Brookfield Property Partners LP
BPYPO14.605USD
+0.230+1.60%
Market hours （ET）Quotes delayed by 15 min
USD0.000Pre-market (ET)
5.37BMarket Cap
LossP/E TTM
Brookfield Property Partners LP
14.605
+0.230+1.60%
Quarterly
Quarterly+Annual
Quarterly
Annual
YOY
Hide blank rows
FY2025Q1
FY2024Q4
FY2024Q3
FY2024Q2
FY2024Q1
FY2023Q4
FY2023Q3
FY2023Q2
FY2023Q1
FY2022Q4
FY2022Q3
FY2022Q2
FY2022Q1
FY2021Q4
FY2021Q3
FY2021Q2
FY2021Q1
FY2020Q4
FY2020Q3
FY2020Q2
FY2020Q1
FY2019Q4
FY2019Q3
FY2019Q2
FY2019Q1
FY2018Q4
FY2018Q3
FY2018Q2
FY2018Q1
FY2017Q4
FY2017Q3
FY2017Q2
FY2017Q1
FY2016Q4
FY2016Q3
FY2016Q2
FY2016Q1
FY2015Q4
FY2015Q3
FY2015Q2
FY2015Q1
FY2014Q4
FY2014Q3
FY2014Q2
FY2014Q1
FY2013Q4
FY2013Q3
FY2013Q2
FY2013Q1
FY2012Q4
FY2012Q3
FY2012Q2
FY2012Q1
Total revenue
-24.61%1.75B
-23.40%1.90B
1.36%2.47B
4.13%2.42B
3.57%2.32B
37.03%2.48B
38.55%2.43B
33.51%2.33B
9.06%2.24B
-16.46%1.81B
-3.57%1.76B
5.00%1.74B
41.66%2.05B
33.89%2.17B
11.31%1.82B
15.52%1.66B
-23.68%1.45B
-22.38%1.62B
-18.89%1.64B
-29.07%1.44B
-8.35%1.90B
-2.48%2.09B
10.34%2.02B
22.71%2.03B
27.96%2.07B
35.61%2.14B
21.06%1.83B
8.69%1.65B
6.02%1.62B
15.77%1.58B
7.17%1.51B
13.95%1.52B
22.53%1.53B
7.58%1.36B
11.21%1.41B
13.93%1.33B
8.53%1.25B
19.19%1.27B
15.39%1.27B
-5.87%1.17B
8.91%1.15B
4.11%1.06B
4.77%1.10B
14.46%1.24B
-7.13%1.05B
0.69%1.02B
1.65%1.05B
13.13%1.09B
46.58%1.14B
--1.01B
--1.03B
--960.00M
--775.00M
Revenue
-25.07%1.60B
-23.05%1.68B
4.16%2.28B
5.90%2.23B
4.05%2.13B
34.86%2.18B
37.63%2.19B
32.68%2.10B
30.80%2.05B
-6.09%1.62B
-5.92%1.59B
7.09%1.58B
16.67%1.57B
20.24%1.72B
9.32%1.69B
9.55%1.48B
-24.07%1.34B
-24.34%1.43B
-16.58%1.54B
-28.48%1.35B
-9.92%1.77B
-6.14%1.89B
5.65%1.85B
17.62%1.89B
24.45%1.97B
33.20%2.02B
18.77%1.75B
8.51%1.61B
15.34%1.58B
13.23%1.51B
9.09%1.48B
15.44%1.48B
12.95%1.37B
11.59%1.34B
15.84%1.35B
22.68%1.28B
12.22%1.21B
15.85%1.20B
18.94%1.17B
3.88%1.04B
8.22%1.08B
9.64%1.03B
-3.25%982.00M
-3.45%1.01B
-7.59%998.00M
-3.18%944.00M
4.42%1.01B
12.04%1.04B
49.58%1.08B
--975.00M
--972.00M
--930.00M
--722.00M
Cost of revenue
-32.15%764.00M
-18.46%813.00M
10.69%1.16B
28.57%1.13B
18.53%1.13B
48.14%997.00M
53.22%1.05B
32.58%875.00M
5.56%950.00M
-41.17%673.00M
6.21%684.00M
16.40%660.00M
57.62%900.00M
100.70%1.14B
2.71%644.00M
15.24%567.00M
-11.88%571.00M
-28.39%570.00M
-12.43%627.00M
-30.01%492.00M
-17.24%648.00M
1.92%796.00M
-4.28%716.00M
10.19%703.00M
17.74%783.00M
14.18%781.00M
21.63%748.00M
0.16%638.00M
-2.64%665.00M
20.85%684.00M
7.71%615.00M
19.07%637.00M
31.85%683.00M
5.60%566.00M
1.42%571.00M
6.15%535.00M
12.36%518.00M
13.80%536.00M
13.51%563.00M
3.28%504.00M
5.01%461.00M
5.13%471.00M
