Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer — Form 20-F — SEA’34
Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 20-F Annual or Annual-Transition Report by a Foreign HTML 6.46M
Non-Canadian Issuer
2: EX-2.1 Plan of Acquisition, Reorganization, Arrangement, HTML 82K
Liquidation or Succession
3: EX-4.2 Instrument Defining the Rights of Security Holders HTML 48K
4: EX-4.3 Instrument Defining the Rights of Security Holders HTML 49K
5: EX-4.7 Instrument Defining the Rights of Security Holders HTML 202K
6: EX-4.8 Instrument Defining the Rights of Security Holders HTML 203K
10: EX-13.1 Annual or Quarterly Report to Security Holders HTML 38K
11: EX-13.2 Annual or Quarterly Report to Security Holders HTML 38K
15: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 46K
Awarded Compensation
7: EX-11.2 Statement re: the Computation of Earnings Per HTML 86K
Share
8: EX-12.1 Statement re: the Computation of Ratios HTML 43K
9: EX-12.2 Statement re: the Computation of Ratios HTML 42K
12: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 50K
13: EX-15.2 Letter re: Unaudited Interim Financial Info HTML 68K
14: EX-15.3 Letter re: Unaudited Interim Financial Info HTML 38K
21: R1 Cover HTML 114K
22: R2 Audit Information HTML 43K
23: R3 Consolidated Statements of Financial Position HTML 124K
24: R4 Consolidated Statements of Income (Loss) HTML 94K
25: R5 Consolidated Statements of Comprehensive Income HTML 102K
(Loss)
26: R6 Consolidated Statements of Changes in Equity HTML 73K
27: R7 Consolidated Statements of Cash Flows HTML 125K
28: R8 Basis of Preparation and Material Accounting HTML 145K
Policy Information
29: R9 Principal Subsidiaries HTML 46K
30: R10 Acquisitions HTML 83K
31: R11 Disposal of Assets HTML 42K
32: R12 Risk Management and Financial Instruments HTML 401K
33: R13 Segmented Information HTML 314K
34: R14 Other Income HTML 52K
35: R15 Direct Operating Costs HTML 58K
36: R16 Other HTML 56K
37: R17 Foreign Currency Translation HTML 54K
38: R18 Income Taxes HTML 116K
39: R19 Property, Plant and Equipment, at Fair Value HTML 250K
40: R20 Borrowings HTML 171K
41: R21 Non-Controlling Interests HTML 293K
42: R22 Bepc Exchangeable Shares, Bepc Class B Shares and HTML 62K
Bepc Class C Shares
43: R23 Goodwill HTML 48K
44: R24 Capital Management HTML 52K
45: R25 Equity-Accounted Investments HTML 53K
46: R26 Cash and Cash Equivalents HTML 46K
47: R27 Restricted Cash HTML 49K
48: R28 Trade Receivables and Other Current Assets HTML 52K
49: R29 Other Long-Term Assets HTML 51K
50: R30 Accounts Payable and Accrued Liabilities HTML 51K
51: R31 Provisions HTML 52K
52: R32 Other Long-Term Liabilities HTML 50K
53: R33 Commitments, Contingencies and Guarantees HTML 47K
54: R34 Related Party Transactions HTML 118K
55: R35 Supplemental Information HTML 49K
56: R36 Basis of Preparation and Material Accounting HTML 189K
Policy Information (Policies)
57: R37 Basis of Preparation and Material Accounting HTML 53K
Policy Information (Tables)
58: R38 Principal Subsidiaries (Tables) HTML 44K
59: R39 Acquisitions (Tables) HTML 77K
60: R40 Risk Management and Financial Instruments (Tables) HTML 745K
61: R41 Segmented Information (Tables) HTML 313K
62: R42 Other Income (Tables) HTML 52K
63: R43 Direct Operating Costs (Tables) HTML 58K
64: R44 Other (Tables) HTML 56K
65: R45 Foreign Currency Translation (Tables) HTML 54K
66: R46 Income Taxes (Tables) HTML 121K
67: R47 Property, Plant and Equipment, at Fair Value HTML 254K
(Tables)
68: R48 Borrowings (Tables) HTML 174K
69: R49 Non-Controlling Interests (Tables) HTML 298K
70: R50 Bepc Exchangeable Shares, Bepc Class B Shares and HTML 57K
Bepc Class C Shares (Tables)
71: R51 Goodwill (Tables) HTML 46K
