布鲁克菲尔德公共建设 2026年年度报告和过渡报告

(Exact name of Registrant as specified in its charter)Bermuda(Jurisdiction of incorporation or organization)73Front StreetHamilton, HM 12, Bermuda(Address of principal executive offices)Jane Sheere73Front StreetHamilton, HM 12, Bermuda+1-441-294-3309bip.enquiries@brookfield.com(Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)Securities registered pursuant to Section12(b) of the Act: Securities for which there is a reporting obligation pursuant to Section15(d) of the Act: NoneIndicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report: 460,488,788Limited Partnership Units as of December 31, 20257,986,595 Class A Preferred Limited Partnership Units, Series 9 as of December 31, 20259,936,190 Class A Preferred Limited Partnership Units, Series 11 as of December 31, 20258,000,000 Class A Preferred Limited Partnership Units, Series 13 as of December 31, 20258,000,000 Class A Preferred Limited Partnership Units, Series 14 as of December 31, 20251 General Partner Unit as of December 31, 2025 Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the Securities Act.Yes☒No☐ If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section13 or15(d) of the Securities Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or15(d) of the Securities Exchange Act of 1934 during thepreceding 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 past90days.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 usethe extended transition 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 control overfinancial 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 issued its auditreport.☒ 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 reflectthe correction of 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 ofthe registrant’s executive 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 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 Item10.ADDITIONAL INFORMATION30310.ASHARE CAPITAL30310.BMEMORANDUM AND ARTICLES OF ASSOCIATION30310.CMATERIAL CONTRACTS33610.DEXCHANGE CONTROLS34010.ETAXATION34010.FDIVIDENDS AND PAYING AGENTS37210.GSTATEMENT BY EXPERTS37210.HDOCUMENTS ON DISPLAY37210.ISUBSIDIARY INFORMATION37210.JANNUAL REPORT TO SECURITY HOLDERS372Item11.QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK372Item12.DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES372PART II373Item13.DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES373Item14.MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS373Item15.CONTROLS AND PROCEDURES373Item 16.[RESERVED]37416A.AUDIT COMMITTEE FINANCIAL EXPERT37416B.CODE OF ETHICS37416C.PRINCIPAL ACCOUNTANT FEES AND SERVICES37516D.EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEE37516E.PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS37616F.CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT37716G.CORPORATE GOVERNANCE37716H.MINE SAFETY DISCLOSURES37716I.DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS37716J.INSIDER TRADING POLICIES37716K.CYBERSECURITY378PART III380Item17.FINANCIAL STATEM