Restaurant Brands International Limited Partnership (RSTRF) 10-Q 30 Oct 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 20, 2015
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Trading Symbol	QSP
Entity Registrant Name	Restaurant Brands International Limited Partnership
Entity Central Index Key	1,618,755
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Class B Exchangeable Limited Partnership Units [Member]
Document Information [Line Items]
Entity Common Stock, Units Outstanding		265,041,783
Class A Common Units [Member]
Document Information [Line Items]
Entity Common Stock, Units Outstanding		202,006,067

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (unaudited) $ in Millions	Dec. 31, 2014USD ($)
Current assets:
Cash and cash equivalents	$ 1,803.2
Restricted cash and cash equivalents	84.5
Trade and notes receivable, net of allowance of $11.7 million and $20.1 million, respectively	441.2
Inventories and other current assets, net	171.2
Advertising fund restricted assets	53
Deferred income taxes, net	86.6
Total current assets	2,639.7
Property and equipment, net of accumulated depreciation of $314.5 million and $225.1 million, respectively	2,437.1
Intangible assets, net	10,445.1
Goodwill	5,230.1
Net investment in property leased to franchisees	140.5
Other assets, net	445.5
Total assets	21,338
Current liabilities:
Accounts and drafts payable	223
Accrued advertising	25.9
Other accrued liabilities	335.2
Gift card liability	187
Advertising fund liabilities	45.5
Current portion of long term debt and capital leases	1,128.8
Total current liabilities	1,945.4
Term debt, net of current portion	8,826.5
Capital leases, net of current portion	243.7
Other liabilities, net	707.8
Deferred income taxes, net	1,982.8
Total liabilities	13,706.2
Partnership preferred units; $43.775848 par value; 68,530,939 units authorized, issued and outstanding at September 30, 2015 and December 31, 2014	3,297
Partners' capital:
Accumulated other comprehensive income (loss)	(253.4)
Total Partners' capital	4,333.5
Noncontrolling interests	1.3
Total equity	4,334.8
Total liabilities, Partnership preferred units and equity	21,338
Class A Common Units [Member]
Partners' capital:
Class A common units - 202,006,067 units issued and outstanding at September 30, 2015 and December 31, 2014	1,986
Total equity	1,986
Class B Exchangeable Limited Partnership Units [Member]
Partners' capital:
Partnership exchangeable units - 265,041,783 units issued and outstanding at September 30, 2015 and December 31, 2014	2,600.9
Total equity	$ 2,600.9

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (unaudited) (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Allowances for trade and notes receivable	$ 11.7	$ 20.1
Property and equipment, accumulated depreciation	$ 314.5	$ 225.1
Partnership preferred units, par value	$ 43.775848	$ 43.775848
Partnership preferred units, shares authorized	68,530,939	68,530,939
Partnership preferred units, shares issued	68,530,939	68,530,939
Partnership preferred units; shares outstanding	68,530,939	68,530,939
Class A Common Units [Member]
Class A common units, units issued	202,006,067	202,006,067
Class A common units, units outstanding	202,006,067	202,006,067
Class B Exchangeable Limited Partnership Units [Member]
Partnership exchangeable units, units issued	265,041,783	265,041,783
Partnership exchangeable units, units outstanding	265,041,783	265,041,783

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Sales	$ 545.9	$ 18.9	$ 1,613.2	$ 55.7
Franchise and property revenues	473.8	260	1,382	725.3
Total revenues	1,019.7	278.9	2,995.2	781
Cost of sales	446.6	16.5	1,354.6	47.7
Franchise and property expenses	114.4	41.4	365.2	114.5
Selling, general and administrative expenses	104.3	78.3	317.3	173.5
(Income) loss from equity method investments	1	(4.1)	5.7	5.8
Other operating expenses (income), net	9.4	145.9	82.2	155.8
Total operating costs and expenses	675.7	278	2,125	497.3
Income from operations	344	0.9	870.2	283.7
Interest expense, net	116	51.3	362.3	151.9
(Gain) loss on early extinguishment of debt	0.4		40
Income (loss) before income taxes	227.6	(50.4)	467.9	131.8
Income tax expense (benefit)	44.7	(26.9)	140.7	19.8
Net income (loss)	182.9	(23.5)	327.2	112
Net income (loss) attributable to noncontrolling interests (Note 13)	0.9		2.9
Partnership preferred unit distributions	67.5		203.7
Net income (loss) attributable to common unitholders / shareholders	$ 114.5	$ (23.5)	$ 120.6	$ 112
Earnings (loss) per unit / share - basic (Note 5):
Earning per unit basic		$ (0.07)		$ 0.32
Earnings (loss) per unit / share - diluted (Note 5):
Earning per unit diluted		$ (0.07)		$ 0.31
Weighted average units / shares outstanding - basic (Note 5):
Weighted average units / shares outstanding - basic		352		351.9
Weighted average units / shares outstanding - diluted (Note 5):
Weighted average units / shares outstanding - diluted		352		359.2
Distributions per common unit	$ 0.12		$ 0.31
Dividends per common share		$ 0.08		$ 0.22
Class A Common Units [Member]
Revenues:
Net income (loss)			$ 140.4
Partnership preferred unit distributions			88.2
Net income (loss) attributable to common unitholders / shareholders	$ 49.6		$ 52.2
Earnings (loss) per unit / share - basic (Note 5):
Earning per unit basic	$ 0.25		$ 0.26
Earnings (loss) per unit / share - diluted (Note 5):
Earning per unit diluted	$ 0.25		$ 0.26
Weighted average units / shares outstanding - basic (Note 5):
Weighted average units / shares outstanding - basic	202		202
Weighted average units / shares outstanding - diluted (Note 5):
Weighted average units / shares outstanding - diluted	202		202
Class B Exchangeable Limited Partnership Units [Member]
Revenues:
Net income (loss)			$ 183.9
Partnership preferred unit distributions			115.5
Net income (loss) attributable to common unitholders / shareholders	$ 64.9		$ 68.4
Earnings (loss) per unit / share - basic (Note 5):
Earning per unit basic	$ 0.25		$ 0.26
Earnings (loss) per unit / share - diluted (Note 5):
Earning per unit diluted	$ 0.25		$ 0.26
Weighted average units / shares outstanding - basic (Note 5):
Weighted average units / shares outstanding - basic	265		265
Weighted average units / shares outstanding - diluted (Note 5):
Weighted average units / shares outstanding - diluted	265		265

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Loss) (unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 182.9	$ (23.5)	$ 327.2	$ 112
Foreign currency translation adjustment	(644.8)	(109)	(1,543.5)	(118.7)
Net change in fair value of net investment hedges, net of tax of $(51.8), $(13.6), $(94.6) and $(14.2)	345.9	21.4	572	22.4
Net change in fair value of cash flow hedges, net of tax of $11.8, $8.7, $33.1 and $51.1	(33.6)	(13.8)	(92.6)	(80.7)
Amounts reclassified to earnings of cash flow hedges, net of tax of $0, $4.3, $(7.3) and $2.7	0.2	(6.7)	19.2	(4.1)
Pension and post-retirement benefit plans, net of tax of $0, $0, $0.1 and $0			(0.1)
Amortization of prior service (credits) costs, net of tax of $0.3, $0.3, $0.8 and $0.8	(0.4)	(0.4)	(1.3)	(1.3)
Amortization of actuarial (gains) losses, net of tax of $(0.3), $0, $(0.8) and $0	0.4	(0.1)	1.3	(0.2)
Other comprehensive income (loss)	(332.3)	(108.6)	(1,045)	(182.6)
Comprehensive income (loss)	$ (149.4)	$ (132.1)	$ (717.8)	$ (70.6)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Income (Loss) (unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Tax effect on change in fair value of investment hedges	$ (51.8)	$ (13.6)	$ (94.6)	$ (14.2)
Tax effect of changes in fair value of cash flow hedges	11.8	8.7	33.1	51.1
Tax effect on amounts reclassified to earnings of cash flow hedges	0	4.3	(7.3)	2.7
Tax effect on pension and post-retirement benefit plans	0	0	0.1	0
Tax effect on amortization prior service costs	0.3	0.3	0.8	0.8
Tax effect on amortization of actuarial losses	$ (0.3)	$ 0	$ (0.8)	$ 0

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Shareholders' Equity (unaudited) - 9 months ended Sep. 30, 2015 - USD ($) shares in Millions, $ in Millions	Total	Accumulated Other Comprehensive Income (Loss) [Member]	Noncontrolling Interest [Member]	Class A Common Units [Member]	Class B Exchangeable Limited Partnership Units [Member]
Beginning Balance at Dec. 31, 2014	$ 4,334.8	$ (253.4)	$ 1.3	$ 1,986	$ 2,600.9
Beginning Balance, shares at Dec. 31, 2014				202	265
Distributions declared on Class A common units ($0.31 per unit)	(62.7)			$ (62.7)
Distributions declared on partnership exchangeable units ($0.31 per unit)	(82.2)				$ (82.2)
Preferred unit distributions	(203.7)			(88.2)	(115.5)
Capital contribution from RBI Inc.	39.6			39.6
Restaurant VIE distributions	(2.8)		(2.8)
Net income (loss)	327.2		2.9	140.4	183.9
Other comprehensive income (loss)	(1,045)	(1,045)
Ending Balance at Sep. 30, 2015	$ 3,305.2	$ (1,298.4)	$ 1.4	$ 2,015.1	$ 2,587.1
Ending Balance, shares at Sep. 30, 2015				202	265

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Shareholders' Equity (unaudited) (Parenthetical)	9 Months Ended
	Sep. 30, 2015$ / shares
Distributions declared on partnership exchangeable units, per unit	$ 0.31
Class A Common Units [Member]
Distributions declared on Class A common units, per unit	0.31
Class B Exchangeable Limited Partnership Units [Member]
Distributions declared on partnership exchangeable units, per unit	$ 0.31

Condensed Consolidated Stateme9

Condensed Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income (loss)	$ 327.2	$ 112
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	137.8	48.7
(Gain) loss on early extinguishment of debt	40
Amortization of deferred financing costs and debt issuance discount	25	45.7
(Income) loss from equity method investments	5.7	5.8
Loss (gain) on remeasurement of foreign denominated transactions	31.1	(22)
Amortization of defined benefit pension and postretirement items		(2.4)
Net losses (gains) on derivatives	50.1	154.5
Net losses (gains) on refranchisings and dispositions of assets	(5.8)	11.8
Bad debt expense (recoveries), net	0.9	0.9
Share-based compensation expense	36.9	9.5
Acquisition accounting impact on cost of sales	0.5
Deferred income taxes	(114.8)	(59.1)
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Reclassification of restricted cash to cash and cash equivalents	79.2
Trade and notes receivable	35.4	10
Inventories and other current assets	(5.1)	10.8
Accounts and drafts payable	138.8	1.8
Accrued advertising	29.8	(22.2)
Other accrued liabilities	172.2	88
Other long-term assets and liabilities	(34.5)	(18.2)
Net cash provided by operating activities	950.4	375.6
Cash flows from investing activities:
Payments for property and equipment	(82.9)	(10.7)
Proceeds (payments) from refranchisings, disposition of assets and restaurant closures	16.9	(6.6)
Return of investment on direct financing leases	12.1	11.6
Settlement of derivatives, net	11.8
Other investing activities, net	2.1	(0.2)
Net cash provided by (used for) investing activities	(40)	(9.8)
Cash flows from financing activities:
Proceeds from Senior Notes	1,250
Repayments of term debt, Tim Hortons Notes and capital leases	(2,610.6)	(57.3)
Payment of financing costs	(81.3)
Distributions on partnership units	(238.8)
Dividends paid on common stock		(77.4)
Proceeds from stock option exercises		0.1
Proceeds from issuance of shares		0.2
Capital distributions to RBI Inc.	(0.1)
Other financing activities	(3.9)
Net cash provided by (used for) financing activities	(1,684.7)	(134.4)
Effect of exchange rates on cash and cash equivalents	(57.2)	(4.6)
Increase (decrease) in cash and cash equivalents	(831.5)	226.8
Cash and cash equivalents at beginning of period	1,803.2	786.9
Cash and cash equivalents at end of period	971.7	1,013.7
Supplemental cashflow disclosures:
Interest paid	285.8	82.4
Income taxes paid	91.8	$ 28.5
Non-cash investing and financing activities:
Acquisition of property with capital lease obligations	$ 10.4

Description of Business and Org

Description of Business and Organization	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Description of Business and Organization	Note 1. Description of Business and Organization Description of Business Restaurant Brands International Limited Partnership (“Partnership,” “we,” “us” and “our”) was formed on August 25, 2014 as a general partnership and was registered on October 27, 2014 as a limited partnership in accordance with the laws of the Province of Ontario. Pursuant to Rule 12g-3(a) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), Partnership is a successor issuer to Burger King Worldwide, Inc. Partnership is the indirect parent of The TDL Group Corp. (f/k/a Tim Hortons ULC and Tim Hortons Inc.), a limited company existing under the laws of British Columbia that franchises and operates quick service restaurants serving premium coffee and other beverage and food products under the Tim Hortons ® Burger King ® We are a limited partnership organized under the laws of Ontario and a subsidiary of Restaurant Brands International Inc. (“RBI”). RBI is our sole general partner. As our general partner, RBI has the exclusive right, power and authority to manage, control, administer and operate the business and affairs and to make decisions regarding the undertaking and business of Partnership in accordance with our partnership agreement (“partnership agreement”) and applicable laws. There is no board of directors of Partnership. RBI has established a conflicts committee composed entirely of “independent directors” (as such term is defined in the partnership agreement) in order to consent to, approve or direct various enumerated actions on behalf of RBI (in its capacity as our general partner) in accordance with the terms of the partnership agreement. The following table outlines our restaurant count and activity, by brand and consolidated, for the periods indicated. Tim Hortons Burger King System Wide Total restaurants – December 31, 2014 4,671 14,372 19,043 Openings 205 534 739 Closures (31 ) (237 ) (268 ) Total restaurants – September 30, 2015 4,845 14,669 19,514 Excluded from the table above are licensed Tim Hortons locations in the Republic of Ireland and the United Kingdom. All references to USD or $ are to United States dollars, and all references to C$ are to Canadian dollars.

