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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

6 Months Ended

Jun. 30, 2026

Disclosure of analysis of other comprehensive income by item [abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

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.