
(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, 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
Other comprehensive income (loss)	240			(8		)	(71		)	14			33			—			38		246
Other items^(2),(3)	(8		)	20			6			—			—			—			—		18
Balance at December 31, 2019	$	899		$	(1,324	)	$	30		$	(82	)	$	—		$	(18	)	$	968	$	473


(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, 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
Other comprehensive income (loss)	1			—			—		—		—		—		—		1
Other items	—			—			—		—		—		—		—		—
Balance at December 31, 2019	$	6		$	(9	)	$	2	$	—	$	—	$	—	$	5	$	4


(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, 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
Other comprehensive income (loss)	99			(3		)	(29		)	6			14			—			16		103
Other items^(2),(3)	(4		)	9			3			—			—			—			—		8
Balance at December 31, 2019	$	391		$	(546	)	$	14		$	(37	)	$	(2	)	$	(4	)	$	407	$	223

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
Other comprehensive income (loss)	1		—		—		—			—		—		—		1
Other items	—		—		—		—			—		—		—		—
Balance at December 31, 2019	$	3	$	1	$	—	$	(1	)	$	—	$	—	$	2	$	5

(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. Refer to Note 5 Disposition of Businesses for further details.


(2)	In relation to the sale of our Australian district energy business, $12 million of revaluation surplus previously recognized within accumulated other comprehensive income was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Refer to Note 5 Disposition of Businesses for further details.


(3)	In relation to the partial disposition of a 17% interest in our Chilean toll road business, $38 million of accumulated other comprehensive loss was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Refer to Note 5 Disposition of Businesses for further details.