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PARTNERSHIP CAPITAL (Tables) | 6 Months Ended
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Jun. 30, 2026
Equity [abstract] |
Disclosure of classes of share capital | 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, 2026 |  | As of and for the 12-month period ended December 31, 2025
| 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, 2026 |  | As of and for the 12-month period ended December 31, 2025
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 6,199 |  |  | 460,488,788 |  |  | $ | 6,210 |  |  | 461,855,350 |
Unit issuance |  | 6 |  |  | 164,207 |  |  | 11 |  |  | 330,047 |
Units repurchased and cancelled |  | (40) |  |  | (2,982,920) |  |  | (25) |  |  | (1,877,183) |
Conversions |  | — |  |  | 38,379 |  |  | 3 |  |  | 180,574 |
Ending balance |  | $ | 6,165 |  |  | 457,708,454 |  |  | $ | 6,199 |  |  | 460,488,788 |
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, 2026 |  | As of and for the 12-month period ended December 31, 2025
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 2,628 |  |  | 190,299,956 |  |  | $ | 2,628 |  |  | 190,299,956 |
Ending balance |  | $ | 2,628 |  |  | 190,299,956 |  |  | $ | 2,628 |  |  | 190,299,956 |
Non-controlling interest – BIPC exchangeable shares and class A.2 exchangeable shares
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2026 |  | As of and for the 12-month period ended December 31, 2025
| Carrying Value |  | Shares(1) |  | Carrying Value |  | Shares
Opening balance |  | $ | 2,554 |  |  | 132,994,956 |  |  | $ | 2,514 |  |  | 132,051,909 |
Share issuance |  | 139 |  |  | 2,982,920 |  |  | 38 |  |  | 833,272 |
Conversions |  | 1 |  |  | 40,299 |  |  | 2 |  |  | 109,775 |
Ending balance |  | $ | 2,694 |  |  | 136,018,175 |  |  | $ | 2,554 |  |  | 132,994,956 |
1.Includes 123,005,386 (December 31, 2025: 119,982,167) BIPC exchangeable shares and 13,012,789 (December 31, 2025: 13,012,789) class A.2 exchangeable shares. Non-controlling interest – Exchangeable Units
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2026 |  | As of and for the 12-month period ended December 31, 2025
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 384 |  |  | 5,447,803 |  |  | $ | 388 |  |  | 5,738,152 |
Conversions |  | (1) |  |  | (78,678) |  |  | (4) |  |  | (290,349) |
Ending balance(1) |  | $ | 383 |  |  | 5,369,125 |  |  | $ | 384 |  |  | 5,447,803 |
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, 2026 |  | As of and for the 12-month period ended December 31, 2025
Opening balance |  |  | $ | 293 |  |  |  | $ | 293 |
Ending balance |  |  | $ | 293 |  |  |  | $ | 293 |
Preferred Unitholders’ Capital
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2026 |  | As of and for the 12-month period ended December 31, 2025
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 729 |  |  | 33,922,785 |  |  | $ | 918 |  |  | 43,901,312 |
Repurchased and cancelled |  | — |  |  | — |  |  | (189) |  |  | (9,978,527) |
Ending balance |  | $ | 729 |  |  | 33,922,785 |  |  | $ | 729 |  |  | 33,922,785 |

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