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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Assets    
Cash and cash equivalents $ 431 $ 674
Financial assets 13 68
Accounts receivable and other 928 786
Due from Brookfield Infrastructure 1,574 1,278
Assets held for sale 0 1,958
Current assets 2,946 4,764
Property, plant and equipment 14,198 12,572
Intangible assets 3,102 2,892
Investments in associates 295 0
Goodwill 1,680 1,609
Financial assets 77 164
Other assets 1,688 1,549
Deferred income tax asset 39 37
Total assets 24,025 23,587
Liabilities    
Accounts payable and other 1,208 994
Non-recourse borrowings 1,214 667
Financial liabilities 17 32
Loans payable to Brookfield Infrastructure 100 102
Shares classified as financial liability 5,129 4,644
Liabilities held for sale 0 1,209
Current liabilities 7,668 7,648
Non-recourse borrowings 11,955 11,511
Financial liabilities 6 1
Other liabilities 174 220
Deferred income tax liability 2,217 1,985
Total liabilities 22,020 21,365
Equity    
Brookfield Infrastructure Partners L.P [1] (1,299) (1,253)
Non-controlling interests 3,304 3,475
Total equity 2,005 2,222
Total liabilities and equity $ 24,025 $ 23,587
[1] Common equity following the Arrangement is attributable to the partnership as a result of the partnership holding all of the class B shares issued by our company. Common equity prior to the Arrangement is attributable to the partnership as a result of the partnership holding all of the class C shares issued by BIHC. Please refer to Note 3(b), Material Accounting Policy Information, for further details.