
(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 December 31, 2016	$	957		$	(891	)	$	215		$	(130	)	$	(4	)	$	(30	)	$	619	$	736
Other comprehensive income (loss)	19			56			(187		)	104			4			3			129		128
Balance at December 31, 2017	$	976		$	(835	)	$	28		$	(26	)	$	—		$	(27	)	$	748	$	864
Other comprehensive income (loss)⁽¹⁾	141			(501		)	67			(70		)	(33		)	9			182		(205		)
Other items⁽¹⁾	(450		)	—			—			—			—			—			—		(450		)
Balance at December 31, 2018	$	667		$	(1,336	)	$	95		$	(96	)	$	(33	)	$	(18	)	$	930	$	209


(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 December 31, 2016	$	7		$	(5	)	$	3		$	(1	)	$	—	$	—	$	3	$	7
Other comprehensive (loss) income	—			(1		)	(2		)	1			—		—		1		(1		)
Balance at December 31, 2017	$	7		$	(6	)	$	1		$	—		$	—	$	—	$	4	$	6
Other comprehensive income (loss)⁽¹⁾	1			(3		)	1			—			—		—		1		—
Other items⁽¹⁾	(3		)	—			—			—			—		—		—		(3		)
Balance at December 31, 2018	$	5		$	(9	)	$	2		$	—		$	—	$	—	$	5	$	3


(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 December 31, 2016	$	417		$	(365	)	$	88		$	(58	)	$	(3	)	$	(9	)	$	261	$	331
Other comprehensive income (loss)	8			26			(77		)	44			1			1			53		56
Balance at December 31, 2017	$	425		$	(339	)	$	11		$	(14	)	$	(2	)	$	(8	)	$	314	$	387
Other comprehensive income (loss)⁽¹⁾	59			(213		)	29			(29		)	(14		)	4			77		(87		)
Other items⁽¹⁾	(188		)	—			—			—			—			—			—		(188		)
Balance at December 31, 2018	$	296		$	(552	)	$	40		$	(43	)	$	(16	)	$	(4	)	$	391	$	112

d) Attributable to Non-controlling interest—Exchange LP Units



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 December 31, 2017	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—
Other comprehensive income (loss)	2		1		—		(1		)	—		—		2		4
Balance at December 31, 2018	$	2	$	1	$	—	$	(1	)	$	—	$	—	$	2	$	4

(1)

In relation to the sale of our Chilean electricity transmission business, $641 million of revaluation surplus previously recognized within accumulated other comprehensive income was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Additionally, $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.