Basis of Presentation and Conso

Basis of Presentation and Consolidation	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Consolidation	Note 2. Basis of Presentation and Consolidation We have prepared the accompanying unaudited Condensed Consolidated Financial Statements (“Financial Statements”) in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America (“U.S. GAAP”) for complete financial statements. Therefore, the Financial Statements should be read in conjunction with the audited Consolidated Financial Statements contained in our Annual Report on Form 10-K filed with the SEC and Canadian securities regulatory authorities on March 12, 2015. The Financial Statements include our accounts and the accounts of our wholly-owned subsidiaries. We consolidate entities in which we have a controlling financial interest, the usual condition of which is ownership of a majority voting interest. All material intercompany balances and transactions have been eliminated in consolidation. Investments in other affiliates that are owned 50% or less where we have significant influence are accounted for by the equity method. We also consider for consolidation entities in which we have certain interests, where the controlling financial interest may be achieved through arrangements that do not involve voting interests. Such an entity, known as a variable interest entity (“VIE”), is required to be consolidated by its primary beneficiary. The primary beneficiary is the entity that possesses the power to direct the activities of the VIE that most significantly impact its economic performance and has the obligation to absorb losses or the right to receive benefits from the VIE that are significant to it. Our most significant VIEs are Tim Hortons advertising funds and in entities that operate restaurants under our subsidiaries’ franchise arrangements and certain equity method investees that operate as master franchisees. Our maximum exposure to loss resulting from involvement with potential VIEs is attributable to trade and notes receivable balances, outstanding loan guarantees and future lease payments, where applicable. We do not have any ownership interests in our franchisees’ businesses, except for investments in various entities that are accounted for under the equity method. Tim Hortons has historically entered into certain arrangements in which an operator acquires the right to operate a restaurant, but Tim Hortons owns the restaurant’s assets. In these arrangements, Tim Hortons has the ability to determine which operators manage the restaurants and for what duration. Tim Hortons previously also entered into interest-free financing in connection with a Franchise Incentive Program (“FIP”) with certain U.S. restaurant owners whereby restaurant owners finance with Tim Hortons the initial franchise fee and purchase of restaurant assets. In both operator and FIP arrangements, we perform an analysis to determine if the legal entity in which operations are conducted is a VIE and consolidate the VIE if we also determine Tim Hortons is the entity’s primary beneficiary (“Restaurant VIEs”). Additionally, Tim Hortons participates in advertising funds which, on behalf of Tim Hortons restaurants and franchise restaurants, collect contributions and administer funds for advertising and promotional programs. Tim Hortons is the sole shareholder (Canada) and sole member (U.S.) in these funds, and is the primary beneficiary of these funds (“Advertising VIEs”). As Burger King franchise and master franchise arrangements provide the franchisee and master franchise entities the power to direct the activities that most significantly impact their economic performance, we do not consider ourselves the primary beneficiary of any such entity that might be a VIE. In the opinion of management, all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation have been included in the Financial Statements. The results for interim periods do not necessarily indicate the results that may be expected for any other interim period or for the full year. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in our Financial Statements and notes (“Notes”) to the Financial Statements. Management adjusts such estimates and assumptions when facts and circumstances dictate. Such estimates and assumptions may be affected by volatile credit, equity, foreign currency, energy markets and declines in consumer spending. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. During the nine months ended September 30, 2015, amounts previously classified as restricted cash were reclassified to cash and cash equivalents as a result of the restructuring of our banking arrangements and our intent to no longer classify this cash as restricted. This reclassification is reflected as a source of cash provided by operating activities in the condensed consolidated statement of cash flows for the nine months ended September 30, 2015. Certain prior year amounts in the accompanying Financial Statements and Notes to the Financial Statements have been reclassified in order to be comparable with the current year classifications. These reclassifications had no effect on previously reported net income.

The Transactions

The Transactions	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
The Transactions	Note 3. The Transactions On December 12, 2014 (the “Closing Date”), a series of transactions (the “Transactions”) were completed resulting in RBI indirectly acquiring Burger King Worldwide and Tim Hortons (the “Acquisition”) for total consideration paid of $11,294.9 million. The Acquisition was accounted for as a business combination using the acquisition method of accounting and Burger King Worldwide was determined to be the accounting acquirer. The primary reason for the Acquisition was to create one of the world’s largest quick service restaurant companies. During the three months ended September 30, 2015, we adjusted our preliminary estimate of the fair value of net assets acquired. The allocation of consideration to the net tangible and intangible assets acquired and liabilities assumed remains preliminary and reflects various revised fair value estimates and analyses as of September 30, 2015, including work performed by third-party valuation specialists. The preliminary purchase price allocation as of September 30, 2015 is presented in the tables below and remains subject to revision as valuations are finalized and we complete our review of the valuations. December 12, 2014 Total current assets $ 654.9 Property and equipment 1,673.0 Intangible assets 7,819.3 Other assets, net 146.2 Accounts payable (228.2 ) Advertising fund liabilities (49.7 ) Other accrued liabilities (211.0 ) Total debt and capital lease obligations (1,358.0 ) Other liabilities, net (375.3 ) Deferred income taxes, net (1,415.2 ) Total identifiable net assets 6,656.0 Noncontrolling interest (1.1 ) Goodwill 4,640.0 Total consideration $ 11,294.9 The adjustments to the preliminary estimate of net assets acquired resulted in a corresponding $623.2 million decrease in estimated goodwill due to the following changes to preliminary estimates of fair value and allocation of purchase price: Increase (Decrease) Change in: Total current assets $ (14.2 ) Property and equipment 105.0 Other assets (53.7 ) Other accrued liabilities (11.3 ) Other liabilities, net 65.0 Intangible assets (1,001.7 ) Total debt and capital lease obligations 124.2 Deferred income taxes, net 163.5 Total decrease in goodwill $ (623.2 ) All purchase price allocation adjustments have been reflected on a retrospective basis as of the Closing Date. Additionally, our results of operations were retrospectively adjusted to reflect the effects of these revisions to the preliminary purchase price allocation. We expect to continue to obtain information to assist in determining the fair value of the net assets acquired as of the Closing Date during the measurement period. Measurement period adjustments that we determine to be material will be applied retrospectively to the Closing Date.

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
	Sep. 30, 2015
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	Note 4. New Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued an accounting standards update that amended accounting guidance on revenue recognition. Under this guidance, an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity should disclose sufficient information to enable users of financial statements to understand the nature, timing, and uncertainty of revenue and cash flows arising from contracts with customers. In August 2015, the FASB issued an accounting standards update which deferred the effective date for adoption of the new revenue standard by one year. As such, this standard will be effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. Early adoption of the accounting standard is allowed as of the original effective date, which is for fiscal years, and interim periods within those years, beginning after December 15, 2016. The accounting standards update permits the use of either the retrospective or cumulative effect transition method. We are evaluating the impact of this accounting standards update on our consolidated financial statements and related disclosures. We have not yet selected a transition method nor have we determined the effect of the accounting standards update on our ongoing financial reporting. In February 2015, the FASB issued an accounting standards update that changed the analysis that a reporting entity must perform to determine whether it should consolidate certain legal entities. All legal entities are subject to reevaluation under the revised consolidation model. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015, with early adoption permitted. We are currently evaluating the impact that the adoption of this accounting standards update will have on our financial statements; however, the adoption is not expected to have a significant impact on our consolidated financial position or results of operations. In April 2015, the FASB issued an accounting standards update that changed the presentation of debt issuance costs in financial statements. Under the new guidance, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs is reported as interest expense. During the three months ended September 30, 2015, we adopted this updated standard, which required retrospective application and resulted in the reclassification of debt issuance costs of $20.5 million from Inventories and other current assets, net and $129.6 million from Other assets, net to a reduction of $150.1 million in Term debt, net of current portion in our condensed consolidated balance sheet as of December 31, 2014. Other than this change in presentation, this accounting standards update did not have an impact on our consolidated financial position, results of operations or cash flows. See Note 11, Long Term Debt In July 2015, the FASB issued an accounting standards update to simplify the measurement of inventory and to change the measurement from lower of cost or market to lower of cost or net realizable value. The update does not apply to inventory that is measured using last-in, first out (“LIFO”) or the retail inventory method. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, with early adoption permitted. We expect the adoption of this guidance to have no significant impact on our consolidated financial position or results of operations. In September 2015, the FASB issued an accounting standards update that amended accounting guidance related to restating prior periods to reflect adjustments made to provisional amounts recognized in a business combination. The update requires that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined, including the cumulative effect of the change in provisional amount as if the accounting had been completed at the acquisition date. The adjustments related to previous reporting periods since the acquisition date must be disclosed by income statement line item either on the face of the income statement or in the notes. This guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015, with early adoption permitted. The new guidance must be applied prospectively to adjustments to provisional amounts that occur after the effective date. We are currently evaluating the impact that the adoption of this accounting standards update will have on our financial statements; however, the adoption is not expected to have a significant impact on our consolidated financial position or results of operations.

Earnings (Loss) Per Unit_Share

Earnings (Loss) Per Unit/Share	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings (Loss) Per Unit/Share	Note 5. Earnings (Loss) Per Unit/Share As a result of the reorganization of Burger King Worldwide into Partnership following the Transactions, Partnership uses the two-class method in the computation of earnings per unit. Pursuant to the terms of the partnership agreement, RBI, as the holder of Partnership’s Class A common units (“Class A common units”) is entitled to receive distributions from Partnership in an amount per unit equal to the aggregate dividends payable by RBI to holders of RBI common shares, and the holders of Class B exchangeable limited partnership units of Partnership (“Partnership exchangeable units”) are entitled to receive distributions from Partnership in an amount per unit equal to the dividends payable by RBI on each RBI common share. Partnership’s net income available to common unitholders is allocated between the Class A common units and Partnership exchangeable units on a fully-distributed basis and reflects residual net income after noncontrolling interests and Partnership preferred unit distributions. Basic and diluted earnings per Class A common unit is determined by dividing net income allocated to Class A common unitholders by the weighted average number of Class A common units outstanding for the period. Basic and diluted earnings per Partnership exchangeable unit is determined by dividing net income allocated to the Partnership exchangeable units by the weighted average number of Partnership exchangeable units outstanding during the period. During the three and nine months ended September 30, 2015, the net income (loss) allocated to Partnership exchangeable units was calculated as 56.7% of net income (loss) attributable to common unitholders. The weighted average Partnership exchangeable units for the three and nine months ended September 30, 2015 reflects the 265.0 million Partnership exchangeable units received in exchange for Burger King Worldwide common shares during 2014. Prior to the Transactions, our equity reflected 100% ownership by Burger King Worldwide shareholders. Basic and diluted earnings (loss) per common share for the three and nine months ended September 30, 2014 is computed by dividing net income (loss) allocated to common shareholders by the weighted average number of shares outstanding for Burger King Worldwide shareholders during this period. From and after the one year anniversary of the effective date of the Transactions, the holders of Partnership exchangeable units will each have the right to require Partnership to exchange all or any portion of such holder’s Partnership exchangeable units on a one-for-one basis for RBI common shares, subject to RBI’s right as the general partner of Partnership, in RBI’s sole discretion, to deliver a cash payment in lieu of RBI common shares. The allocation of net income attributable to common unitholders between Class A common units and Partnership exchangeable units will be affected by the exchange of Partnership exchangeable units in future periods. We apply the treasury stock method to determine the dilutive weighted average common shares represented by Burger King Worldwide outstanding stock options prior to the date of the Transactions, unless the effect of their inclusion was anti-dilutive. Subsequent to the Transactions, since all stock options were issued by RBI, there are no dilutive securities for Partnership as the exercise of stock options will not affect the number of Class A common units or Partnership exchangeable units outstanding. However, the issuance of shares by RBI in future periods will affect the allocation of net income attributable to common unitholders between Class A common units and Partnership exchangeable units. Basic and diluted earnings (loss) per unit/share are as follows (in millions, except per unit/share information): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Numerator - Basic and Diluted: Net income (loss) attributable to common unitholders/shareholders $ 114.5 $ (23.5 ) $ 120.6 $ 112.0 Allocation of net income (loss) among partner interests and common shareholders: Net income (loss) allocated to Class A common unitholders $ 49.6 $ — $ 52.2 $ — Net income (loss) allocated to Partnership exchangeable unitholders 64.9 — 68.4 — Net income (loss) allocated to common shareholders — (23.5 ) — 112.0 Net income (loss) attributable to common unitholders / shareholders $ 114.5 $ (23.5 ) $ 120.6 $ 112.0 Denominator - Basic and Diluted partnership units: Weighted average Class A common units 202.0 — 202.0 — Weighted average Partnership exchangeable units 265.0 — 265.0 — Total weighted average basic and diluted units outstanding 467.0 — 467.0 — Denominator - common shares: Weighted average common shares - basic — 352.0 — 351.9 Effect of other dilutive securities — — — 7.3 Weighted average common shares - diluted — 352.0 — 359.2 Earnings (loss) per unit / share - basic: Class A common units $ 0.25 — $ 0.26 — Partnership exchangeable units $ 0.25 — $ 0.26 — Common shares — $ (0.07 ) — $ 0.32 Earnings (loss) per unit / share - diluted: Class A common units $ 0.25 — $ 0.26 — Partnership exchangeable units $ 0.25 — $ 0.26 — Common shares — $ (0.07 ) — $ 0.31 Anti-dilutive stock options outstanding — 19.5 — 3.6

Inventories and Other Current A

Inventories and Other Current Assets, net	9 Months Ended
	Sep. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Inventories and Other Current Assets, net	Note 6. Inventories and Other Current Assets, net Inventories and other current assets, net consist of the following: As of September 30, December 31, Raw materials $ 35.2 $ 26.3 Finished goods 63.6 71.8 Total Inventory 98.8 98.1 Refundable and prepaid income taxes 18.3 18.3 Prepaid rent 6.5 13.4 Prepaids and other current assets 31.1 41.4 Inventories and other current assets, net $ 154.7 $ 171.2

Intangible Assets, net and Good

Intangible Assets, net and Goodwill	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets, net and Goodwill	Note 7. Intangible Assets, net and Goodwill Intangible assets, net and goodwill consist of the following: As of September 30, 2015 December 31, 2014 Gross Accumulated Net Gross Accumulated Net Identifiable assets subject to amortization: Franchise agreements $ 661.0 $ (100.7 ) $ 560.3 $ 696.8 $ (83.1 ) $ 613.7 Favorable leases 452.1 (98.1 ) 354.0 490.7 (62.8 ) 427.9 Subtotal 1,113.1 (198.8 ) 914.3 1,187.5 (145.9 ) 1,041.6 Indefinite lived intangible assets: Tim Hortons $ 6,380.1 $ — $ 6,380.1 $ 7,236.5 $ — $ 7,236.5 Burger King 2,114.5 — 2,114.5 2,167.0 — 2,167.0 Subtotal 8,494.6 — 8,494.6 9,403.5 — 9,403.5 Intangible assets, net $ 9,408.9 $ 10,445.1 Goodwill $ 4,617.3 $ 5,230.1 We recorded amortization expense on intangible assets of $19.2 million for the three months ended September 30, 2015 and $8.3 million for the same period in the prior year. We recorded amortization expense on intangible assets of $58.8 million for the nine months ended September 30, 2015 and $25.9 million for the same period in the prior year. The increase in amortization expense from the prior year was due to amortization recorded on intangible assets acquired in connection with the Acquisition. Identifiable assets subject to amortization also decreased as a result of foreign currency translation effect. The change in the brand and goodwill balances for the nine months ended September 30, 2015 was due to foreign currency translation effect.

