XML 66 R45.htm IDEA: XBRL DOCUMENT v3.24.1
FINANCIAL LIABILTIES (Tables)
 12 Months Ended
Dec. 31, 2023
Financial Instruments [Abstract]  
Disclosure of financial liabilities
As of
US$ MILLIONSDec. 31, 2023Dec. 31, 2022
Current:
Interest rate swaps$60 $72 
Total current financial liabilities$60 $72 
Non-current:
Interest rate swaps$15 $— 
Total non-current financial liabilities$15 $— 
The following table provides a continuity schedule of outstanding exchangeable shares and class B shares along with our corresponding liability and remeasurement gains and losses.
Exchangeable shares outstanding
(Shares)		Class B shares outstanding
(Shares)		Exchangeable and class B shares
(US$ Millions)
Balance at January 1, 2022110,157,540 2 $4,466 
Share issuance - BIPC Exchangeable LP Unit exchanges427,643 — 19 
Shares exchanged to units(17,512)— (1)
Remeasurement of liability— — (1,058)
Balance at December 31, 2022110,567,671 2 $3,426 
Share issuance(1)
21,094,441 — 751 
Share issuance - BIPC Exchangeable LP Unit exchanges220,956 — 10 
Shares exchanged to units(11,002)— — 
Remeasurement of liability— — (34)
Balance at December 31, 2023131,872,066 2 $4,153 
(1)     Refer to Note 4, Acquisition of Businesses, for further details