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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 6 Months Ended
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Jun. 30, 2024
Disclosure of analysis of other comprehensive income by item [abstract] |
Schedule of 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) gains |  | Equity accounted investments |  | Accumulated other comprehensive income (loss)
Balance at January 1, 2024 | $ | 903 |  |  | $ | (1,515) |  |  | $ | 101 |  |  | $ | 36 |  |  | $ | 122 |  |  | $ | (1) |  |  | $ | 1,030 |  |  | $ | 676 |
Other comprehensive (loss) income | (3) |  |  | (185) |  |  | 10 |  |  | 44 |  |  | — |  |  | 2 |  |  | 74 |  |  | (58) |
Balance at June 30, 2024 | $ | 900 |  |  | $ | (1,700) |  |  | $ | 111 |  |  | $ | 80 |  |  | $ | 122 |  |  | $ | 1 |  |  | $ | 1,104 |  |  | $ | 618 |
US$ MILLIONS | Revaluation surplus |  | Foreign currency translation |  | Net investment hedges |  | Cash flow hedges |  | Marketable securities |  | Unrealized actuarial gains |  | 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 income (loss) | (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 |
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, 2024 | $ | 5 |  |  | $ | (9) |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 6 |  |  | $ | 4 |
Other comprehensive income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at June 30, 2024 | $ | 5 |  |  | $ | (9) |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 6 |  |  | $ | 4 |
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 | — |  |  | 2 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1) |  |  | 1 |
Balance at June 30, 2023 | $ | 4 |  |  | $ | (7) |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 5 |  |  | $ | 3 |
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 gains |  | Equity accounted investments |  | Accumulated other comprehensive income (loss)
Balance at January 1, 2024 | $ | 372 |  |  | $ | (624) |  |  | $ | 41 |  |  | $ | 15 |  |  | $ | 50 |  |  | $ | — |  |  | $ | 423 |  |  | $ | 277 |
Other comprehensive (loss) income | (1) |  |  | (74) |  |  | 4 |  |  | 18 |  |  | — |  |  | 1 |  |  | 28 |  |  | (24) |
Balance at June 30, 2024 | $ | 371 |  |  | $ | (698) |  |  | $ | 45 |  |  | $ | 33 |  |  | $ | 50 |  |  | $ | 1 |  |  | $ | 451 |  |  | $ | 253 |
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 |
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) gains |  | Equity accounted investments |  | Accumulated other comprehensive income (loss)
Balance at January 1, 2024 | $ | 257 |  |  | $ | (424) |  |  | $ | 29 |  |  | $ | 10 |  |  | $ | 35 |  |  | $ | (1) |  |  | $ | 289 |  |  | $ | 195 |
Other comprehensive (loss) income | (1) |  |  | (53) |  |  | 3 |  |  | 13 |  |  | — |  |  | 1 |  |  | 20 |  |  | (17) |
Balance at June 30, 2024 | $ | 256 |  |  | $ | (477) |  |  | $ | 32 |  |  | $ | 23 |  |  | $ | 35 |  |  | $ | — |  |  | $ | 309 |  |  | $ | 178 |
US$ MILLIONS | Revaluation surplus |  | Foreign currency translation & other |  | Net investment hedges |  | Cash flow hedges |  | Marketable securities |  | Unrealized actuarial gains |  | 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 |
e) Attributable to Non-controlling interest – Exchangeable units(1)
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, 2024 | $ | 12 |  |  | $ | (18) |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 13 |  |  | $ | 9 |
Other comprehensive (loss) income | — |  |  | (1) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |
Balance at June 30, 2024 | $ | 12 |  |  | $ | (19) |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 14 |  |  | $ | 9 |
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 |
1.Includes non-controlling interest attributable to Exchange LP units and BIPC exchangeable LP units.

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