Other assets, net

Other assets, net	9 Months Ended
	Sep. 30, 2015
Investments, All Other Investments [Abstract]
Other assets, net	Note 8. Other assets, net Other assets, net consist of the following: As of September 30, December 31, Derivative assets - noncurrent $ 718.7 $ 164.8 Equity method investments 143.3 169.7 Other assets 173.7 111.0 Other assets, net $ 1,035.7 $ 445.5

Equity Method Investments

Equity Method Investments	9 Months Ended
	Sep. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	Note 9. Equity Method Investments The aggregate carrying amount of our equity method investments was $143.3 million as of September 30, 2015 and $169.7 million as of December 31, 2014 and is included as a component of other assets, net in our condensed consolidated balance sheets. With respect to our Tim Hortons (“TH”) business, the most significant equity investment is our 50% joint-venture interest with The Wendy’s Company, which jointly holds real estate underlying Canadian combination restaurants. During the three months ended September 30, 2015, Tim Hortons received $3.4 million in cash distributions and recognized $5.2 million of contingent rent expense associated with this joint venture. During the nine months ended September 30, 2015, Tim Hortons received $9.3 million in cash distributions and recognized $15.6 million of contingent rent expense associated with this joint venture. With respect to our Burger King (“BK”) business, most of the entities in which we have an equity interest own or franchise Burger King restaurants. Franchise and property revenues we recognized from franchisees in which we have an equity interest consist of the following: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Revenues from affiliates: Franchise royalties $ 23.0 $ 21.8 $ 67.3 $ 61.6 Property revenues 6.7 7.0 20.9 19.7 Franchise fees and other revenue 2.4 2.2 5.8 5.5 Total $ 32.1 $ 31.0 $ 94.0 $ 86.8 At September 30, 2015 and December 31, 2014, we had $15.8 million and $22.6 million, respectively, of accounts receivable from our equity method investments which were recorded in trade and notes receivable, net in our condensed consolidated balance sheets. (Income) loss from equity method investments reflects our share of investee net income or loss. During 2015, we recorded a $10.9 million noncash dilution gain included in (income) loss from equity method investments on the issuance of capital stock by BK Brasil Operacao E Assesoria A Restaurantes S.A. (“Brazil JV”), one of our equity method investees. This issuance of capital stock reduced our ownership interest in the Brazil JV. The dilution gain reflects an adjustment to the difference between the amount of our underlying equity in the net assets of the Brazil JV before and after the issuance of capital stock.

Other Accrued Liabilities and O

Other Accrued Liabilities and Other Liabilities, net	9 Months Ended
	Sep. 30, 2015
Other Liabilities Disclosure [Abstract]
Other Accrued Liabilities and Other Liabilities, net	Note 10. Other Accrued Liabilities and Other Liabilities, net Other accrued liabilities and other liabilities, net consist of the following: As of September 30, December 31, Current: Taxes payable - current $ 225.5 $ 78.8 Accrued compensation and benefits 53.0 39.4 Interest payable 81.4 36.3 Restructuring and other provisions 15.7 29.5 Deferred income - current 26.4 19.8 Closed property reserve 11.3 15.2 Dividend payable 120.2 13.8 Other 75.1 102.4 Other accrued liabilities $ 608.6 $ 335.2 Non-current: Unfavorable leases $ 350.1 $ 428.5 Derivatives liabilities - noncurrent 75.6 25.6 Taxes payable - noncurrent 252.5 50.3 Accrued pension 61.9 62.9 Lease liability - noncurrent 30.8 35.2 Share-based compensation liability 6.0 34.9 Deferred income - noncurrent 21.7 18.9 Other 49.8 51.5 Other liabilities, net $ 848.4 $ 707.8

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Long-Term Debt	Note 11. Long-Term Debt Long-term debt consists of the following: As of Maturity dates September 30, December 31, 2014 Term Loan Facility (a) December 12, 2021 $ 5,065.5 $ 6,682.8 2015 Senior Notes January 15, 2022 1,250.0 — 2014 Senior Notes April 1, 2022 2,250.0 2,250.0 Tim Hortons Notes various 40.9 1,044.8 Other N/A 93.0 107.9 Less: deferred financing costs (188.6 ) (150.1 ) Total debt, net 8,510.8 9,935.4 Less: current maturities of debt (39.1 ) (1,108.9 ) Total long-term debt $ 8,471.7 $ 8,826.5 (a) Principal face amount herein is presented net of a discount of $45.1 million at September 30, 2015 and $67.2 million at December 31, 2014. As of September 30, 2015, deferred financing costs included $137.1 million related to the 2014 Term Loan Facility (as defined below), $9.3 million related to the 2015 Senior Notes (as defined below) and $42.2 million related to the 2014 Senior Notes (as defined below). As of December 31, 2014, deferred financing costs included $104.1 million related to the 2014 Term Loan Facility and $46.0 million related to the 2014 Senior Notes. 2015 Amended Credit Agreement On May 22, 2015, two of our subsidiaries (the “Borrowers”) entered into a first amendment (the “2015 Amended Credit Agreement”) to the credit agreement dated as of October 27, 2014. Under the 2015 Amended Credit Agreement, the aggregate principal amount of secured term loans (the “2014 Term Loan Facility”) was decreased to $5,140.4 million as a result of the repayment of $1,550.0 million from the net proceeds from the offering of the 2015 Senior Notes (as defined below) and cash on hand, and the interest rate applicable to the 2014 Term Loan Facility was reduced to, at the Borrowers’ option, either (i) a base rate plus an applicable margin equal to 1.75% or (ii) a Eurocurrency rate plus an applicable margin equal to 2.75%. The 2015 Amended Credit Agreement also provides for a senior secured revolving credit facility for up to $500.0 million of revolving extensions of credit outstanding at any time (including revolving loans, swingline loans and letters of credit), the amount of which was unchanged by the May 22, 2015 amendment (the “2014 Revolving Credit Facility,” together with the 2014 Term Loan Facility, the “2014 Credit Facilities”). Under the 2015 Amended Credit Agreement, at the Borrowers’ option, the interest rate per annum applicable to the 2014 Credit Facilities is based on a fluctuating interest rate determined by reference to either (i) a base rate determined by reference to the highest of (a) the prime rate of JPMorgan Chase Bank, N.A., (b) the federal funds effective rate plus 0.50%, (c) the Eurocurrency rate applicable for an interest period of one month plus 1.00% and (d) in respect of the 2014 Term Loan Facility, 2.00% per annum (“Base Rate Loans”), plus an applicable margin equal to 1.75% for any 2014 Term Loan Facility and 2.00% for loans under the 2014 Revolving Credit Facility, or (ii) a Eurocurrency rate determined by reference to LIBOR, adjusted for statutory reserve requirements (“Eurocurrency Rate Loans”), plus an applicable margin equal to 2.75% for any 2014 Term Loan Facility and 3.00% for loans under the 2014 Revolving Credit Facility. Borrowings under the 2014 Credit Facilities will be subject to a floor of 1.00% in the case of Eurocurrency Rate Loans and 2.00% in the case of Base Rate Loans. We have elected our applicable rate per annum as Eurocurrency rate determined by reference to LIBOR. As of September 30, 2015, the interest rate on our 2014 Term Loan Facility was 3.75%. In connection with the 2015 Amended Credit Agreement and the related repayment on the 2014 Term Loan Facility, we recorded a $40.3 million loss on early extinguishment of debt during the nine months ended September 30, 2015. The loss on early extinguishment of debt primarily reflects the write-off of unamortized debt issuance costs and the write-off of unamortized discounts. As of September 30, 2015, we had no amounts outstanding under the 2014 Revolving Credit Facility. Funds available under the 2014 Revolving Credit Facility may be used to repay other debt, finance debt or share repurchases, to fund acquisitions or capital expenditures and for other general corporate purposes. We have a $125.0 million letter of credit sublimit as part of the 2014 Revolving Credit Facility, which reduces our borrowing availability under this facility by the cumulative amount of outstanding letters of credit. As of September 30, 2015, we had $3.9 million of letters of credit issued against the 2014 Revolving Credit Facility and our borrowing availability was $496.1 million. 2015 Senior Notes The Borrowers are party to an indenture, dated as of May 22, 2015 (the “2015 Senior Notes Indenture”), in connection with the issuance of $1,250.0 million of 4.625% first lien senior secured notes due January 15, 2022 (the “2015 Senior Notes”). The 2015 Senior Notes bear interest at a rate of 4.625% per annum, payable semi-annually on January 15 and July 15 of each year. No principal payments are due until maturity. The net proceeds from the offering of the 2015 Senior Notes, together with cash on hand, were used to repay $1,550.0 million of the outstanding borrowings under our 2014 Term Loan Facility and to pay related premiums, fees and expenses. The 2015 Senior Notes are guaranteed on a senior secured basis, jointly and severally, by the Borrowers and substantially all of their Canadian and U.S. subsidiaries, including Burger King Worldwide, Tim Hortons and substantially all of their respective Canadian and U.S. subsidiaries (the “Note Guarantors”). The 2015 Senior Notes are first lien senior secured obligations and rank (i) equal in right of payment with all of the existing and future senior debt of Borrowers and Note Guarantors, including borrowings under and guarantees of the 2014 Credit Facilities and the 2014 Senior Notes (as defined below); (ii) equal in right of payment with all of the existing and future first-priority senior secured debt of Borrowers and Note Guarantors, including the borrowings under and guarantees of the 2014 Credit Facilities, to the extent of the value of the collateral securing such debt; (iii) effectively senior in the right of payment to all of the existing and future unsecured senior debt and junior lien debt of Borrowers and Note Guarantors, including the 2014 Senior Notes, to the extent of the value of collateral securing the 2015 Senior Notes; (iv) senior in right of payment to all of the existing and future subordinated debt of Borrowers and Note Guarantors; and (v) structurally subordinated to all existing and future liabilities of the Borrowers’ non-guarantor subsidiaries. The Borrowers may redeem some or all of the 2015 Senior Notes at any time prior to October 1, 2017 at a price equal to 100% of the principal amount redeemed plus a “make whole” premium and accrued and unpaid interest, if any. The 2015 Senior Notes are redeemable at our option, in whole or in part, at any time during the twelve-month period beginning on October 1, 2017 at 102.313% of the principal amount redeemed, at any time during the twelve-month period beginning on October 1, 2018 at 101.156% of the principal amount redeemed or at any time on or after October 1, 2019 at 100.0% of the principal amount redeemed. In addition, at any time prior to October 1, 2017, up to 40% of the aggregate principal amount of the 2015 Senior Notes may be redeemed with the net proceeds of certain equity offerings, at a redemption price equal to 104.625% of the principal amount of the 2015 Senior Notes plus accrued and unpaid interest, if any, to the redemption date. In connection with any tender offer for the 2015 Senior Notes, including a change of control offer or an asset sale offer, the Borrowers will have the right to redeem the 2015 Senior Notes at a redemption price equal to the amount offered in that tender offer if not less than 90% in aggregate principal amount of the outstanding 2015 Senior Notes validly tender and do not withdraw such 2015 Senior Notes in such tender offer. If the Borrowers experience a change of control, the holders of the 2015 Senior Notes will have the right to require the Borrowers to repurchase the 2015 Senior Notes at a purchase price equal to 101% of their aggregate principal amount plus accrued and unpaid interest and Additional Amounts (as defined in the 2015 Senior Notes Indenture), if any, to the date of such repurchase. 2014 Senior Notes At September 30, 2015, we had outstanding $2,250.0 million of 6.00% second lien senior secured notes due April 1, 2022 (the “2014 Senior Notes”). Tim Hortons Notes At the time of the Transactions, Tim Hortons had the following Canadian dollar denominated senior unsecured notes outstanding: (i) C$300.0 million aggregate principal amount of 4.20% Senior Unsecured Notes, Series 1, due June 1, 2017 (“Series 1 Notes”), (ii) C$450.0 million aggregate principal amount of 4.52% Senior Unsecured Notes, Series 2, due December 1, 2023 (“Series 2 Notes”) and (iii) C$450.0 million aggregate principal amount of 2.85% Senior Unsecured Notes, Series 3, due April 1, 2019 (“Series 3 Notes”) (collectively, the “Tim Hortons Notes”). During the nine months ended September 30, 2015, Tim Hortons accepted for purchase, and settled for cash, the following: (i) C$252.6 million principal amount of Series 1 Notes; (ii) C$447.4 million principal amount of Series 2 Notes and (iii) C$446.1 million principal amount of Series 3 Notes, pursuant to tender offers made following the Transactions. At December 31, 2014, the entire outstanding amount of the Tim Hortons Notes were classified within current liabilities, as we expected to fully redeem the Tim Hortons Notes during the first quarter of 2015. At September 30, 2015, the Tim Hortons Notes that remain outstanding, and therefore not redeemed, are classified within long-term liabilities, as we intend to leave these outstanding until maturity. On March 12, 2015, we made a mandatory prepayment on the 2014 Term Loan Facility of $42.7 million equal to the U.S. dollar equivalent of the principal amount of Tim Hortons Notes that remained outstanding after 90 days following the Closing Date. Debt issuance costs In connection with entering into the 2015 Amended Credit Agreement and issuing the 2015 Senior Notes, we incurred an aggregate of $80.3 million of costs that were recorded as deferred financing costs and included as a component of term debt, net of current portion within our condensed consolidated balance sheet. Interest Expense, net Interest expense, net consists of the following: Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 2014 Term Loan Facility $ 52.6 $ — $ 197.8 $ — 2015 Senior Notes 14.4 — 20.7 — 2014 Senior Notes 33.8 — 101.3 — Tim Hortons Notes 0.4 — 2.8 — 2012 Term Loan Facility — 12.8 — 38.3 Interest Rate Caps — 2.5 — 7.0 2010 Senior Notes — 19.6 — 58.8 2011 Discount Notes — 13.0 — 37.9 Amortization of deferred financing costs and debt issuance discount 9.7 2.6 25.0 7.8 Capital lease obligations 5.3 1.3 15.7 4.0 Other 0.7 0.3 2.3 0.9 Interest income (0.9 ) (0.8 ) (3.3 ) (2.8 ) Interest expense, net $ 116.0 $ 51.3 $ 362.3 $ 151.9

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Note 12. Income Taxes Our effective tax rate was 19.6% and 30.1% for the three and nine months ended September 30, 2015, respectively. The effective tax rate during these periods was primarily a result of the mix of income from multiple tax jurisdictions and the revaluation of certain monetary assets and liabilities due to changes in foreign currency exchange rates, partially offset by the favorable impact from a restructuring of certain legal entities. Our effective tax rate was 53.4% and 15.0% for the three and nine months ended September 30, 2014, respectively. We recognized an income tax benefit during the three months ended September 30, 2014 as a result of generating losses before income taxes during this period. The effective tax rate during these periods was primarily a result of the mix of income from multiple tax jurisdictions and losses on derivatives, partially offset by non-deductible TH transaction and restructuring costs.

