XML 55 R40.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

PARTNERSHIP CAPITAL (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2024
Equity [abstract] |
Disclosure of classes of share capital | (a) Special General and Limited Partnership Capital
|  | Special General Partner Units
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2024 |  | As of and for the 12-month period ended December 31, 2023
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 19 |  |  | 2,400,631 |  |  | $ | 19 |  |  | 2,400,631 |
Ending balance |  | $ | 19 |  |  | 2,400,631 |  |  | $ | 19 |  |  | 2,400,631 |
|  | Limited Partnership Units
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2024 |  | As of and for the 12-month period ended December 31, 2023
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 6,196 |  |  | 461,343,972 |  |  | $ | 6,092 |  |  | 458,380,315 |
Conversion from RPU to LP |  | — |  |  | — |  |  | 100 |  |  | 3,287,267 |
Unit issuance |  | 6 |  |  | 194,312 |  |  | 12 |  |  | 416,225 |
Units repurchased and cancelled |  | — |  |  | — |  |  | (12) |  |  | (908,674) |
Conversions |  | 2 |  |  | 120,600 |  |  | 4 |  |  | 168,839 |
Ending balance |  | $ | 6,204 |  |  | 461,658,884 |  |  | $ | 6,196 |  |  | $ | 461,343,972 |
(b) Non-controlling interest – Redeemable Partnership Units held by Brookfield
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2024 |  | As of and for the 12-month period ended December 31, 2023
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 2,628 |  |  | 190,299,956 |  |  | $ | 2,728 |  |  | 193,587,223 |
Conversion of RPU to LP |  | — |  |  | — |  |  | (100) |  |  | (3,287,267) |
Ending balance |  | $ | 2,628 |  |  | 190,299,956 |  |  | $ | 2,628 |  |  | 190,299,956 |
(c) Non-controlling interest – BIPC exchangeable shares
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2024 |  | As of and for the 12-month period ended December 31, 2023
| Carrying Value |  | Shares |  | Carrying Value |  | Shares
Opening balance |  | $ | 2,512 |  |  | 131,872,066 |  |  | $ | 1,757 |  |  | 110,567,671 |
Issued in conjunction with the acquisition of Triton |  | — |  |  | — |  |  | 751 |  |  | 21,094,441 |
Conversions |  | 1 |  |  | 119,046 |  |  | 4 |  |  | 209,954 |
Ending balance |  | $ | 2,513 |  |  | 131,991,112 |  |  | $ | 2,512 |  |  | $ | 131,872,066 |
Non-controlling interest – Exchangeable Units
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2024 |  | As of and for the 12-month period ended December 31, 2023
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 393 |  |  | 6,086,026 |  |  | $ | 401 |  |  | 6,464,819 |
Conversions |  | (3) |  |  | (239,646) |  |  | (8) |  |  | (378,793) |
Ending balance(1) |  | $ | 390 |  |  | 5,846,380 |  |  | $ | 393 |  |  | $ | 6,086,026 |
1.Includes non-controlling interest attributable to Exchange LP unitholders and BIPC exchangeable LP unitholders. (e) Non-controlling interest - Perpetual Subordinated Notes
|  |  | Perpetual Subordinated Notes
US$ MILLIONS, EXCEPT UNIT INFORMATION |  |  | As of and for the six-month period ended June 30, 2024 |  |  | As of and for the 12-month period ended December 31, 2023
Opening balance |  |  | $ | 293 |  |  |  | $ | 293 |
Issued for cash |  |  | — |  |  |  | — |
Ending balance |  |  | $ | 293 |  |  |  | $ | 293 |
Preferred Unitholders’ Capital
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2024 |  | As of and for the 12-month period ended December 31, 2023
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 918 |  |  | 43,901,312 |  |  | $ | 918 |  |  | 43,901,312 |
Repurchased and cancelled |  | — |  |  | — |  |  | — |  |  | — |
Ending balance |  | $ | 918 |  |  | 43,901,312 |  |  | $ | 918 |  |  | 43,901,312 |

X
- Definition The disclosure of classes of share capital. [Refer: Share capital [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 79 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_79_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_EquityAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration