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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 6 Months Ended
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Jun. 30, 2023
Disclosure of analysis of other comprehensive income by item [abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 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, 2023 | $ | 774 |  |  | $ | (1,741) |  |  | $ | 115 |  |  | $ | 87 |  |  | $ | 125 |  |  | $ | 3 |  |  | $ | 1,118 |  |  | $ | 481 |
Other comprehensive (loss) income | (1) |  |  | 153 |  |  | (5) |  |  | (2) |  |  | — |  |  | — |  |  | (90) |  |  | 55 |
Other items(1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (18) |  |  | (18) |
Balance at June 30, 2023 | $ | 773 |  |  | $ | (1,588) |  |  | $ | 110 |  |  | $ | 85 |  |  | $ | 125 |  |  | $ | 3 |  |  | $ | 1,010 |  |  | $ | 518 |
US$ MILLIONS | Revaluation surplus |  | Foreign currency translation |  | Net investment hedges |  | Cash flow hedges |  | Marketable securities |  | Unrealized actuarial (losses) gains |  | Equity accounted investments |  | Accumulated other comprehensive income (loss)
Balance at January 1, 2022 | $ | 673 |  |  | $ | (1,463) |  |  | $ | 27 |  |  | $ | 56 |  |  | $ | 125 |  |  | $ | (10) |  |  | $ | 915 |  |  | $ | 323 |
Other comprehensive income (loss) | 13 |  |  | (195) |  |  | 37 |  |  | 49 |  |  | — |  |  | 4 |  |  | 86 |  |  | (6) |
Other items(2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (86) |  |  | (86) |
Balance at June 30, 2022 | $ | 686 |  |  | $ | (1,658) |  |  | $ | 64 |  |  | $ | 105 |  |  | $ | 125 |  |  | $ | (6) |  |  | $ | 915 |  |  | $ | 231 |
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, 2023 | $ | 4 |  |  | $ | (9) |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 6 |  |  | $ | 2 |
Other comprehensive income (loss) | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1) |  |  | 1 |
Balance at June 30, 2023 | $ | 4 |  |  | $ | (7) |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 5 |  |  | $ | 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, 2022 | $ | 4 |  |  | $ | (8) |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 5 |  |  | $ | 2 |
Other comprehensive (loss) income | — |  |  | (1) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |
Balance at June 30, 2022 | $ | 4 |  |  | $ | (9) |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 6 |  |  | $ | 2 |
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, 2023 | $ | 326 |  |  | $ | (726) |  |  | $ | 49 |  |  | $ | 36 |  |  | $ | 53 |  |  | $ | (1) |  |  | $ | 473 |  |  | $ | 210 |
Other comprehensive income (loss) | — |  |  | 64 |  |  | (3) |  |  | (1) |  |  | — |  |  | — |  |  | (37) |  |  | 23 |
Other items(1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (8) |  |  | (8) |
Balance at June 30, 2023 | $ | 326 |  |  | $ | (662) |  |  | $ | 46 |  |  | $ | 35 |  |  | $ | 53 |  |  | $ | (1) |  |  | $ | 428 |  |  | $ | 225 |
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, 2022 | $ | 283 |  |  | $ | (616) |  |  | $ | 12 |  |  | $ | 24 |  |  | $ | 53 |  |  | $ | (6) |  |  | $ | 387 |  |  | $ | 137 |
Other comprehensive income (loss) | 6 |  |  | (80) |  |  | 15 |  |  | 20 |  |  | — |  |  | — |  |  | 38 |  |  | (1) |
Other items(2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (36) |  |  | (36) |
Balance at June 30, 2022 | $ | 289 |  |  | $ | (696) |  |  | $ | 27 |  |  | $ | 44 |  |  | $ | 53 |  |  | $ | (6) |  |  | $ | 389 |  |  | $ | 100 |
d) Attributable to Non-controlling interest – BIPC exchangeable shares
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, 2023 | $ | 186 |  |  | $ | (415) |  |  | $ | 28 |  |  | $ | 20 |  |  | $ | 30 |  |  | $ | 1 |  |  | $ | 268 |  |  | $ | 118 |
Other comprehensive income (loss) | — |  |  | 37 |  |  | (1) |  |  | (1) |  |  | — |  |  | — |  |  | (22) |  |  | 13 |
Other items(1) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (4) |  |  | (4) |
Balance at June 30, 2023 | $ | 186 |  |  | $ | (378) |  |  | $ | 27 |  |  | $ | 19 |  |  | $ | 30 |  |  | $ | 1 |  |  | $ | 242 |  |  | $ | 127 |
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, 2022 | $ | 161 |  |  | $ | (351) |  |  | $ | 7 |  |  | $ | 13 |  |  | $ | 30 |  |  | $ | (2) |  |  | $ | 219 |  |  | $ | 77 |
Other comprehensive income (loss) | 4 |  |  | (46) |  |  | 9 |  |  | 12 |  |  | — |  |  | — |  |  | 21 |  |  | — |
Other items(2) | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (20) |  |  | (20) |
Balance at June 30, 2022 | $ | 165 |  |  | $ | (397) |  |  | $ | 16 |  |  | $ | 25 |  |  | $ | 30 |  |  | $ | (2) |  |  | $ | 220 |  |  | $ | 57 |
e) Attributable to Non-controlling interest – Exchangeable units(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, 2023 | $ | 11 |  |  | $ | (28) |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 19 |  |  | $ | 6 |
Other comprehensive income (loss) | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1) |  |  | 1 |
Balance at June 30, 2023 | $ | 11 |  |  | $ | (26) |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 18 |  |  | $ | 7 |
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, 2022 | $ | 10 |  |  | $ | (24) |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 15 |  |  | $ | 4 |
Other comprehensive (loss) income | — |  |  | (2) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2 |  |  | — |
Balance at June 30, 2022 | $ | 10 |  |  | $ | (26) |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 17 |  |  | $ | 4 |
1.In relation to our current quarter dispositions, a total of approximately $30 million of accumulated other comprehensive income (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 Statement of Partnership Capital. Refer to Note 9, Investments in Associates and Joint Ventures, for further details. 2.In relation to the disposition of a 49% interest in its North American container terminal operation on June 13, 2022, $142 million of accumulated other comprehensive income (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 9, Investments in Associates and Joint Ventures, for further details. 3.Includes non-controlling interest attributable to Exchange LP units and BIPC exchangeable LP units.

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