Common Equity

Common Equity	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Common Equity	Note 13. Common Equity Pursuant to the terms of the partnership agreement, RBI, as the holder of Class A common units, is entitled to receive distributions from Partnership in an amount equal to the aggregate dividends payable by RBI to holders of RBI common shares, and the holders of Partnership exchangeable units are entitled to receive distributions from Partnership in an amount per unit equal to the dividend payable by RBI on each RBI common share. Additionally, if RBI proposes to redeem, repurchase or otherwise acquire any RBI common shares, the partnership agreement requires that Partnership, immediately prior to such redemption, repurchase or acquisition, make a distribution to RBI on the Class A common units in an amount sufficient for RBI to fund such redemption, repurchase or acquisition, as the case may be. Each holder of a Partnership exchangeable unit is entitled to vote in respect of matters on which holders of RBI common shares are entitled to vote through one special voting share of RBI. From and after December 12, 2015, the one year anniversary of the effective date of the Transactions, the holder of a Partnership exchangeable unit will have the right to require Partnership to exchange all or any portion of such holder’s Partnership exchangeable units for RBI common shares at a ratio of one common share for each Partnership exchangeable unit, subject to RBI’s right as the general partner of Partnership, in its sole discretion, to deliver a cash payment in lieu of RBI common shares. If RBI elects to make a cash payment in lieu of issuing common shares, the amount of the payment will be the weighted average trading price of the RBI common shares on the New York Stock Exchange for the 20 consecutive trading days ending on the last business day prior to the exchange date. Noncontrolling Interests The noncontrolling interest recognized in connection with the Restaurant VIEs of Tim Hortons was $1.4 million at September 30, 2015. We adjust the net income (loss) in our condensed consolidated statement of operations to exclude the noncontrolling interests’ proportionate share of results. Also, we present the proportionate share of equity attributable to the noncontrolling interests as a separate component of equity within our condensed consolidated balance sheet. Accumulated Other Comprehensive Income (Loss) The following table displays the change in the components of accumulated other comprehensive income (loss) (“AOCI”): Derivatives Pensions Foreign Currency AOCI Balances at December 31, 2014 $ 11.4 $ (10.6 ) $ (254.2 ) $ (253.4 ) Foreign currency translation adjustment — — (1,543.5 ) (1,543.5 ) Net change in fair value of derivatives, net of tax 479.4 — — 479.4 Amounts reclassified to earnings of cash flow hedges, net of tax 19.2 — — 19.2 Pension and post-retirement benefit plans, net of tax — (0.1 ) — (0.1 ) Amortization of prior service (credits) costs, net of tax — (1.3 ) — (1.3 ) Amortization of actuarial (gains) losses, net of tax — 1.3 — 1.3 Balances at September 30, 2015 $ 510.0 $ (10.7 ) $ (1,797.7 ) $ (1,298.4 ) The following table displays the reclassifications out of accumulated other comprehensive income (loss): Amounts Reclassified from AOCI Affected Line Item in the Three Months Ended September 30, Nine Months Ended September 30, Details about AOCI Components Statements of Operations 2015 2014 2015 2014 Gains (losses) on cash flow hedges: Interest rate derivative contracts Interest expense, net $ (3.5 ) $ (2.4 ) $ (8.5 ) $ (6.6 ) Interest rate derivative contracts Other operating expenses (income), net — 13.4 (27.6 ) 13.4 Forward-currency contracts Cost of sales 3.3 — 9.6 — Total before tax (0.2 ) 11.0 (26.5 ) 6.8 Income tax (expense) benefit — (4.3 ) 7.3 (2.7 ) Net of tax $ (0.2 ) $ 6.7 $ (19.2 ) $ 4.1 Defined benefit pension: Amortization of prior service credits (costs) SG&A (1) 0.8 0.7 2.2 2.2 Amortization of actuarial gains(losses) SG&A (1) (0.7 ) 0.1 (2.1 ) 0.2 Total before tax 0.1 0.8 0.1 2.4 Income tax (expense) benefit (0.1 ) (0.3 ) (0.1 ) (0.9 ) Net of tax $ — $ 0.5 $ — $ 1.5 Total reclassifications Net of tax $ (0.2 ) $ 7.2 $ (19.2 ) $ 5.6 (1) Refers to selling, general and administrative expenses in the condensed consolidated statements of operations.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 14. Fair Value Measurements The following table presents our assets and liabilities measured at fair value on a recurring basis and the levels of inputs used to measure fair value, which include derivatives designated as cash flow hedging instruments, derivatives designated as net investment hedges, derivatives not designated as hedging instruments, investments held in a rabbi trust which consist of money market accounts and mutual funds established to fund a portion of our current and future obligations under the Burger King Executive Retirement Plan (“ERP”), and ERP liabilities as well as their location on our condensed consolidated balance sheets as of September 30, 2015 and December 31, 2014: Fair Value Measurements Fair Value Measurements Balance Sheet Location (Level 1) (Level 2) Total (Level 1) (Level 2) Total Assets: Derivatives designated as cash flow hedges Foreign currency Trade and notes receivable, net $ — $ 4.9 $ 4.9 $ — $ 6.0 $ 6.0 Derivatives designated as net investment hedges Foreign currency Inventories and other current assets, net — — — — 2.1 2.1 Foreign currency Other assets, net — 718.7 718.7 — 75.9 75.9 Derivatives not designated as hedging instruments Foreign currency Trade and notes receivable, net — 0.7 0.7 — — — Interest rate Other assets, net — — — — 88.9 88.9 Other Investments held in a rabbi trust Inventories and other current assets, net 0.9 — 0.9 1.1 — 1.1 Investments held in a rabbi trust Other assets, net 4.1 — 4.1 5.2 — 5.2 Total assets at fair value $ 5.0 $ 724.3 $ 729.3 $ 6.3 $ 172.9 $ 179.2 Liabilities: Derivatives designated as cash flow hedges Interest rate Other liabilities, net $ — $ 52.3 $ 52.3 $ — $ 25.6 $ 25.6 Derivatives designated as net investment hedges Foreign currency Other liabilities, net — 23.3 23.3 — — — Derivatives not designated as hedging instruments Foreign currency Other accrued liabilities — 0.2 0.2 — — — Other ERP liabilities Other accrued liabilities — 0.9 0.9 — 1.1 1.1 ERP liabilities Other liabilities, net — 4.1 4.1 — 5.2 5.2 Total liabilities at fair value $ — $ 80.8 $ 80.8 $ — $ 31.9 $ 31.9 Our derivatives are valued using a discounted cash flow analysis that incorporates observable market parameters, such as interest rate yield curves and currency rates, and are classified as Level 2 within the valuation hierarchy. Derivative valuations incorporate credit risk adjustments that are necessary to reflect the probability of default by us or the counterparty. Investments held in a rabbi trust consist of money market funds and mutual funds and the fair value measurements are derived using quoted prices in active markets for the specific funds which are based on Level 1 inputs of the fair value hierarchy. The fair value measurements of the ERP liabilities are derived principally from observable market data which are based on Level 2 inputs of the fair value hierarchy. At September 30, 2015, the fair value of our variable rate term debt and bonds was estimated at $8.7 billion, compared to a carrying amount of $8.6 billion, net of original issue discount. At December 31, 2014, the fair value of our variable rate term debt and bonds was estimated at $10.1 billion, compared to a carrying amount of $10.0 billion, net of original issue discount. Fair value of variable rate term debt and fixed rate debt was estimated using inputs based on bid and offer prices and are Level 2 inputs within the fair value hierarchy. Certain nonfinancial assets and liabilities are measured at fair value on a nonrecurring basis. These assets and liabilities are not measured at fair value on an ongoing basis but are subject to periodic impairment tests. These items primarily include long-lived assets, goodwill, the Tim Hortons and Burger King brands and other intangible assets.