12.22%496.00M
1.46%488.00M
-0.23%439.00M
4.92%448.00M
6.00%442.00M
25.92%481.00M
61.76%440.00M
--427.00M
--417.00M
--382.00M
--272.00M
Operating expenses
-28.71%1.06B
-26.24%1.18B
-4.30%1.53B
3.55%1.49B
-0.20%1.49B
57.34%1.60B
58.50%1.60B
44.32%1.44B
21.81%1.50B
-18.41%1.01B
-2.60%1.01B
7.22%995.00M
44.93%1.23B
37.76%1.24B
7.11%1.04B
10.74%928.00M
-19.77%848.00M
-22.56%903.00M
-9.85%970.00M
-23.05%838.00M
-8.88%1.06B
-14.52%1.17B
-4.95%1.08B
11.69%1.09B
18.13%1.16B
42.68%1.36B
27.91%1.13B
6.67%975.00M
1.45%982.00M
13.14%956.00M
6.63%885.00M
15.11%914.00M
25.55%968.00M
4.97%845.00M
-1.89%830.00M
9.22%794.00M
13.55%771.00M
15.99%805.00M
22.61%846.00M
4.91%727.00M
4.46%679.00M
4.20%694.00M
3.92%690.00M
2.82%693.00M
1.88%650.00M
13.65%666.00M
12.54%664.00M
25.51%674.00M
76.73%638.00M
--586.00M
--590.00M
--537.00M
--361.00M
Depreciation, depletion, and amortization
-87.07%15.00M
132.26%72.00M
262.50%116.00M
322.22%114.00M
286.67%116.00M
-55.07%31.00M
39.13%32.00M
22.73%27.00M
0.00%30.00M
130.00%69.00M
-23.33%23.00M
0.00%22.00M
30.43%30.00M
76.47%30.00M
66.67%30.00M
29.41%22.00M
27.78%23.00M
-80.00%17.00M
-79.07%18.00M
-80.00%17.00M
-78.82%18.00M
7.59%85.00M
6.17%86.00M
11.84%85.00M
18.06%85.00M
6.76%79.00M
17.39%81.00M
10.14%76.00M
14.29%72.00M
42.31%74.00M
9.52%69.00M
13.11%69.00M
-1.56%63.00M
-10.34%52.00M
40.00%63.00M
48.78%61.00M
77.78%64.00M
65.71%58.00M
21.62%45.00M
10.81%41.00M
-7.69%36.00M
-5.41%35.00M
-7.50%37.00M
-31.48%37.00M
14.71%39.00M
54.17%37.00M
29.03%40.00M
54.29%54.00M
142.86%34.00M
--24.00M
--31.00M
--35.00M
--14.00M
Other operating expenses
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-573.47%-232.00M
-12.31%57.00M
-30.30%46.00M
----
--49.00M
--65.00M
--66.00M
--69.00M
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111.11%19.00M
----
----
----
--9.00M
Operating profit
-17.19%684.00M
-18.28%724.00M
12.30%931.00M
5.05%936.00M
11.17%826.00M
11.17%886.00M
11.42%829.00M
19.12%891.00M
-9.94%743.00M
-13.84%797.00M
-4.86%744.00M
2.19%748.00M
37.04%825.00M
29.01%925.00M
17.42%782.00M
22.20%732.00M
-28.59%602.00M
-22.15%717.00M
-29.22%666.00M
-36.07%599.00M
-7.67%843.00M
18.69%921.00M
35.20%941.00M
38.61%937.00M
43.10%913.00M
24.76%776.00M
11.36%696.00M
11.74%676.00M
13.93%638.00M
20.08%622.00M
7.94%625.00M
12.24%605.00M
17.65%560.00M
12.12%518.00M
37.53%579.00M
21.67%539.00M
1.28%476.00M
25.20%462.00M
3.19%421.00M
-19.45%443.00M
16.05%470.00M
3.94%369.00M
6.25%408.00M
33.50%550.00M
-18.67%405.00M
-17.06%355.00M
-12.93%384.00M
-2.60%412.00M
20.29%498.00M
--428.00M
--441.00M
--423.00M
--414.00M
Net non-operating interest income (expenses)
