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NON-WHOLLY OWNED SUBSIDIARIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Interests In Other Entities [Abstract] |
Summarized accounts for non-wholly owned subsidiaries | The following provides information about our partnership’s wholly-owned subsidiaries as of December 31, 2017 and 2016:
|  |  |  |  |  | Ownership interest (%)
|  |  |  | Country of incorporation |
Defined Name |  | Name of entity |  | 2017 |  | 2016
Transport |  |  |  |  |  |  |  |
Australian rail operation |  | Arc Infrastructure Holdings No. 1 Pty Ltd |  | Australia |  | 100 |  | 100
Energy |  |  |  |  |  |  |  |
Australian energy distribution operation |  | Tas Gas Networks Pty Ltd |  | Australia |  | 100 |  | 100
The following table presents details of non-wholly owned subsidiaries of our partnership:
|  |  |  |  |  | Ownership Interest (%) |  | Voting interest (%)
|  |  |  | Country of incorporation |
Defined Name |  | Name of entity |  | 2017 |  | 2016 |  | 2017 |  | 2016
Utilities |  |  |  |  |  |  |  |  |  |  |  |
U.K. regulated distribution operation |  | BUUK Infrastructure Holdings Limited |  | U.K. |  | 80 |  | 80 |  | 80 |  | 80
Australian regulated terminal operation |  | DBCT Management Pty Ltd(1) |  | Australia |  | 71 |  | 71 |  | 100 |  | 100
Colombian regulated distribution operation |  | Empresa de Energia de Boyaca S.A.(1) |  | Colombia |  | 17 |  | 17 |  | 100 |  | 100
Brazilian regulated gas transmission operation |  | Nova Transportadora do Sudeste S.A. (1),(2) |  | Brazil |  | 28 |  | — |  | 90 |  | —
Transport |  |  |  |  |  |  |  |  |  |  |  |
U.K. ports operation |  | Brookfield Port Acquisitions (UK) Limited(1) |  | U.K. |  | 59 |  | 59 |  | 100 |  | 100
Australian ports operation |  | Linx Cargo Care Group Pty Ltd(1),(3) |  | Australia |  | 27 |  | 27 |  | 67 |  | 67
Chilean toll roads |  | Sociedad Concesionaria Vespucio Norte Express S.A.(1) |  | Chile |  | 51 |  | 51 |  | 89 |  | 89
Indian toll roads |  | BIF India Holdings Pte Ltd(1),(4) |  | Singapore |  | 40 |  | 40 |  | 93 |  | 93
Peruvian toll roads |  | Rutas de Lima S.A.C(1),(5) |  | Peru |  | 17 |  | 17 |  | 57 |  | 57
Energy |  |  |  |  |  |  |  |  |  |  |  |
North American gas storage operation(6) |  | Warwick Gas Storage L.P.(1) |  | Canada |  | 25 |  | 25 |  | 100 |  | 100
Canadian district energy operation |  | Enwave Energy Corporation(1) |  | Canada |  | 25 |  | 25 |  | 100 |  | 100
U.S. district energy operation |  | Enwave USA(1) |  | U.S. |  | 40 |  | 40 |  | 100 |  | 100
North American gas storage operation(6) |  | Lodi Gas Storage(1) |  | U.S. |  | 40 |  | 40 |  | 100 |  | 100
North American gas storage operation(6) |  | Rockpoint Gas Storage Partners L.P.(1),(7) |  | U.S. |  | 40 |  | 40 |  | 100 |  | 100
Corporate & Other |  |  |  |  |  |  |  |  |  |  |  |
Holding LP |  | Brookfield Infrastructure L.P. |  | Bermuda |  | 70 |  | 70 |  | 100 |  | 100
(1) | For the above noted subsidiaries, our partnership has entered into voting arrangements to provide our partnership with the ability to direct the relevant activities of the investee. Our partnership controls these investees given that our partnership is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Our partnership exercises judgment to determine the level of variability that will achieve control over an investee, particularly in circumstances where our partnership’s voting interest differs from its ownership interest in an investee. The following were considered to determine whether our partnership controls these investees: the degree of power (if any) held by other investors, the degree of exposure to variability of each investor, the determination of whether any general partner removal rights are substantive and the purpose and design of the investee.
(2) | In April 2017, Brookfield Infrastructure, alongside institutional partners and a Brookfield-sponsored infrastructure fund (the “consortium”), acquired an effective 28% interest in Nova Transportadora do Sudeste S.A. (“NTS”), a Brazilian regulated gas transmission business, for total consideration of $1.6 billion.