Derivative Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Note 15. Derivative Instruments We enter into derivative instruments for risk management purposes, including derivatives designated as cash flow hedges, derivatives designated as net investment hedges and those utilized as economic hedges. We use derivatives to manage exposure to fluctuations in interest rates and currency exchange rates. See Note 14 for fair value measurements of our derivative instruments. Interest Rate Swaps – outstanding as of September 30, 2015 During May 2015, we entered into a series of receive-variable, pay-fixed interest rate swaps to hedge the variability in the interest payments on $2,500.0 million of our 2014 Term Loan Facility beginning May 28, 2015, through the expiration of the final swap on March 31, 2021. The notional value of the swaps is $2,500.0 million. There are six sequential interest rate swaps to achieve the hedged position. Each year on March 31, the existing interest rate swap is scheduled to expire and be immediately replaced with a new interest rate swap until the expiration of the final swap on March 31, 2021. At inception, these interest rate swaps were designated as a cash flow hedge for hedge accounting, and as such, the effective portion of unrealized changes in market value are recorded in accumulated other comprehensive income (loss) (“AOCI”) and reclassified into earnings during the period in which the hedged forecasted transaction affects earnings. Gains and losses from hedge ineffectiveness are recognized in current earnings. Interest Rate Swaps – settled prior to September 30, 2015 The following derivative instruments were settled during May 2015. During November 2014, we entered into a series of receive-variable, pay-fixed interest rate swaps to hedge the variability in the interest payments associated with our 2014 Term Loan Facility beginning April 1, 2015, through the expiration of the final swap on March 31, 2021. The initial notional value of the swaps was $6,733.1 million, which initially aligned with the outstanding principal balance of the 2014 Term Loan Facility as of April 1, 2015, and was to be reduced quarterly in accordance with the principal repayments of the 2014 Term Loan Facility. There were six sequential interest rate swaps to achieve the hedged position. Each year on March 31, the existing interest rate swap was scheduled to expire and be immediately replaced with a new interest rate swap until the expiration of the arrangement on March 31, 2021. At inception, these interest rate swaps were designated as a cash flow hedge for hedge accounting, and as such, the effective portion of unrealized changes in market value were recorded in AOCI and reclassified into earnings during the period in which the hedged forecasted transaction affects earnings. Gains and losses from hedge ineffectiveness were recognized in earnings. During the first quarter of 2015, we temporarily discontinued hedge accounting on the entire balance of these interest rate swaps as a result of the $42.7 million mandatory prepayment of our 2014 Term Loan Facility as well as changes to forecasted cash flows and settled $42.7 million of these instruments equal to the amount of the mandatory prepayment of our 2014 Term Loan Facility. During this same period, of the remaining $6,690.4 million of notional outstanding, we re-designated $5,690.4 million of notional amount as a cash flow hedge for hedge accounting and $1,000.0 million of notional amount was not designated for hedge accounting and as such changes in fair value on this portion of the interest rate swaps were recognized in earnings. During April 2015, in order to offset the cash flows associated with our $1,000.0 million notional value receive-variable, pay-fixed interest rate swap that was not designated for hedge accounting, we entered into a pay-variable, receive-fixed mirror interest rate swap with a notional value of $1,000.0 million and a maturity date of March 31, 2021. The following derivative instruments were settled during May 2015. During October 2014, we entered into a series of receive-variable, pay-fixed interest rate swaps with a combined initial notional value of $6,750.0 million that was amortized each quarter at the same rate of the 2014 Term Loan Facility. To offset the cash flows associated with these interest rate swaps, in November 2014 we entered into a series of receive-fixed, pay-variable mirror interest rate swaps with a combined initial notional value of $6,750.0 million that was amortized each quarter at the same rate of the 2014 Term Loan Facility. For all of these derivative instruments, each year on March 31, the existing interest rate swap was scheduled to expire and be immediately replaced with a new interest rate swap until the expiration of the arrangement on March 31, 2021. These interest rate swaps were not designated for hedge accounting and as such changes in fair value were recognized in earnings. In connection with the interest rate swaps settled during May 2015, we paid $36.2 million that is reflected as a use of cash within investing activities in the condensed consolidated statement of cash flows for the nine months ended September 30, 2015. The net unrealized loss remaining in AOCI totaled $84.6 million at the date of settlement and will be reclassified into interest expense, net as the original hedged forecasted transaction affects earnings. The amount of pre-tax losses in AOCI as of September 30, 2015 that we expect to be reclassified into interest expense within the next 12 months is $12.7 million. Interest Rate Swaps – settled prior to December 31, 2014 During 2012, we entered into three forward-starting interest rate swaps with a total notional value of $2,300.0 million to hedge the variability of forecasted interest payments on our forecasted debt issuance attributable to changes in LIBOR. These swaps were settled during the fourth quarter of 2014. The forward-starting interest rate swaps fixed LIBOR on $1,000.0 million of floating-rate debt beginning 2015 and an additional $1,300.0 million of floating-rate debt starting 2016. During 2014, we discontinued hedge accounting on our forward-starting interest rate swaps as it was probable at the time that the forecasted transactions will not occur since we intended to repay our outstanding 2012 Term Loan Facility concurrently with the Transactions and did not anticipate issuing new debt in 2015 or 2016. Whenever hedge accounting is discontinued and the derivative remains outstanding, we continue to carry the derivative at its fair value on the balance sheet and recognize any subsequent changes in fair value in earnings. When it is no longer probable that a forecasted transaction will occur, we discontinue hedge accounting and recognize immediately in earnings any gains and losses, attributable to those forecasted transactions that are probable not to occur, that were recorded in AOCI related to the hedging relationship. Prior to the discontinuance of hedge accounting, we accounted for these swaps as cash flow hedges, and as such, the effective portion of unrealized changes in market value was recorded in AOCI and was to be reclassified into earnings during the period in which the hedged forecasted transaction affects earnings. Gains and losses from hedge ineffectiveness are recognized in earnings. Cross-Currency Rate Swaps To protect the value of our investments in our foreign operations against adverse changes in foreign currency exchange rates, we may, from time to time, hedge a portion of our net investment in one or more of our foreign subsidiaries by using cross-currency rate swaps. At September 30, 2015, we designated cross-currency rate swap contracts between the Canadian dollar and U.S. dollar and the Euro and U.S. dollar as net investment hedges of a portion of our equity in foreign operations in those currencies. The component of the gains and losses on our net investment in these designated foreign operations driven by changes in foreign exchange rates are economically offset by movements in the fair value of our cross currency swap contracts. The fair value of the swaps is calculated each period with changes in fair value reported in AOCI net of tax. Such amounts will remain in AOCI until the complete or substantially complete liquidation of our investment in the underlying foreign operations. At September 30, 2015, we had outstanding cross-currency rate swaps in which we pay quarterly between 4.802% and 7.002% on a tiered payment structure per annum on the Canadian dollar notional amount of C$5,641.7 million and receive quarterly between 3.948% and 6.525% on a tiered payment structure per annum on the U.S. dollar notional amount of $5,000.0 million through the maturity date of March 31, 2021. At inception, these derivative instruments were not designated for hedge accounting and, as such, changes in fair value were initially recognized in earnings. Beginning with the closing of the Transactions on December 12, 2014, we designated these cross-currency rate swaps as hedges and began accounting for these derivative instruments as net investment hedges. At September 30, 2015, we also had outstanding a cross-currency rate swap in which we pay quarterly fixed-rate interest payments on the Euro notional amount of €1,107.8 million and receive quarterly fixed-rate interest payments on the U.S. dollar notional amount of $1,200.0 million through the maturity date of March 31, 2021. At inception, this cross-currency rate swap was designated as a hedge and is accounted for as a net investment hedge. During the nine months ended September 30, 2015, we terminated our cross-currency rate swaps entered into prior to the Transactions with an aggregate notional value of $315.0 million. In connection with this termination, we received $52.1 million which is reflected as a source of cash provided by investing activities in the consolidated statement of cash flows for the nine months ended September 30, 2015. The net unrealized gains totaled $31.8 million as of September 30, 2015. Such amounts will remain in AOCI until the complete or substantially complete liquidation of our investment in the underlying foreign operations. At inception, these cross-currency rate swaps were designated as a hedge and were accounted for as net investment hedges. A total notional value of $115.0 million of these swaps were contracts to exchange quarterly fixed-rate interest payments we make in Euros for quarterly fixed-rate interest payments we receive in U.S. dollars and had an original maturity of October 19, 2016. A total notional value of $200.0 million of these swaps were contracts to exchange quarterly floating-rate interest payments we make in Euros based on EURIBOR for quarterly floating-rate interest payments we receive in U.S. dollars based on LIBOR and had an original maturity of September 28, 2017. These cross-currency rate swaps also required the exchange of Euros and U.S. dollar principal payments upon maturity. Foreign Currency Exchange Contracts We use foreign exchange derivative instruments to manage the impact of foreign exchange fluctuations on U.S. dollar purchases and payments, such as coffee made by our Canadian Tim Hortons operations. At September 30, 2015, we had outstanding forward currency contracts to manage this risk in which we sell Canadian dollars and buy U.S. dollars with a notional value of $145.9 million with maturities to October 2016. We have designated these instruments as cash flow hedges, and as such, the effective portion of unrealized changes in market value are recorded in AOCI and are reclassified into earnings during the period in which the hedged forecasted transaction affects earnings. Gains and losses from hedge ineffectiveness are recognized in current earnings. Interest Rate Caps During 2010, we entered into interest rate cap agreements (the “Cap Agreements”) to manage interest rate risk related to our variable rate debt. The six year Cap Agreements were a series of individual caplets that reset and settled quarterly with an original maturity of October 19, 2016, consistent with the payment dates of our LIBOR-based term debt. The Cap Agreements were designated as cash flow hedges and, to the extent they were effective in offsetting the variability of the variable rate interest payments, changes in the derivatives’ fair values were not included in earnings but were included in AOCI. At each cap maturity date, the portion of the fair value attributable to the matured cap was reclassified from AOCI into earnings as a component of interest expense, net. During 2014, we terminated the Cap Agreements and discontinued hedge accounting for our Cap Agreements in connection with the repayment of the 2012 Term Loans, 2010 Senior Notes and 2011 Discount Notes concurrent with the Transactions. Credit Risk By entering into derivative instrument contracts, we are exposed to counterparty credit risk. Counterparty credit risk is the failure of the counterparty to perform under the terms of the derivative contract. When the fair value of a derivative contract is in an asset position, the counterparty has a liability to us, which creates credit risk for us. We attempt to minimize this risk by selecting counterparties with investment grade credit ratings and regularly monitoring our market position with each counterparty. Credit-Risk Related Contingent Features Our derivative instruments do not contain any credit-risk related contingent features. The following tables present the required quantitative disclosures for our derivative instruments: Gain (Loss) Recognized in Other Comprehensive Income (Loss) (effective portion) Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Derivatives designated as cash flow hedges: Interest rate caps $ — $ 0.4 $ — $ (1.9 ) Interest rate swaps $ (53.4 ) $ (22.9 ) $ (139.3 ) $ (129.9 ) Forward-currency contracts $ 8.0 $ — $ 13.5 $ — Derivatives designated as net investment hedges: Cross-currency rate swaps $ 397.7 $ 34.9 $ 666.7 $ 36.6 Classification on Condensed Consolidated Statements of Operations Gain (Loss) Reclassified from AOCI into Earnings Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Interest expense, net $ (3.5 ) $ (2.4 ) $ (8.5 ) $ (6.6 ) Other operating expenses (income), net $ — $ 13.4 $ (27.6 ) $ 13.4 Cost of sales $ 3.3 $ — $ 9.6 $ — Gain (Loss) Recognized in other operating expenses (income), net Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Derivatives not designated as hedging instruments: Interest rate swaps $ — $ 12.1 $ (12.4 ) $ 12.1 Forward-currency contracts $ 1.5 $ (113.6 ) $ 4.3 $ (113.6 ) Ineffectiveness of cash flow hedges: Interest rate swaps $ — $ — $ (1.6 ) $ —

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	Note 16. Share-Based Compensation Share-based incentive awards are provided to employees, directors and other persons who provide services to RBI, Partnership or subsidiaries under the terms of various share-based compensation plans. We recorded $14.4 million of share-based compensation expense in selling, general and administrative expenses for the three months ended September 30, 2015 compared to $3.5 million for the three months ended September 30, 2014. We recorded $36.9 million of share-based compensation expense in selling, general and administrative expenses for the nine months ended September 30, 2015 compared to $9.5 million for the nine months ended September 30, 2014. The increase in share-based compensation was mainly due to $4.2 million and $16.6 million during the three and nine months ended September 30, 2015, respectively, related to the remeasurement of liability-classified stock options to fair value, incremental expense of $4.6 million related to a stock option modification during the three and nine months ended September 30, 2015, and additional stock options granted during 2015 and 2014.

Franchise and Property Revenues

Franchise and Property Revenues	9 Months Ended
	Sep. 30, 2015
Other Industries [Abstract]
Franchise and Property Revenues	Note 17. Franchise and Property Revenues Franchise and property revenues consist of the following: Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Franchise royalties $ 242.8 $ 182.3 $ 697.8 $ 516.9 Property revenues 191.7 54.3 567.7 162.1 Franchise fees and other revenue 39.3 23.4 116.5 46.3 Franchise and property revenues $ 473.8 $ 260.0 $ 1,382.0 $ 725.3

Other Operating Expenses (Incom

Other Operating Expenses (Income), net	9 Months Ended
	Sep. 30, 2015
Other Income and Expenses [Abstract]
Other Operating Expenses (Income), net	Note 18. Other Operating Expenses (Income), net Other operating expenses (income), net consists of the following: Three Months Ended Nine Months Ended 2015 2014 2015 2014 Net losses (gains) on disposal of assets, restaurant closures and refranchisings $ 0.5 $ 8.4 $ (6.6 ) $ 16.3 Litigation settlements and reserves, net 0.1 1.6 1.8 3.8 Net losses (gains) on derivatives (1.5 ) 147.9 37.3 147.9 Net losses (gains) on foreign exchange 10.9 (18.9 ) 45.1 (21.4 ) Other, net (0.6 ) 6.9 4.6 9.2 Other operating (income) expenses, net $ 9.4 $ 145.9 $ 82.2 $ 155.8 Net losses (gains) on disposal of assets, restaurant closures and refranchisings for the nine months ended September 30, 2015 primarily reflects gains in connection with refranchisings in our TH business and gains related to a lease termination as well as the write-off of unfavorable lease balances related to this lease termination in our BK business. Net losses (gains) on derivatives for the nine months ended September 30, 2015 primarily reflects the reclassification of losses on cash flow hedges from accumulated other comprehensive income (loss) to earnings as a result of de-designation and settlement of certain interest rate swaps. During the three and nine months ended September 30, 2014, we entered into a foreign currency swap and two foreign currency option contracts to hedge our exposure to the volatility of the Canadian dollar in connection with the Transactions. We recorded a net loss on derivatives of $113.6 million related to the change in fair value on these instruments and an expense of $59.8 million related to the premium on the foreign currency option contracts. Additionally, as a result of discontinuing hedge accounting on our interest rate caps and forward-starting interest rate swaps, we recognized a gain of $12.1 million related to the change in fair value on our forward-starting interest rate swaps and a net gain of $13.4 million related to the reclassification of amounts from AOCI into earnings related to both instruments. Net losses (gains) on foreign exchange is primarily related to revaluation of foreign denominated assets and liabilities.

Variable Interest Entities

Variable Interest Entities	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entities	Note 19. Variable Interest Entities VIEs for which we are the primary beneficiary We consolidate 198 Restaurant VIEs where TH is the restaurants’ primary beneficiary and Advertising VIEs. During the three months ended September 30, 2015, sales and cost of sales associated with Restaurant VIEs were $54.6 million and $53.5 million, respectively. During the nine months ended September 30, 2015, sales and cost of sales associated with Restaurant VIEs were $180.2 million and $176.6 million, respectively. The balance sheet data associated with Restaurant VIEs and Advertising VIEs presented on a gross basis, prior to consolidation adjustments, are as follows: As of September 30, 2015 As of December 31, 2014 Restaurant Advertising Restaurant Advertising Cash and cash equivalents $ 3.8 $ — $ 5.9 $ — Inventories and other current assets, net 3.5 — 5.2 — Advertising fund restricted assets – current — 58.6 — 53.0 Property and equipment, net 7.3 40.6 10.7 55.7 Other assets, net 0.1 0.1 0.2 0.4 Total assets $ 14.7 $ 99.3 $ 22.0 $ 109.1 Notes payable to Tim Hortons Inc. – current (1)(2) $ 7.1 $ 9.9 $ 9.2 $ 11.4 Other accrued liabilities 4.8 — 7.5 0.2 Advertising fund liabilities – current — 53.1 — 45.5 Notes payable to Tim Hortons Inc. – long-term (1)(2) 0.1 32.2 0.3 45.5 Other liabilities, net 1.5 4.1 3.9 6.5 Total liabilities 13.5 99.3 20.9 109.1 Equity of VIEs 1.2 — 1.1 — Total liabilities and equity $ 14.7 $ 99.3 $ 22.0 $ 109.1 (1) Various assets and liabilities are eliminated upon the consolidation of these VIEs. (2) In fiscal 2014, the Ad Fund entered into an agreement with a Tim Hortons subsidiary for the Tim Card Revolving Credit Facility and the Tim Card Loan. These balances are eliminated upon consolidation of the Ad Fund. The liabilities recognized as a result of consolidating these VIEs do not necessarily represent additional claims on our general assets; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims by our creditors as they are not legally included within RBI’s general assets. VIEs for which we are not the primary beneficiary We have investments in certain TH real estate ventures and certain BK master franchisees, which were determined to be VIEs of which we are not the primary beneficiary. We do not consolidate these entities as control is considered to be shared by both TH and the other joint owners in the case of the TH real estate ventures, or control rests with other parties in the case of BK master franchisee VIEs.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Reporting	Note 20. Segment Reporting Under the Tim Hortons brand, we operate in the donut/coffee/tea category of the quick service segment of the restaurant industry. Under the Burger King brand, we operate in the fast food hamburger restaurant category of the quick service segment of the restaurant industry. We generate revenue from four primary sources: (i) franchise revenues, consisting primarily of royalties based on a percentage of sales reported by franchise restaurants and franchise fees paid by franchisees; (ii) property revenues from properties we lease or sublease to franchisees; (iii) retail sales at Company restaurants; and (iv) distribution sales to Tim Hortons franchisees, which are sales related to our supply chain operations, including manufacturing, procurement, warehousing and distribution. Prior to the first quarter of 2015, we had five operating segments consisting of TH and four geographical regions of BK. We completed an internal reorganization of our business following the Transactions, which resulted in two brand presidents, both of whom report to our chief operating decision maker (“CODM”), who is our Chief Executive Officer. This reorganization changed the way our CODM manages and evaluates our business. Accordingly, during the first quarter of 2015, we determined we had two operating segments: (1) TH, which includes all operations of our Tim Hortons brand and (2) BK, which includes all operations of our Burger King brand. We also determined that our two operating segments represent our reportable segments. This change had no effect on our previously reported consolidated results of operations, financial position or cash flows. In connection with this change, we have reclassified historical amounts to conform to our current segment presentation. Revenues by operating segment consist of the following: Three Months Ended September 30, Nine Months Ended 2015 2014 2015 2014 Revenues: TH $ 737.7 $ — $ 2,185.4 $ — BK 282.0 278.9 809.8 781.0 Total revenues $ 1,019.7 $ 278.9 $ 2,995.2 $ 781.0 Only Canada and the U.S. represented more than 10% of our total revenues during the three and nine months ended September 30, 2015 and only the U.S. represented more than 10% of our total revenues during the three and nine months ended September 30, 2014. Revenues in Canada and the U.S. totaled $658.1 million and $244.3 million for the three months ended September 30, 2015, respectively. Revenues in Canada and the U.S. totaled $1,943.1 million and $726.2 million for the nine months ended September 30, 2015, respectively. Revenues in the U.S. totaled $159.6 million and $454.2 million for the three and nine months ended September 30, 2014, respectively. Our measure of segment income is Adjusted EBITDA. Adjusted EBITDA represents earnings (net income or loss) before interest, (gain) loss on early extinguishment of debt, taxes, depreciation and amortization, adjusted to exclude the impact of share-based compensation and non-cash incentive compensation expense, other operating expenses (income), net, (income) loss from equity method investments, net of cash distributions received from equity method investments, and all other specifically identified items that management believes do not directly reflect our core operations. Adjusted EBITDA assists management in comparing segment performance by removing the impact of such items, including acquisition accounting impact on cost of sales and Tim Hortons transaction and restructuring costs. A reconciliation of segment income to net income (loss) consists of the following: Three Months Ended Nine Months Ended 2015 2014 2015 2014 Segment Income: TH $ 244.0 $ — $ 663.3 $ — BK 196.7 194.4 560.3 536.9 Adjusted EBITDA 440.7 194.4 1,223.6 536.9 Share-based compensation and non-cash incentive compensation expense 15.5 4.5 37.5 12.2 Acquisition accounting impact on cost of sales (0.3 ) — 0.5 — TH transaction and restructuring costs 24.3 30.7 79.7 30.7 Impact of equity method investments (a) 4.7 (4.1 ) 15.7 5.8 Other operating expenses (income), net 9.4 145.9 82.2 155.8 EBITDA 387.1 17.4 1,008.0 332.4 Depreciation and amortization 43.1 16.5 137.8 48.7 Income from operations 344.0 0.9 870.2 283.7 Interest expense, net 116.0 51.3 362.3 151.9 (Gain) loss on early extinguishment of debt 0.4 — 40.0 — Income tax expense (benefit) 44.7 (26.9 ) 140.7 19.8 Net income (loss) $ 182.9 $ (23.5 ) $ 327.2 $ 112.0 (a) Represents (i) (income) loss from equity method investments and (ii) cash distributions received from our equity method investments. Cash distributions received from our equity method investments are included in segment income.

