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NONCONTROLLING INTERESTS (Tables)
 12 Months Ended
Dec. 31, 2017
Noncontrolling Interest [Abstract]  
Schedule of noncontrolling interests
The following table provides additional information regarding Noncontrolling interests as presented in our Consolidated Statements of Financial Position:
December 31,
2017

2016

(millions of Canadian dollars)
 
 
Enbridge Energy Management, L.L.C.1
34

36

Enbridge Energy Partners, L.P.2
157

(99
)
Enbridge Gas Distribution Inc.3
100

100

Renewable energy assets4
806

516

Spectra Energy Partners, LP5,8
5,385

—

Union Gas Limited6,8
110

—

Westcoast Energy Inc.7,8
1,005

—

Other
—

24

 
7,597

577

1
Represents the 88.3% of the listed shares of Enbridge Energy Management, L.L.C. (EEM) not held by us as at December 31, 2017 and 2016.
2
Represents the 68.2% and 80.2% interest in EEP held by public unitholders as well as interests of third parties in subsidiaries of EEP as at December 31, 2017 and 2016, respectively.
3
Represents the four million cumulative redeemable preferred shares held by third parties in EGD as at December 31, 2017 and 2016.
4
Represents the tax equity investors' interests in our Magic Valley, Wildcat, Keechi, New Creek and Chapman Ranch wind farms, which are accounted for using the HLBV method, with an additional 20.0% noncontrolling interest in each of the Magic Valley and Wildcat wind farms held by third parties as at December 31, 2017 and 2016.
5
Represents the 25.7% interest in SEP held by public unitholders as at December 31, 2017.
6
Represents the four million cumulative redeemable preferred shares held by third parties in Union Gas as at December 31, 2017.
7
Represents the 16.6 million cumulative redeemable preferred shares and 12 million cumulative first preferred shares as at December 31, 2017 held by third parties in Westcoast Energy Inc., and the 22.0% interest in Maritimes & Northeast Pipeline Limited Partnership held by third parties.
8
Represents noncontrolling interests resulting from the Merger Transaction (Note 7).
Schedule of redeemable noncontrolling interests
The following table presents additional information regarding Redeemable noncontrolling interests as presented in our Consolidated Statements of Financial Position:
Year ended December 31,
2017

2016

2015

(millions of Canadian dollars)
 
 
 
Balance at beginning of year
3,392

2,141

2,249

Earnings/(loss) attributable to redeemable noncontrolling interests
175

268

(3
)
Other comprehensive income/(loss), net of tax
 
 
 
Change in unrealized loss on cash flow hedges
(21
)
(17
)
(7
)
Other comprehensive loss from equity investees
—

—

(12
)
Reclassification to earnings of loss on cash flow hedges
57

9

4

Foreign currency translation adjustments
(6
)
(3
)
18

Other comprehensive income/(loss), net of tax
30

(11
)
3

Distributions to unitholders
(247
)
(202
)
(114
)
Contributions from unitholders
1,178

591

670

Reversal of cumulative redemption value adjustment attributable to ECT preferred units
—

—

(541
)
Net dilution loss

(169
)
(81
)
(482
)
Redemption value adjustment
(292
)
686

359

Balance at end of year
4,067

3,392

2,141


 
Redeemable noncontrolling interests in the Fund as at December 31, 2017, 2016 and 2015 represented 56.5%, 45.6% and 40.7%, respectively, of interests in the Fund’s trust units that are held by third parties.

Common Share Issuances
During the years ended December 31, 2017, 2016 and 2015, the following occurred:
Year ended December 31,
2017

2016

2015

(millions of Canadian dollars)
 
 
 
ENF issuance of common shares1:
 
 
 
Gross proceeds from the public
575

575

700

Gross proceeds from us2
143

143

174

ENF purchase of Fund trust units1,3:
 
 
 
Contributions from redeemable noncontrolling interest holders, net of share issue costs
552

551

670

Dilution gain/(loss) for redeemable noncontrolling interests
5

(4
)
(355
)
Dilution gain/(loss) in Additional paid-in capital
(5
)
4

355

ECT purchase of EIPLP Class A units1,4:
 
 
 
Proceeds used by ECT to purchase EIPLP Class A units
718

718

874

  Dilution loss for redeemable noncontrolling interests
(123
)
(103
)
(132
)
  Dilution gain in Additional paid-in capital
123

103

132

ENF purchase of Fund trust units5:
 
 
 
Contributions from redeemable noncontrolling interest holders
51

40

—

Dilution gain/(loss) for redeemable noncontrolling interests
(5
)
(4
)
—

Dilution gain/(loss) in Additional paid-in capital
5

4

—

1
These transactions occurred in December 2017, April 2016 and November 2015.
2
Concurrent with the public offerings, we subscribed for ENF common shares on a private placement basis to maintain our 19.9% ownership interest in ENF.
3
ENF used the proceeds from the common share issuances to purchase additional trust units of the Fund. We did not participate in these offerings, resulting in increases in redeemable noncontrolling interests (2017 - 53.6% to 56.5%; 2016 - 40.7% to 45.6%; 2015 - 34.3% to 40.7%).
4
The Fund used a portion of the proceeds from the trust unit issuances to purchase additional common units of ECT, and ECT used the proceeds to purchase additional Class A units of EIPLP, resulting in dilution losses for ECT. These dilution losses resulted in dilution losses for the Fund’s equity investment in ECT and the above-noted dilution gains/(losses) for redeemable noncontrolling interests and Additional paid-in capital.
5
For the years ended December 31, 2017, 2016 and 2015, ENF used cash in respect of reinvested dividends and option cash payments from its Dividend Reinvestment Plan (DRIP) to purchase 1.6 million, 1.3 million and nil Fund trust units, respectively, on behalf of the public.