Non-operating interest expense
-22.51%940.00M
-23.41%965.00M
6.79%1.30B
9.11%1.28B
3.94%1.21B
67.33%1.26B
72.84%1.22B
88.44%1.17B
94.50%1.17B
14.96%753.00M
14.77%707.00M
-12.25%623.00M
-1.96%600.00M
2.02%655.00M
-4.05%616.00M
18.53%710.00M
-13.68%612.00M
-12.05%642.00M
-13.01%642.00M
-15.63%599.00M
-4.96%709.00M
-5.81%730.00M
16.77%738.00M
32.22%710.00M
43.46%746.00M
57.52%775.00M
28.19%632.00M
5.29%537.00M
10.17%520.00M
13.36%492.00M
14.65%493.00M
27.18%510.00M
13.46%472.00M
11.00%434.00M
8.31%430.00M
9.56%401.00M
11.23%416.00M
7.12%391.00M
33.22%397.00M
19.22%366.00M
29.86%374.00M
35.19%365.00M
8.36%298.00M
11.23%307.00M
7.46%288.00M
-2.88%270.00M
5.36%275.00M
15.48%276.00M
8.94%268.00M
--278.00M
--261.00M
--239.00M
--246.00M
Gains from sale of securities
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100.00%0.00
--1.00M
---1.00M
---1.00M
---1.00M
Return on equity
71.21%226.00M
176.85%83.00M
-96.89%5.00M
156.06%111.00M
450.00%132.00M
78.40%-108.00M
-69.45%161.00M
-147.26%-198.00M
-93.68%24.00M
-280.51%-500.00M
85.56%527.00M
65.61%419.00M
84.47%380.00M
965.63%277.00M
273.68%284.00M
133.42%253.00M
672.22%206.00M
-106.81%-32.00M
-81.42%76.00M
-191.65%-757.00M
-113.64%-36.00M
28.42%470.00M
529.23%409.00M
186.81%826.00M
15.79%264.00M
471.88%366.00M
-82.48%65.00M
49.22%288.00M
-31.53%228.00M
-65.03%64.00M
-11.67%371.00M
-32.52%193.00M
156.15%333.00M
-66.11%183.00M
76.47%420.00M
-47.91%286.00M
-50.76%130.00M
-6.90%540.00M
-7.39%238.00M
82.39%549.00M
15.79%264.00M
98.63%580.00M
72.48%257.00M
85.80%301.00M
-1.72%228.00M
15.42%292.00M
-36.32%149.00M
-47.06%162.00M
-47.51%232.00M
--253.00M
--234.00M
--306.00M
--442.00M
Special income (expenses)
70.43%-110.00M
156.19%313.00M
-2400.00%-125.00M
-775.86%-508.00M
-601.89%-372.00M
37.13%-557.00M
98.71%-5.00M
-352.17%-58.00M
-104.17%-53.00M
-166.47%-886.00M
-874.00%-387.00M
-95.38%23.00M
98.44%1.27B
1766.25%1.33B
127.03%50.00M
150.71%498.00M
288.79%640.00M
-109.21%-80.00M
-141.20%-185.00M
10.07%-982.00M
-191.62%-339.00M
66.16%869.00M
-19.24%449.00M
-241.82%-1.09B
-40.03%370.00M
-2.61%523.00M
64.01%556.00M
69.60%770.00M
911.84%617.00M
3258.82%537.00M
294.19%339.00M
58.74%454.00M
-122.55%-76.00M
-102.25%-17.00M
-64.90%86.00M
59.78%286.00M
-59.30%337.00M
-45.80%755.00M
-68.63%245.00M
-82.35%179.00M
45.77%828.00M
1366.32%1.39B
322.16%781.00M
169.68%1.01B
129.96%568.00M
-53.88%95.00M
-67.66%185.00M
187.02%376.00M
-27.35%247.00M
--206.00M
--572.00M
--131.00M
--340.00M
Other non-operating income (expenses)
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--27.00M
--29.00M
--179.00M
--29.00M
----
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Income before tax
