What was the amount of comprehensive income (loss) related to the exchange of Partnership exchangeable units for RBI common shares for Burger King in 2022?

According to Burger King's 2025 Franchise Disclosure Document, in 2022, Partnership exchanged 1,996,818 Partnership exchangeable units. These units were exchanged for the same number of newly issued RBI common shares. The exchange of Partnership exchangeable units for RBI common shares in 2022 resulted in a $111 increase within partner's capital.

The FDD states that these exchanges are accounted for as equity transactions, meaning no gain or loss is recorded in the consolidated statements of operations. The exchanges of Partnership exchangeable units were recorded as increases to the Class A common units balance within partner's capital in our consolidated balance sheets in an amount equal to the market value of the newly issued RBI common shares and a reduction to the Partnership exchangeable units balance within partner's capital of our consolidated balance sheets in an amount equal to the cash paid by Partnership and the market value of the newly issued RBI common shares.

For a prospective Burger King franchisee, understanding these transactions is less about day-to-day operations and more about the overall financial structure of the parent company. While this specific figure may not directly impact the franchisee's immediate business, it provides insight into the financial activities and decisions of Burger King's parent organization, which can indirectly affect the brand's stability and long-term strategies.