(3) | In August 2016, Brookfield Infrastructure expanded its ports business to Australia as it acquired a 27% interest in Linx Cargo Care Group Pty Ltd through a Brookfield-sponsored infrastructure fund, along with institutional partners (the “Brookfield Consortium”) for total consideration of $145 million.
(4) | In March 2016, Brookfield Infrastructure acquired a 40% interest in a toll road business in India from Gammon Infrastructure Projects Limited for consideration of $42 million through a Brookfield-sponsored infrastructure fund.
(5) | In June 2016, Brookfield Infrastructure acquired a 17% interest in Rutas de Lima S.A.C. for total consideration of $127 million through a Brookfield-sponsored infrastructure fund.
(6) | North American gas storage operations include Warwick Gas Storage L.P., Lodi Gas Storage and Rockpoint Gas Storage Partners L.P.
(7) | In July 2016, Brookfield Infrastructure acquired a 40% interest in Rockpoint Gas Storage Partners L.P. for consideration of $227 million through a Brookfield-sponsored infrastructure fund.
The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Financial Position:
|  | As of December 31, 2017
US$ MILLIONS |  | Current Assets |  | Non-Current Assets |  | Current Liabilities |  | Non-Current Liabilities |  | Non-Controlling Interest in Operating Subsidiaries |  | Partnership Capital(1)
Utilities |  |  |  |  |  |  |  |  |  |  |  |
U.K. regulated distribution |  | $ | 107 |  |  | $ | 3,550 |  |  | $ | 281 |  |  | $ | 2,261 |  |  | $ | 217 |  |  | $ | 898 |
Australian regulated terminal |  | 38 |  |  | 2,229 |  |  | 34 |  |  | 2,035 |  |  | 62 |  |  | 136 |
Colombian regulated distribution |  | 68 |  |  | 764 |  |  | 26 |  |  | 438 |  |  | 302 |  |  | 66 |
Brazilian regulated gas transmission operation |  | 322 |  |  | 5,990 |  |  | 73 |  |  | 2,015 |  |  | 3,081 |  |  | 1,143 |
Transport |  |  |  |  |  |  |  |  |  |  |  |
U.K. port operation |  | 44 |  |  | 880 |  |  | 133 |  |  | 353 |  |  | 179 |  |  | 259 |
Australian port operation |  | 163 |  |  | 628 |  |  | 101 |  |  | 218 |  |  | 346 |  |  | 126 |
Chilean toll roads |  | 84 |  |  | 1,116 |  |  | 59 |  |  | 989 |  |  | 75 |  |  | 77 |
Peruvian toll roads |  | 101 |  |  | 1,356 |  |  | 18 |  |  | 674 |  |  | 644 |  |  | 121 |
Indian toll roads |  | 58 |  |  | 256 |  |  | 30 |  |  | 185 |  |  | 60 |  |  | 39 |
Energy |  |  |  |  |  |  |  |  |  |  |  |
North American gas storage operation |  | 206 |  |  | 1,259 |  |  | 244 |  |  | 409 |  |  | 502 |  |  | 310 |
Canadian district energy operation |  | 75 |  |  | 699 |  |  | 55 |  |  | 394 |  |  | 243 |  |  | 82 |
U.S. district energy operation |  | 37 |  |  | 799 |  |  | 19 |  |  | 668 |  |  | 78 |  |  | 71 |
Corporate & Other |  |  |  |  |  |  |  |  |  |  |  |
Holding LP and other |  | 127 |  |  | 244 |  |  | 392 |  |  | 2,060 |  |  | 84 |  |  | (2,165 | )
Total |  | $ | 1,430 |  |  | $ | 19,770 |  |  | $ | 1,465 |  |  | $ | 12,699 |  |  | $ | 5,873 |  |  | $ | 1,163 |
(1) | Attributable to non-controlling interest—Redeemable Partnership Units held by Brookfield, general partner and limited partners.
