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CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Statement of comprehensive income [abstract] |  |  |  |
Net income (loss) |  | $ 27 | $ (232) | $ 570
Items that will not be reclassified subsequently to profit or loss: |  |  |  |
Revaluation of property, plant and equipment |  | 134 | 215 | 347
Taxes on the above |  | (121) | (67) | (59)
Other comprehensive income that will not be reclassified to profit or loss, net of tax |  | 13 | 148 | 288
Items that may be reclassified subsequently to profit or loss: |  |  |  |
Foreign currency translation |  | (99) | (493) | (59)
Cash flow hedge |  | 0 | 5 | 5
Taxes on the above items |  | 0 | (1) | (1)
Other comprehensive income that will be reclassified to profit or loss, net of tax |  | (99) | (489) | (55)
Total other comprehensive (loss) income |  | (86) | (341) | 233
Comprehensive (loss) income |  | (59) | (573) | 803
Attributable to: |  |  |  |
Brookfield infrastructure partners L.P. | [1] | (373) | (536) | 442
Non-controlling interests |  | $ 314 | $ (37) | $ 361
[1] | Comprehensive income is attributable to the partnership prior to the special distribution as well as subsequently as a result of the partnership holding all of the class C shares issued by our company. Please refer to Note 3(b), Basis of Presentation and Significant Accounting Policies, for further details.

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