XML 164 R145.htm IDEA: XBRL DOCUMENT v3.22.4
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($)
$ in Millions
1 Months Ended 2 Months Ended 12 Months Ended
Jun. 07, 2021
May 24, 2021
May 12, 2021
Apr. 30, 2023
Nov. 30, 2021
Oct. 31, 2021
Sep. 30, 2021
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Jun. 13, 2022
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               $ 26,391 $ 21,673 $ 22,177  
Other comprehensive income (loss)               148 260 (62)  
Issue of equity               13 [1] 2,974 [2] 9 [3]  
Issuance of class A shares of BIPC         $ 134 $ 502 $ 1,140     0 [3],[4]  
Balance as               25,554 26,391 21,673  
Tax rate effect from change in tax rate   19.00%                  
Changes in tax rates or the imposition of new taxes               (6) 188 41  
Changes in tax rates or tax laws enacted or announced                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Tax rate effect from change in tax rate       25.00%              
Canadian district energy operation                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Reclassification adjustments on exchange differences on translation, net of tax $ 9                    
Disposal of ownership interest, percentage 25.00%                    
U.S. district energy operation                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Disposal of ownership interest, percentage 40.00%                    
U.K. regulated distribution operation                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Reclassification adjustments on exchange differences on translation, net of tax     $ 12                
UK, Canada and US Operations                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Reclassification adjustments on exchange differences on translation, net of tax     $ 416                
North American container terminal operation                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Reclassification adjustments on exchange differences on translation, net of tax               $ 142      
Disposal of ownership interest, percentage               49.00%     19.00%
Accumulated Other Comprehensive Income                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Changes in tax rates or the imposition of new taxes               $ 178      
Increase (decrease) in accumulated deferred tax recognised in other comprehensive income due to change in tax rate               90      
Limited Partners                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               5,702 4,233 5,048  
Other comprehensive income (loss)               237 138 (11)  
Issue of equity               13 [1] 545 [2] 9 [3]  
Issuance of class A shares of BIPC [3],[4]                   (441)  
Balance as               5,372 5,702 4,233  
Limited Partners | Accumulated Other Comprehensive Income                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               323 [5] 452 [6] 473 [7]  
Other comprehensive income (loss)               237 [5] 138 [6] (11) [7]  
Issuance of BIPC exchangeable LP units, value                 (2)    
Other items               (79) (265)    
Issuance of class A shares of BIPC                 (1) 18 [3],[4],[7]  
Balance as               481 [5] 323 [5] 452 [6]  
Limited Partners | Revaluation Surplus                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               673 1,015    
Other comprehensive income (loss)               101 31    
Issuance of BIPC exchangeable LP units, value                 (108)    
Other items               0 (265)    
Issuance of class A shares of BIPC                 (3)    
Balance as               774 673 1,015  
Limited Partners | Foreign Currency Translation                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               (1,463) (1,562)    
Other comprehensive income (loss)               (285) (168)    
Issuance of BIPC exchangeable LP units, value                 267    
Other items               7 0    
Issuance of class A shares of BIPC                 5    
Balance as               (1,741) (1,463) (1,562)  
Limited Partners | Net Investment Hedges                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               27 37    
Other comprehensive income (loss)               88 (2)    
Issuance of BIPC exchangeable LP units, value                 (8)    
Other items               0 0    
Issuance of class A shares of BIPC                 (2)    
Balance as               115 27 37  
Limited Partners | Cash Flow Hedges                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               56 (14)    
Other comprehensive income (loss)               31 59    
Issuance of BIPC exchangeable LP units, value                 11    
Other items               0 0    
Issuance of class A shares of BIPC                 (1)    
Balance as               87 56 (14)  
Limited Partners | Marketable Securities                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               125 39    
Other comprehensive income (loss)               0 98    
Issuance of BIPC exchangeable LP units, value                 (12)    
Other items               0 0    
Issuance of class A shares of BIPC                 1    
Balance as               125 125 39  
Limited Partners | Unrealized Actuarial (Losses) Gains                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               (10) (36)    
Other comprehensive income (loss)               13 21    
Issuance of BIPC exchangeable LP units, value                 5    
Other items               0 0    
Issuance of class A shares of BIPC                 0    
Balance as               3 (10) (36)  
Limited Partners | Equity accounted investments                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               915 973    
