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CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Millions | Total | Brookfield Infrastructure Partners L.P | Share capital | Retained earnings | Ownership changes | Accumulated other comprehensive income | Brookfield Infrastructure Partners L.P | Non-controlling interests
--- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance at Dec. 31, 2020 |  | $ (572) |  |  | $ 53 | $ 33 | $ (2,347) | $ 539 | [1] | $ (1,722) | $ 1,150
Net income |  | 27 | [2] |  |  | (368) |  |  |  | (368) | 395
Other comprehensive income |  | (86) |  |  |  |  |  | (5) | [1] | (5) | (81)
Comprehensive income |  | (59) |  |  |  | (368) |  | (5) | [1] | (373) | 314
Distributions to non-controlling interests |  | (425) |  |  |  |  |  |  |  |  | (425)
Acquisition of non controlling interests |  | (281) |  |  |  |  |  |  |  |  | (281)
Other items |  | (87) |  |  |  | 142 | (32) | (142) | [1] | (32) | (55)
Ending balance at Dec. 31, 2021 |  | (1,424) |  |  | 53 | (193) | (2,379) | 392 | [1],[3] | (2,127) | 703
Net income |  | 1,619 | [2] |  |  | 1,094 |  |  |  | 1,094 | 525
Other comprehensive income |  | (108) |  |  |  |  |  | (86) | [3] | (86) | (22)
Comprehensive income |  | 1,511 |  |  |  | 1,094 |  | (86) | [3] | 1,008 | 503
Distributions to non-controlling interests |  | (448) |  |  |  |  |  |  |  |  | (448)
Ending balance at Dec. 31, 2022 |  | (361) |  |  | 53 | 901 | (2,379) | 306 | [3] | (1,119) | 758
Net income |  | 606 | [2] |  |  | 111 |  |  |  | 111 | 495
Other comprehensive income |  | 216 |  |  |  |  |  | 167 | [4] | 167 | 49
Comprehensive income |  | 822 |  |  |  | 111 |  | 167 | [4] | 278 | 544
Share issuance |  | 339 |  | $ 339 | 339 |  |  |  |  |  |
Distributions to non-controlling interests |  | (458) |  |  |  |  |  |  |  |  | (458)
Acquisition of non controlling interests | [5] | 3,726 |  |  |  |  |  |  |  |  | 3,726
Other items |  | 0 |  | $ 103 |  | 103 |  |  |  |  | (103)
Ending balance at Dec. 31, 2023 |  | $ 4,068 |  |  | $ 392 | $ 1,115 | $ (2,379) | $ 473 | [4] | $ (399) | $ 4,467
[1] | Refer to Note 20 Accumulated Other Comprehensive Income (Loss) for an analysis of accumulated other comprehensive income (loss) by item.
[2] | Earnings per share have not been presented in the financial statements, as the underlying shares do not constitute “ordinary shares” under IAS 33, Earnings per share. See Note 3(b), Material Accounting Policy Information, for further details.
[3] | Refer to Note 20, Accumulated Other Comprehensive Income (Loss) for an analysis of accumulated other comprehensive income (loss) by item.
[4] | Refer to Note 20, Accumulated Other Comprehensive Income (Loss) for an analysis of accumulated other comprehensive income (loss) by item.
[5] | Refer to Note 4, Acquisition of businesses, for further details.

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