NON-WHOLLY-OWNED SUBSIDIARIES

12 Months Ended

Dec. 31, 2021

Interests In Other Entities [Abstract]

The following tables present the gross assets and liabilities as at December 31, 2021 and 2020 as well as gross amounts of revenues, net income (loss), other comprehensive income (loss) and distributions for the years ended December 31, 2021, 2020 and 2019 from the company’s investments in material non-wholly-owned subsidiaries:


	Year ended December 31, 2021
	Total														Profit/(loss) allocated to others’ ownership interest		Distributions to others’ ownership interest		Equity allocated to others’ ownership interest
(US$ MILLIONS)	Current assets		Non-current assets		Current liabilities		Non-current liabilities		Revenues		Net income (loss)		OCI



Total	$	2,483	$	11,118	$	2,313	$	9,006	$	5,944	$	76	$	219	$	57	$	(50)	$	1,652


	Year ended December 31, 2020
	Total														Profit/(loss) allocated to others’ ownership interest		Distributions to others’ ownership interest		Equity allocated to others’ ownership interest
(US$ MILLIONS)	Current assets		Non-current assets		Current liabilities		Non-current liabilities		Revenues		Net income (loss)		OCI



Total	$	2,574	$	11,531	$	2,543	$	9,522	$	5,691	$	49	$	(222)	$	37	$	(257)	$	1,479


	Year ended December 31, 2019
	Total							Profit/(loss) allocated to others’ ownership interest		Distributions to others’ ownership interest		Equity allocated to others’ ownership interest
(US$ MILLIONS)		Revenues		Net income (loss)		OCI



Total		$	5,157	$	1	$	(193)	$	(6)	$	(326)	$	1,768

The following table outlines the composition of accumulated non-controlling interests related to the interest of others presented in the company’s consolidated statements of financial position:


(US$ MILLIONS)	2021		2020
Non-controlling interests related to material non-wholly-owned subsidiaries
Business services	$	889	$	905
Infrastructure services	34		(213)
Industrials	729		787
Total non-controlling interests in material non-wholly-owned subsidiaries	$	1,652	$	1,479