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UNAUDITED INTERIM CONDENSED AND CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)
$ in Millions
Jun. 30, 2026
Dec. 31, 2025
Assets    
Cash and cash equivalents $ 3,085 $ 3,201
Financial assets 427 512
Accounts receivable and other 5,528 5,336
Inventory 558 583
Assets classified as held for sale 1,336 2,346
Current assets 10,934 11,978
Property, plant and equipment 63,692 66,797
Intangible assets 14,692 15,765
Investments in associates and joint ventures 6,960 6,377
Investment properties 3,148 2,771
Goodwill 17,632 19,210
Financial assets 543 493
Other assets 4,226 4,551
Deferred income tax asset 121 208
Total assets 121,948 128,150
Liabilities    
Accounts payable and other 6,745 6,893
Corporate borrowings 467 735
Non-recourse borrowings 3,774 6,013
Financial liabilities 436 330
Liabilities directly associated with assets classified as held for sale 883 1,289
Current liabilities 12,305 15,260
Corporate borrowings 4,796 4,212
Non-recourse borrowings 53,428 53,538
Financial liabilities 2,972 3,094
Other liabilities [1] 6,176 6,688
Deferred income tax liability 9,728 9,798
Preferred shares 20 20
Total liabilities 89,425 92,610
Partnership capital    
Limited partners 4,413 4,889
General partner 24 25
Non-controlling interest attributable to:    
Redeemable Partnership Units held by Brookfield 1,834 2,017
BIPC exchangeable shares and class A.2 exchangeable shares 1,314 1,440
Exchangeable units [2] 54 61
Perpetual subordinated notes 293 293
Interest of others in operating subsidiaries 23,862 26,086
Preferred unitholders 729 729
Total partnership capital 32,523 35,540
Total liabilities and partnership capital $ 121,948 $ 128,150
[1] 1.$2.0 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.