v3.26.1
ACCOUNTS AND OTHER RECEIVABLE, NET (Tables)
 6 Months Ended
Jun. 30, 2026
Subclassifications of assets, liabilities and equities [abstract]  
Schedule of financial assets classification
The following table provides the details of financial instruments and their associated financial instrument classifications as at June 30, 2026:
(US$ MILLIONS)
MEASUREMENT BASISFVTPLFVOCIAmortized costTotal
Financial assets
Cash and cash equivalents$— $— $3,447 $3,447 
Accounts and other receivable, net (current and non-current) (1)
— — 7,121 7,121 
Financial assets (current and non-current) (2) (3)
1,040 5,335 8,265 14,640 
Total$1,040 $5,335 $18,833 $25,208 
Financial liabilities
Accounts payable and other (current and non-current) (2) (4)
$267 $64 $6,654 $6,985 
Borrowings (current and non-current)— — 44,822 44,822 
Total$267 $64 $51,476 $51,807 
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(1)Includes a receivable of $1,850 million related to the tax benefits at the Corporation’s advanced energy storage operation. Refer to Note 2(c)(i) for additional details.
(2)FVOCI and FVTPL include derivative assets and liabilities designated in hedge accounting relationships. Refer to Hedging activities in Note 4(a) below.
(3)FVOCI includes $490 million of units in an evergreen private equity fund managed by Brookfield Asset Management. Refer to Note 18(a)(i) for additional information.
(4)Includes derivative liabilities, and excludes provisions, decommissioning liabilities, deferred revenue, insurance contract liabilities, work in progress, post-employment benefits, other liabilities, and liabilities associated with assets held for sale of $9,216 million. Refer to Note 8 for additional information.
The following table provides the details of financial instruments and their associated financial instrument classifications as at December 31, 2025:
(US$ MILLIONS)
MEASUREMENT BASISFVTPLFVOCIAmortized costTotal
Financial assets
Cash and cash equivalents$— $— $3,546 $3,546 
Accounts and other receivable, net (current and non-current) (1)
— — 7,725 7,725 
Financial assets (current and non-current) (2) (3)
879 5,072 6,532 12,483 
Total$879 $5,072 $17,803 $23,754 
Financial liabilities
Accounts payable and other (2) (4)
$144 $57 $7,046 $7,247 
Borrowings (current and non-current)— — 43,749 43,749 
Total$144 $57 $50,795 $50,996 
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(1)Includes a receivable of $2,412 million related to the tax benefits at the Corporation’s advanced energy storage operation. Refer to Note 2(c)(i) for additional details.
(2)FVOCI and FVTPL include derivative assets and liabilities designated in hedge accounting relationships. Refer to Hedging Activities in Note 4(a) below.
(3)FVOCI includes $584 million of units in an evergreen private equity fund managed by Brookfield Asset Management. Refer to Note 18(a)(i) for additional information.
(4)Includes derivative liabilities and excludes liabilities associated with assets held for sale, provisions, decommissioning liabilities, deferred revenues, insurance contract liabilities, work in progress, post-employment benefits and other liabilities of $6,941 million.
(US$ MILLIONS)June 30, 2026December 31, 2025
Current
Marketable securities$549 $544 
Restricted cash74 83 
Derivative assets206 95 
Loans and notes receivable366 328 
Other financial assets (1)
118 180 
Total current$1,313 $1,230 
Non-current
Marketable securities (2)
$3,472 $3,093 
Restricted cash61 68 
Derivative assets147 135 
Loans and notes receivable (3)
7,569 5,774 
Other financial assets (1)
2,078 2,183 
Total non-current$13,327 $11,253 
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(1)Other financial assets primarily consist of asset-backed securities and high yield bonds at the Corporation’s residential mortgage insurer and convertible preferred shares held in the Corporation’s audience measurement operation.
(2)Marketable securities include $490 million (December 31, 2025: $584 million) of units in an evergreen private equity fund managed by Brookfield Asset Management. Refer to Note 18(a)(i) for additional information.
(3)Loans and notes receivable includes $6,895 million (December 31, 2025: $5,110 million) of mortgage receivables related to the Corporation’s Australian asset manager and lender.
(US$ MILLIONS)June 30, 2026December 31, 2025
Current, net$6,167 $6,550 
Non-current, net
Accounts receivable101 397 
Retainer on customer contract55 58 
Billing rights798 720 
Total non-current, net$954 $1,175 
Total (1)
$7,121 $7,725 
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(1)Includes a receivable of $1,850 million (December 31, 2025: $2,412 million) related to tax benefits at the Corporation’s advanced energy storage operation. Refer to Note 2(c)(i) for additional information.