RELATED PARTY TRANSACTIONS (Tables)

The following table reflects the related party agreements and transactions for the three and six months ended June 30 in the consolidated statements of income (loss):


	Three months ended June 30				Six months ended June 30
(MILLIONS)	2026		2025		2026		2025
Revenues
Power purchase and revenue agreements	$	(4)	$	(2)	$	1	$	24
Development services	—		3		—		14
	$	(4)	$	1	$	1	$	38
Other income


Distribution income	$	—	$	17	$	—	$	29

Interest and other investment income	38		—		47		5
	$	38	$	17	$	47	$	34

Direct operating costs

Other related party services	$	(7)	$	—	$	(16)	$	(7)


Interest expense
Borrowings	$	(37)	$	(32)	$	(88)	$	(112)
Contract balance accretion	(11)		(9)		(21)		(19)
	$	(48)	$	(41)	$	(109)	$	(131)
Other
Other related party services expense	$	—	$	(1)	$	—	$	(2)
Financial instrument (loss) gain	(1)		6		(8)		6
	$	(1)	$	5	$	(8)	$	4

Management service costs	$	(77)	$	(56)	$	(150)	$	(105)

Current income tax
Investment tax credits	$	—	$	—	$	—	$	19

The following table reflects the impact of the related party agreements and transactions on the consolidated statements of financial position:


(MILLIONS)	Related party	June 30, 2026		December 31, 2025
Current assets
Trade receivables and other current assets
Contract asset	Brookfield	$	75	$	74
Due from related parties
Amounts due from	Brookfield(1)	$	419	$	511
	Equity-accounted investments and other	384		433
		$	803	$	944




Non-current assets
Financial instrument assets	Equity-accounted investments and other	81		71
Other long-term assets
Contract asset	Brookfield	$	171	$	209
Due from related parties	Equity-accounted investments and other	55		12
Current liabilities
Contract liability	Brookfield	$	67	$	63
Financial instrument liabilities	Brookfield Wealth Solutions	7		—

Due to related parties
Amounts due to	Brookfield(2)	$	1,424	$	4,427
	Equity-accounted investments and other	520		2,476
	Brookfield Wealth Solutions	123		123
Accrued distributions payable on LP units, BEPC exchangeable shares, class A.2 exchangeable shares, Redeemable/Exchangeable partnership units and GP interest	Brookfield	48		45
		$	2,115	$	7,071


Liabilities held for sale	Equity-accounted investments and other	$	—	$	9
Non-current liabilities

Financial instrument liabilities	Brookfield Wealth Solutions	52		49
Due to related parties
Amounts due to	Brookfield	$	17	$	21
	Brookfield Wealth Solutions	620		627
	Equity-accounted investments and other	1,764		45
		$	2,401	$	693
Corporate borrowings	Brookfield Wealth Solutions	$	7	$	7

Non-recourse borrowings	Brookfield Wealth Solutions	$	268	$	58

Other long-term liabilities
Contract liability	Brookfield	$	672	$	679
Equity
Preferred limited partners equity	Brookfield Wealth Solutions	$	11	$	11

(1)Includes receivables of $242 million (2025: $378 million) associated with the Brookfield Global Transition Fund credit facility.

(2)Includes payables of $18 million (2025: $397 million), $77 million (2025: $511 million), and $432 million (2025: $2,454 million) associated with the Brookfield Infrastructure Fund IV, Brookfield Global Transition Fund I, and Brookfield Global Transition Fund II credit facilities, respectively.