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OTHER COMPREHENSIVE INCOME (LOSS) | 12 Months Ended
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Dec. 31, 2022
Disclosure of analysis of other comprehensive income by item [abstract] |
OTHER COMPREHENSIVE INCOME (LOSS) | OTHER COMPREHENSIVE INCOME (LOSS) Other comprehensive (loss) income consists of the following:
(US$ Millions) Years ended Dec. 31, | 2022 | 2021 | 2020
Items that may be reclassified to net income: |  |  |
Foreign currency translation |  |  |
Unrealized foreign currency translation (losses) gains in respect of foreign operations | $ | (1,233) |  | $ | (467) |  | $ | 87 |
Reclassification of realized foreign currency translation gains to net income on disposition of foreign operations | 189 |  | 27 |  | — |
Gains (losses) on hedges of net investments in foreign operations | 539 |  | 163 |  | 650 |
| (505) |  | (277) |  | 737 |
Cash flow hedges |  |  |
Gains on derivatives designated as cash flow hedges, net of income tax expense (benefit) of $(9) million (2021 - $(12) million; 2020 - $4 million) | 49 |  | 95 |  | 116 |
| 49 |  | 95 |  | 116 |
Equity accounted investments |  |  |
Share of unrealized foreign currency translations (losses) gains in respect of foreign operations | (1) |  | (2) |  | 4 |
Share of gains (losses) on derivatives designated as cash flow hedges | 129 |  | 56 |  | (62) |
| 128 |  | 54 |  | (58) |
Items that will not be reclassified to net income: |  |  |
Unrealized (losses) gains on securities - FVTOCI, net of income tax (expense) benefit of $(2) million (2021 - $(59) million; 2020 - $11 million) | (26) |  | (33) |  | 17 |
Share of revaluation surplus (losses) on equity accounted investments | 113 |  | 354 |  | (206) |
Net remeasurement gains (losses) on defined benefit plan | 1 |  | — |  | (1) |
Revaluation surplus (loss), net of income tax (expense) benefit of $(72) million (2021 –$(120) million; 2020 – $49 million) | 655 |  | 811 |  | (191) |
| 743 |  | 1,132 |  | (381) |
Total other comprehensive income | $ | 415 |  | $ | 1,004 |  | $ | 414 |

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- Definition The entire disclosure of the analysis of other comprehensive income by item. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 106A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_106A&doctype=Standard -URIDate 2022-03-24 + Details
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