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Non-controlling Interests and Redeemable non-controlling Interest (Tables)
12 Months Ended
Dec. 31, 2018
Noncontrolling Interest [Abstract]  
Net Loss Attributable to Non-controlling Interests
Net effect attributable to non-controlling interests for the years ended December 31 consists of the following:
 
2018
 
2017
HLBV and other adjustments attributable to:
 
 
 
Non-controlling interests - Class A partnership units
$
103,150

 
$
39,850

Non-controlling interests - redeemable Class A partnership units
7,545

 
10,358

Other net earnings attributable to:
 
 
 
Non-controlling interests
(2,174
)
 
(2,438
)
 
$
108,521

 
$
47,770

Redeemable non-controlling interests, held by related party

(2,622
)
 

Net effect of non-controlling interests
$
105,899

 
$
47,770




17.
Non-controlling interests and redeemable non-controlling interests (continued)
The non-controlling Class A membership equity investors (“Class A partnership units”) in the Company's U.S. wind power and solar power generating facilities are entitled to allocations of earnings, tax attributes and cash flows in accordance with contractual agreements. The share of earnings attributable to the non-controlling interest holders in these subsidiaries is calculated using the HLBV method of accounting as described in note 1(r).
Changes in Redeemable Non-Controlling Interest
Changes in redeemable non-controlling interests are as follows:
 
Redeemable non-controlling interests held by related party
 
Redeemable non-controlling interests
 
2018
 
2017
 
2018
 
2017
Opening balance
$

 
$

 
$
41,553

 
$
21,922

Net effect from operations
2,622

 

 
(7,545
)
 
(10,356
)
Contributions
305,000

 

 

 
31,105

Dividends and distributions declared

 

 
(644
)
 
(1,118
)
Closing balance
$
307,622

 
$

 
$
33,364

 
$
41,553