BIP does not provide 4Q IFRS financial statements, but it is a critical quarter. A wave of the accounting wand prevented a wholesale collapse in NAV in 4Q24.
In March of 2023, when SVB and others were having trouble, I did a little dive into "held to maturity" vs "available for sale" and learned about bond values and the effect on AOCI. When I look at, say, Bank of America's balance sheet, AOCI is listed in equity. Why isn't AOCI shown on BIP's consolidated balance sheet?
Yes, they don't put it on the balance sheet. You can find it on the changes in equity statement, the one with the miniscule print after the comprehensive income statement, before the cash flow. You can also find it and related items (cost) in the footnotes.
In March of 2023, when SVB and others were having trouble, I did a little dive into "held to maturity" vs "available for sale" and learned about bond values and the effect on AOCI. When I look at, say, Bank of America's balance sheet, AOCI is listed in equity. Why isn't AOCI shown on BIP's consolidated balance sheet?
Yes, they don't put it on the balance sheet. You can find it on the changes in equity statement, the one with the miniscule print after the comprehensive income statement, before the cash flow. You can also find it and related items (cost) in the footnotes.