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UNAUDITED INTERIM CONDENSED AND CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)
$ in Millions
Jun. 30, 2025
Dec. 31, 2024
Assets    
Cash and cash equivalents $ 2,342 $ 2,071
Financial assets 240 669
Accounts receivable and other 4,912 4,455
Inventory 470 454
Assets classified as held for sale 4,202 1,958
Current assets 12,166 9,607
Property, plant and equipment 52,497 50,847
Intangible assets 16,509 14,521
Investments in associates and joint ventures 5,369 5,672
Investment properties 2,696 5,063
Goodwill 14,540 14,101
Financial assets 558 726
Other assets 4,197 3,933
Deferred income tax asset 159 120
Total assets 108,691 104,590
Liabilities    
Accounts payable and other 5,968 5,758
Corporate borrowings 1,145 850
Non-recourse borrowings 3,490 2,838
Financial liabilities 374 248
Liabilities directly associated with assets classified as held for sale 2,792 1,209
Current liabilities 13,769 10,903
Corporate borrowings 3,843 3,692
Non-recourse borrowings 44,150 43,714
Financial liabilities 2,793 2,532
Other liabilities [1] 6,647 6,209
Deferred income tax liability 7,820 7,667
Preferred shares 20 20
Total liabilities 79,042 74,737
Partnership capital    
Limited partners 4,445 4,704
General partner 23 27
Non-controlling interest attributable to:    
Redeemable Partnership Units held by Brookfield 1,830 1,926
BIPC exchangeable shares and class A.2 exchangeable shares 1,273 1,355
Exchangeable units [2] 54 62
Interest of others in operating subsidiaries 20,909 20,568
Preferred unitholders 822 918
Total partnership capital 29,649 29,853
Total liabilities and partnership capital $ 108,691 $ 104,590
[1] 1.$1.8 billion of capital contributed by non-controlling shareholders in our Indian telecom tower operation has been excluded from partnership capital, interest of others in operating subsidiaries, and classified as a liability
[2] Includes non-controlling interest attributable to Exchange LP units and BIPC exchangeable LP units.