Company: BIPC
Filing Date: 2025-03-24
Form Type: 20-F
Source: 0001628280-25-014377
Chunk: 268

Company: Brookfield Infrastructure Corp
Filing Date: 2025-03-24
Form: 20-F
Item: Item 7
Chunk 268
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 to obtain more favorable terms for themselves if they had entered into the arrangement directly with the counterparty.

• Determinations of Value. Valuations of the investments (or of assets or property received in exchange for any investment, as applicable) will ultimately be calculated and/or determined by Brookfield in good faith in accordance with guidelines prepared in accordance with IFRS Accounting Standards or U. S. generally accepted accounting principles and reviewed by the independent accountants of our group and/or the Brookfield Accounts in which our group invests. The valuation methodologies used by Brookfield to value any investment involve subjective determinations, judgments, projections and opinions, including about future events, which could turn out to be incorrect. As a result, valuations may not be accurate and/or third parties (including investors) could disagree with such valuations. Accordingly, the carrying value of an investment will not necessarily reflect the price at which the investment could be (or ultimately is) sold in the market, and the difference between carrying value and the ultimate sales price could be material. Ultimate realization of the value of an investment depends to a great extent on economic, market and other conditions beyond Brookfield’s control. Generally, there will be no retroactive adjustment in the valuation of any investment or the performance-based compensation or management fees paid to Brookfield to the extent any valuation proves to not accurately reflect the realizable value of an investment.

Additionally, under certain limited circumstances set forth in the governing documents of our group and the Brookfield Accounts in which our group invests, distributions in kind of investments for which market quotations are not readily available could be made. The valuation of such

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investments will be determined by Brookfield in accordance with the governing documents of our group and the Brookfield Accounts in which our group invests and as set forth above. Under the terms of the governing documents of our group and the Brookfield Accounts in which our group invests, Brookfield will generally receive performance-based compensation based on such valuation.

Brookfield makes use of, and relies on, valuation information and data developed and provided by certain third parties. Such valuations sometimes vary from similar valuations performed by other independent third parties for similar types of securities or assets. In addition, our group and the Brookfield Accounts in which our group invests may rely on the valuations or valuation information provided by, or determined in consultation with, the partnership’s general partner, relevant general partner or their affiliates, as applicable.

The valuation of investments affects, under certain circumstances