Supplemental Financial Informat

Supplemental Financial Information	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplemental Financial Information	Note 21. Supplemental Financial Information On May 22, 2015, 1011778 B.C Unlimited Liability Company (the “Parent Issuer”) and New Red Finance Inc. (the “Co-Issuer” and together with the Parent Issuer, the “Issuers”) entered into the 2015 Amended Credit Agreement that provides for obligations under the 2014 Credit Facilities. On May 22, 2015 the Issuers entered into the 2015 Senior Notes Indenture with respect to the 2015 Senior Notes. On October 8, 2014 the Issuers entered into an indenture (the “2014 Senior Notes Indenture”) with respect to the 2014 Senior Notes. The 2015 Amended Credit Agreement, the 2015 Senior Notes Indenture and the 2014 Senior Notes Indenture allow the financial reporting obligation of the Parent Issuer to be satisfied through the reporting of Partnership’s consolidated financial information, provided that the consolidated financial information of the Parent Issuer and its restricted subsidiaries is presented on a standalone basis. The following represents the condensed consolidating financial information for the Parent Issuer and its restricted subsidiaries (“Borrowers”) on a consolidated basis, together with eliminations, as of and for the periods indicated. The condensed consolidating financial information of Partnership is combined with the financial information of its wholly-owned subsidiaries that are also parent entities of the Parent Issuer and presented in a single column under the heading “RBILP”. The consolidating financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the Issuers and Partnership operated as independent entities. RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Balance Sheets (In millions) As of September 30, 2015 Borrowers RBILP Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 971.7 $ — $ — $ 971.7 Trade and notes receivable, net 371.5 — — 371.5 Inventories and other current assets, net 154.7 — — 154.7 Advertising fund restricted assets 58.6 — — 58.6 Deferred income taxes, net 81.3 — — 81.3 Total current assets 1,637.8 — — 1,637.8 Property and equipment, net 2,212.0 — — 2,212.0 Intangible assets, net 9,408.9 — — 9,408.9 Goodwill 4,617.3 — — 4,617.3 Net investment in property leased to franchisees 123.4 — — 123.4 Intercompany receivable — 120.2 (120.2 ) — Investment in subsidiaries — 6,598.4 (6,598.4 ) — Other assets, net 1,031.9 3.8 — 1,035.7 Total assets $ 19,031.3 $ 6,722.4 $ (6,718.6 ) $ 19,035.1 LIABILITIES, PARTNERSHIP PREFERRED UNITS AND EQUITY Current liabilities: Accounts and drafts payable $ 337.5 $ — $ — $ 337.5 Accrued advertising 47.4 — — 47.4 Other accrued liabilities 488.4 120.2 — 608.6 Gift card liability 112.6 — — 112.6 Advertising fund liabilities 53.1 — — 53.1 Current portion of long term debt and capital leases 56.5 — — 56.5 Total current liabilities 1,095.5 120.2 — 1,215.7 Term debt, net of current portion 8,471.7 — — 8,471.7 Capital leases, net of current portion 207.9 — — 207.9 Other liabilities, net 848.4 — — 848.4 Payables to affiliates 120.2 — (120.2 ) — Deferred income taxes, net 1,689.2 — — 1,689.2 Total liabilities 12,432.9 120.2 (120.2 ) 12,432.9 Partnership preferred units — 3,297.0 — 3,297.0 Partners’ capital: Class A Common Units — 2,015.1 — 2,015.1 Partnership exchangeable units — 2,587.1 — 2,587.1 Common shares 7,720.3 — (7,720.3 ) — (Accumulated deficit) retained earnings 175.1 — (175.1 ) — Accumulated other comprehensive income (loss) (1,298.4 ) (1,298.4 ) 1,298.4 (1,298.4 ) Total Partners’ capital/shareholders’ equity 6,597.0 3,303.8 (6,597.0 ) 3,303.8 Noncontrolling interests 1.4 1.4 (1.4 ) 1.4 Total equity 6,598.4 3,305.2 (6,598.4 ) 3,305.2 Total liabilities, Partnership preferred units and equity $ 19,031.3 $ 6,722.4 $ (6,718.6 ) $ 19,035.1 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) Three Months Ended September 30, 2015 Borrowers RBILP Eliminations Consolidated Revenues: Sales $ 545.9 $ — $ — $ 545.9 Franchise and property revenues 473.8 — — 473.8 Total revenues 1,019.7 — — 1,019.7 Cost of sales 446.6 — — 446.6 Franchise and property expenses 114.4 — — 114.4 Selling, general and administrative expenses 104.3 — — 104.3 (Income) loss from equity method investments 1.0 — — 1.0 Other operating (income) expenses, net 9.4 — — 9.4 Total operating costs and expenses 675.7 — — 675.7 Income (loss) from operations 344.0 — — 344.0 Interest expense, net 116.0 — — 116.0 Loss on early extinguishment of debt 0.4 — — 0.4 Income (loss) before income taxes 227.6 — — 227.6 Income tax expense (benefit) 44.7 — — 44.7 Net income (loss) 182.9 — — 182.9 Equity in earnings of consolidated subsidiaries — 182.9 (182.9 ) — Net income (loss) 182.9 182.9 (182.9 ) 182.9 Net income attributable to noncontrolling interests 0.9 0.9 (0.9 ) 0.9 Partnership preferred unit distributions — 67.5 — 67.5 Net income (loss) attributable to common unitholders / shareholders $ 182.0 $ 114.5 $ (182.0 ) $ 114.5 Total comprehensive income (loss) $ (149.4 ) $ (149.4 ) $ 149.4 $ (149.4 ) RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) Nine Months Ended September 30, 2015 Borrowers RBILP Eliminations Consolidated Revenues: Sales $ 1,613.2 $ — $ — $ 1,613.2 Franchise and property revenues 1,382.0 — — 1,382.0 Total revenues 2,995.2 — — 2,995.2 Cost of sales 1,354.6 — — 1,354.6 Franchise and property expenses 365.2 — — 365.2 Selling, general and administrative expenses 317.3 — — 317.3 (Income) loss from equity method investments 5.7 — — 5.7 Other operating (income) expenses, net 82.2 — — 82.2 Total operating costs and expenses 2,125.0 — — 2,125.0 Income (loss) from operations 870.2 — — 870.2 Interest expense, net 362.3 — — 362.3 Loss on early extinguishment of debt 40.0 — — 40.0 Income (loss) before income taxes 467.9 — — 467.9 Income tax expense (benefit) 140.7 — — 140.7 Net income (loss) 327.2 — — 327.2 Equity in earnings of consolidated subsidiaries — 327.2 (327.2 ) — Net income (loss) 327.2 327.2 (327.2 ) 327.2 Net income attributable to noncontrolling interests 2.9 2.9 (2.9 ) 2.9 Partnership preferred unit distributions — 203.7 — 203.7 Net income (loss) attributable to common unitholders / shareholders $ 324.3 $ 120.6 $ (324.3 ) $ 120.6 Total comprehensive income (loss) $ (717.8 ) $ (717.8 ) $ 717.8 $ (717.8 ) RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) Nine Months Ended September 30, 2015 Borrowers RBILP Eliminations Consolidated Cash flows from operating activities: Net income (loss) $ 327.2 $ 327.2 $ (327.2 ) $ 327.2 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (327.2 ) 327.2 — Depreciation and amortization 137.8 — — 137.8 (Gain) loss on early extinguishment of debt 40.0 — — 40.0 Amortization of deferred financing costs and debt issuance discount 25.0 — — 25.0 (Income) loss from equity method investments 5.7 — — 5.7 Loss (gain) on remeasurement of foreign denominated transactions 31.1 — — 31.1 Net losses (gains) on derivatives 50.1 — — 50.1 Net losses (gains) on refranchisings and dispositions of assets (5.8 ) — — (5.8 ) Bad debt expense (recoveries), net 0.9 — — 0.9 Share-based compensation expense 36.9 — — 36.9 Acquisition accounting impact on cost of sales 0.5 — — 0.5 Deferred income taxes (114.8 ) — — (114.8 ) Changes in current assets and liabilities, excluding acquisitions and dispositions: Reclassification of restricted cash to cash and cash equivalents 79.2 — — 79.2 Trade and notes receivable 35.4 — — 35.4 Inventories and other current assets (5.1 ) — — (5.1 ) Accounts and drafts payable 138.8 — — 138.8 Accrued advertising 29.8 — — 29.8 Other accrued liabilities 172.2 — — 172.2 Other long-term assets and liabilities (34.5 ) — (34.5 ) Net cash provided by operating activities 950.4 — — 950.4 Cash flows from investing activities: Payments for property and equipment (82.9 ) — — (82.9 ) Proceeds (payments) from refranchisings, disposition of assets and restaurant closures 16.9 — — 16.9 Return of investment on direct financing leases 12.1 — — 12.1 Settlement of derivatives, net 11.8 — — 11.8 Other investing activities 2.1 — — 2.1 Net cash provided by (used for) investing activities (40.0 ) — — (40.0 ) Cash flows from financing activities: Proceeds from Senior Notes 1,250.0 — — 1,250.0 Repayments of term debt, Tim Hortons Notes and capital leases (2,610.6 ) — — (2,610.6 ) Payment of financing costs (81.3 ) — — (81.3 ) Distributions on partnership units — (238.8 ) — (238.8 ) Capital distributions to RBI Inc. — (0.1 ) — (0.1 ) Other financing activities (3.9 ) — — (3.9 ) Intercompany financing (238.9 ) 238.9 — — Net cash provided by (used for) financing activities (1,684.7 ) — — (1,684.7 ) Effect of exchange rates on cash and cash equivalents (57.2 ) — — (57.2 ) Increase (decrease) in cash and cash equivalents (831.5 ) — — (831.5 ) Cash and cash equivalents at beginning of period 1,803.2 — — 1,803.2 Cash and cash equivalents at end of period $ 971.7 $ — $ — $ 971.7

Subsequent Event

Subsequent Event	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Event	Note 22. Subsequent Event Dividends On October 2, 2015, RBI paid a cash dividend of $0.12 per RBI common share to common shareholders of record on August 28, 2015. Partnership made a distribution to RBI as holder of Class A common units in the amount of the aggregate dividends declared and paid by RBI on RBI common shares and also made a distribution in respect of each Partnership exchangeable unit in the amount of $0.12 per exchangeable unit to holders of record on August 28, 2015. On October 1, 2015, RBI paid a cash dividend of $0.98 per Preferred Share, for a total dividend of $67.5 million, to the holder of the Preferred Shares. The dividend on the Preferred Shares included the amount due for the third calendar quarter of 2015. Partnership made a distribution to RBI as holder of the Partnership preferred units in an equal amount on the same date. On October 27, 2015, the RBI board of directors declared a cash dividend of $0.13 per RBI common share, which will be paid on January 5, 2016 to RBI common shareholders of record on November 25, 2015. Partnership will make a distribution to RBI as holder of Class A common units in the amount of the aggregate dividends declared and paid by RBI on RBI common shares. Partnership will also make a distribution in respect of each Partnership exchangeable unit in the amount of $0.13 per Partnership exchangeable unit, and the record date and payment date for such distribution will be the same as the record date and payment date for the cash dividend per RBI common share set forth above. On October 26, 2015, the RBI board of directors declared a cash dividend of $0.98 per Preferred Share, for a total dividend of $67.5 million which will be paid to the holder of the Preferred Shares on January 4, 2016. The dividend on the Preferred Shares includes the amount due for the fourth calendar quarter of 2015. Partnership will make a distribution to RBI as holder of the Partnership preferred units in an equal amount on the same date.

Description of Business and O32

Description of Business and Organization (Tables)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Restaurant Count for Geographic Areas	The following table outlines our restaurant count and activity, by brand and consolidated, for the periods indicated. Tim Hortons Burger King System Wide Total restaurants – December 31, 2014 4,671 14,372 19,043 Openings 205 534 739 Closures (31 ) (237 ) (268 ) Total restaurants – September 30, 2015 4,845 14,669 19,514

The Transactions (Tables)

The Transactions (Tables)	9 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Summary of Assets Acquired and Liabilities Assumed	December 12, 2014 Total current assets $ 654.9 Property and equipment 1,673.0 Intangible assets 7,819.3 Other assets, net 146.2 Accounts payable (228.2 ) Advertising fund liabilities (49.7 ) Other accrued liabilities (211.0 ) Total debt and capital lease obligations (1,358.0 ) Other liabilities, net (375.3 ) Deferred income taxes, net (1,415.2 ) Total identifiable net assets 6,656.0 Noncontrolling interest (1.1 ) Goodwill 4,640.0 Total consideration $ 11,294.9
Decrease in Goodwill Due to Changes to Preliminary Estimates of Fair Values and Allocation of Purchase Price	The adjustments to the preliminary estimate of net assets acquired resulted in a corresponding $623.2 million decrease in estimated goodwill due to the following changes to preliminary estimates of fair value and allocation of purchase price: Increase (Decrease) Change in: Total current assets $ (14.2 ) Property and equipment 105.0 Other assets (53.7 ) Other accrued liabilities (11.3 ) Other liabilities, net 65.0 Intangible assets (1,001.7 ) Total debt and capital lease obligations 124.2 Deferred income taxes, net 163.5 Total decrease in goodwill $ (623.2 )

Earnings (Loss) Per Unit_Share

Earnings (Loss) Per Unit/Share (Tables)	9 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Basic and Diluted Earnings (Loss) Per Unit/Share	Basic and diluted earnings (loss) per unit/share are as follows (in millions, except per unit/share information): Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Numerator - Basic and Diluted: Net income (loss) attributable to common unitholders/shareholders $ 114.5 $ (23.5 ) $ 120.6 $ 112.0 Allocation of net income (loss) among partner interests and common shareholders: Net income (loss) allocated to Class A common unitholders $ 49.6 $ — $ 52.2 $ — Net income (loss) allocated to Partnership exchangeable unitholders 64.9 — 68.4 — Net income (loss) allocated to common shareholders — (23.5 ) — 112.0 Net income (loss) attributable to common unitholders / shareholders $ 114.5 $ (23.5 ) $ 120.6 $ 112.0 Denominator - Basic and Diluted partnership units: Weighted average Class A common units 202.0 — 202.0 — Weighted average Partnership exchangeable units 265.0 — 265.0 — Total weighted average basic and diluted units outstanding 467.0 — 467.0 — Denominator - common shares: Weighted average common shares - basic — 352.0 — 351.9 Effect of other dilutive securities — — — 7.3 Weighted average common shares - diluted — 352.0 — 359.2 Earnings (loss) per unit / share - basic: Class A common units $ 0.25 — $ 0.26 — Partnership exchangeable units $ 0.25 — $ 0.26 — Common shares — $ (0.07 ) — $ 0.32 Earnings (loss) per unit / share - diluted: Class A common units $ 0.25 — $ 0.26 — Partnership exchangeable units $ 0.25 — $ 0.26 — Common shares — $ (0.07 ) — $ 0.31 Anti-dilutive stock options outstanding — 19.5 — 3.6

Inventories and Other Current35

Inventories and Other Current Assets, net (Tables)	9 Months Ended
	Sep. 30, 2015
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Inventories and Other Current Assets, Net	Inventories and other current assets, net consist of the following: As of September 30, December 31, Raw materials $ 35.2 $ 26.3 Finished goods 63.6 71.8 Total Inventory 98.8 98.1 Refundable and prepaid income taxes 18.3 18.3 Prepaid rent 6.5 13.4 Prepaids and other current assets 31.1 41.4 Inventories and other current assets, net $ 154.7 $ 171.2

Intangible Assets, net and Go36

Intangible Assets, net and Goodwill (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets, Net and Goodwill	Intangible assets, net and goodwill consist of the following: As of September 30, 2015 December 31, 2014 Gross Accumulated Net Gross Accumulated Net Identifiable assets subject to amortization: Franchise agreements $ 661.0 $ (100.7 ) $ 560.3 $ 696.8 $ (83.1 ) $ 613.7 Favorable leases 452.1 (98.1 ) 354.0 490.7 (62.8 ) 427.9 Subtotal 1,113.1 (198.8 ) 914.3 1,187.5 (145.9 ) 1,041.6 Indefinite lived intangible assets: Tim Hortons $ 6,380.1 $ — $ 6,380.1 $ 7,236.5 $ — $ 7,236.5 Burger King 2,114.5 — 2,114.5 2,167.0 — 2,167.0 Subtotal 8,494.6 — 8,494.6 9,403.5 — 9,403.5 Intangible assets, net $ 9,408.9 $ 10,445.1 Goodwill $ 4,617.3 $ 5,230.1

Other assets, net (Tables)

Other assets, net (Tables)	9 Months Ended
	Sep. 30, 2015
Investments, All Other Investments [Abstract]
Other Assets, Net	Other assets, net consist of the following: As of September 30, December 31, Derivative assets - noncurrent $ 718.7 $ 164.8 Equity method investments 143.3 169.7 Other assets 173.7 111.0 Other assets, net $ 1,035.7 $ 445.5

Equity Method Investments (Tabl

Equity Method Investments (Tables)	9 Months Ended
	Sep. 30, 2015
Equity Method Investments and Joint Ventures [Abstract]
Summary of Franchise and Property Revenue	Franchise and property revenues we recognized from franchisees in which we have an equity interest consist of the following: Three Months Ended Nine Months Ended 2015 2014 2015 2014 Revenues from affiliates: Franchise royalties $ 23.0 $ 21.8 $ 67.3 $ 61.6 Property revenues 6.7 7.0 20.9 19.7 Franchise fees and other revenue 2.4 2.2 5.8 5.5 Total $ 32.1 $ 31.0 $ 94.0 $ 86.8

Other Accrued Liabilities and39

Other Accrued Liabilities and Other Liabilities, net (Tables)	9 Months Ended
	Sep. 30, 2015
Other Liabilities Disclosure [Abstract]
Schedule of Other Accrued Liabilities and Other Liabilities, Net	Other accrued liabilities and other liabilities, net consist of the following: As of September 30, December 31, Current: Taxes payable - current $ 225.5 $ 78.8 Accrued compensation and benefits 53.0 39.4 Interest payable 81.4 36.3 Restructuring and other provisions 15.7 29.5 Deferred income - current 26.4 19.8 Closed property reserve 11.3 15.2 Dividend payable 120.2 13.8 Other 75.1 102.4 Other accrued liabilities $ 608.6 $ 335.2 Non-current: Unfavorable leases $ 350.1 $ 428.5 Derivatives liabilities - noncurrent 75.6 25.6 Taxes payable - noncurrent 252.5 50.3 Accrued pension 61.9 62.9 Lease liability - noncurrent 30.8 35.2 Share-based compensation liability 6.0 34.9 Deferred income - noncurrent 21.7 18.9 Other 49.8 51.5 Other liabilities, net $ 848.4 $ 707.8

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Summary of Long-Term Debt	Long-term debt consists of the following: As of Maturity dates September 30, December 31, 2014 Term Loan Facility (a) December 12, 2021 $ 5,065.5 $ 6,682.8 2015 Senior Notes January 15, 2022 1,250.0 — 2014 Senior Notes April 1, 2022 2,250.0 2,250.0 Tim Hortons Notes various 40.9 1,044.8 Other N/A 93.0 107.9 Less: deferred financing costs (188.6 ) (150.1 ) Total debt, net 8,510.8 9,935.4 Less: current maturities of debt (39.1 ) (1,108.9 ) Total long-term debt $ 8,471.7 $ 8,826.5 (a) Principal face amount herein is presented net of a discount of $45.1 million at September 30, 2015 and $67.2 million at December 31, 2014.
Schedule of Interest Expense, Net	Interest Expense, net Interest expense, net consists of the following: Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 2014 Term Loan Facility $ 52.6 $ — $ 197.8 $ — 2015 Senior Notes 14.4 — 20.7 — 2014 Senior Notes 33.8 — 101.3 — Tim Hortons Notes 0.4 — 2.8 — 2012 Term Loan Facility — 12.8 — 38.3 Interest Rate Caps — 2.5 — 7.0 2010 Senior Notes — 19.6 — 58.8 2011 Discount Notes — 13.0 — 37.9 Amortization of deferred financing costs and debt issuance discount 9.7 2.6 25.0 7.8 Capital lease obligations 5.3 1.3 15.7 4.0 Other 0.7 0.3 2.3 0.9 Interest income (0.9 ) (0.8 ) (3.3 ) (2.8 ) Interest expense, net $ 116.0 $ 51.3 $ 362.3 $ 151.9

Common Equity (Tables)

Common Equity (Tables)	9 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Summary of Change in the Components of Accumulated Other Comprehensive Income (Loss) ("AOCI")	The following table displays the change in the components of accumulated other comprehensive income (loss) (“AOCI”): Derivatives Pensions Foreign Currency AOCI Balances at December 31, 2014 $ 11.4 $ (10.6 ) $ (254.2 ) $ (253.4 ) Foreign currency translation adjustment — — (1,543.5 ) (1,543.5 ) Net change in fair value of derivatives, net of tax 479.4 — — 479.4 Amounts reclassified to earnings of cash flow hedges, net of tax 19.2 — — 19.2 Pension and post-retirement benefit plans, net of tax — (0.1 ) — (0.1 ) Amortization of prior service (credits) costs, net of tax — (1.3 ) — (1.3 ) Amortization of actuarial (gains) losses, net of tax — 1.3 — 1.3 Balances at September 30, 2015 $ 510.0 $ (10.7 ) $ (1,797.7 ) $ (1,298.4 )
Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The following table displays the reclassifications out of accumulated other comprehensive income (loss): Amounts Reclassified from AOCI Affected Line Item in the Three Months Ended September 30, Nine Months Ended September 30, Details about AOCI Components Statements of Operations 2015 2014 2015 2014 Gains (losses) on cash flow hedges: Interest rate derivative contracts Interest expense, net $ (3.5 ) $ (2.4 ) $ (8.5 ) $ (6.6 ) Interest rate derivative contracts Other operating expenses (income), net — 13.4 (27.6 ) 13.4 Forward-currency contracts Cost of sales 3.3 — 9.6 — Total before tax (0.2 ) 11.0 (26.5 ) 6.8 Income tax (expense) benefit — (4.3 ) 7.3 (2.7 ) Net of tax $ (0.2 ) $ 6.7 $ (19.2 ) $ 4.1 Defined benefit pension: Amortization of prior service credits (costs) SG&A (1) 0.8 0.7 2.2 2.2 Amortization of actuarial gains(losses) SG&A (1) (0.7 ) 0.1 (2.1 ) 0.2 Total before tax 0.1 0.8 0.1 2.4 Income tax (expense) benefit (0.1 ) (0.3 ) (0.1 ) (0.9 ) Net of tax $ — $ 0.5 $ — $ 1.5 Total reclassifications Net of tax $ (0.2 ) $ 7.2 $ (19.2 ) $ 5.6 (1) Refers to selling, general and administrative expenses in the condensed consolidated statements of operations.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents our assets and liabilities measured at fair value on a recurring basis and the levels of inputs used to measure fair value, which include derivatives designated as cash flow hedging instruments, derivatives designated as net investment hedges, derivatives not designated as hedging instruments, investments held in a rabbi trust which consist of money market accounts and mutual funds established to fund a portion of our current and future obligations under the Burger King Executive Retirement Plan (“ERP”), and ERP liabilities as well as their location on our condensed consolidated balance sheets as of September 30, 2015 and December 31, 2014: Fair Value Measurements Fair Value Measurements Balance Sheet Location (Level 1) (Level 2) Total (Level 1) (Level 2) Total Assets: Derivatives designated as cash flow hedges Foreign currency Trade and notes receivable, net $ — $ 4.9 $ 4.9 $ — $ 6.0 $ 6.0 Derivatives designated as net investment hedges Foreign currency Inventories and other current assets, net — — — — 2.1 2.1 Foreign currency Other assets, net — 718.7 718.7 — 75.9 75.9 Derivatives not designated as hedging instruments Foreign currency Trade and notes receivable, net — 0.7 0.7 — — — Interest rate Other assets, net — — — — 88.9 88.9 Other Investments held in a rabbi trust Inventories and other current assets, net 0.9 — 0.9 1.1 — 1.1 Investments held in a rabbi trust Other assets, net 4.1 — 4.1 5.2 — 5.2 Total assets at fair value $ 5.0 $ 724.3 $ 729.3 $ 6.3 $ 172.9 $ 179.2 Liabilities: Derivatives designated as cash flow hedges Interest rate Other liabilities, net $ — $ 52.3 $ 52.3 $ — $ 25.6 $ 25.6 Derivatives designated as net investment hedges Foreign currency Other liabilities, net — 23.3 23.3 — — — Derivatives not designated as hedging instruments Foreign currency Other accrued liabilities — 0.2 0.2 — — — Other ERP liabilities Other accrued liabilities — 0.9 0.9 — 1.1 1.1 ERP liabilities Other liabilities, net — 4.1 4.1 — 5.2 5.2 Total liabilities at fair value $ — $ 80.8 $ 80.8 $ — $ 31.9 $ 31.9

Derivative Instruments (Tables)

Derivative Instruments (Tables)	9 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Quantitative Disclosures of Derivative Instruments	The following tables present the required quantitative disclosures for our derivative instruments: Gain (Loss) Recognized in Other Comprehensive Income (Loss) (effective portion) Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Derivatives designated as cash flow hedges: Interest rate caps $ — $ 0.4 $ — $ (1.9 ) Interest rate swaps $ (53.4 ) $ (22.9 ) $ (139.3 ) $ (129.9 ) Forward-currency contracts $ 8.0 $ — $ 13.5 $ — Derivatives designated as net investment hedges: Cross-currency rate swaps $ 397.7 $ 34.9 $ 666.7 $ 36.6 Classification on Condensed Consolidated Statements of Operations Gain (Loss) Reclassified from AOCI into Earnings Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Interest expense, net $ (3.5 ) $ (2.4 ) $ (8.5 ) $ (6.6 ) Other operating expenses (income), net $ — $ 13.4 $ (27.6 ) $ 13.4 Cost of sales $ 3.3 $ — $ 9.6 $ — Gain (Loss) Recognized in other operating expenses (income), net Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Derivatives not designated as hedging instruments: Interest rate swaps $ — $ 12.1 $ (12.4 ) $ 12.1 Forward-currency contracts $ 1.5 $ (113.6 ) $ 4.3 $ (113.6 ) Ineffectiveness of cash flow hedges: Interest rate swaps $ — $ — $ (1.6 ) $ —

Franchise and Property Revenu44

Franchise and Property Revenues (Tables)	9 Months Ended
	Sep. 30, 2015
Other Industries [Abstract]
Summary of Franchise and Property Revenues	Franchise and property revenues consist of the following: Three Months Ended Nine Months Ended September 30, September 30, 2015 2014 2015 2014 Franchise royalties $ 242.8 $ 182.3 $ 697.8 $ 516.9 Property revenues 191.7 54.3 567.7 162.1 Franchise fees and other revenue 39.3 23.4 116.5 46.3 Franchise and property revenues $ 473.8 $ 260.0 $ 1,382.0 $ 725.3

