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CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Millions | Total | Combined share capital | Combined share capital | Retained earnings | Ownership changes | Accumulated other comprehensive income(1) | [1] | Non-controlling interests | Brookfield Infrastructure Partners L.P
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance at Dec. 31, 2017 |  | $ 5,339 | $ 1,358 |  | $ 186 | $ 115 | $ 382 | $ 3,298 | $ 2,041
Net (loss) income |  | 581 |  |  | 202 |  |  | 379 | 202
Other comprehensive income (loss) |  | (554) |  |  |  |  | (104) | (450) | (104)
Comprehensive (loss) income |  | 27 |  |  | 202 |  | (104) | (71) | 98
Distributions to, net of contributions from, Brookfield Infrastructure Partners L.P. |  | (677) | (677) |  |  |  |  |  | (677)
Capital provided to non-controlling interests(2) | [2] | (877) |  |  |  |  |  | (877) |
Distributions to non-controlling interests |  | (563) |  |  |  |  |  | (563) |
Ending balance at Dec. 31, 2018 |  | 3,249 | 681 |  | 388 | 115 | 278 | 1,787 | 1,462
Net (loss) income |  | 570 |  |  | 197 |  |  | 373 | 197
Other comprehensive income (loss) |  | 233 |  |  |  |  | 245 | (12) | 245
Comprehensive (loss) income |  | 803 |  |  | 197 |  | 245 | 361 | 442
Distributions to, net of contributions from, Brookfield Infrastructure Partners L.P. |  | (250) | (250) |  |  |  |  |  | (250)
Distributions to non-controlling interests |  | (525) |  |  |  |  |  | (525) |
Ending balance at Dec. 31, 2019 |  | 3,277 | 431 |  | 585 | 115 | 523 | 1,623 | 1,654
Net (loss) income |  | (232) |  |  | (552) |  |  | 320 | (552)
Other comprehensive income (loss) |  | (341) |  |  |  |  | 16 | (357) | 16
Comprehensive (loss) income |  | (573) |  |  | (552) |  | 16 | (37) | (536)
Distributions to, net of contributions from, Brookfield Infrastructure Partners L.P. |  | (33) | (33) |  |  |  |  |  | (33)
Distributions to non-controlling interests |  | (436) |  |  |  |  |  | (436) |
Reorganization(2) | [3] | (2,860) | (398) |  |  | (2,462) |  |  | (2,860)
Share issuance |  | 53 |  | $ 53 |  |  |  |  | 53
Ending balance at Dec. 31, 2020 |  | $ (572) | $ 0 | $ 53 | $ 33 | $ (2,347) | $ 539 | $ 1,150 | $ (1,722)
[1] | Refer to Note 17, Accumulated Other Comprehensive Income (Loss) for an analysis of accumulated other comprehensive income (loss) by item.
[2] | Refer to Note 12 Borrowings.
[3] | Refer to Note 3(c), Basis of Presentation and Significant Accounting Policies for further details.

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