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FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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Dec. 31, 2022
Financial Instruments [Abstract] |
Disclosure of hedging instruments | The following table provides the partnership’s outstanding derivatives that are designated as cash flow hedges of variability in interest rates associated with forecasted fixed rate financings and existing variable rate debt as of December 31, 2022 and 2021:
(US$ Millions) | Hedging item | Notional | Rates | Maturity dates | Fair value
Dec. 31, 2022 | Interest rate caps of US$ LIBOR debt | $ | 2,042 |  | 2.5% - 5.0% | May 2023 - Apr. 2027 | $ | 20 |
| Interest rate caps of US$ SOFR debt | 3,989 |  | 1.0% - 6.0% | Aug. 2023 - Nov. 2024 | 74 |
| Interest rate swaps of US$ SOFR debt | 2,500 |  | 3.7% | Dec. 2027 | 3 |
| Interest rate caps of £ SONIA debt | 1,024 |  | 1.0% - 2.5% | Jul. 2024 - Mar. 2025 | 41 |
| Interest rate swaps of £ SONIA debt | 804 |  | 2.7% | Jan. 2023 - Jul. 2024 | 20 |
| Interest rate caps of € EURIBOR debt | 96 |  | 1.3% | Apr. 2023 | — |
| Interest rate caps of C$ LIBOR debt | 177 |  | 4.0% | Oct. 2024 | 2 |
| Interest rate swaps of AUD BBSW/BBSY debt | 132 |  | 5.3% - 5.8% | Apr. 2024 | — |
Dec. 31, 2021 | Interest rate caps of US$ LIBOR debt | $ | 9,590 |  | 2.5% - 5.0% | Jan. 2022 - Jun. 2024 | $ | — |
| Interest rate swaps of US$ LIBOR debt | 2,130 |  | 1.0% - 2.6% | Nov. 2022 - Feb. 2024 | (50) |
| Interest rate caps of £ LIBOR debt | 2,301 |  | 1.0% - 2.5% | Jan. 2022 - Dec. 2023 | — |
| Interest rate caps of £ SONIA debt | 974 |  | 2.0% | Oct. 2022 - Mar. 2025 | 5 |
| Interest rate caps of € EURIBOR debt | 102 |  | 1.3% | Apr. 2022 | — |
| Interest rate caps of C$ LIBOR debt | 240 |  | 2.0% | Oct. 2022 | — |
| Interest rate swaps of AUD BBSW/BBSY debt | 422 |  | 0.8% - 1.6% | Apr. 2023 - Apr. 2024 | — |
The following table presents the partnership’s outstanding derivatives that are designated as net investment hedges in foreign subsidiaries or cash flow hedges as of December 31, 2022 and 2021:
(US$ Millions) | Hedging item | Net Notional | Rates | Maturity dates | Fair value
Dec. 31, 2022 | Net investment hedges | € | 105 |  | €0.91/$ - €1.02/$ | Feb. 2023 - Dec. 2025 | (7) |
| Net investment hedges | £ | 1,319 |  | £0.76/$ - £0.93/$ | Jan. 2023 - Jul. 2023 | (243) |
| Net investment hedges | A$ | — |  | A$1.49/$ - A$1.55/$ | May. 2023 | (1) |
| Net investment hedges | C¥ | 2,703 |  | C¥6.59/$ - C¥6.99/$ | Jun. 2023 - Mar. 2025 | (9) |
| Net investment hedges | R$ | 908 |  | R$6.24/$ - R$7.00/$ | May. 2023 - Dec. 2024 | (22) |
| Net investment hedges | ₩ | 820,473 |  | ₩1,283.60/$ - ₩1,410.00/$ | Jan. 2023 - Nov. 2024 | (42) |
| Net investment hedges | Rs | 84,251 |  | Rs79.40/$ - Rs89.84/$ | Mar. 2023 - Jul. 2024 | (5) |
| Net investment hedges | £ | 374 |  | £0.86/€ | Jul. 2023 | (16) |
| Cross currency swaps of C$ LIBOR debt | C$ | 2,500 |  | C$1.25/$ - C$1.38/$ | Jul. 2023 - Jan. 2027 | (45) |
Dec. 31, 2021 | Net investment hedges | € | 389 |  | €0.81/$ - €0.88/$ | Jul. 2022 - Sep. 2024 | $ | (2) |
| Net investment hedges | £ | 4,395 |  | £0.71/$ - £0.76/$ | Jun. 2022 - Mar. 2023 | (89) |
| Net investment hedges | A$ | 974 |  | A$1.35/$ - A$1.41/$ | Mar. 2022 - Mar. 2023 | (14) |
| Net investment hedges | C¥ | 1,596 |  | C¥6.68/$ - C¥6.99/$ | Jun. 2022 - Jun. 2023 | (7) |
| Net investment hedges | R$ | 2,546 |  | R$5.87/$ - R$6.54/$ | Sep. 2022 - Oct. 2022 | (5) |
| Net investment hedges | ₩ | 720,095 |  | ₩1,165.75/$ - ₩1,197.60/$ | Jun. 2022 - Jun. 2023 | 4 |
| Net investment hedges | Rs | 75,690 |  | Rs76.35/$ - Rs87.13/$ | Jan. 2022 - Jul. 2024 | (27) |
| Net investment hedges | £ | 90 |  | £0.91/€ | Apr. 2022 | 9 |
