BROOKFIELD Corp /ON/
For the period ended Dec 31, 2025. Filed Mar 18, 2026.
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The yearly report of certain Canadian companies, filed under a joint US and Canadian system. It is the main yearly account these companies give US investors, largely as filed in Canada.
FY2025 · Filed Mar 18, 2026
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BN$41.38-0.9%Stored close · as of Nov 6, 2026
Contents
EX-99.2 · 24. FAIR VALUE CHANGES
- FAIR VALUE CHANGES
Fair value changes recorded in net income represent gains or losses arising from changes in the fair value of assets and liabilities, including derivative financial instruments, accounted for using the fair value method and are comprised of the following:
| FOR THE PERIODS ENDED DEC. 31(MILLIONS) | 2025 | 2024 |
|---|---|---|
| Investment properties | $(684) | $556 |
| Transaction related income, net of expenses | 7 | 143 |
| Financial instruments | 2,078 | 857 |
| Impairment and provisions | (1,712) | (2,404) |
| Other fair value changes | (1,211) | (1,672) |
| $(1,522) | $(2,520) |
2025 ANNUAL REPORT 225
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