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CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Statement of comprehensive income [abstract] |  |  |  |
Net income | [1] | $ 606 | $ 1,619 | $ 27
Items that will not be reclassified subsequently to profit or loss: |  |  |  |
Revaluation of property, plant and equipment |  | 142 | 100 | 134
Taxes on the above |  | (36) | (25) | (121)
Other comprehensive income that will not be reclassified to profit or loss, net of tax |  | 106 | 75 | 13
Items that may be reclassified subsequently to profit or loss: |  |  |  |
Foreign currency translation |  | 159 | (163) | (99)
Cash flow hedge |  | (24) | (58) | 0
Taxes on the above items |  | 2 | 11 | 0
Share of (losses) earnings from investments in associates |  | (27) | 27 | 0
Other comprehensive income that will be reclassified to profit or loss, net of tax |  | 110 | (183) | (99)
Total other comprehensive income (loss) |  | 216 | (108) | (86)
Comprehensive income (loss) |  | 822 | 1,511 | (59)
Attributable to: |  |  |  |
Brookfield Infrastructure Partners L.P. | [2] | 278 | 1,008 | (373)
Non-controlling interests |  | $ 544 | $ 503 | $ 314
[1] | 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.
[2] | 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), Material Accounting Policy Information, for further details.

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