XML 89 R65.htm IDEA: XBRL DOCUMENT
v3.25.1

INVESTMENT PROPERTIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Investment property [abstract] |
Disclosure of detailed information about investment property | The following table presents the carrying amount for Brookfield Infrastructure’s investment properties:
US$ MILLIONS | 2024 |  | 2023
Balance at beginning of the year | $ | 4,333 |  |  | $ | 700 |
Acquisitions through business combinations(1) | — |  |  | 3,244 |
Additions, net of disposals | 802 |  |  | 280 |
Non-cash additions, net of disposals | 112 |  |  | 41 |
Fair value adjustments | 135 |  |  | 87 |
Foreign currency translation | (319) |  |  | (19) |
Balance at end of the year | $ | 5,063 |  |  | $ | 4,333 |
(1)See Note 7, Acquisition of Businesses, for additional information. The significant Level 3 inputs include:
Valuation Technique |  | Significant Unobservable Inputs |  | Relationship of Unobservable Inputs to Fair Value |  | Mitigating Factors
Discounted cash flow(1) |  | •Future cash flows - primarily driven by net operating income |  | •Increases (decreases) in future cash flows increase (decrease) fair value |  | •Increases (decreases) in cash flows tend to be accompanied by increases (decreases) in discount rates that may offset changes in fair value from cash flows
|  | •Discount rate |  | •Increases (decreases) in discount rate decrease (increase) fair value |  | •Increases (decreases) in discount rates tend to be accompanied by increases (decreases) in cash flows that may offset changes in fair value from discount rates
|  | •Investment horizon |  | •Increases (decreases) in the investment horizon decrease (increase) fair value |  | •Increases (decreases) in the investment horizon tend to be the result of changing cash flow profiles that may result in higher (lower) growth in cash flows prior to stabilizing in the terminal year
(1)Certain investment properties are valued using the direct income capitalization method instead of a discounted cash flow model. Under the direct income capitalization method, a capitalization rate is applied to estimated current year cash flows. The following table summarizes the key valuation metrics for Brookfield Infrastructure’s material investment properties:
Segment |  |  |  | Primary valuation method |  |  |  | Discount/Capitalization Rate(1) |  | Investment horizon |  |  |  |
Transport |  |  |  | Direct income capitalization |  |  |  | 7% |  | 10 to 15 yrs |  |  |  |
Data |  |  |  | Discounted cash flow |  |  |  | 7% to 10% |  | 10 to 40 yrs |  |  |  |
(1)The rates presented are discount rates for properties valued under the discounted cash flow method, and capitalization rates for properties valued under the direct income capitalization method.

X
- Definition The disclosure of detailed information about investment property. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2024-01-01 -Paragraph 32A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&anchor=para_32A&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutInvestmentPropertyExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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