| Cross currency swaps of C$ LIBOR debt | C$ | 2,500 |  | C$1.25/$ - C$1.38/$ | Jul. 2023 - Jan. 2027 | 56 |
Disclosure of other derivatives | The following tables provide detail of the partnership’s other derivatives, not designated as hedges for accounting purposes, that have been entered into to manage financial risks as of December 31, 2022 and 2021:
(US$ millions) | Derivative type | Notional | Rates | Maturity dates | Fair value |
Dec. 31, 2022 | Interest rate caps | $ | 7,622 |  | 2.0% - 6.0% | Jan. 2023 - Nov. 2032 | $ | 30 |  |
| Interest rate swaps on forecasted fixed rate debt | 335 |  | 3.6% - 5.3% | Jun. 2023 | (21) |  |
Dec. 31, 2021 | Interest rate caps | $ | 5,388 |  | 3.0% - 5.0% | Jan. 2022 - Feb. 2027 | $ | — |  |
| Interest rate swaps on forecasted fixed rate debt | 1,285 |  | 2.7% - 6.4% | Jun. 2022 - Jun. 2033 | (253) |  |
| Interest rate swaps of US$ debt | 1,696 |  | 0.8% - 5.1% | Nov. 2022 - Mar. 2024 | (8) |  |
Disclosure of financial assets | The following table outlines the classification and measurement basis, and related fair value for disclosures, of the financial assets and liabilities in the consolidated financial statements:
|  | Dec. 31, 2022 | Dec. 31, 2021
(US$ Millions) | Classification and measurement basis | Carrying value | Fair value | Carrying value | Fair value
Financial assets |  |  |  |  |
Loans and notes receivable | Amortized cost | 686 |  | 686 |  | 225 |  | 225 |
Other non-current assets |  |  |  |  |
Securities - FVTPL | FVTPL | 2,523 |  | 2,523 |  | 2,200 |  | 2,200 |
Derivative assets | FVTPL | 170 |  | 170 |  | 111 |  | 111 |
Accounts receivable | Amortized cost | 464 |  | 464 |  | 2 |  | 2 |
Securities - FVTOCI | FVTOCI | 69 |  | 69 |  | 108 |  | 108 |
Restricted cash | Amortized cost | 584 |  | 584 |  | 356 |  | 356 |
Current assets |  |  |  |  |
Securities - FVTOCI | FVTOCI | 36 |  | 36 |  | — |  | — |
Derivative assets | FVTPL | 124 |  | 124 |  | 33 |  | 33 |
Accounts receivable(1) | Amortized cost | 787 |  | 787 |  | 1,128 |  | 1,128 |
Restricted cash | Amortized cost | 342 |  | 342 |  | 331 |  | 331 |
Cash and cash equivalents | Amortized cost | 4,020 |  | 4,020 |  | 2,576 |  | 2,576 |
Total financial assets |  | $ | 9,805 |  | $ | 9,805 |  | $ | 7,070 |  | $ | 7,070 |
Financial liabilities |  |  |  |  |
Debt obligations(2) | Amortized cost | $ | 58,562 |  | $ | 57,790 |  | $ | 55,327 |  | $ | 55,474 |
Capital securities | Amortized cost | 2,256 |  | 2,256 |  | 2,226 |  | 2,226 |
Capital securities - fund subsidiaries | FVTPL | 577 |  | 577 |  | 859 |  | 859 |
Other non-current liabilities |  |  |  |  |
Loan payable | FVTPL | 171 |  | 171 |  | 1 |  | 1 |
Accounts payable | Amortized cost | 824 |  | 824 |  | 499 |  | 499 |
Derivative liabilities | FVTPL | 371 |  | 371 |  | 277 |  | 277 |
Accounts payable and other liabilities |  |  |  |  |
Accounts payable and other(3) | Amortized cost | 2,852 |  | 2,852 |  | 2,097 |  | 2,097 |
Loans and notes payable | Amortized cost | 226 |  | 226 |  | 899 |  | 899 |
Derivative liabilities | FVTPL | 167 |  | 167 |  | 221 |  | 221 |
Total financial liabilities |  | $ | 66,006 |  | $ | 65,234 |  | $ | 62,406 |  | $ | 62,553 |
(1)Includes other receivables associated with assets classified as held for sale on the consolidated balance sheets in the amounts of nil and $276 million as of December 31, 2022 and December 31, 2021, respectively. (2)Includes debt obligations associated with assets classified as held for sale on the consolidated balance sheets in the amount of nil and $3,006 million as of December 31, 2022 and December 31, 2021, respectively. (3)Includes accounts payable and other liabilities associated with assets classified as held for sale on the consolidated balance sheets in the amount of nil and $76 million as of December 31, 2022 and December 31, 2021, respectively.