Other comprehensive income (loss)               289 99    
Issuance of BIPC exchangeable LP units, value                 (157)    
Other items               (86) 0    
Issuance of class A shares of BIPC                 (1)    
Balance as               1,118 915 973  
General Partner                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               31 19 24  
Other comprehensive income (loss)                   (1)  
Issuance of class A shares of BIPC [3],[4]                   (2)  
Balance as               27 31 19  
General Partner | Accumulated Other Comprehensive Income                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               2 3    
Other comprehensive income (loss)               0 0    
Balance as               2 2 3  
General Partner | Revaluation Surplus                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               4 7    
Other comprehensive income (loss)               0 0    
Balance as               4 4 7  
General Partner | Foreign Currency Translation                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               (8) (12)    
Other comprehensive income (loss)               (1) (1)    
Balance as               (9) (8) (12)  
General Partner | Net Investment Hedges                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               0 2    
Other comprehensive income (loss)               0 0    
Balance as               0 0 2  
General Partner | Cash Flow Hedges                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               0 1    
Other comprehensive income (loss)               0 0    
Balance as               0 0 1  
General Partner | Marketable Securities                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               1 0    
Other comprehensive income (loss)               0 0    
Balance as               1 1 0  
General Partner | Unrealized Actuarial (Losses) Gains                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               0 0    
Other comprehensive income (loss)               0 0    
Balance as               0 0 0  
General Partner | Equity accounted investments                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               5 5    
Other comprehensive income (loss)               1 1    
Balance as               6 5 5  
Non-controlling Interest - Redeemable Partnership Units                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               2,408 1,687 2,039  
Other comprehensive income (loss)               107 58 (7)  
Issue of equity [2]                 400    
Issuance of class A shares of BIPC [3],[4]                   (183)  
Balance as               2,263 2,408 1,687  
Non-controlling Interest - Redeemable Partnership Units | Accumulated Other Comprehensive Income                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               137 209    
Other comprehensive income (loss)               107 58    
Issuance of BIPC exchangeable LP units, value                 (21)    
Other items               (34) (109)    
Balance as               210 137 209  
Non-controlling Interest - Redeemable Partnership Units | Revaluation Surplus                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               283 438    
Other comprehensive income (loss)               43 13    
Issuance of BIPC exchangeable LP units, value                 (59)    
Other items               0 (109)    
Balance as               326 283 438  
Non-controlling Interest - Redeemable Partnership Units | Foreign Currency Translation                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               (616) (647)    
Other comprehensive income (loss)               (112) (68)    
Issuance of BIPC exchangeable LP units, value                 99    
Other items               2 0    
Balance as               (726) (616) (647)  
Non-controlling Interest - Redeemable Partnership Units | Net Investment Hedges                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               12 17    
Other comprehensive income (loss)               37 (1)    
Issuance of BIPC exchangeable LP units, value                 (4)    
Other items               0 0    
Balance as               49 12 17  
Non-controlling Interest - Redeemable Partnership Units | Cash Flow Hedges                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               24 (9)    
Other comprehensive income (loss)               12 25    
Issuance of BIPC exchangeable LP units, value                 8    
Other items               0 0    
Balance as               36 24 (9)  
Non-controlling Interest - Redeemable Partnership Units | Marketable Securities                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               53 13    
Other comprehensive income (loss)               0 40    
Issuance of BIPC exchangeable LP units, value                 0    
Other items               0 0    
Balance as               53 53 13  
Non-controlling Interest - Redeemable Partnership Units | Unrealized Actuarial (Losses) Gains                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               (6) (12)    
Other comprehensive income (loss)               5 8    
Issuance of BIPC exchangeable LP units, value                 (2)    
Other items               0 0    
Balance as               (1) (6) (12)  
Non-controlling Interest - Redeemable Partnership Units | Equity accounted investments                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               387 409    
Other comprehensive income (loss)               122 41    
Issuance of BIPC exchangeable LP units, value                 (63)    
Other items               (36) 0    
Balance as               473 387 409  
