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OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
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 | 0
Gains (losses) on hedges of net investments in foreign operations | 539 | 163 | 650
Foreign currency translation | (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
Cash flow hedges | 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)
Equity accounted investments | 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 | 0 | (1)
Revaluation surplus (loss), net of income tax (expense) benefit of $(72) million (2021 –$(120) million; 2020 – $49 million) | 655 | 811 | (191)
Items that will not be reclassified to net income: | 743 | 1,132 | (381)
Total other comprehensive income | $ 415 | $ 1,004 | $ 414

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