehensive income.
AS AT DEC. 31, 2023 (MILLIONS) | Fair Value Through Profit or Loss |  | Fair Value Through OCI |  | Amortized Cost |  | Total
Financial assets 1 |  |  |  |  |  |  |
Cash and cash equivalents | $ | — |  |  | $ | — |  |  | $ | 11,222 |  |  | $ | 11,222 |
Other financial assets |  |  |  |  |  |  |
Government bonds | — |  |  | 1,600 |  |  | — |  |  | 1,600 |
Corporate bonds | 866 |  |  | 1,573 |  |  | 2 |  |  | 2,441 |
Fixed income securities and other | 4,451 |  |  | 1,865 |  |  | 2,882 |  |  | 9,198 |
Common shares and warrants | 3,354 |  |  | 1,827 |  |  | — |  |  | 5,181 |
Loans and notes receivable | 63 |  |  | — |  |  | 9,841 |  |  | 9,904 |
| 8,734 |  |  | 6,865 |  |  | 12,725 |  |  | 28,324 |
Accounts receivable and other 2 | 2,615 |  |  | — |  |  | 16,849 |  |  | 19,464 |
| $ | 11,349 |  |  | $ | 6,865 |  |  | $ | 40,796 |  |  | $ | 59,010 |
Financial liabilities |  |  |  |  |  |  |
Corporate borrowings | $ | — |  |  | $ | — |  |  | $ | 12,160 |  |  | $ | 12,160 |
Non-recourse borrowings of managed entities |  |  |  |  |  |  |
Property-specific borrowings | — |  |  | — |  |  | 205,336 |  |  | 205,336 |
Subsidiary borrowings | — |  |  | — |  |  | 16,214 |  |  | 16,214 |
| — |  |  | — |  |  | 221,550 |  |  | 221,550 |
Accounts payable and other 2 | 8,387 |  |  | — |  |  | 41,622 |  |  | 50,009 |
Subsidiary equity obligations | 263 |  |  | — |  |  | 3,882 |  |  | 4,145 |
| $ | 8,650 |  |  | $ | — |  |  | $ | 279,214 |  |  | $ | 287,864 |
1.Financial assets include $9.4 billion of assets pledged as collateral. 2.Includes derivative instruments which are elected for hedge accounting, totaling $2.1 billion included in accounts receivable and other and $3.3 billion included in accounts payable and other, for which changes in fair value are recorded in other comprehensive income. The following table presents the changes in the balance of financial assets and liabilities classified as Level 3 for the years ended December 31, 2024 and 2023:
|  |  | 2024 |  | 2023
AS AT AND FOR THE YEARS ENDED DEC. 31 (MILLIONS) |  |  |  |  | Financial Assets |  | Financial Liabilities |  | Financial Assets |  | Financial Liabilities
Balance, beginning of year |  |  |  |  | $ | 8,801 |  |  | $ | 3,518 |  |  | $ | 5,831 |  |  | $ | 3,092 |
Fair value changes in net income |  |  |  |  | 603 |  |  | (432) |  |  | 317 |  |  | (444) |
Fair value changes in other comprehensive income 1 |  |  |  |  | 102 |  |  | 105 |  |  | 654 |  |  | (108) |
Transfers in |  |  |  |  | 176 |  |  | — |  |  | 773 |  |  | — |
Transfers out |  |  |  |  | (622) |  |  | (42) |  |  | (44) |  |  | (56) |
Additions, net of disposals |  |  |  |  | 1,833 |  |  | 503 |  |  | 1,270 |  |  | 1,034 |
Balance, end of year |  |  |  |  | $ | 10,893 |  |  | $ | 3,652 |  |  | $ | 8,801 |  |  | $ | 3,518 |
1.Includes foreign currency translation. During the year ended December 31, 2024, $622 million of financial assets primarily in our real estate LP investments included within our Asset Management segment were transferred out of Level 3 financial assets to investment properties. Transfers out of Level 3 were a result of prior year loans secured by a multifamily asset portfolio in the U.S. that was subsequently acquired out of foreclosure and is now reported as investment properties in the current period. No other significant transfers were made between Levels 1, 2, or 3 during the year ended December 31, 2024. During the year ended December 31, 2023, $773 million of direct investments in equity securities within our Asset Management segment were transferred from Level 2 to Level 3 of the fair value hierarchy due to the implied price or cost previously used in the fair valuation of the investments not being observable due to minimal market activity for the securities. No other significant transfers were made between Levels 1, 2, or 3 during the year ended December 31, 2023. The following table categorizes financial liabilities measured at amortized cost, but for which fair values are disclosed based upon the fair value hierarchy levels:
| 2024 |  | 2023
AS AT DEC. 31 (MILLIONS) | Level 1 |  | Level 2 |  | Level 3 |  | Level 1 |  | Level 2 |  | Level 3
Corporate borrowings | $ | 13,408 |  |  | $ | 63 |  |  | $ | — |  |  | $ | 11,280 |  |  | $ | 70 |  |  | $ | — |
Property-specific borrowings | 8,986 |  |  | 123,385 |  |  | 72,131 |  |  | 8,526 |  |  | 108,076 |  |  | 88,401 |
Subsidiary borrowings | 7,715 |  |  | 671 |  |  | 7,690 |  |  | 7,527 |  |  | — |  |  | 8,503 |
Subsidiary equity obligations | — |  |  | — |  |  | 4,630 |  |  | — |  |  | 1,211 |  |  | 2,671 |
Disclosure of offsetting of financial assets and financial liabilities | The agreements provide the company with the legal and enforceable right to offset these amounts and accordingly the following balances are presented net in the consolidated financial statements:
| Accounts Receivable and Other |  | Accounts Payable and Other
AS AT DEC. 31 (MILLIONS) | 2024 |  | 2023 |  | 2024 |  | 2023
Gross amounts of financial instruments before netting | $ | 4,882 |  |  | $ | 3,204 |  |  | $ | 3,371 |  |  | $ | 5,305 |
Gross amounts of financial instruments set-off in the Consolidated Balance Sheets | (142) |  |  | (589) |  |  | (135) |  |  | (506) |
Net amounts of financial instruments in the Consolidated Balance Sheets | $ | 4,740 |  |  | $ | 2,615 |  |  | $ | 3,236 |  |  | $ | 4,799 |

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