Non-controlling interest— BIPC exchangeable shares | Accumulated Other Comprehensive Income                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               77 62    
Other comprehensive income (loss)               60 30    
Issuance of BIPC exchangeable LP units, value                 27    
Other items               (19) (42)    
Balance as               118 77 62  
Non-controlling interest— BIPC exchangeable shares | Revaluation Surplus                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               161 27    
Other comprehensive income (loss)               25 11    
Issuance of BIPC exchangeable LP units, value                 165    
Other items               0 (42)    
Balance as               186 161 27  
Non-controlling interest— BIPC exchangeable shares | Foreign Currency Translation                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               (351) 28    
Other comprehensive income (loss)               (65) (31)    
Issuance of BIPC exchangeable LP units, value                 (348)    
Other items               1 0    
Balance as               (415) (351) 28  
Non-controlling interest— BIPC exchangeable shares | Net Investment Hedges                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               7 (6)    
Other comprehensive income (loss)               21 0    
Issuance of BIPC exchangeable LP units, value                 13    
Other items               0 0    
Balance as               28 7 (6)  
Non-controlling interest— BIPC exchangeable shares | Cash Flow Hedges                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               13 22    
Other comprehensive income (loss)               7 10    
Issuance of BIPC exchangeable LP units, value                 (19)    
Other items               0 0    
Balance as               20 13 22  
Non-controlling interest— BIPC exchangeable shares | Marketable Securities                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               30 5    
Other comprehensive income (loss)               0 15    
Issuance of BIPC exchangeable LP units, value                 10    
Other items               0 0    
Balance as               30 30 5  
Non-controlling interest— BIPC exchangeable shares | Unrealized Actuarial (Losses) Gains                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               (2) (3)    
Other comprehensive income (loss)               3 4    
Issuance of BIPC exchangeable LP units, value                 (3)    
Other items               0 0    
Balance as               1 (2) (3)  
Non-controlling interest— BIPC exchangeable shares | Equity accounted investments                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               219 (11)    
Other comprehensive income (loss)               69 21    
Issuance of BIPC exchangeable LP units, value                 209    
Other items               (20) 0    
Balance as               268 219 (11)  
Non-controlling Interest - Exchange LP Units, equity | Accumulated Other Comprehensive Income                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               4 5    
Other comprehensive income (loss)               2 1    
Issue of equity                 (2)    
Balance as               6 4 5  
Non-controlling Interest - Exchange LP Units, equity | Revaluation Surplus                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               10 4    
Other comprehensive income (loss)               1 1    
Issue of equity                 5    
Balance as               11 10 4  
Non-controlling Interest - Exchange LP Units, equity | Foreign Currency Translation                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               (24) (1)    
Other comprehensive income (loss)               (4) (1)    
Issue of equity                 (22)    
Balance as               (28) (24) (1)  
Non-controlling Interest - Exchange LP Units, equity | Net Investment Hedges                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               1 0    
Other comprehensive income (loss)               1 0    
Issue of equity                 1    
Balance as               2 1 0  
Non-controlling Interest - Exchange LP Units, equity | Cash Flow Hedges                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               1 0    
Other comprehensive income (loss)               0 0    
Issue of equity                 1    
Balance as               1 1 0  
Non-controlling Interest - Exchange LP Units, equity | Marketable Securities                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               1 0    
Other comprehensive income (loss)               0 0    
Issue of equity                 1    
Balance as               1 1 0  
Non-controlling Interest - Exchange LP Units, equity | Unrealized Actuarial (Losses) Gains                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               0 0    
Other comprehensive income (loss)               0 0    
Issue of equity                 0    
Balance as               0 0 0  
Non-controlling Interest - Exchange LP Units, equity | Equity accounted investments                      
Disclosure of analysis of other comprehensive income by item [line items]                      
Balance as               15 2    
Other comprehensive income (loss)               4 1    
Issue of equity                 12    
Balance as               $ 19 $ 15 $ 2  
[1] Refer to Note 28, Partnership Capital.
[2] Refer to Note 28, Partnership Capital.
[3] Refer to Note 28, Partnership Capital.
[4] Refer to Note 1, Organization and Description of the Business.
[5] Refer to Note 29, Accumulated Other Comprehensive Income (Loss).
[6] Refer to Note 29, Accumulated Other Comprehensive Income (Loss).
[7] Refer to Note 29, Accumulated Other Comprehensive Income (Loss).