|  | As of December 31, 2016
US$ MILLIONS |  | Current Assets |  | Non-Current Assets |  | Current Liabilities |  | Non-Current Liabilities |  | Non-Controlling Interest in Operating Subsidiaries |  | Partnership Capital(1)
Utilities |  |  |  |  |  |  |  |  |  |  |  |
U.K. regulated distribution |  | $ | 65 |  |  | $ | 2,985 |  |  | $ | 154 |  |  | $ | 1,919 |  |  | $ | 183 |  |  | $ | 794 |
Australian regulated terminal |  | 27 |  |  | 2,162 |  |  | (9 | ) |  | 1,926 |  |  | 70 |  |  | 202 |
Colombian regulated distribution |  | 55 |  |  | 701 |  |  | 27 |  |  | 369 |  |  | 294 |  |  | 66 |
Transport |  |  |  |  |  |  |  |  |  |  |  |
U.K. port operation |  | 42 |  |  | 754 |  |  | 108 |  |  | 324 |  |  | 150 |  |  | 214 |
Australian port operation |  | 142 |  |  | 587 |  |  | 94 |  |  | 205 |  |  | 315 |  |  | 115 |
Chilean toll roads |  | 102 |  |  | 1,069 |  |  | 50 |  |  | 941 |  |  | 89 |  |  | 91 |
Brazilian toll roads |  | 42 |  |  | 466 |  |  | 27 |  |  | — |  |  | 189 |  |  | 292 |
Peruvian toll roads |  | 127 |  |  | 1,261 |  |  | 27 |  |  | 635 |  |  | 610 |  |  | 116 |
Indian toll roads |  | 52 |  |  | 264 |  |  | 36 |  |  | 186 |  |  | 58 |  |  | 36 |
Energy |  |  |  |  |  |  |  |  |  |  |  |
North American gas storage |  | 199 |  |  | 1,141 |  |  | 136 |  |  | 478 |  |  | 452 |  |  | 274 |
Canadian district energy operation |  | 15 |  |  | 570 |  |  | 13 |  |  | 290 |  |  | 209 |  |  | 73 |
U.S. district energy operation |  | 43 |  |  | 697 |  |  | 62 |  |  | 537 |  |  | 73 |  |  | 68 |
Corporate & Other |  |  |  |  |  |  |  |  |  |  |  |
Holding LP and other |  | 631 |  |  | 377 |  |  | 677 |  |  | 810 |  |  | 79 |  |  | (558 | )
Total |  | $ | 1,542 |  |  | $ | 13,034 |  |  | $ | 1,402 |  |  | $ | 8,620 |  |  | $ | 2,771 |  |  | $ | 1,783 |
(1) | Attributable to non-controlling interest—Redeemable Partnership Units held by Brookfield, general partner and limited partners.
The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Operating Results:
|  | Year ended December 31, 2017
|  |  |  | Attributable to non-controlling interest |  | Attributable to unitholders
US$ MILLIONS |  | Revenue |  | Net Income (loss) |  | Other Comprehensive Income (loss) |  | Net Income (loss) |  | Other Comprehensive Income (loss)
Utilities |  |  |  |  |  |  |  |  |  |
U.K. regulated distribution operation |  | $ | 385 |  |  | $ | 21 |  |  | $ | 29 |  |  | $ | 114 |  |  | $ | 118 |
Australian regulated terminal operation |  | 301 |  |  | 15 |  |  | 3 |  |  | 35 |  |  | 7 |
Colombian regulated distribution operation |  | 161 |  |  | 12 |  |  | 38 |  |  | 2 |  |  | 7 |
Brazilian regulated gas transmission operation |  | 938 |  |  | 349 |  |  | (160 | ) |  | 146 |  |  | (72 | )
Transport |  |  |  |  |  |  |  |  |  |
U.K. port operation |  | 180 |  |  | 8 |  |  | 21 |  |  | 22 |  |  | 29 |
Australian port operation |  | 501 |  |  | (7 | ) |  | 28 |  |  | (3 | ) |  | 9 |
Chilean toll roads |  | 154 |  |  | — |  |  | 7 |  |  | — |  |  | 8 |
Peruvian toll roads |  | 103 |  |  | 12 |  |  | 22 |  |  | 2 |  |  | 5 |
Indian toll roads |  | 57 |  |  | (2 | ) |  | 4 |  |  | (1 | ) |  | 3 |
Energy |  |  |  |  |  |  |  |  |  |
North American gas storage operation |  | 149 |  |  | 30 |  |  | 74 |  |  | 18 |  |  | 47 |
