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OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
 12 Months Ended
Dec. 31, 2019
Disclosure of analysis of other comprehensive income by item [abstract]  
Disclosure of other comprehensive income (loss)
Other comprehensive (loss) income consists of the following:
 
(US$ Millions) Years ended Dec. 31,
2019

2018

2017

Items that may be reclassified to net income:
 

 

 

Foreign currency translation
 

 

 

Unrealized foreign currency translation gains (losses) in respect of foreign operations
$
207

$
(1,193
)
$
1,111

Reclassification of realized foreign currency translation gains to net income on disposition of foreign operations
26

19

118

(Losses) gains on hedges of net investments in foreign operations, net of income tax expense (benefit) of $2 million (2018 - $10 million; 2017 - ($18) million)
(176
)
386

(530
)
Reclassification of hedges of net investment in foreign operations (losses) to net income on disposition of foreign operations
6

—

(45
)
 
63

(788
)
654

Cash flow hedges
 

 

 

Gains (losses) on derivatives designated as cash flow hedges, net of income tax expense (benefit) of $4 million (2018 - $25 million; 2017 - $18 million)
21

34

77

 
21

34

77

Available-for-sale securities
 

 

 

Net change in unrealized (losses) gains on available-for-sale securities, net of income tax of nil (2018 - nil; 2017 - nil)
—

—

(5
)
 
—

—

(5
)
Equity accounted investments
 

 

 

Share of unrealized foreign currency translations (losses) gains in respect of foreign operations
—

(9
)
5

Reclassification gains from hedges of net investment in foreign operation to net income on disposition of foreign operations
1

—

—

Share of gains (losses) on derivatives designated as cash flow hedges, net of income tax expense (benefit) of nil (2018 - nil; 2017 – $1 million)
(51
)
1

—

Share of unrealized gains (losses) on available-for-sale securities, net of income tax of nil (2018 - nil; 2017 - nil)
—

—

6

 
(50
)
(8
)
11

Items that will not be reclassified to net income:
 

 

 

Unrealized gains (losses) on securities - FVTOCI, net of income tax benefit of $6 million (2018 - $2 million; 2017 - nil)
(7
)
(2
)
—

Share of revaluation surplus on equity accounted investments, net of income tax expense (benefit) of nil (2018 - ($5) million; 2017 - nil)
16

92

58

Net remeasurement gains (losses) on defined benefit plan, net of income tax expense of nil (2018 – nil; 2017 – nil)
(1
)
2

(1
)
Revaluation surplus, net of income tax expense of $22 million (2018 –$1 million; 2017 – $1 million)
281

254

86

 
289

346

143

Total other comprehensive income (loss)
$
323

$
(416
)
$
880