SUPPLEMENTAL CASH FLOW INFORMATION (Tables)

12 Months Ended

Dec. 31, 2022

Cash Flow Statement [Abstract]

Disclosure of interest and income taxes paid

	Year ended December 31
(US$ MILLIONS)	2022		2021		2020
Net interest paid (received)	$	677	$	324	$	313
Net income taxes paid (received)	52		87		9

Disclosure of changes in non-cash working capital

Details of “Changes in non-cash working capital, net” on the consolidated statements of cash flow are as follows:

	Year ended December 31
(US$ MILLIONS)	2022		2021		2020
Accounts receivable	$	208	$	(81)	$	(9)
Inventory	(67)		114		127
Prepayments and other	(12)		20		25
Accounts payable and other	(692)		(166)		(179)
Changes in non-cash working capital, net	$	(563)	$	(113)	$	(36)

Disclosure of reconciliation of liabilities arising from financing activities

The following table presents the change in the balance of non-recourse borrowings in subsidiaries of the company arising from financing activities as at December 31, 2022 and 2021:

(US$ MILLIONS)	2022		2021
Balance at beginning of year	$	5,246	$	5,189
Cash flows	7,629		187
Non-cash changes:
Acquisitions of subsidiaries	99		—
Foreign currency translation	22		(153)
Fair value	—		(24)
Other changes	(83)		47
Balance at end of year	$	12,913	$	5,246