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EQUITY | 12 Months Ended
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Dec. 31, 2020
Equity [abstract] |
EQUITY | EQUITY Our company’s equity is comprised of the following shares:
| Class C Shares
| Shares outstanding (Shares) |  | Share capital (US$ Millions)
Balance at January 1, 2020 | — |  |  | $ | — |
Share issuance | 1,402,451 |  |  | 53 |
Balance at December 31, 2020 | 1,402,451 |  |  | $ | 53 |
In conjunction with the special distribution, our company issued approximately 46.3 million exchangeable shares, 1 class B share and 1.4 million class C shares. Due to the exchange feature of the exchangeable shares and the cash redemption feature of the class B and class C shares, the exchangeable shares, the class B shares, and the class C shares are classified as financial liabilities. However, class C shares, the most subordinated of all common shares, meet certain qualifying criteria and are presented as equity instruments given the narrow scope presentation exceptions existing in IAS 32. Refer to Note 11, Financial Liabilities, for further details related to exchangeable and class B shares. The value of share capital, which relates to the class C shares, is determined based on the opening price of a unit on March 31, 2020, the date of the special distribution.

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