XML 107 R87.htm IDEA: XBRL DOCUMENT
v3.22.0.1

ACQUISITION OF BUSINESSES - Purchase Price Allocation (Details) $ in Millions | 12 Months Ended |  |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | ---
Dec. 31, 2021 USD ($) | Dec. 24, 2021 USD ($) | Oct. 28, 2021 USD ($) | Sep. 03, 2021 USD ($) | Aug. 20, 2021 USD ($) | Dec. 31, 2020 USD ($) | Aug. 31, 2020 USD ($) | Dec. 30, 2019 USD ($)
Consideration transferred |  |  |  |  |  |  |  |
Deferred consideration | $ 3 |  |  |  |  |  |  |
Fair value of assets and liabilities acquired |  |  |  |  |  |  |  |
Goodwill | 8,979 |  |  |  |  | $ 6,634 |  |
Indian Telecom Towers Operation |  |  |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |  |  |
Total consideration |  |  |  |  |  |  | $ 584 |
North American Rail Business |  |  |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |  |  |
Cash |  |  |  |  |  |  |  | $ 584
Total consideration |  |  |  |  |  |  |  | 584
Fair value of assets and liabilities acquired |  |  |  |  |  |  |  |
Accounts receivable and other |  |  |  |  |  |  |  | 367
Property, plant and equipment |  |  |  |  |  |  |  | 6,766
Intangible assets |  |  |  |  |  |  |  | 830
Goodwill |  |  |  |  |  |  |  | 153
Accounts payable and other liabilities |  |  |  |  |  |  |  | (391)
Lease liabilities |  |  |  |  |  |  |  | (1,967)
Non-recourse borrowings |  |  |  |  |  |  |  | (2,341)
Deferred income tax liabilities |  |  |  |  |  |  |  | (12)
Net assets acquired before non-controlling interest |  |  |  |  |  |  |  | 3,405
Non-controlling interest |  |  |  |  |  |  |  | (2,821)
Net assets acquired |  |  |  |  |  |  |  | $ 584
Increase (decrease) in goodwill | 125 |  |  |  |  |  |  |
Individually Insignificant Business Combinations |  |  |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |  |  |
Cash | 79 |  |  |  |  |  |  |
Contingent consideration | 2 |  |  |  |  |  |  |
Total consideration | 84 |  |  |  |  |  |  |
Fair value of assets and liabilities acquired |  |  |  |  |  |  |  |
Cash and cash equivalents | 26 |  |  |  |  |  |  |
Accounts receivable and other | 34 |  |  |  |  |  |  |
Property, plant and equipment | 314 |  |  |  |  |  |  |
Intangible assets | 71 |  |  |  |  |  |  |
Goodwill | 260 |  |  |  |  |  |  |
Accounts payable and other liabilities | (51) |  |  |  |  |  |  |
Lease liabilities | (109) |  |  |  |  |  |  |
Non-recourse borrowings | (32) |  |  |  |  |  |  |
Deferred income tax liabilities | (49) |  |  |  |  |  |  |
Net assets acquired before non-controlling interest | 464 |  |  |  |  |  |  |
Non-controlling interest | (380) |  |  |  |  |  |  |
Net assets acquired | 84 |  |  |  |  |  |  |
Canadian diversified midstream operation |  |  |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |  |  |
Cash |  |  | $ 400 |  | $ 1,268 |  |  |
BIPC exchangeable LP units |  |  | 500 | $ 11 | 245 |  |  |
Pre-existing interest in business |  |  |  |  | 192 |  |  |
Total consideration | $ 315 |  | $ 900 |  | 2,766 |  |  |
Fair value of assets and liabilities acquired |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  |  | 225 | 121 |  |  |
Accounts receivable and other |  |  |  |  | 440 |  |  |
Property, plant and equipment |  |  |  |  | 9,865 |  |  |
Intangible assets |  |  |  |  | 2,569 |  |  |
Goodwill |  |  |  |  | 2,096 |  |  |
Accounts payable and other liabilities |  |  |  |  | (700) |  |  |
Lease liabilities |  |  |  |  | (226) |  |  |
Non-recourse borrowings |  |  |  |  | (6,185) |  |  |
IPL shares held by public shareholders |  |  |  |  | 2,086 |  |  |
Deferred income tax liabilities |  |  |  |  | (1,229) |  |  |
Net assets acquired before non-controlling interest |  |  |  |  | 4,665 |  |  |
Non-controlling interest |  |  |  |  | (1,899) |  |  |
Net assets acquired |  |  |  |  | $ 2,766 |  |  |
Public shareholders interest |  |  |  |  | 0.31 |  |  |
Non-Controlling Interest in Operating Subsidiaries |  |  |  | $ 1,600 |  |  |  |
Brazilian electricity transmission operation |  |  |  |  |  |  |  |
Consideration transferred |  |  |  |  |  |  |  |
Cash |  | $ 56 |  |  |  |  |  |
Pre-existing interest in business |  | 92 |  |  |  |  |  |
Total consideration |  | 148 |  |  |  |  |  |
Fair value of assets and liabilities acquired |  |  |  |  |  |  |  |
Cash and cash equivalents |  | 70 |  |  |  |  |  |
Accounts receivable and other |  | 13 |  |  |  |  |  |
Intangible assets |  | 1,094 |  |  |  |  |  |
Goodwill |  | 44 |  |  |  |  |  |
Accounts payable and other liabilities |  | (99) |  |  |  |  |  |
Lease liabilities |  | (481) |  |  |  |  |  |
Deferred income tax liabilities |  | (152) |  |  |  |  |  |
Net assets acquired before non-controlling interest |  | 489 |  |  |  |  |  |
Non-controlling interest |  | (341) |  |  |  |  |  |
Net assets acquired |  | $ 148 |  |  |  |  |  |

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 Business combination, Consideration Transferred, Exchangeable Partnership Shares + References No definition available. + Details
Name: | bip_BusinessCombinationConsiderationTransferredExchangeablePartnershipShares
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 Contingent Consideration, Acquisition-Date Fair Value + References No definition available. + Details
Name: | bip_ContingentConsiderationAcquisitionDateFairValue
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 Payment Of Deferred Consideration Related To Acquisition + References No definition available. + Details
Name: | bip_PaymentOfDeferredConsiderationRelatedToAcquisition
Namespace Prefix: | bip_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Public Shareholders Interest + References No definition available. + Details
Name: | bip_PublicShareholdersInterest
Namespace Prefix: | bip_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | instant

X
- Definition Shares held by public shareholders + References No definition available. + Details
Name: | bip_SharesHeldByPublicShareholders
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 2021-01-01 -Paragraph B64 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph B64 -Subparagraph f -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_CashTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph B67 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_ChangesInGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph B67 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2021-01-01 -Paragraph 134 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_134_a&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2021-01-01 -Paragraph 135 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_135_a&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_c&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph B64 -Subparagraph o -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_o_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph 12 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_12_f&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph q -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_q&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2021-01-01 -Paragraph 22 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2021-en-r&anchor=para_22&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_NoncontrollingInterests
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 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2021-03-24 + 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_IndianTelecomTowersOperationMember
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=ifrs-full_AggregatedIndividuallyImmaterialBusinessCombinationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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