72: R52 Capital Management (Tables) HTML 51K
73: R53 Equity-Accounted Investments (Tables) HTML 52K
74: R54 Cash and Cash Equivalents (Tables) HTML 46K
75: R55 Restricted Cash (Tables) HTML 49K
76: R56 Trade Receivables and Other Current Assets HTML 50K
(Tables)
77: R57 Other Long-Term Assets (Tables) HTML 50K
78: R58 Accounts Payable and Accrued Liabilities (Tables) HTML 51K
79: R59 Provisions (Tables) HTML 51K
80: R60 Other Long-Term Liabilities (Tables) HTML 50K
81: R61 Related Party Transactions (Tables) HTML 104K
82: R62 Supplemental Information (Tables) HTML 49K
83: R63 BASIS OF PREPARATION AND MATERIAL ACCOUNTING HTML 61K
POLICY INFORMATION - Depreciation on power
generating assets (Details)
84: R64 BASIS OF PREPARATION AND MATERIAL ACCOUNTING HTML 55K
POLICY INFORMATION - Narrative (Details)
85: R65 BASIS OF PREPARATION AND MATERIAL ACCOUNTING HTML 40K
POLICY INFORMATION - Acquisition of TerraForm
Power (Details)
86: R66 BASIS OF PREPARATION AND MATERIAL ACCOUNTING HTML 43K
POLICY INFORMATION - Revenue and expense
recognition (Details)
87: R67 Principal Subsidiaries (Details) HTML 48K
88: R68 ACQUISITIONS - Narrative (Details) HTML 101K
89: R69 ACQUISITIONS - Schedule of purchase price HTML 99K
allocations (Details)
90: R70 DISPOSAL OF ASSETS - Narrative (Details) HTML 71K
91: R71 RISK MANAGEMENT AND FINANCIAL INSTRUMENTS - Market HTML 63K
risk (Details)
92: R72 RISK MANAGEMENT AND FINANCIAL INSTRUMENTS - Credit HTML 49K
risk (Details)
93: R73 RISK MANAGEMENT AND FINANCIAL INSTRUMENTS - Cash HTML 76K
obligations (Details)
94: R74 RISK MANAGEMENT AND FINANCIAL INSTRUMENTS - Fair HTML 122K
value hierarchy (Details)
95: R75 RISK MANAGEMENT AND FINANCIAL INSTRUMENTS - HTML 145K
Financial Instrument Asset & Liabilities
Designated as Hedging and Non-hedging (Details)
96: R76 RISK MANAGEMENT AND FINANCIAL INSTRUMENTS - Net HTML 99K
financial instrument asset position (Details)
97: R77 RISK MANAGEMENT AND FINANCIAL INSTRUMENTS - HTML 73K
Financial instruments disclosures narrative
(Details)
98: R78 RISK MANAGEMENT AND FINANCIAL INSTRUMENTS - HTML 79K
Designated as hedging instruments (Details)
99: R79 SEGMENTED INFORMATION - FFO reconciliation HTML 147K
(Details)
100: R80 SEGMENTED INFORMATION - Balance sheet (Details) HTML 84K
101: R81 SEGMENTED INFORMATION - Geographic information HTML 62K
(Details)
102: R82 Other Income (Details) HTML 52K
103: R83 Direct Operating Costs (Details) HTML 60K
104: R84 Other (Details) HTML 53K
105: R85 Foreign Currency Translation (Details) HTML 51K
106: R86 INCOME TAXES - Components of tax PL (Details) HTML 55K
107: R87 INCOME TAXES - Components of tax OCI (Details) HTML 50K
108: R88 INCOME TAXES - Expense reconciliation (Details) HTML 60K
109: R89 INCOME TAXES - Unrecognized deferred tax (Details) HTML 44K
110: R90 INCOME TAXES - Reconciliation net liabilities HTML 65K
(Details)
111: R91 PROPERTY, PLANT AND EQUIPMENT, AT FAIR VALUE - HTML 136K
Continuity (Details)
112: R92 PROPERTY, PLANT AND EQUIPMENT, AT FAIR VALUE - HTML 59K
Narrative (Details)
113: R93 PROPERTY, PLANT AND EQUIPMENT, AT FAIR VALUE - HTML 63K
Rates (Details)
114: R94 PROPERTY, PLANT AND EQUIPMENT, AT FAIR VALUE - HTML 90K
Sensitivity (Details)
115: R95 PROPERTY, PLANT AND EQUIPMENT, AT FAIR VALUE - HTML 82K
Prices and generation (Details)
116: R96 PROPERTY, PLANT AND EQUIPMENT, AT FAIR VALUE - HTML 49K
Historical costs (Details)
117: R97 BORROWINGS - Composition of non-recourse HTML 119K
borrowings (Details)
118: R98 BORROWINGS - Non-recourse borrowings change in the HTML 55K
unamortized financing fees of corporate borrowings
(Details)
119: R99 BORROWINGS - Non-recourse borrowings (Details) HTML 69K