Disclosure of financial liabilities | The following table outlines the classification and measurement basis, and related fair value for disclosures, of the financial assets and liabilities in the consolidated financial statements:
|  | Dec. 31, 2022 | Dec. 31, 2021
(US$ Millions) | Classification and measurement basis | Carrying value | Fair value | Carrying value | Fair value
Financial assets |  |  |  |  |
Loans and notes receivable | Amortized cost | 686 |  | 686 |  | 225 |  | 225 |
Other non-current assets |  |  |  |  |
Securities - FVTPL | FVTPL | 2,523 |  | 2,523 |  | 2,200 |  | 2,200 |
Derivative assets | FVTPL | 170 |  | 170 |  | 111 |  | 111 |
Accounts receivable | Amortized cost | 464 |  | 464 |  | 2 |  | 2 |
Securities - FVTOCI | FVTOCI | 69 |  | 69 |  | 108 |  | 108 |
Restricted cash | Amortized cost | 584 |  | 584 |  | 356 |  | 356 |
Current assets |  |  |  |  |
Securities - FVTOCI | FVTOCI | 36 |  | 36 |  | — |  | — |
Derivative assets | FVTPL | 124 |  | 124 |  | 33 |  | 33 |
Accounts receivable(1) | Amortized cost | 787 |  | 787 |  | 1,128 |  | 1,128 |
Restricted cash | Amortized cost | 342 |  | 342 |  | 331 |  | 331 |
Cash and cash equivalents | Amortized cost | 4,020 |  | 4,020 |  | 2,576 |  | 2,576 |
Total financial assets |  | $ | 9,805 |  | $ | 9,805 |  | $ | 7,070 |  | $ | 7,070 |
Financial liabilities |  |  |  |  |
Debt obligations(2) | Amortized cost | $ | 58,562 |  | $ | 57,790 |  | $ | 55,327 |  | $ | 55,474 |
Capital securities | Amortized cost | 2,256 |  | 2,256 |  | 2,226 |  | 2,226 |
Capital securities - fund subsidiaries | FVTPL | 577 |  | 577 |  | 859 |  | 859 |
Other non-current liabilities |  |  |  |  |
Loan payable | FVTPL | 171 |  | 171 |  | 1 |  | 1 |
Accounts payable | Amortized cost | 824 |  | 824 |  | 499 |  | 499 |
Derivative liabilities | FVTPL | 371 |  | 371 |  | 277 |  | 277 |
Accounts payable and other liabilities |  |  |  |  |
Accounts payable and other(3) | Amortized cost | 2,852 |  | 2,852 |  | 2,097 |  | 2,097 |
Loans and notes payable | Amortized cost | 226 |  | 226 |  | 899 |  | 899 |
Derivative liabilities | FVTPL | 167 |  | 167 |  | 221 |  | 221 |
Total financial liabilities |  | $ | 66,006 |  | $ | 65,234 |  | $ | 62,406 |  | $ | 62,553 |
(1)Includes other receivables associated with assets classified as held for sale on the consolidated balance sheets in the amounts of nil and $276 million as of December 31, 2022 and December 31, 2021, respectively. (2)Includes debt obligations associated with assets classified as held for sale on the consolidated balance sheets in the amount of nil and $3,006 million as of December 31, 2022 and December 31, 2021, respectively. (3)Includes accounts payable and other liabilities associated with assets classified as held for sale on the consolidated balance sheets in the amount of nil and $76 million as of December 31, 2022 and December 31, 2021, respectively.
