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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Assets |  |  |
Cash and cash equivalents |  | $ 539 | $ 445
Financial assets |  | 38 | 57
Accounts receivable and other |  | 939 | 499
Due from Brookfield Infrastructure |  | 1,288 | 566
Current assets |  | 2,804 | 1,567
Property, plant and equipment |  | 14,151 | 4,718
Intangible assets |  | 3,699 | 2,847
Investments in associates |  | 0 | 428
Goodwill |  | 1,726 | 518
Financial assets |  | 65 | 40
Other non-current assets |  | 1,424 | 17
Deferred income tax asset |  | 40 | 43
Total assets |  | 23,909 | 10,178
Liabilities |  |  |
Accounts payable and other |  | 1,099 | 781
Non-recourse borrowings |  | 1,021 | 328
Financial liabilities |  | 60 | 72
Loans payable to Brookfield Infrastructure |  | 26 | 26
Exchangeable and class B shares |  | 4,153 | 3,426
Current liabilities |  | 6,359 | 4,633
Non-recourse borrowings |  | 11,007 | 4,249
Financial liabilities |  | 15 | 0
Other liabilities |  | 325 | 119
Deferred income tax liability |  | 2,135 | 1,538
Total liabilities |  | 19,841 | 10,539
Equity |  |  |
Brookfield Infrastructure Partners L.P | [1] | (399) | (1,119)
Non-controlling interests |  | 4,467 | 758
Total equity |  | 4,068 | (361)
Total liabilities and equity |  | $ 23,909 | $ 10,178
[1] | Common equity is attributable to the partnership prior to the special distribution and subsequently as a result of the partnership holding all of the class C shares issued by our company. Please refer to Note 3(b), Material Accounting Policy Information, for further details.

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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph 12 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_12_f&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2023-01-01 -Paragraph 22 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2023-en-r&anchor=para_22&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph q -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_q&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of non-current financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Non-current liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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