Company: BIP-PB
Filing Date: 2025-03-24
Form Type: 20-F
Source: 0001628280-25-014380
Chunk: 551

Company: Brookfield Infrastructure Partners L.P.
Filing Date: 2025-03-24
Form: 20-F
Item: Item 19
Chunk 551
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  Deferred income tax arising on income and expenses recognized in other comprehensive income:                                                                       
  Revaluation of property, plant and equipment                                                      $          ( 232)      $         ( 169)      $           ( 113)  
  Cash flow hedges                                                                                  39                     61                    ( 162)              
  Pension plan actuarial changes                                                                    ( 20)                  1                     ( 39)               
  Total income tax expense recognized directly in other comprehensive income                        $          ( 213)      $         ( 107)      $           ( 314)  

F-90 Brookfield Infrastructure

  BROOKFIELD INFRASTRUCTURE PARTNERS L. P.                                                   
  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)                                     
  As of December 31, 2024 and 2023 and for the years ended December 31, 2024, 2023 and 2022  

NOTE 28. PARTNERSHIP CAPITAL

As at December 31, 2024, our partnership’s capital structure was comprised of three four

On June 10, 2022, Brookfield Infrastructure completed a three-for-two split of our units, BIPC exchangeable shares, Exchange LP Units, and BIPC exchangeable LP units, by way of a subdivision whereby unitholders/shareholders received an additional one-half of a unit/share for each unit/share held. The Managing General Partner Units, Special General Partner Units and Redeemable Partnership Units of the Holding LP were concurrently split. Brookfield Infrastructure’s preferred units were not affected by the split. All historical unit and share counts, as well as per unit/share disclosures have been adjusted to effect for the change in units as a result of the splits.

In its capacity as the holder of the Special General Partner Units of the Holding LP, the special general partner is entitled to incentive distribution rights which are based on the amount by which quarterly distributions on the Holding LP’s units (other than Holding LP Class A Preferred Units) exceed specified target levels. To the extent distributions on the Holding LP’s units (other than Holding LP Class A Preferred Units) exceed $ 0.1218 15 0.1320 25 295 266 240 0.1218 0.1320 0.1827 0.1980

The Holding LP has issued 190.3

Brookfield Infrastructure F-91

  BROOKFIELD