XML 60 R45.htm IDEA: XBRL DOCUMENT
v3.20.2

ACQUISITION OF BUSINESSES - Purchase Price Allocation (Details) - USD ($) $ in Millions | Jun. 30, 2020 | Dec. 31, 2019 | Dec. 30, 2019 | Dec. 19, 2019 | Mar. 22, 2019 | Jan. 04, 2019
--- | --- | --- | --- | --- | --- | ---
Fair value of assets and liabilities acquired |  |  |  |  |  |
Assets, held for sale, recognised as of acquisition date | $ 39 | $ 2,380 |  |  |  |
Goodwill | 6,166 | 6,553 |  |  |  |
U.K. Telecommunications [Member] |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |
Cash |  |  |  | $ 73 |  |
Deferred consideration, acquisition-date fair value |  |  |  | 68 |  |
Total consideration |  |  |  | 141 |  |
Fair value of assets and liabilities acquired |  |  |  |  |  |
Cash and cash equivalents |  |  |  | 9 |  |
Accounts receivable and other |  |  |  | 18 |  |
Property, plant and equipment |  |  |  | 95 |  |
Identifiable intangible assets recognised as of acquisition date |  |  |  | 465 |  |
Goodwill |  |  |  | 301 |  |
Trade and other payables recognised as of acquisition date |  |  |  | (53) |  |
Non-recourse borrowings |  |  |  | (195) |  |
Deferred income tax and other liabilities |  |  |  | (76) |  |
Non-controlling interest |  |  |  | 564 |  |
Non-controlling interest in acquiree recognised at acquisition date |  |  |  | (423) |  |
Net assets acquired |  |  |  | $ 141 |  |
North American Rail Operation |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |
Cash |  |  | $ 602 |  |  |
Total consideration |  |  | 602 |  |  |
Fair value of assets and liabilities acquired |  |  |  |  |  |
Cash and cash equivalents |  |  | 67 |  |  |
Accounts receivable and other |  |  | 509 |  |  |
Assets, held for sale, recognised as of acquisition date |  |  | 1,584 |  |  |
Property, plant and equipment |  |  | 5,283 |  |  |
Identifiable intangible assets recognised as of acquisition date |  |  | 1,992 |  |  |
Investment In Associate Recognised As Of Acquisition Date |  |  | 48 |  |  |
Goodwill |  |  | 2,042 |  |  |
Trade and other payables recognised as of acquisition date |  |  | (612) |  |  |
Non-recourse borrowings |  |  | (1,567) |  |  |
Liabilities Held For Sale Recognised As Of Acquisition Date |  |  | (893) |  |  |
Other Liabilities Recognised As Of Acquisition Date |  |  | (566) |  |  |
Deferred income tax and other liabilities |  |  | (1,111) |  |  |
Non-controlling interest |  |  | 6,776 |  |  |
Non-controlling interest in acquiree recognised at acquisition date |  |  | (6,174) |  |  |
Net assets acquired |  |  | $ 602 |  |  |
Indian Natural Gas Operation [Member] |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |
Cash |  |  |  |  | $ 443 |
Total consideration |  |  |  |  | 443 |
Fair value of assets and liabilities acquired |  |  |  |  |  |
Accounts receivable and other |  |  |  |  | 94 |
Property, plant and equipment |  |  |  |  | 2,134 |
Identifiable intangible assets recognised as of acquisition date |  |  |  |  | 295 |
Trade and other payables recognised as of acquisition date |  |  |  |  | (66) |
Non-controlling interest |  |  |  |  | 2,457 |
Non-controlling interest in acquiree recognised at acquisition date |  |  |  |  | (2,014) |
Net assets acquired |  |  |  |  | $ 443 |
Australian Data Center Operation [Member] |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |
Cash |  |  |  |  |  | $ 78
Total consideration |  |  |  |  |  | 78
Fair value of assets and liabilities acquired |  |  |  |  |  |
Accounts receivable and other |  |  |  |  |  | 2
Investment Properties Recognised as of Acquisition Date |  |  |  |  |  | 211
Goodwill |  |  |  |  |  | 68
Trade and other payables recognised as of acquisition date |  |  |  |  |  | (9)
Non-controlling interest |  |  |  |  |  | 272
Non-controlling interest in acquiree recognised at acquisition date |  |  |  |  |  | (194)
Net assets acquired |  |  |  |  |  | $ 78
Aggregated individually immaterial business combinations |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |
Cash | 24 |  |  |  |  |
Business combinations, pre-existing interest, equity | 30 |  |  |  |  |
Total consideration | 54 |  |  |  |  |
Fair value of assets and liabilities acquired |  |  |  |  |  |
Cash and cash equivalents | 16 |  |  |  |  |
Accounts receivable and other | 6 |  |  |  |  |
Identifiable intangible assets recognised as of acquisition date | 422 |  |  |  |  |
Goodwill | 15 |  |  |  |  |
Trade and other payables recognised as of acquisition date | (21) |  |  |  |  |
Non-recourse borrowings | (210) |  |  |  |  |
Deferred income tax and other liabilities | (55) |  |  |  |  |
Non-controlling interest | 173 |  |  |  |  |
Non-controlling interest in acquiree recognised at acquisition date | (119) |  |  |  |  |
Net assets acquired | $ 54 |  |  |  |  |
Western Canadian Natural Gas Gathering and Processing Operation [Member] |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |
Cash |  | 377 |  |  |  |
Total consideration |  | 377 |  |  |  |
Fair value of assets and liabilities acquired |  |  |  |  |  |
Accounts receivable and other |  | 5 |  |  |  |
Property, plant and equipment |  | 1,198 |  |  |  |
Identifiable intangible assets recognised as of acquisition date |  | 74 |  |  |  |
Deferred tax assets recognised as of acquisition date |  | 41 |  |  |  |
