Brookfield Infrastructure Corp-A 2025年年度报告和过渡报告

12months (orfor such shorter period that the registrant was required to file such reports), and (2)has been subject to such filing requirements for the past 90days.Yes☒No☐Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of RegulationS-T (§232.405 of this chapter) during the preceding 12months (orfor such shorter period that the registrant was required to submit and post such files).Yes☒No☐Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer or an emerging growth company. See definition of “accelerated filer”, “large accelerated filer” and “emerging growth company” in Rule12b-2 of the Exchange Act (Check one) If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extendedtransition period for complying with new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal controlover financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issuedits audit report.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correctionof an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’sexecutive officers during the relevant recovery period pursuant to §240.10D-1(b).☐Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in thisfiling: If “Other” has been checked in response to the previous question indicate by check mark which financial statement item the registrant has elected to follow.Item17☐Item18☐If this is an annual report, indicate by check mark whether the registrant is a shell company (asdefined in Rule12b-2 of the Exchange Act).Yes☐No☒ TABLE OF CONTENTS 10.DEXCHANGE CONTROLS24610.ETAXATION24610.FDIVIDENDS AND PAYING AGENTS26210.GSTATEMENT BY EXPERTS26210.HDOCUMENTS ON DISPLAY26210.ISUBSIDIARY INFORMATION26210.JANNUAL REPORT TO SECURITY HOLDERS262Item11.QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUTMARKET RISK262Item12.DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES262PART II263Item13.DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES263Item14.MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS263Item15.CONTROLS AND PROCEDURES263Item 16.[RESERVED]26416A.AUDIT COMMITTEE FINANCIAL EXPERT26416B.CODE OF ETHICS26516C.PRINCIPAL ACCOUNTANT FEES AND SERVICES26616D.EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEE26616E.PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS26616F.CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT26716G.CORPORATE GOVERNANCE26716H.MINE SAFETY DISCLOSURES26716I.DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS26716J.INSIDER TRADING POLICIES26716K.CYBERSECURITY268PART III270Item17.FINANCIAL STATEMENTS270Item18.FINANCIAL STATEMENTS270Item19.EXHIBITS270 INTRODUCTION AND USE OF CERTAIN TERMS Unless the context requires otherwise, when used in this annual report on Form20-F, the terms “we”, “us”, “our” and “ourcompany” refer to, (i) prior to December 24, 2024, Brookfield Infrastructure Holdings Corporation (formerly BrookfieldInfrastructure Corporation) and (ii) on or after December 24, 2024, Brookfield Infrastructure Corporation (formerly 1505109 B.C.Ltd.), in each case including any subsidiaries thereof, references to “Brookfield Infrastructure” mean the partnership collectivelywith HoldingLP, the Brookfield Infrastructure Holding Entities and the Brookfield Infrastructure Operating Entities (butexcluding BIPC and BIHC and their respective subsidiaries) (each as defined below), and references to “our group” mean,collectively, Brookfield Infrastructure, BIPC and BIHC, together with their respective subsidiaries. All dollar amounts contained inthis annual report on Form20-F are expressed in U.S.dollars, unless specified otherwise, and references to “dollars”, “$”, “US$”or “USD” are to U.S.dollars, all references to “C$” or “CAD” are to Canadian dollars, all references to “A$” or “AUD” are toAustralian dollars, all references to “reais”, “BRL” or “R$” are to Brazilian reais, all references to “£” or “GBP” are to poundsterling and all references to “€” or “EUR” are to Euros, and, unless the context suggests otherwise, referencesto: •“Alberta Finco” are to Brookfield Infrastructure Finance ULC;•“Arrangement” have the meaning ascribed th