EQUITY ACCOUNTED INVESTMENTS

6 Months Ended

Jun. 30, 2026

Interests In Other Entities [Abstract]

The following table presents the change in the balance of equity accounted investments for the six-month period ended June 30, 2026 and the year ended December 31, 2025:


(US$ MILLIONS)	June 30, 2026		December 31, 2025
Balance at beginning of period	$	2,494	$	2,325


Additions (cash and non-cash)	250		653

Dispositions	(12)		(159)
Share of net income (loss)	5		42
Share of other comprehensive income (loss)	(9)		12
Distributions received	(89)		(409)
Foreign currency translation and other	(74)		30

Assets reclassified as held for sale (1)	(137)		—

Balance at end of period	$	2,428	$	2,494

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(1)See Note 8 for additional information.

On April 9, 2026, the Corporation invested $173 million of equity in Fosber, a global leader in the design and production of advanced machinery, parts, and services for the corrugated packaging industry, for a 37% economic interest.