The following is a summary of the major items of assets and liabilities classified as held for sale: | | | | | | | | | | | | | | | | (MILLIONS) | | June 30, 2026 | | December 31, 2025 | | Assets | | | | | | Cash and cash equivalents | | $ | 36 | | | $ | 6 | | | | | | | | Trade receivables and other current assets | | 11 | | | 9 | | | Financial instrument assets | | 2 | | | 10 | | | Equity-accounted investments | | 31 | | | — | | | Property, plant and equipment, at fair value | | 2,654 | | | 441 | | | Goodwill | | 25 | | | — | | | Deferred income tax assets | | 1 | | | — | | | | | | | | Assets held for sale | | $ | 2,760 | | | 466 | | | Liabilities | | | | | | Current liabilities | | $ | 9 | | | 4 | | | Non-recourse borrowings | | 752 | | | 133 | | | Financial instrument liabilities | | 19 | | | 65 | | | Deferred income tax liabilities | | 241 | | | — | | | Provisions | | 1 | | | 8 | | | Other long-term liabilities | | 9 | | | 10 | | | | | | | | Liabilities directly associated with assets held for sale | | $ | 1,031 | | | $ | 220 | |
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