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SUPPLEMENTAL CASH FLOW INFORMATION (Tables)
12 Months Ended
Dec. 31, 2023
Cash Flow Statement [Abstract]  
Disclosure of interest and income taxes paid
 Year ended December 31
(US$ MILLIONS)202320222021
Net interest paid (received)$1,024 $677 $324 
Net income taxes paid (received)162 52 87 
Disclosure of changes in non-cash working capital
Details of Changes in non-cash working capital, net on the consolidated statements of cash flow are as follows:
 Year ended December 31
(US$ MILLIONS)202320222021
Accounts receivable$(142)$208 $(81)
Inventory(86)(67)114 
Prepayments and other(204)(12)20 
Accounts payable and other102 (692)(166)
Changes in non-cash working capital, net$(330)$(563)$(113)
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, 2023 and 2022:
(US$ MILLIONS)20232022
Balance at beginning of year$12,913 $5,246 
Cash flows(475)7,629 
Non-cash changes:
Acquisitions / (dispositions) of subsidiaries(3,722)99 
Foreign currency translation156 22 
Other changes(49)(83)
Balance at end of year$8,823 $12,913