Canadian district energy operation |  | 95 |  |  | (2 | ) |  | 39 |  |  | — |  |  | 13 |
U.S. district energy operation |  | 131 |  |  | 10 |  |  | 40 |  |  | 7 |  |  | 26 |
Corporate & Other |  |  |  |  |  |  |  |  |  |
Holding LP and other |  | 22 |  |  | (3 | ) |  | 1 |  |  | (349 | ) |  | (410 | )
Total |  | $ | 3,177 |  |  | $ | 443 |  |  | $ | 146 |  |  | $ | (7 | ) |  | $ | (210 | )
|  | Year ended December 31, 2016
|  |  |  | Attributable to non-controlling interest |  | Attributable to unitholders
US$ MILLIONS |  | Revenue |  | Net Income (loss) |  | Other Comprehensive Income (loss) |  | Net Income (loss) |  | Other Comprehensive Income (loss)
Utilities |  |  |  |  |  |  |  |  |  |
U.K. regulated distribution operation |  | $ | 347 |  |  | $ | 12 |  |  | $ | (14 | ) |  | $ | 79 |  |  | $ | (55 | )
Australian regulated terminal operation |  | 299 |  |  | 15 |  |  | (5 | ) |  | 46 |  |  | (12 | )
Colombian regulated distribution operation |  | 150 |  |  | 10 |  |  | 45 |  |  | 2 |  |  | 10 |
Transport |  |  |  |  |  |  |  |  |  |
U.K. port operation |  | 178 |  |  | 11 |  |  | (37 | ) |  | 20 |  |  | (52 | )
Australian port operation |  | 182 |  |  | (18 | ) |  | (24 | ) |  | (7 | ) |  | (8 | )
Chilean toll roads |  | 127 |  |  | (9 | ) |  | 7 |  |  | (10 | ) |  | 8 |
Brazilian toll roads |  | — |  |  | 6 |  |  | 38 |  |  | 5 |  |  | 25 |
Peruvian toll roads |  | 97 |  |  | (8 | ) |  | (7 | ) |  | (2 | ) |  | (1 | )
Indian toll roads |  | 39 |  |  | (3 | ) |  | 1 |  |  | (3 | ) |  | — |
Energy |  |  |  |  |  |  |  |  |  |
North American gas storage operation |  | 100 |  |  | 1 |  |  | — |  |  | 1 |  |  | — |
Canadian district energy operation |  | 79 |  |  | (1 | ) |  | 31 |  |  | 1 |  |  | 11 |
U.S. district energy operation |  | 111 |  |  | (6 | ) |  | 31 |  |  | — |  |  | 20 |
Corporate & Other |  |  |  |  |  |  |  |  |  |
Holding LP and other |  | 15 |  |  | 31 |  |  | 1 |  |  | 31 |  |  | 180 |
Total |  | $ | 1,724 |  |  | $ | 41 |  |  | $ | 67 |  |  | $ | 163 |  |  | $ | 126 |
|  | Year ended December 31, 2015
|  |  |  | Attributable to non-controlling interest |  | Attributable to unitholders
US$ MILLIONS |  | Revenue |  | Net Income |  | Other Comprehensive Income (loss) |  | Net Income (loss) |  | Other Comprehensive Income (loss)
Utilities |  |  |  |  |  |  |  |  |  |
U.K. regulated distribution operation |  | $ | 339 |  |  | $ | 21 |  |  | $ | 25 |  |  | $ | 122 |  |  | $ | 101 |
Australian regulated terminal operation |  | 330 |  |  | 15 |  |  | (4 | ) |  | 68 |  |  | (9 | )
Colombian regulated distribution operation |  | 152 |  |  | 13 |  |  | (26 | ) |  | 16 |  |  | (9 | )
Transport |  |  |  |  |  |  |  |  |  |
U.K. port operation |  | 220 |  |  | 7 |  |  | 13 |  |  | 22 |  |  | 18 |
Chilean toll roads |  | 113 |  |  | (7 | ) |  | (20 | ) |  | (15 | ) |  | (21 | )
Energy |  |  |  |  |  |  |  |  |  |
North American gas storage operation |  | 20 |  |  | (8 | ) |  | 5 |  |  | (12 | ) |  | 1 |
Canadian district energy operation |  | 80 |  |  | — |  |  | 6 |  |  | — |  |  | 2 |
U.S. district energy operation |  | 114 |  |  | (6 | ) |  | 8 |  |  | (3 | ) |  | 5 |
Corporate & Other |  |  |  |  |  |  |  |  |  |
