v3.26.1
SEGMENT INFORMATION (Tables)
6 Months Ended
Jun. 30, 2026
Operating Segments [Abstract]  
Schedule of Financial Information by Segment
The following summaries present certain financial information regarding the partnership’s operating segments for the three and six months ended June 30, 2026 and 2025:
(US$ Millions)Total revenueFFO
Three months ended Jun. 30,2026202520262025
Office$439 $445 $(38)$(33)
Retail360 364 100 89 
LP Investments1,040 958 52 11 
Corporate47 35 (199)(211)
Total$1,886 $1,802 $(85)$(144)

(US$ Millions)Total revenueFFO
Six months ended Jun. 30,2026202520262025
Office$918 $920 $(49)$(18)
Retail715 730 167 168 
LP Investments1,853 1,829 79 21 
Corporate85 72 (413)(428)
Total$3,571 $3,551 $(216)$(257)

The following summaries present the detail of total revenue from the partnership’s operating segments for the three and six months ended June 30, 2026 and 2025:
(US$ Millions)Lease revenueOther revenue from tenantsHospitality revenueInvestment and other revenue Total revenue
Three months ended Jun. 30, 2026
Office$258 $109 $8 $64 $439 
Retail259 64  37 360 
LP Investments302 46 603 89 1,040 
Corporate   47 47 
Total$819 $219 $611 $237 $1,886 
(US$ Millions)Lease revenueOther revenue from tenantsHospitality revenueInvestment and other revenue Total revenue
Three months ended Jun. 30, 2025
Office$286 $106 $$46 $445 
Retail267 64 — 33 364 
LP Investments355 65 405 133 958 
Corporate— — — 35 35 
Total$908 $235 $412 $247 $1,802 

(US$ Millions)Lease revenueOther revenue from tenantsHospitality revenueInvestment and other revenue Total revenue
Six months ended Jun. 30, 2026
Office$575 $217 $15 $111 $918 
Retail526 123  66 715 
LP Investments618 100 994 141 1,853 
Corporate   85 85 
Total$1,719 $440 $1,009 $403 $3,571 
(US$ Millions)Lease revenueOther revenue from tenantsHospitality revenueInvestment and other revenueTotal revenue
Six months ended Jun. 30, 2025
Office$603 $210 $14 $93 $920 
Retail535 127 — 68 730 
LP Investments785 147 733 164 1,829 
Corporate— — — 72 72 
Total$1,923 $484 $747 $397 $3,551 

The following summaries present certain consolidated income statement items from the partnership’s operating segments for the three and six months ended June 30, 2026 and 2025:
(US$ Millions)Direct commercial property expenseDirect hospitality expense
Three months ended Jun. 30,2026202520262025
Office$186 $196 $5 $
Retail101 104  — 
LP Investments139 174 454 286 
Corporate4 —  — 
Total$430 $474 $459 $291 

(US$ Millions)Direct commercial property expenseDirect hospitality expense
Six months ended Jun. 30,2026202520262025
Office$386 $382 $11 $11 
Retail217 204  — 
LP Investments303 376 758 561 
Corporate4 —  — 
Total$910 $962 $769 $572 

(US$ Millions)Share of net earnings from equity accounted investmentsInterest expense
Three months ended Jun. 30,2026202520262025
Office$190 $43 $(199)$(193)
Retail120 107 (158)(182)
LP Investments21 42 (436)(391)
Corporate — (86)(92)
Total$331 $192 $(879)$(858)

(US$ Millions)Share of net earnings from equity accounted investmentsInterest expense
Six months ended Jun. 30,2026202520262025
Office$306 $104 $(395)$(379)
Retail256 224 (332)(367)
LP Investments48 90 (813)(857)
Corporate — (165)(195)
Total$610 $418 $(1,705)$(1,798)
The following summary presents information about certain consolidated balance sheet items of the partnership, on a segmented basis, as of June 30, 2026 and December 31, 2025:
Total assetsTotal liabilitiesEquity accounted investments
(US$ Millions)Jun. 30, 2026Dec. 31, 2025Jun. 30, 2026Dec. 31, 2025Jun. 30, 2026Dec. 31, 2025
Office$29,297 $30,538 $14,070 $15,454 $8,476 $8,387 
Retail30,844 30,617 9,890 10,972 10,543 10,261 
LP Investments40,526 37,007 29,352 25,099 3,827 2,596 
Corporate1,491 1,118 6,215 5,181  — 
Total$102,158 $99,280 $59,527 $56,706 $22,846 $21,244 
Schedule of Reconciliation of FFO to Net Loss
The following summary presents a reconciliation of FFO to net loss for the three and six months ended June 30, 2026 and 2025:
Three months ended Jun. 30,Six months ended Jun. 30,
(US$ Millions)2026202520262025
FFO(1)
$(85)$(144)$(216)$(257)
Depreciation and amortization of real estate assets(84)(49)(139)(97)
Fair value gains (losses), net
56 47 123 (63)
Share of equity accounted earnings - non-FFO
193 72 331 169 
Income tax expense
(59)(30)(165)(19)
Non-controlling interests of others in operating subsidiaries and properties – non-FFO(84)(211)(172)(267)
Net loss attributable to unitholders(2)
(63)(315)(238)(534)
Non-controlling interests of others in operating subsidiaries and properties125 269 255 359 
Net income (loss)
$62 $(46)$17 $(175)
(1)FFO represents interests attributable to GP Units, LP Units, REUs, Special LP Units and FV LTIP Units. The interests attributable to REUs, Special LP Units and FV LTIP Units are presented as non-controlling interests in the consolidated income statements.
(2)Includes net income attributable to GP Units, LP Units, REUs, Special LP Units and FV LTIP Units. The interests attributable to REUs, Special LP Units and FV LTIP Units are presented as non-controlling interests in the consolidated income statements.