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, 2019	$	667	$	(1,336	)	$	95		$	(96	)	$	(33	)	$	(18	)	$	930		$	209
Other comprehensive income (loss)	—		30			(21		)	13			21			(2		)	(51		)	(10		)
Other items	—		20			6			—			—			—			—			26
Balance at June 30, 2019	$	667	$	(1,286	)	$	80		$	(83	)	$	(12	)	$	(20	)	$	879		$	225



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⁽¹⁾	(450		)	—			—		—			—			—			—		(450		)
Balance at June 30, 2018	$	526		$	(1,215	)	$	62	$	(63	)	$	(8	)	$	(27	)	$	792	$	67

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, 2019	$	5	$	(9	)	$	2	$	—	$	—	$	—	$	5	$	3
Other comprehensive income	—		—			—		—		—		—		—		—
Balance at June 30, 2019	$	5	$	(9	)	$	2	$	—	$	—	$	—	$	5	$	3



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) income⁽¹⁾	—			(2		)	—		—		—		—		—		(2		)
Other items⁽¹⁾	(3		)	—			—		—		—		—		—		(3		)
Balance at June 30, 2018	$	4		$	(8	)	$	1	$	—	$	—	$	—	$	4	$	1

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, 2019	$	296	$	(552	)	$	40		$	(43	)	$	(16	)	$	(4	)	$	391		$	112
Other comprehensive income (loss)	—		12			(8		)	6			8			(1		)	(21		)	(4		)
Other items	—		9			3			—			—			—			—			12
Balance at June 30, 2019	$	296	$	(531	)	$	35		$	(37	)	$	(8	)	$	(5	)	$	370		$	120



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⁽¹⁾	(188		)	—			—		—			—			—			—		(188		)
Balance at June 30, 2018	$	237		$	(498	)	$	24	$	(30	)	$	(6	)	$	(8	)	$	333	$	52

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 January 1, 2019	$	2	$	1	$	—	$	(1	)	$	—	$	—	$	2	$	4
Other comprehensive income	—		—		—		—			—		—		—		—
Balance at June 30, 2019	$	2	$	1	$	—	$	(1	)	$	—	$	—	$	2	$	4

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.