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FINANCIAL ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2017
Financial Instruments [Abstract] |
Disclosure of financial assets | The following table provides the break down of financial instruments and their associated financial instrument classifications as at December 31, 2017:
US$ MILLIONS |  | FVTPL |  | Available for sale securities |  | Loans and Receivables/ Other Liabilities |  |
Financial Instrument Classification |  | (Fair Value) |  | (Fair Value through OCI) |  | (Amortized Cost) |  | Total
MEASUREMENT BASIS |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | — |  |  | $ | — |  |  | $ | 374 |  |  | $ | 374 |
Accounts receivable and other |  | — |  |  | — |  |  | 838 |  |  | 838 |
Financial assets (current and non-current)(1) |  | 608 |  |  | 57 |  |  | 172 |  |  | 837 |
Marketable securities |  | — |  |  | 85 |  |  | — |  |  | 85 |
Total |  | $ | 608 |  |  | $ | 142 |  |  | $ | 1,384 |  |  | $ | 2,134 |
Financial liabilities |  |  |  |  |  |  |  |
Corporate borrowings |  | $ | — |  |  | $ | — |  |  | $ | 2,101 |  |  | $ | 2,101 |
Non-recourse borrowings (current and non-current) |  | — |  |  | — |  |  | 8,063 |  |  | 8,063 |
Accounts payable and other |  | — |  |  | — |  |  | 864 |  |  | 864 |
Preferred shares(2) |  | — |  |  | — |  |  | 20 |  |  | 20 |
Financial liabilities (current and non-current)(1) |  | 440 |  |  | — |  |  | 873 |  |  | 1,313 |
Total |  | $ | 440 |  |  | $ | — |  |  | $ | 11,921 |  |  | $ | 12,361 |
(1) | Derivative instruments which are elected for hedge accounting totaling $464 million are included in Financial assets and $146 million of derivative instruments are included in Financial liabilities.
(2) | $20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield.
The following table provides the break down of financial instruments and their associated financial instrument classifications as at December 31, 2016:
US$ MILLIONS |  | FVTPL |  | Available for sale securities |  | Loans and Receivables/ Other Liabilities |  |
Financial Instrument Classification |  | (Fair Value) |  | (Fair Value through OCI) |  | (Amortized Cost) |  | Total
MEASUREMENT BASIS |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | — |  |  | $ | — |  |  | $ | 786 |  |  | $ | 786 |
Accounts receivable and other |  | — |  |  | — |  |  | 485 |  |  | 485 |
Financial assets (current and non-current)(1) |  | 893 |  |  | 12 |  |  | 233 |  |  | 1,138 |
Marketable securities |  | — |  |  | 3 |  |  | — |  |  | 3 |
Total |  | $ | 893 |  |  | $ | 15 |  |  | $ | 1,504 |  |  | $ | 2,412 |
Financial liabilities |  |  |  |  |  |  |  |
Corporate borrowings |  | $ | — |  |  | $ | — |  |  | $ | 1,002 |  |  | $ | 1,002 |
Non-recourse borrowings (current and non-current) |  | — |  |  | — |  |  | 7,324 |  |  | 7,324 |
Accounts payable and other |  | — |  |  | — |  |  | 712 |  |  | 712 |
Preferred shares(2) |  | — |  |  | — |  |  | 20 |  |  | 20 |
Financial liabilities (current and non-current)(1) |  | 381 |  |  | — |  |  | — |  |  | 381 |
Total |  | $ | 381 |  |  | $ | — |  |  | $ | 9,058 |  |  | $ | 9,439 |
(1) | Derivative instruments which are elected for hedge accounting totaling $722 million are included in Financial assets and $185 million of derivative instruments are included in Financial liabilities.
(2) | $20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield.
US$ MILLIONS |  | 2017 |  | 2016
Current: |  |  |  |
Foreign currency forward contracts |  | $ | 10 |  |  | $ | 132 |
Loans and receivables |  | 43 |  |  | 73 |
Marketable securities |  | 85 |  |  | 3 |
Other |  | 54 |  |  | 33 |
Total current |  | $ | 192 |  |  | $ | 241 |
Non-current: |  |  |  |
Cross currency interest rate swaps |  | $ | 243 |  |  | $ | 589 |
Loans and receivables |  | 210 |  |  | 172 |
Foreign currency forward contracts |  | 226 |  |  | 78 |
Other |  | 51 |  |  | 61 |
Total non-current |  | $ | 730 |  |  | $ | 900 |

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- Definition The disclosure of financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_7&doctype=Standard -URIDate 2017-03-09 + Details
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