Disclosure of fair value measurement of assets | The following table presents the partnership’s investment properties measured at fair value in the consolidated financial statements and the level of the inputs used to determine those fair values in the context of the hierarchy as defined above in Note 2(i), Summary of Significant Accounting Policies, Fair value measurement.
| Dec. 31, 2022 | Dec. 31, 2021
|  |  | Level 3 |  |  | Level 3
(US$ Millions) | Level 1 | Level 2 | Commercial properties | Commercial developments | Level 1 | Level 2 | Commercial properties | Commercial developments
Core Office | $ | — |  | $ | — |  | $ | 22,129 |  | $ | 1,355 |  | $ | — |  | $ | — |  | $ | 24,644 |  | $ | 1,023 |
Core Retail | — |  | — |  | 19,438 |  | 106 |  | — |  | — |  | 18,991 |  | — |
LP Investments | — |  | — |  | 24,500 |  | 1,057 |  | — |  | — |  | 18,678 |  | 1,277 |
Total | $ | — |  | $ | — |  | $ | 66,067 |  | $ | 2,518 |  | $ | — |  | $ | — |  | $ | 62,313 |  | $ | 2,300 |
(1)Represents excess land held for capital appreciation rather than an operating hotel asset. The following table outlines financial assets and liabilities measured at fair value in the financial statements and the level of the inputs used to determine those fair values in the context of the hierarchy as defined above:
| Dec. 31, 2022 | Dec. 31, 2021
(US$ Millions) | Level 1 | Level 2 | Level 3 | Total | Level 1 | Level 2 | Level 3 | Total
Financial assets |  |  |  |  |  |  |  |
Securities designated as FVTPL | 10 |  | 305 |  | 2,208 |  | 2,523 |  | 17 |  | 218 |  | 1,965 |  | 2,200 |
Securities designated as FVTOCI | 36 |  | — |  | 69 |  | 105 |  | 13 |  | — |  | 95 |  | 108 |
Derivative assets | — |  | 294 |  | — |  | 294 |  | — |  | 144 |  | — |  | 144 |
Total financial assets | $ | 46 |  | $ | 599 |  | $ | 2,277 |  | $ | 2,922 |  | $ | 30 |  | $ | 362 |  | $ | 2,060 |  | $ | 2,452 |
Financial liabilities |  |  |  |  |  |  |  |
Capital securities - fund subsidiaries | $ | — |  | $ | — |  | $ | 577 |  | $ | 577 |  | $ | — |  | $ | — |  | $ | 859 |  | $ | 859 |
Derivative liabilities | — |  | 538 |  | — |  | 538 |  | — |  | 498 |  | — |  | 498 |
Total financial liabilities | $ | — |  | $ | 538 |  | $ | 577 |  | $ | 1,115 |  | $ | — |  | $ | 498 |  | $ | 859 |  | $ | 1,357 |
The following table presents the change in the balance of financial assets and financial liabilities classified as Level 3 as of December 31, 2022 and 2021:
| Dec. 31, 2022 | Dec. 31, 2021
(US$ Millions) | Financial assets | Financial liabilities | Financial assets | Financial liabilities
Balance, beginning of year | $ | 2,060 |  | $ | 859 |  | $ | 1,682 |  | $ | 863 |
Additions | 353 |  | — |  | 553 |  | — |
Dispositions | (222) |  | — |  | (88) |  | — |
Fair value (losses) gains, net and OCI | 86 |  | (292) |  | 366 |  | 2 |
Other | — |  | 10 |  | (453) |  | (6) |
Balance, end of year | $ | 2,277 |  | $ | 577 |  | $ | 2,060 |  | $ | 859 |
Disclosure of valuation techniques and inputs for fair value liabilities | The following table presents the valuation techniques and inputs of the partnership’s Level 2 assets and liabilities:
Type of asset/liability |  | Valuation technique
Foreign currency forward contracts |  | Discounted cash flow model - forward exchange rates (from observable forward exchange rates at the end of the reporting period) and discounted at a credit adjusted rate
Interest rate contracts |  | Discounted cash flow model - forward interest rates (from observable yield curves) and applicable credit spreads discounted at a credit adjusted rate
The table below presents the valuation techniques and inputs of Level 3 assets:
Type of asset/liability |  | Valuation techniques |  | Significant unobservable input(s) |  | Relationship of unobservable input(s) to fair value
Securities - FVTPL/FVTOCI |  | Net asset valuation |  | (a) Forward exchange rates (from observable forward exchange rates at the end of the reporting period) (b) Discount rate |  | (a) Increases (decreases) in the forward exchange rate would increase (decrease) fair value (b) Decreases (increases) in the discount rate would increase (decrease) fair value
Disclosure of valuation techniques and inputs for fair value assets | The key valuation metrics for the partnership’s consolidated commercial properties are set forth in the following tables below on a weighted-average basis:
|  | Dec. 31, 2022 | Dec. 31, 2021
Consolidated properties | Primary valuation method | Discount rate | Terminal capitalization rate | Investment horizon (yrs.) | Discount rate | Terminal capitalization rate | Investment horizon (yrs.)