77.67%-140.00M
114.92%155.00M
-108.44%-494.00M
-37.66%-742.00M
-38.41%-627.00M
22.58%-1.04B
-233.90%-237.00M
-195.06%-539.00M
-124.16%-453.00M
-171.38%-1.34B
-64.60%177.00M
-26.65%567.00M
124.28%1.88B
18900.00%1.88B
992.86%500.00M
149.55%773.00M
494.34%836.00M
-100.65%-10.00M
-105.28%-56.00M
-3900.00%-1.56B
-126.47%-212.00M
71.91%1.53B
54.89%1.06B
-103.26%-39.00M
-16.82%801.00M
21.75%890.00M
-18.65%685.00M
61.32%1.20B
179.13%963.00M
192.40%731.00M
28.55%842.00M
4.51%742.00M
-34.54%345.00M
-81.70%250.00M
29.19%655.00M
-11.80%710.00M
-55.64%527.00M
-30.91%1.37B
-55.84%507.00M
-48.33%805.00M
30.12%1.19B
318.86%1.98B
159.14%1.15B
131.16%1.56B
28.77%913.00M
-22.62%472.00M
-55.03%443.00M
8.71%674.00M
-25.29%709.00M
--610.00M
--985.00M
--620.00M
--949.00M
Income tax
-113.41%-11.00M
131.54%129.00M
-76.15%31.00M
158.02%47.00M
238.98%82.00M
-235.25%-409.00M
-24.86%130.00M
-272.34%-81.00M
-132.24%-59.00M
-161.62%-122.00M
73.00%173.00M
-45.98%47.00M
74.29%183.00M
607.14%198.00M
26.58%100.00M
281.25%87.00M
-34.78%105.00M
233.33%28.00M
-58.64%79.00M
22.58%-48.00M
82.95%161.00M
-165.63%-21.00M
616.22%191.00M
-142.47%-62.00M
246.67%88.00M
114.10%32.00M
-120.22%-37.00M
87.18%146.00M
-137.97%-60.00M
-243.67%-227.00M
119.04%183.00M
-44.68%78.00M
81.61%158.00M
-24.40%158.00M
-1434.72%-961.00M
139.17%141.00M
-51.40%87.00M
-45.29%209.00M
-31.43%72.00M
-233.83%-360.00M
-57.38%179.00M
161.64%382.00M
75.00%105.00M
37.24%269.00M
303.85%420.00M
484.00%146.00M
-60.53%60.00M
133.33%196.00M
-56.49%104.00M
--25.00M
--152.00M
--84.00M
--239.00M
Income after tax
81.81%-129.00M
104.13%26.00M
-43.05%-525.00M
-72.27%-789.00M
-79.95%-709.00M
48.36%-630.00M
-9275.00%-367.00M
-188.08%-458.00M
-123.29%-394.00M
-172.53%-1.22B
-99.00%4.00M
-24.20%520.00M
131.46%1.69B
4526.32%1.68B
396.30%400.00M
145.37%686.00M
295.98%731.00M
-102.45%-38.00M
-115.52%-135.00M
-6673.91%-1.51B
-152.31%-373.00M
80.77%1.55B
20.50%870.00M
-97.81%23.00M
-30.30%713.00M
-10.44%858.00M
9.56%722.00M
58.28%1.05B
447.06%1.02B
941.30%958.00M
-59.22%659.00M
16.70%664.00M
-57.50%187.00M
-92.05%92.00M
271.49%1.62B
-51.16%569.00M
-56.39%440.00M
-27.46%1.16B
-58.29%435.00M
-9.62%1.17B
104.67%1.01B
389.26%1.59B
172.32%1.04B
169.67%1.29B
-18.51%493.00M
-44.27%326.00M
-54.02%383.00M
-10.82%478.00M
-14.79%605.00M
--585.00M
--833.00M
--536.00M
--710.00M
Net income from continuous operations
81.81%-129.00M
104.13%26.00M
-43.05%-525.00M
-72.27%-789.00M
-79.95%-709.00M
48.36%-630.00M
-9275.00%-367.00M
-188.08%-458.00M
-123.29%-394.00M
-172.53%-1.22B
-99.00%4.00M
-24.20%520.00M
131.46%1.69B
4526.32%1.68B
396.30%400.00M
145.37%686.00M
295.98%731.00M
-102.45%-38.00M
-115.52%-135.00M
-6673.91%-1.51B
-152.31%-373.00M
80.65%1.55B
20.50%870.00M
-97.81%23.00M
-30.30%713.00M
-10.44%858.00M
9.56%722.00M
58.28%1.05B
447.06%1.02B
941.30%958.00M
-59.22%659.00M
16.70%664.00M
-57.50%187.00M
-92.05%92.00M
271.49%1.62B
-51.16%569.00M
-56.39%440.00M
-27.46%1.16B
-58.29%435.00M
-9.62%1.17B
104.67%1.01B
389.26%1.59B
172.32%1.04B
169.67%1.29B
-18.51%493.00M
-44.27%326.00M
-54.02%383.00M
-10.82%478.00M
-14.79%605.00M
--585.00M
--833.00M
--536.00M
--710.00M
Other net gains and losses
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---1.00M
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Net Income attributable to non-controlling interests
91.24%-50.00M
114.29%75.00M
-23.36%-375.00M
-130.71%-616.00M
-83.60%-571.00M
33.71%-525.00M
-1788.89%-304.00M
-171.01%-267.00M
-121.58%-311.00M
-154.40%-792.00M
-95.14%18.00M
-30.11%376.00M
137.40%1.44B
932.62%1.46B
1421.43%370.00M
158.10%538.00M
518.62%607.00M
-86.99%141.00M
-104.29%-28.00M
-2623.53%-926.00M
-125.57%-145.00M
73.16%1.08B
12.80%652.00M
-103.97%-34.00M
-31.77%567.00M
-31.21%626.00M
-3.34%578.00M
48.53%857.00M
236.44%831.00M
691.30%910.00M
-48.18%598.00M
31.14%577.00M
-29.02%247.00M
-86.29%115.00M
220.56%1.15B
-44.37%440.00M
-51.05%348.00M
-24.00%839.00M
-49.15%360.00M
-22.37%791.00M
70.91%711.00M
279.38%1.10B
105.81%708.00M
91.90%1.02B
63.78%416.00M
67.24%291.00M
-18.87%344.00M
109.06%531.00M
-22.32%254.00M
--174.00M
--424.00M
--254.00M
--327.00M
Net income attributable to controlling interests
42.75%-79.00M
53.33%-49.00M
-138.10%-150.00M
9.42%-173.00M
-66.27%-138.00M
75.47%-105.00M
-350.00%-63.00M
-232.64%-191.00M
-133.07%-83.00M
-289.38%-428.00M
-146.67%-14.00M
-7.10%144.00M
102.42%251.00M
214.14%226.00M
124.59%30.00M
124.26%155.00M
149.60%124.00M
-139.60%-198.00M
-152.14%-122.00M
-1165.00%-639.00M
-257.23%-250.00M
100.00%500.00M
43.56%234.00M
-73.33%60.00M
-28.70%159.00M
338.60%250.00M
129.58%163.00M
122.77%225.00M
418.57%223.00M
311.11%57.00M
-86.68%71.00M
-31.76%101.00M
-165.42%-70.00M
-107.38%-27.00M
550.00%533.00M
-65.74%148.00M
-64.09%107.00M
-25.31%366.00M
-75.52%82.00M
60.00%432.00M
287.01%298.00M
1300.00%490.00M
758.97%335.00M
609.43%270.00M
-78.06%77.00M
-91.48%35.00M
-90.46%39.00M
-118.79%-53.00M
-8.36%351.00M
--411.00M
--409.00M
--282.00M
--383.00M
Preferred share dividend
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-88.68%6.00M
----
171.43%19.00M
200.00%15.00M
1666.67%53.00M
--22.00M
--7.00M
--5.00M
--3.00M
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Net income attributable to common shareholders
42.75%-79.00M
