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ACCUMULATED OTHER COMPREHENSIVE INCOME

6 Months Ended

Jun. 30, 2018

Disclosure of analysis of other comprehensive income by item [abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME

ACCUMULATED OTHER COMPREHENSIVE INCOME

a) Attributable to Limited Partners



US$ MILLIONS	Revaluation surplus				Foreign currency translation				Net investment hedges				Cash flow hedges				Marketable securities				Unrealized actuarial losses				Equity accounted investments				Accumulated other comprehensive income
Balance at January 1, 2018	$	976			$	(835	)		$	28			$	(26	)		$	—			$	(27	)		$	748			$	864
Other comprehensive (loss) income⁽¹⁾	—				(380		)		34				(37		)		(8		)		—				44				(347		)
Other items	(450		)		—				—				—				—				—				—				(450		)
Balance at June 30, 2018	$	526			$	(1,215	)		$	62			$	(63	)		$	(8	)		$	(27	)		$	792			$	67



US$ MILLIONS	Revaluation surplus				Foreign currency translation				Net investment hedges				Cash flow hedges				Marketable securities				Unrealized actuarial losses				Equity accounted investments				Accumulated other comprehensive income
Balance at January 1, 2017	$	957			$	(891	)		$	215			$	(130	)		$	(4	)		$	(30	)		$	619			$	736
Other comprehensive income (loss)	—				30				(138		)		24				2				—				(37		)		(119		)
Balance at June 30, 2017	$	957			$	(861	)		$	77			$	(106	)		$	(2	)		$	(30	)		$	582			$	617

b) Attributable to General Partner



US$ MILLIONS	Revaluation surplus				Foreign currency translation				Net investment hedges				Cash flow hedges				Marketable securities				Unrealized actuarial losses				Equity accounted investments				Accumulated other comprehensive income
Balance at January 1, 2018	$	7			$	(6	)		$	1			$	—			$	—			$	—			$	4			$	6
Other comprehensive loss⁽¹⁾	—				(2		)		—				—				—				—				—				(2		)
Other items	(3		)		—				—				—				—				—				—				(3		)
Balance at June 30, 2018	$	4			$	(8	)		$	1			$	—			$	—			$	—			$	4			$	1



US$ MILLIONS	Revaluation surplus				Foreign currency translation				Net investment hedges				Cash flow hedges				Marketable securities				Unrealized actuarial losses				Equity accounted investments				Accumulated other comprehensive income
Balance at January 1, 2017	$	7			$	(5	)		$	3			$	(1	)		$	—			$	—			$	3			$	7
Other comprehensive loss	—				—				(1		)		—				—				—				—				(1		)
Balance at June 30, 2017	$	7			$	(5	)		$	2			$	(1	)		$	—			$	—			$	3			$	6

c) Attributable to Non-controlling interest – Redeemable Partnership Units held by Brookfield



US$ MILLIONS	Revaluation surplus				Foreign currency translation				Net investment hedges				Cash flow hedges				Marketable securities				Unrealized actuarial losses				Equity accounted investments				Accumulated other comprehensive income
Balance at January 1, 2018	$	425			$	(339	)		$	11			$	(14	)		$	(2	)		$	(8	)		$	314			$	387
Other comprehensive (loss) income⁽¹⁾	—				(159		)		13				(16		)		(4		)		—				19				(147		)
Other items	(188		)		—				—				—				—				—				—				(188		)
Balance at June 30, 2018	$	237			$	(498	)		$	24			$	(30	)		$	(6	)		$	(8	)		$	333			$	52



US$ MILLIONS	Revaluation surplus				Foreign currency translation				Net investment hedges				Cash flow hedges				Marketable securities				Unrealized actuarial losses				Equity accounted investments				Accumulated other comprehensive income
Balance at January 1, 2017	$	417			$	(365	)		$	88			$	(58	)		$	(3	)		$	(9	)		$	261			$	331
Other comprehensive income (loss)	—				13				(58		)		10				—				—				(15		)		(50		)
Balance at June 30, 2017	$	417			$	(352	)		$	30			$	(48	)		$	(3	)		$	(9	)		$	246			$	281


1.	In relation to the sale of our Chilean electricity transmission business, $127 million of deferred tax expense previously recognized within accumulated other comprehensive income was reclassified as current income tax expense within accumulated other comprehensive income.