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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 6 Months Ended
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Jun. 30, 2026
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 gains |  | Equity accounted investments |  | Accumulated other comprehensive income (loss)
Balance at January 1, 2026 | $ | 1,395 |  |  | $ | (1,400) |  |  | $ | 20 |  |  | $ | 54 |  |  | $ | 122 |  |  | $ | 3 |  |  | $ | 1,017 |  |  | $ | 1,211 |
Other comprehensive income (loss) | 2 |  |  | (4) |  |  | (25) |  |  | 12 |  |  | — |  |  | (2) |  |  | 85 |  |  | 68 |
Other items | — |  |  | (2) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2) |
Balance at June 30, 2026 | $ | 1,397 |  |  | $ | (1,406) |  |  | $ | (5) |  |  | $ | 66 |  |  | $ | 122 |  |  | $ | 1 |  |  | $ | 1,102 |  |  | $ | 1,277 |
US$ MILLIONS | Revaluation surplus |  | Foreign currency translation |  | Net investment hedges |  | Cash flow hedges |  | Marketable securities |  | Unrealized actuarial gains (losses) |  | Equity accounted investments |  | Accumulated other comprehensive income (loss)
Balance at January 1, 2025 | $ | 1,167 |  |  | $ | (1,934) |  |  | $ | 124 |  |  | $ | 53 |  |  | $ | 122 |  |  | $ | 5 |  |  | $ | 1,241 |  |  | $ | 778 |
Other comprehensive income (loss) | 1 |  |  | 515 |  |  | (109) |  |  | (13) |  |  | — |  |  | — |  |  | (249) |  |  | 145 |
Other items | (41) |  |  | 6 |  |  | (1) |  |  | — |  |  | — |  |  | — |  |  | (10) |  |  | (46) |
Balance at June 30, 2025 | $ | 1,127 |  |  | $ | (1,413) |  |  | $ | 14 |  |  | $ | 40 |  |  | $ | 122 |  |  | $ | 5 |  |  | $ | 982 |  |  | $ | 877 |
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 (loss)
Balance at January 1, 2026 | $ | 8 |  |  | $ | (10) |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 7 |  |  | $ | 7 |
Other comprehensive income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Other items | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |
Balance at June 30, 2026 | $ | 8 |  |  | $ | (9) |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 7 |  |  | $ | 8 |
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, 2025 | $ | 6 |  |  | $ | (11) |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 8 |  |  | $ | 5 |
Other comprehensive income (loss) | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1) |  |  | — |
Other items | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2) |  |  | (1) |
Balance at June 30, 2025 | $ | 6 |  |  | $ | (9) |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 5 |  |  | $ | 4 |
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, 2026 | $ | 579 |  |  | $ | (580) |  |  | $ | 7 |  |  | $ | 23 |  |  | $ | 50 |  |  | $ | 2 |  |  | $ | 419 |  |  | $ | 500 |
Other comprehensive income (loss) | — |  |  | (1) |  |  | (11) |  |  | 6 |  |  | — |  |  | (1) |  |  | 34 |  |  | 27 |
Other items | — |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |
Balance at June 30, 2026 | $ | 579 |  |  | $ | (580) |  |  | $ | (4) |  |  | $ | 29 |  |  | $ | 50 |  |  | $ | 1 |  |  | $ | 453 |  |  | $ | 528 |
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, 2025 | $ | 481 |  |  | $ | (797) |  |  | $ | 50 |  |  | $ | 22 |  |  | $ | 50 |  |  | $ | 3 |  |  | $ | 510 |  |  | $ | 319 |
Other comprehensive income (loss) | — |  |  | 210 |  |  | (45) |  |  | (5) |  |  | — |  |  | — |  |  | (101) |  |  | 59 |
Other items | (17) |  |  | 3 |  |  | 1 |  |  | — |  |  | — |  |  | (1) |  |  | (4) |  |  | (18) |
Balance at June 30, 2025 | $ | 464 |  |  | $ | (584) |  |  | $ | 6 |  |  | $ | 17 |  |  | $ | 50 |  |  | $ | 2 |  |  | $ | 405 |  |  | $ | 360 |
d) Attributable to Non-controlling interest – BIPC exchangeable shares and class A.2 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, 2026 | $ | 397 |  |  | $ | (390) |  |  | $ | 4 |  |  | $ | 15 |  |  | $ | 35 |  |  | $ | 1 |  |  | $ | 285 |  |  | $ | 347 |
Other comprehensive income (loss) | — |  |  | (1) |  |  | (7) |  |  | 4 |  |  | — |  |  | (1) |  |  | 25 |  |  | 20 |
Other items | — |  |  | 11 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 11 |
Balance at June 30, 2026 | $ | 397 |  |  | $ | (380) |  |  | $ | (3) |  |  | $ | 19 |  |  | $ | 35 |  |  | $ | — |  |  | $ | 310 |  |  | $ | 378 |
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, 2025 | $ | 332 |  |  | $ | (544) |  |  | $ | 36 |  |  | $ | 15 |  |  | $ | 35 |  |  | $ | 1 |  |  | $ | 348 |  |  | $ | 223 |
Other comprehensive income (loss) | — |  |  | 148 |  |  | (32) |  |  | (4) |  |  | — |  |  | — |  |  | (70) |  |  | 42 |
Other items | (9) |  |  | (8) |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 3 |  |  | (13) |
Balance at June 30, 2025 | $ | 323 |  |  | $ | (404) |  |  | $ | 4 |  |  | $ | 11 |  |  | $ | 35 |  |  | $ | 2 |  |  | $ | 281 |  |  | $ | 252 |
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, 2026 | $ | 18 |  |  | $ | (13) |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 12 |  |  | $ | 18 |
Other comprehensive income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | 1 |
Other items | — |  |  | (3) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (3) |
Balance at June 30, 2026 | $ | 18 |  |  | $ | (16) |  |  | $ | — |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 13 |  |  | $ | 16 |
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, 2025 | $ | 15 |  |  | $ | (22) |  |  | $ | 1 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 15 |  |  | $ | 10 |
Other items | (1) |  |  | 1 |  |  | — |  |  | 1 |  |  | — |  |  | — |  |  | (1) |  |  | — |
Other comprehensive income (loss) | — |  |  | 5 |  |  | (1) |  |  | — |  |  | — |  |  | — |  |  | (2) |  |  | 2 |
Balance at June 30, 2025 | $ | 14 |  |  | $ | (16) |  |  | $ | — |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 12 |  |  | $ | 12 |
1.Includes non-controlling interest attributable to Exchange LP units and BIPC exchangeable LP units.

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