Goodwill |  | 218 |  |  |  |
Trade and other payables recognised as of acquisition date |  | (218) |  |  |  |
Non-controlling interest |  | 1,318 |  |  |  |
Non-controlling interest in acquiree recognised at acquisition date |  | (941) |  |  |  |
Net assets acquired |  | $ 377 |  |  |  |

X
- Definition Account receivable recognised as of acquisition date + References No definition available. + Details
Name: | bip_Accountreceivablerecognisedasofacquisitiondate
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Assets, held for sale, recognised as of acquisition date + References No definition available. + Details
Name: | bip_Assetsheldforsalerecognisedasofacquisitiondate
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Business combinations, pre-existing interest, equity + References No definition available. + Details
Name: | bip_Businesscombinationspreexistinginterestequity
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Deferred consideration, acquisition-date fair value + References No definition available. + Details
Name: | bip_Deferredconsiderationacquisitiondatefairvalue
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Investment In Associate Recognised As Of Acquisition Date + References No definition available. + Details
Name: | bip_InvestmentInAssociateRecognisedAsOfAcquisitionDate
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Investment Properties Recognised as of Acquisition Date + References No definition available. + Details
Name: | bip_InvestmentPropertiesRecognisedasofAcquisitionDate
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Liabilities Held For Sale Recognised As Of Acquisition Date + References No definition available. + Details
Name: | bip_LiabilitiesHeldForSaleRecognisedAsOfAcquisitionDate
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Net identifiable assets acquired (liabilities assumed), before non-controlling interests + References No definition available. + Details
Name: | bip_Netidentifiableassetsacquiredliabilitiesassumedbeforenoncontrollinginterests
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Other Liabilities Recognised As Of Acquisition Date + References No definition available. + Details
Name: | bip_OtherLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
Name: | ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_AdditionalDisclosuresForAmountsRecognisedAsOfAcquisitionDateForEachMajorClassOfAssetsAcquiredAndLiabilitiesAssumedAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount recognised as of the acquisition date for borrowings assumed in a business combination. [Refer: Borrowings; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
Name: | ifrs-full_BorrowingsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
Name: | ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph f -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
Name: | ifrs-full_CashTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for deferred tax assets acquired in a business combination. [Refer: Deferred tax assets; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
Name: | ifrs-full_DeferredTaxAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
Name: | ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B67 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2019-01-01 -Paragraph 134 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2019-en-r&anchor=para_134_a&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2019-01-01 -Paragraph 135 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2019-en-r&anchor=para_135_a&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_c&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_Goodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for net identifiable assets acquired or liabilities assumed in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2019-03-27 + Details
Name: | ifrs-full_IdentifiableAssetsAcquiredLiabilitiesAssumed
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2019-03-27 + Details
Name: | ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-controlling interest in the acquiree recognised at the acquisition date for business combinations in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph o -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_o_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
Name: | ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2019-03-27 + Details
Name: | ifrs-full_PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2019-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2019-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
Name: | ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=bip_U.K.TelecommunicationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=bip_NorthAmericanRailOperationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=bip_IndianNaturalGasOperationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=bip_AustralianDataCenterOperationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=ifrs-full_AggregatedIndividuallyImmaterialBusinessCombinationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=bip_WesternCanadianNaturalGasGatheringandProcessingOperationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |