XML 54 R39.htm IDEA: XBRL DOCUMENT
v3.20.2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2020
Disclosure of analysis of other comprehensive income by item [abstract] |
Schedule of accumulated other comprehensive income (loss) | 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 (loss)
Balance at January 1, 2020 | $ | 899 |  |  | $ | (1,324 | ) |  | $ | 30 |  |  | $ | (82 | ) |  | $ | — |  |  | $ | (18 | ) |  | $ | 968 |  |  | $ | 473 |
Other comprehensive (loss) income | (16 | ) |  | (620 | ) |  | 46 |  |  | (42 | ) |  | 30 |  |  | — |  |  | 28 |  |  | (574 | )
Issuance of class A shares of BIPC(1) | — |  |  | 18 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 18 |
Other items(2),(3) | (43 | ) |  | (31 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (74 | )
Balance at June 30, 2020 | $ | 840 |  |  | $ | (1,957 | ) |  | $ | 76 |  |  | $ | (124 | ) |  | $ | 30 |  |  | $ | (18 | ) |  | $ | 996 |  |  | $ | (157 | )
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(4) | — |  |  | 20 |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 26 |
Balance at June 30, 2019 | $ | 667 |  |  | $ | (1,286 | ) |  | $ | 80 |  |  | $ | (83 | ) |  | $ | (12 | ) |  | $ | (20 | ) |  | $ | 879 |  |  | $ | 225 |
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, 2020 | $ | 6 |  |  | $ | (9 | ) |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5 |  |  | $ | 4 |
Other comprehensive loss | — |  |  | (3 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (3 | )
Balance at June 30, 2020 | $ | 6 |  |  | $ | (12 | ) |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5 |  |  | $ | 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, 2019 | $ | 5 |  |  | $ | (9 | ) |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5 |  |  | $ | 3 |
Balance at June 30, 2019 | $ | 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 (loss)
Balance at January 1, 2020 | $ | 391 |  |  | $ | (546 | ) |  | $ | 14 |  |  | $ | (37 | ) |  | $ | (2 | ) |  | $ | (4 | ) |  | $ | 407 |  |  | $ | 223 |
Other comprehensive (loss) income | (7 | ) |  | (257 | ) |  | 19 |  |  | (18 | ) |  | 12 |  |  | (1 | ) |  | 12 |  |  | (240 | )
Issuance of class A shares of BIPC(1) | — |  |  | 5 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5 |
Other items(2),(3) | (18 | ) |  | (13 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (31 | )
Balance at June 30, 2020 | $ | 366 |  |  | $ | (811 | ) |  | $ | 33 |  |  | $ | (55 | ) |  | $ | 10 |  |  | $ | (5 | ) |  | $ | 419 |  |  | $ | (43 | )
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(4) | — |  |  | 9 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12 |
Balance at June 30, 2019 | $ | 296 |  |  | $ | (531 | ) |  | $ | 35 |  |  | $ | (37 | ) |  | $ | (8 | ) |  | $ | (5 | ) |  | $ | 370 |  |  | $ | 120 |
d) Attributable to Non-controlling interest – Class A shares of Brookfield Infrastructure Corporation
US$ MILLIONS | Revaluation surplus |  | Foreign currency translation & other |  | Net investment hedges |  | Cash flow hedges |  | Marketable securities |  | Unrealized actuarial losses |  | Equity accounted investments |  | Accumulated other comprehensive income (loss)
Balance at January 1, 2020 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Other comprehensive income (loss) | — |  |  | — |  |  | — |  |  | 5 |  |  | 4 |  |  | (1 | ) |  | (7 | ) |  | 1 |
Issuance of class A shares of BIPC(1) | — |  |  | (23 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (23 | )
Balance at June 30, 2020 | $ | — |  |  | $ | (23 | ) |  | $ | — |  |  | $ | 5 |  |  | $ | 4 |  |  | $ | (1 | ) |  | $ | (7 | ) |  | $ | (22 | )
e) 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, 2020 | $ | 3 |  |  | $ | 1 |  |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  | — |  | $ | — |  |  | $ | 2 |  |  | $ | 5 |
Other comprehensive loss | — |  |  | (2 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2 | )
Balance at June 30, 2020 | $ | 3 |  |  | $ | (1 | ) |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 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, 2019 | $ | 2 |  |  | $ | 1 |  |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 4 |
Balance at June 30, 2019 | $ | 2 |  |  | $ | 1 |  |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 4 |
1. | In relation to the special distribution of BIPC, $23 million of accumulated other comprehensive income was reallocated to class A shares of BIPC. Refer to Note 2, Summary of Accounting Policies for further details.
2. | In relation to the partial disposition of a further 33% interest in our Chilean toll road business, $44 million of accumulated other comprehensive loss was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Refer to Note 4, Disposition of Businesses for further details.
3. | In relation to the disposition of a 17% interest in our Colombian regulated distribution operation, $61 million (net of tax) of revaluation surplus gains were reclassified from accumulated other comprehensive income directly to retained earnings and recorded within Other items on the Consolidated Statements of Partnership Capital. Refer to Note 4, Disposition of Businesses for further details.
4. In relation to the initial partial disposition of a 33% 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.

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

X
- Definition The entire disclosure of the analysis of other comprehensive income by item. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 106A -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_106A&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration