Partners Value Investments LP is a Bermuda-based investment holding company focused on providing unitholders with capital appreciation through its principal investments in Brookfield Corporation (BN) and Brookfield Asset Management Ltd. (BAM); it holds approximately 121 million Class A limited voting shares of BN, representing an 8% ownership interest, and approximately 31 million Class A limited voting shares of BAM, representing a 2% interest, alongside a diversified portfolio of marketable securities, private fund interests, retractable preferred shares, and investments in entities such as Brookfield Business Partners and BNRE Shares. The Partnership generates investment income primarily from dividends on its BN and BAM holdings and other securities; it offers equity units (TSX: PVF.UN) and preferred units (TSX: PVF.PR.U), with operations managed through wholly-owned subsidiaries including Partners Value Investments Inc. and Partners Value Split Corp. Founded in 1986 and headquartered at Brookfield Place, 181 Bay Street, Toronto, Ontario, Canada, the company targets value-based investments in companies demonstrating consistent cash flows and profits across global markets in the diversified financials sector, particularly asset management and custody banks. In recent developments, the Partnership completed a ten-for-one unit split of its outstanding equity units on August 8, 2025, to enhance liquidity; it reported net income of $74 million for the year ended December 31, 2024, driven by higher investment income, valuation gains, and foreign currency gains, compared to $15 million in 2023; and it successfully executed a plan of arrangement in November 2023 with Partners Value Investments Inc. to simplify ownership structure and consolidate holdings in a new limited partnership entity.