Company: BEP
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001533232-25-000006
Chunk: 556

Company: Brookfield Renewable Partners L.P.
Filing Date: 2025-02-28
Form: 20-F
Item: Item 19
Chunk 556
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 - net investment hedge on the consolidated statements of comprehensive income (loss).

(2) Amounts recognized in Foreign exchange and financial instruments gain (loss) on the consolidated statements of income (loss) excluding realized gains and losses recorded on foreign exchange.

(3) Level 3 power purchase agreements accounted for as energy derivatives that are either designated as a hedge or not designated as a hedge.

(4)Includes $ 566 of investments in debt securities measured at amortized cost.

  (MILLIONS)                          Balance as at Dec 31, 2022 asset (liability)      Changes in fair value recognized in OCI (1)      Changes in fair value on derivatives not designated in hedge relationships (2)      Amounts reclassified from OCI to income      Acquisitions, settlements and other      Foreign exchange gain (loss)      Balance as at Dec 31, 2023 asset (liability)  
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  IFRS 9 PPAs (3)                     $                                                 $                                                                                                                             $      $                                                                              $      $                                 $                                             
  Energy derivative contracts         ( 201)                                            220                                                                                                                          89      ( 110)                                                                        13      —                                 8                                             
  Interest rate swaps                 253                                               ( 20)                                                                                                                        33      ( 90)                                                                      ( 47)      ( 1)                              128                                           
  Foreign exchange swaps              ( 94)                                             ( 128)                                                                                                                     ( 1)      —                                                                         ( 103)      —                                 ( 326)                                        
  Investments in debt and equity                                                        8                                                                                                                           119      —                                                                            182      ( 4)                                                                            
  Tax equity                          ( 1,131)                                          —                                                                                                                           243      —                                                                         ( 867)      —                                 ( 1,755)                                      
                                      $                                                 $                                                                                                                             $      $                                                                              $      $                                 $                                             

(1) Amounts recognized in Equity-accounted investments, Gains (losses) arising during the year on financial instruments designated as cash-flow hedges and Unrealized gain (loss) on foreign exchange swaps - net investment hedge on the consolidated statements of comprehensive income (loss).

(2) Amounts recognized in Foreign exchange and financial instruments gain (loss