Core Office | Discounted cash flow | 6.8 | % | 5.4 | % | 11 | 6.5 | % | 5.3 | % | 11
Core Retail | Discounted cash flow | 7.2 | % | 5.3 | % | 10 | 7.0 | % | 5.3 | % | 10
LP Investment(1) | Discounted cash flow | 9.1 | % | 6.3 | % | 8 | 9.4 | % | 7.0 | % | 8
(1) The valuation method used to value multifamily and manufactured housing properties is the direct capitalization method. At December 31, 2022, the overall implied capitalization rate used for properties using the direct capitalization method was 4.3% (December 31, 2021 - 4.3%). The following table presents the valuation techniques and inputs of the partnership’s Level 2 assets and liabilities:
Type of asset/liability |  | Valuation technique
Foreign currency forward contracts |  | Discounted cash flow model - forward exchange rates (from observable forward exchange rates at the end of the reporting period) and discounted at a credit adjusted rate
Interest rate contracts |  | Discounted cash flow model - forward interest rates (from observable yield curves) and applicable credit spreads discounted at a credit adjusted rate
The table below presents the valuation techniques and inputs of Level 3 assets:
Type of asset/liability |  | Valuation techniques |  | Significant unobservable input(s) |  | Relationship of unobservable input(s) to fair value
Securities - FVTPL/FVTOCI |  | Net asset valuation |  | (a) Forward exchange rates (from observable forward exchange rates at the end of the reporting period) (b) Discount rate |  | (a) Increases (decreases) in the forward exchange rate would increase (decrease) fair value (b) Decreases (increases) in the discount rate would increase (decrease) fair value
Disclosure of fair value measurement of liabilities | The following table outlines financial assets and liabilities measured at fair value in the financial statements and the level of the inputs used to determine those fair values in the context of the hierarchy as defined above:
| Dec. 31, 2022 | Dec. 31, 2021
(US$ Millions) | Level 1 | Level 2 | Level 3 | Total | Level 1 | Level 2 | Level 3 | Total
Financial assets |  |  |  |  |  |  |  |
Securities designated as FVTPL | 10 |  | 305 |  | 2,208 |  | 2,523 |  | 17 |  | 218 |  | 1,965 |  | 2,200 |
Securities designated as FVTOCI | 36 |  | — |  | 69 |  | 105 |  | 13 |  | — |  | 95 |  | 108 |
Derivative assets | — |  | 294 |  | — |  | 294 |  | — |  | 144 |  | — |  | 144 |
Total financial assets | $ | 46 |  | $ | 599 |  | $ | 2,277 |  | $ | 2,922 |  | $ | 30 |  | $ | 362 |  | $ | 2,060 |  | $ | 2,452 |
Financial liabilities |  |  |  |  |  |  |  |
Capital securities - fund subsidiaries | $ | — |  | $ | — |  | $ | 577 |  | $ | 577 |  | $ | — |  | $ | — |  | $ | 859 |  | $ | 859 |
Derivative liabilities | — |  | 538 |  | — |  | 538 |  | — |  | 498 |  | — |  | 498 |
Total financial liabilities | $ | — |  | $ | 538 |  | $ | 577 |  | $ | 1,115 |  | $ | — |  | $ | 498 |  | $ | 859 |  | $ | 1,357 |
The following table presents the change in the balance of financial assets and financial liabilities classified as Level 3 as of December 31, 2022 and 2021:
| Dec. 31, 2022 | Dec. 31, 2021
(US$ Millions) | Financial assets | Financial liabilities | Financial assets | Financial liabilities
Balance, beginning of year | $ | 2,060 |  | $ | 859 |  | $ | 1,682 |  | $ | 863 |
Additions | 353 |  | — |  | 553 |  | — |
Dispositions | (222) |  | — |  | (88) |  | — |
Fair value (losses) gains, net and OCI | 86 |  | (292) |  | 366 |  | 2 |
