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FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

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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