53.33%-49.00M
-138.10%-150.00M
9.42%-173.00M
-66.27%-138.00M
75.47%-105.00M
-350.00%-63.00M
-232.64%-191.00M
-133.07%-83.00M
-289.38%-428.00M
-146.67%-14.00M
-7.10%144.00M
102.42%251.00M
214.14%226.00M
124.59%30.00M
124.26%155.00M
149.60%124.00M
-139.60%-198.00M
-152.14%-122.00M
-1165.00%-639.00M
-257.23%-250.00M
100.00%500.00M
43.56%234.00M
-73.33%60.00M
-28.70%159.00M
338.60%250.00M
129.58%163.00M
122.77%225.00M
418.57%223.00M
311.11%57.00M
-86.68%71.00M
-31.76%101.00M
-165.42%-70.00M
-107.38%-27.00M
550.00%533.00M
-65.74%148.00M
-64.09%107.00M
-25.31%366.00M
-75.52%82.00M
60.00%432.00M
287.01%298.00M
1300.00%490.00M
758.97%335.00M
609.43%270.00M
-78.06%77.00M
-91.48%35.00M
-90.46%39.00M
-118.79%-53.00M
-8.36%351.00M
--411.00M
--409.00M
--282.00M
--383.00M
Basic earnings per share
48.95%-0.21
60.54%-0.13
-123.69%-0.44
14.91%-0.51
-59.10%-0.42
77.15%-0.33
-319.12%-0.20
-223.52%-0.59
-131.53%-0.26
-289.38%-1.43
-146.66%-0.05
57.79%0.48
242.64%0.84
289.77%0.76
141.56%0.10
124.25%0.31
150.06%0.25
-140.68%-0.40
-152.33%-0.24
-1129.97%-1.26
-252.80%-0.49
90.09%0.98
5.80%0.46
-82.29%0.12
-53.32%0.32
193.49%0.52
99.79%0.44
122.70%0.69
421.61%0.69
315.06%0.18
-86.41%0.22
-30.54%0.31
-166.10%-0.21
-107.41%-0.08
551.38%1.61
-65.87%0.45
-69.55%0.32
-44.58%1.10
-82.05%0.25
1.65%1.31
58.21%1.06
1141.62%1.99
669.95%1.37
630.60%1.29
-58.27%0.67
-91.48%0.16
-90.46%0.18
-118.79%-0.24
-8.35%1.61
--1.88
--1.87
--1.29
--1.75
Diluted earnings per share
48.95%-0.21
60.54%-0.13
-123.69%-0.44
14.91%-0.51
-59.10%-0.42
77.15%-0.33
-319.12%-0.20
-223.52%-0.59
-131.53%-0.26
-289.38%-1.43
-146.66%-0.05
57.79%0.48
242.64%0.84
289.77%0.76
141.56%0.10
124.25%0.31
150.06%0.25
-140.74%-0.40
-152.33%-0.24
-1130.22%-1.26
-253.41%-0.49
91.07%0.98
6.22%0.46
-82.09%0.12
-52.79%0.32
198.98%0.51
99.25%0.43
121.99%0.68
416.75%0.68
309.74%0.17
-86.02%0.22
-30.43%0.31
-167.43%-0.21
-107.68%-0.08
533.12%1.56
-65.07%0.44
-68.98%0.32
-38.22%1.06
-80.26%0.25
0.89%1.26
52.24%1.02
974.56%1.72
599.16%1.25
617.04%1.25
-58.27%0.67
-91.48%0.16
-90.46%0.18
-118.79%-0.24
-8.35%1.61
--1.88
--1.87
--1.29
--1.75
Dividend per share
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4.76%0.33
4.76%0.33
4.76%0.33
4.76%0.33
6.78%0.32
6.78%0.32
6.78%0.32
6.78%0.32
5.36%0.29
5.36%0.29
5.36%0.29
5.36%0.29
5.66%0.28
5.66%0.28
5.66%0.28
5.66%0.28
6.00%0.27
-47.00%0.27
6.00%0.27
6.00%0.27
0.00%0.25
100.00%0.50
95.77%0.25
--0.25
--0.25
--0.25
--0.13
--0.00
--0.00
--0.00
--0.00
--0.00
Currency unit
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
USD
Audit opinions
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