Other | — |  | 10 |  | (453) |  | (6) |
Balance, end of year | $ | 2,277 |  | $ | 577 |  | $ | 2,060 |  | $ | 859 |
Disclosure of interest rate and foreign currency risk | The following table outlines the impact on interest expense of a 100 basis point increase or decrease in interest rates on the partnership’s variable rate liabilities and fixed rate debt maturing within one year:
(US$ Millions) | Dec. 31, 2022 | Dec. 31, 2021
Variable rate property debt | $ | 367 |  | $ | 255 |
Fixed rate property debt due within one year | 35 |  | 31 |
Total | $ | 402 |  | $ | 286 |
Disclosure of sensitivity analysis for types of market risk | The partnership’s exposures to foreign currencies and the sensitivity of net income and other comprehensive income, on a pre-tax basis, to a 10% change in the exchange rates relative to the U.S. dollar is summarized below:
| Dec. 31, 2022
(Millions) | Equity attributable to Unitholders | OCI | Net income
Canadian Dollar(1) | C$ | 142 |  | $ | (11) |  | $ | — |
Australian Dollar | A$ | 1,560 |  | (106) |  | — |
British Pound | £ | 4,059 |  | (490) |  | — |
Euro | € | 690 |  | (74) |  | — |
Brazilian Real | R$ | 3,129 |  | (60) |  | — |
Indian Rupee | Rs | 33,212 |  | (40) |  | — |
Chinese Yuan | C¥ | 2,554 |  | (37) |  | — |
South Korean Won | ₩ | 417,865 |  | (33) |  | — |
United Arab Emirates Dirham | AED | 1,287 |  | (35) |  | — |
Total |  |  | $ | (886) |  | $ | — |
(1)Net of Canadian Dollar denominated loans.
| Dec. 31, 2021
(Millions) | Equity attributable to Unitholders | OCI | Net income
Canadian Dollar(1) | C$ | 339 |  | $ | (27) |  | $ | — |
Australian Dollar | A$ | 1,708 |  | (124) |  | — |
British Pound | £ | 6,375 |  | (863) |  | — |
Euro | € | 1,297 |  | (147) |  | — |
Brazilian Real | R$ | 745 |  | (13) |  | — |
Indian Rupee | Rs | 617 |  | (1) |  | — |
Chinese Yuan | C¥ | 730 |  | (11) |  | — |
South Korean Won | ₩ | 289,443 |  | (24) |  | — |
United Arab Emirates Dirham | AED | 342 |  | (9) |  | — |
Czech Koruna | CZK | 5 |  | — |  | — |
Hungarian Forint | HUF | 5 |  | — |  | — |
Total |  |  | $ | (1,219) |  | $ | — |
(1)Net of Canadian Dollar denominated loans.
| Dec. 31, 2020
(Millions) | Equity attributable to Unitholders | OCI | Net income
Canadian Dollar(1) | C$ | 521 |  | $ | (41) |  | $ | — |
Australian Dollar | A$ | 2,056 |  | (158) |  | — |
British Pound | £ | 4,206 |  | (575) |  | — |
Euro | € | 328 |  | (40) |  | — |
Brazilian Real | R$ | 3,364 |  | (65) |  | — |
Indian Rupee | Rs | 28,281 |  | (39) |  | — |
Hong Kong Dollar | HK$ | — |  | — |  | — |
Chinese Yuan | C¥ | 1,084 |  | (17) |  | — |
South Korean Won | ₩ | 204,795 |  | (19) |  | — |
United Arab Emirates Dirham | AED | 708 |  | (19) |  | — |
Czech Koruna | CZK | 8 |  | — |  | — |
Hungarian Forint | HUF | 334 |  | — |  | — |
Poland Zloty | PLN | 3 |  | — |  | — |
Total |  |  | $ | (973) |  | $ | — |
(1)Net of Canadian Dollar denominated loans.

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- Definition The disclosure of financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_7&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_7&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_31&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_d&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_d&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 40 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_40_a&doctype=Standard -URIDate 2022-03-24 + Details
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