120: R100 BORROWINGS - Narrative (Details) HTML 48K
121: R101 BORROWINGS - Supplemental information (Details) HTML 55K
122: R102 NON-CONTROLLING INTERESTS - Summary (Details) HTML 46K
123: R103 NON-CONTROLLING INTERESTS - Continuity (Details) HTML 154K
124: R104 NON-CONTROLLING INTERESTS - Summary information HTML 158K
(Details)
125: R105 NON-CONTROLLING INTERESTS - Participating HTML 75K
non-controlling interests (Details)
126: R106 BEPC EXCHANGEABLE SHARES, BEPC CLASS B SHARES AND HTML 82K
BEPC CLASS C SHARES - Narrative (Details)
127: R107 BEPC EXCHANGEABLE SHARES, BEPC CLASS B SHARES AND HTML 63K
BEPC CLASS C SHARES - Schedule of shares
outstanding (Details)
128: R108 Goodwill (Details) HTML 53K
129: R109 Capital Management (Details) HTML 62K
130: R110 Equity-Accounted Investments (Details) HTML 60K
131: R111 Cash and Cash Equivalents (Details) HTML 46K
132: R112 Restricted Cash (Details) HTML 49K
133: R113 Trade Receivables and Other Current Assets HTML 54K
(Details)
134: R114 OTHER LONG-TERM ASSETS - Schedule of Other Long HTML 50K
Term Assets (Details)
135: R115 OTHER LONG-TERM ASSETS - Narrative (Details) HTML 42K
136: R116 Accounts Payable and Accrued Liabilities (Details) HTML 53K
137: R117 PROVISIONS - Change in Decommissioning Liabilities HTML 50K
(Details)
138: R118 PROVISIONS - Narrative (Details) HTML 45K
139: R119 Other Long-Term Liabilities (Details) HTML 49K
140: R120 Commitments, Contingencies and Guarantees HTML 52K
(Details)
141: R121 RELATED PARTY TRANSACTIONS - Narrative (Details) HTML 95K
142: R122 RELATED PARTY TRANSACTIONS - Income statement HTML 65K
(Details)
143: R123 RELATED PARTY TRANSACTIONS - Balance sheet HTML 71K
(Details)
144: R124 Supplemental Information (Details) HTML 46K
146: XML IDEA XML File -- Filing Summary XML 267K
149: XML XBRL Instance -- bepc-20231231_htm XML 6.83M
145: EXCEL IDEA Workbook of Financial Report Info XLSX 340K
17: EX-101.CAL XBRL Calculations -- bepc-20231231_cal XML 373K
18: EX-101.DEF XBRL Definitions -- bepc-20231231_def XML 1.45M
19: EX-101.LAB XBRL Labels -- bepc-20231231_lab XML 2.99M
20: EX-101.PRE XBRL Presentations -- bepc-20231231_pre XML 1.96M
16: EX-101.SCH XBRL Schema -- bepc-20231231 XSD 481K
147: JSON XBRL Instance as JSON Data -- MetaLinks 579± 889K
148: ZIP XBRL Zipped Folder -- 0001791863-24-000005-xbrl Zip 1.56M
‘EX-12.2’ — Statement re: the Computation of Ratios
1. I have reviewed this Annual Report on Form 20-F of Brookfield Renewable Corporation (the "Company");
2.Based on my knowledge, this report does not contain any untrue statement
of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Company as of, and for, the periods presented in this report;
4.The Company’s other certifying officer and I are responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Company and have:
(a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Company, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)Evaluated the effectiveness of the Company’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)Disclosed in this report any change in the
Company’s internal control over financial reporting that occurred during the period covered by the Annual Report that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting; and
5.The Company’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Company’s auditors and the audit committee of the Company’s board of directors (or persons performing the equivalent functions):
(a)All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Company’s ability to record, process, summarize and report financial information; and
(b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the Company’s internal control over financial reporting.