Holding LP and other |  | 21 |  |  | 55 |  |  | (90 | ) |  | 5 |  |  | (32 | )
Total |  | $ | 1,389 |  |  | $ | 90 |  |  | $ | (83 | ) |  | $ | 203 |  |  | $ | 56 |
The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Cash Flows:
|  | Cash Flow Activities
|  | Year ended December 31, 2017 |  | Year ended December 31, 2016
US$ MILLIONS |  | Operating |  | Investing |  | Financing |  | Operating |  | Investing |  | Financing
Utilities |  |  |  |  |  |  |  |  |  |  |  |
U.K. regulated distribution operation |  | $ | 220 |  |  | $ | (343 | ) |  | $ | 129 |  |  | $ | 244 |  |  | $ | (487 | ) |  | $ | 245 |
Australian regulated terminal operation |  | 96 |  |  | (9 | ) |  | (87 | ) |  | 128 |  |  | (22 | ) |  | (106 | )
Colombian regulated distribution operation |  | 7 |  |  | (22 | ) |  | 26 |  |  | 17 |  |  | (18 | ) |  | — |
Brazilian regulated gas transmission operation |  | 819 |  |  | 83 |  |  | (839 | ) |  | — |  |  | — |  |  | — |
Transport |  |  |  |  |  |  |  |  |  |  |  |
U.K. port operation |  | 46 |  |  | (40 | ) |  | (10 | ) |  | 33 |  |  | (24 | ) |  | (14 | )
Australian port operation |  | 37 |  |  | (39 | ) |  | 12 |  |  | 7 |  |  | (99 | ) |  | 154 |
Chilean toll roads |  | 56 |  |  | (5 | ) |  | (88 | ) |  | 63 |  |  | (1 | ) |  | (99 | )
Brazilian toll roads |  | — |  |  | — |  |  | — |  |  | 2 |  |  | (70 | ) |  | 70 |
Peruvian toll roads |  | 46 |  |  | (67 | ) |  | — |  |  | 29 |  |  | 25 |  |  | 1 |
Indian toll roads |  | 30 |  |  | (7 | ) |  | (22 | ) |  | (7 | ) |  | 28 |  |  | (10 | )
Energy |  |  |  |  |  |  |  |  |  |  |  |
North American gas storage operation |  | 55 |  |  | (9 | ) |  | (76 | ) |  | (12 | ) |  | 6 |  |  | 46 |
Canadian district energy operation |  | 26 |  |  | (82 | ) |  | 102 |  |  | 27 |  |  | (18 | ) |  | (13 | )
U.S. district energy operation |  | 24 |  |  | 8 |  |  | (28 | ) |  | 26 |  |  | (33 | ) |  | 9 |
Corporate & Other |  |  |  |  |  |  |  |  |  |  |  |
Holding LP and other |  | (98 | ) |  | (5,089 | ) |  | 4,721 |  |  | 124 |  |  | (282 | ) |  | 618 |
Total |  | $ | 1,364 |  |  | $ | (5,621 | ) |  | $ | 3,840 |  |  | $ | 681 |  |  | $ | (995 | ) |  | $ | 901 |
|  | Cash Flow Activities
|  | Year ended December 31, 2015
US$ MILLIONS |  | Operating |  | Investing |  | Financing
Utilities |  |  |  |  |  |
U.K. regulated distribution operation |  | $ | 164 |  |  | $ | (242 | ) |  | $ | 92 |
Australian regulated terminal operation |  | 103 |  |  | (37 | ) |  | (67 | )
New England electricity transmission operation |  | 2 |  |  | — |  |  | (2 | )
Colombian regulated distribution operation |  | 16 |  |  | (6 | ) |  | (7 | )
Transport |  |  |  |  |  |
U.K. port operation |  | 19 |  |  | (66 | ) |  | 61 |
Australian port operation |  | — |  |  | — |  |  | — |
Chilean toll roads |  | 70 |  |  | — |  |  | (38 | )
Energy |  |  |  |  |  |
North American gas storage operation |  | (3 | ) |  | (1 | ) |  | 1 |
Canadian district energy operation |  | 22 |  |  | (16 | ) |  | (23 | )
U.S. district energy operation |  | 21 |  |  | (13 | ) |  | (7 | )
Corporate & Other |  |  |  |  |  |
Holding LP and other |  | 92 |  |  | (650 | ) |  | 554 |
Total |  | $ | 506 |  |  | $ | (1,031 | ) |  | $ | 564 |

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