Other Operating Expenses (Inc45

Other Operating Expenses (Income), net (Tables)	9 Months Ended
	Sep. 30, 2015
Other Income and Expenses [Abstract]
Other Operating Expenses (Income), Net	Other operating expenses (income), net consists of the following: Three Months Ended Nine Months Ended 2015 2014 2015 2014 Net losses (gains) on disposal of assets, restaurant closures and refranchisings $ 0.5 $ 8.4 $ (6.6 ) $ 16.3 Litigation settlements and reserves, net 0.1 1.6 1.8 3.8 Net losses (gains) on derivatives (1.5 ) 147.9 37.3 147.9 Net losses (gains) on foreign exchange 10.9 (18.9 ) 45.1 (21.4 ) Other, net (0.6 ) 6.9 4.6 9.2 Other operating (income) expenses, net $ 9.4 $ 145.9 $ 82.2 $ 155.8

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Assets and Liabilities of Variable Interest Entities	The balance sheet data associated with Restaurant VIEs and Advertising VIEs presented on a gross basis, prior to consolidation adjustments, are as follows: As of September 30, 2015 As of December 31, 2014 Restaurant Advertising Restaurant Advertising Cash and cash equivalents $ 3.8 $ — $ 5.9 $ — Inventories and other current assets, net 3.5 — 5.2 — Advertising fund restricted assets – current — 58.6 — 53.0 Property and equipment, net 7.3 40.6 10.7 55.7 Other assets, net 0.1 0.1 0.2 0.4 Total assets $ 14.7 $ 99.3 $ 22.0 $ 109.1 Notes payable to Tim Hortons Inc. – current (1)(2) $ 7.1 $ 9.9 $ 9.2 $ 11.4 Other accrued liabilities 4.8 — 7.5 0.2 Advertising fund liabilities – current — 53.1 — 45.5 Notes payable to Tim Hortons Inc. – long-term (1)(2) 0.1 32.2 0.3 45.5 Other liabilities, net 1.5 4.1 3.9 6.5 Total liabilities 13.5 99.3 20.9 109.1 Equity of VIEs 1.2 — 1.1 — Total liabilities and equity $ 14.7 $ 99.3 $ 22.0 $ 109.1 (1) Various assets and liabilities are eliminated upon the consolidation of these VIEs. (2) In fiscal 2014, the Ad Fund entered into an agreement with a Tim Hortons subsidiary for the Tim Card Revolving Credit Facility and the Tim Card Loan. These balances are eliminated upon consolidation of the Ad Fund.

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Revenues by Operating Segment	Revenues by operating segment consist of the following: Three Months Ended Nine Months Ended 2015 2014 2015 2014 Revenues: TH $ 737.7 $ — $ 2,185.4 $ — BK 282.0 278.9 809.8 781.0 Total revenues $ 1,019.7 $ 278.9 $ 2,995.2 $ 781.0
Reconciliation of Segment Income to Net Income (Loss)	A reconciliation of segment income to net income (loss) consists of the following: Three Months Ended Nine Months Ended 2015 2014 2015 2014 Segment Income: TH $ 244.0 $ — $ 663.3 $ — BK 196.7 194.4 560.3 536.9 Adjusted EBITDA 440.7 194.4 1,223.6 536.9 Share-based compensation and non-cash incentive compensation expense 15.5 4.5 37.5 12.2 Acquisition accounting impact on cost of sales (0.3 ) — 0.5 — TH transaction and restructuring costs 24.3 30.7 79.7 30.7 Impact of equity method investments (a) 4.7 (4.1 ) 15.7 5.8 Other operating expenses (income), net 9.4 145.9 82.2 155.8 EBITDA 387.1 17.4 1,008.0 332.4 Depreciation and amortization 43.1 16.5 137.8 48.7 Income from operations 344.0 0.9 870.2 283.7 Interest expense, net 116.0 51.3 362.3 151.9 (Gain) loss on early extinguishment of debt 0.4 — 40.0 — Income tax expense (benefit) 44.7 (26.9 ) 140.7 19.8 Net income (loss) $ 182.9 $ (23.5 ) $ 327.2 $ 112.0 (a) Represents (i) (income) loss from equity method investments and (ii) cash distributions received from our equity method investments. Cash distributions received from our equity method investments are included in segment income.

Supplemental Financial Inform48

Supplemental Financial Information (Tables)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Condensed Consolidating Financial Statements	RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Balance Sheets (In millions) As of September 30, 2015 Borrowers RBILP Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 971.7 $ — $ — $ 971.7 Trade and notes receivable, net 371.5 — — 371.5 Inventories and other current assets, net 154.7 — — 154.7 Advertising fund restricted assets 58.6 — — 58.6 Deferred income taxes, net 81.3 — — 81.3 Total current assets 1,637.8 — — 1,637.8 Property and equipment, net 2,212.0 — — 2,212.0 Intangible assets, net 9,408.9 — — 9,408.9 Goodwill 4,617.3 — — 4,617.3 Net investment in property leased to franchisees 123.4 — — 123.4 Intercompany receivable — 120.2 (120.2 ) — Investment in subsidiaries — 6,598.4 (6,598.4 ) — Other assets, net 1,031.9 3.8 — 1,035.7 Total assets $ 19,031.3 $ 6,722.4 $ (6,718.6 ) $ 19,035.1 LIABILITIES, PARTNERSHIP PREFERRED UNITS AND EQUITY Current liabilities: Accounts and drafts payable $ 337.5 $ — $ — $ 337.5 Accrued advertising 47.4 — — 47.4 Other accrued liabilities 488.4 120.2 — 608.6 Gift card liability 112.6 — — 112.6 Advertising fund liabilities 53.1 — — 53.1 Current portion of long term debt and capital leases 56.5 — — 56.5 Total current liabilities 1,095.5 120.2 — 1,215.7 Term debt, net of current portion 8,471.7 — — 8,471.7 Capital leases, net of current portion 207.9 — — 207.9 Other liabilities, net 848.4 — — 848.4 Payables to affiliates 120.2 — (120.2 ) — Deferred income taxes, net 1,689.2 — — 1,689.2 Total liabilities 12,432.9 120.2 (120.2 ) 12,432.9 Partnership preferred units — 3,297.0 — 3,297.0 Partners’ capital: Class A Common Units — 2,015.1 — 2,015.1 Partnership exchangeable units — 2,587.1 — 2,587.1 Common shares 7,720.3 — (7,720.3 ) — (Accumulated deficit) retained earnings 175.1 — (175.1 ) — Accumulated other comprehensive income (loss) (1,298.4 ) (1,298.4 ) 1,298.4 (1,298.4 ) Total Partners’ capital/shareholders’ equity 6,597.0 3,303.8 (6,597.0 ) 3,303.8 Noncontrolling interests 1.4 1.4 (1.4 ) 1.4 Total equity 6,598.4 3,305.2 (6,598.4 ) 3,305.2 Total liabilities, Partnership preferred units and equity $ 19,031.3 $ 6,722.4 $ (6,718.6 ) $ 19,035.1 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) Three Months Ended September 30, 2015 Borrowers RBILP Eliminations Consolidated Revenues: Sales $ 545.9 $ — $ — $ 545.9 Franchise and property revenues 473.8 — — 473.8 Total revenues 1,019.7 — — 1,019.7 Cost of sales 446.6 — — 446.6 Franchise and property expenses 114.4 — — 114.4 Selling, general and administrative expenses 104.3 — — 104.3 (Income) loss from equity method investments 1.0 — — 1.0 Other operating (income) expenses, net 9.4 — — 9.4 Total operating costs and expenses 675.7 — — 675.7 Income (loss) from operations 344.0 — — 344.0 Interest expense, net 116.0 — — 116.0 Loss on early extinguishment of debt 0.4 — — 0.4 Income (loss) before income taxes 227.6 — — 227.6 Income tax expense (benefit) 44.7 — — 44.7 Net income (loss) 182.9 — — 182.9 Equity in earnings of consolidated subsidiaries — 182.9 (182.9 ) — Net income (loss) 182.9 182.9 (182.9 ) 182.9 Net income attributable to noncontrolling interests 0.9 0.9 (0.9 ) 0.9 Partnership preferred unit distributions — 67.5 — 67.5 Net income (loss) attributable to common unitholders / shareholders $ 182.0 $ 114.5 $ (182.0 ) $ 114.5 Total comprehensive income (loss) $ (149.4 ) $ (149.4 ) $ 149.4 $ (149.4 ) RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) Nine Months Ended September 30, 2015 Borrowers RBILP Eliminations Consolidated Revenues: Sales $ 1,613.2 $ — $ — $ 1,613.2 Franchise and property revenues 1,382.0 — — 1,382.0 Total revenues 2,995.2 — — 2,995.2 Cost of sales 1,354.6 — — 1,354.6 Franchise and property expenses 365.2 — — 365.2 Selling, general and administrative expenses 317.3 — — 317.3 (Income) loss from equity method investments 5.7 — — 5.7 Other operating (income) expenses, net 82.2 — — 82.2 Total operating costs and expenses 2,125.0 — — 2,125.0 Income (loss) from operations 870.2 — — 870.2 Interest expense, net 362.3 — — 362.3 Loss on early extinguishment of debt 40.0 — — 40.0 Income (loss) before income taxes 467.9 — — 467.9 Income tax expense (benefit) 140.7 — — 140.7 Net income (loss) 327.2 — — 327.2 Equity in earnings of consolidated subsidiaries — 327.2 (327.2 ) — Net income (loss) 327.2 327.2 (327.2 ) 327.2 Net income attributable to noncontrolling interests 2.9 2.9 (2.9 ) 2.9 Partnership preferred unit distributions — 203.7 — 203.7 Net income (loss) attributable to common unitholders / shareholders $ 324.3 $ 120.6 $ (324.3 ) $ 120.6 Total comprehensive income (loss) $ (717.8 ) $ (717.8 ) $ 717.8 $ (717.8 ) RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) Nine Months Ended September 30, 2015 Borrowers RBILP Eliminations Consolidated Cash flows from operating activities: Net income (loss) $ 327.2 $ 327.2 $ (327.2 ) $ 327.2 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (327.2 ) 327.2 — Depreciation and amortization 137.8 — — 137.8 (Gain) loss on early extinguishment of debt 40.0 — — 40.0 Amortization of deferred financing costs and debt issuance discount 25.0 — — 25.0 (Income) loss from equity method investments 5.7 — — 5.7 Loss (gain) on remeasurement of foreign denominated transactions 31.1 — — 31.1 Net losses (gains) on derivatives 50.1 — — 50.1 Net losses (gains) on refranchisings and dispositions of assets (5.8 ) — — (5.8 ) Bad debt expense (recoveries), net 0.9 — — 0.9 Share-based compensation expense 36.9 — — 36.9 Acquisition accounting impact on cost of sales 0.5 — — 0.5 Deferred income taxes (114.8 ) — — (114.8 ) Changes in current assets and liabilities, excluding acquisitions and dispositions: Reclassification of restricted cash to cash and cash equivalents 79.2 — — 79.2 Trade and notes receivable 35.4 — — 35.4 Inventories and other current assets (5.1 ) — — (5.1 ) Accounts and drafts payable 138.8 — — 138.8 Accrued advertising 29.8 — — 29.8 Other accrued liabilities 172.2 — — 172.2 Other long-term assets and liabilities (34.5 ) — (34.5 ) Net cash provided by operating activities 950.4 — — 950.4 Cash flows from investing activities: Payments for property and equipment (82.9 ) — — (82.9 ) Proceeds (payments) from refranchisings, disposition of assets and restaurant closures 16.9 — — 16.9 Return of investment on direct financing leases 12.1 — — 12.1 Settlement of derivatives, net 11.8 — — 11.8 Other investing activities 2.1 — — 2.1 Net cash provided by (used for) investing activities (40.0 ) — — (40.0 ) Cash flows from financing activities: Proceeds from Senior Notes 1,250.0 — — 1,250.0 Repayments of term debt, Tim Hortons Notes and capital leases (2,610.6 ) — — (2,610.6 ) Payment of financing costs (81.3 ) — — (81.3 ) Distributions on partnership units — (238.8 ) — (238.8 ) Capital distributions to RBI Inc. — (0.1 ) — (0.1 ) Other financing activities (3.9 ) — — (3.9 ) Intercompany financing (238.9 ) 238.9 — — Net cash provided by (used for) financing activities (1,684.7 ) — — (1,684.7 ) Effect of exchange rates on cash and cash equivalents (57.2 ) — — (57.2 ) Increase (decrease) in cash and cash equivalents (831.5 ) — — (831.5 ) Cash and cash equivalents at beginning of period 1,803.2 — — 1,803.2 Cash and cash equivalents at end of period $ 971.7 $ — $ — $ 971.7

Description of Business and O49

Description of Business and Organization - Additional Information (Detail)	Sep. 30, 2015CountryRestaurants	Dec. 31, 2014Restaurants
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of restaurants in operation	19,514	19,043
Number of countries in which company and franchise restaurants operated | Country	100
Percentage of franchised Tim Hortons and Burger King restaurants	100.00%

Description of Business and O50

Description of Business and Organization - Restaurant Count for Geographic Areas (Detail)	9 Months Ended
	Sep. 30, 2015Restaurants
Franchisor Disclosure [Line Items]
Restaurant count at beginning of period	19,043
Openings	739
Closures	(268)
Restaurant count at end of period	19,514
Tim Hortons [Member]
Franchisor Disclosure [Line Items]
Restaurant count at beginning of period	4,671
Openings	205
Closures	(31)
Restaurant count at end of period	4,845
Burger King [Member]
Franchisor Disclosure [Line Items]
Restaurant count at beginning of period	14,372
Openings	534
Closures	(237)
Restaurant count at end of period	14,669

The Transactions - Additional I

The Transactions - Additional Information (Detail) - USD ($) $ in Millions	Dec. 12, 2014	Sep. 30, 2015
Business Acquisition [Line Items]
Total decrease in goodwill		$ (623.2)
Tim Hortons [Member]
Business Acquisition [Line Items]
Total consideration	$ 11,294.9

The Transactions - Summary of A

The Transactions - Summary of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014	Dec. 12, 2014
Business Acquisition [Line Items]
Goodwill	$ 4,617.3	$ 5,230.1
Tim Hortons [Member]
Business Acquisition [Line Items]
Total current assets			$ 654.9
Property and equipment			1,673
Intangible assets			7,819.3
Other assets, net			146.2
Accounts payable			(228.2)
Advertising fund liabilities			(49.7)
Other accrued liabilities			(211)
Total debt and capital lease obligations			(1,358)
Other liabilities, net			(375.3)
Deferred income taxes, net			(1,415.2)
Total identifiable net assets			6,656
Noncontrolling interest			(1.1)
Goodwill			4,640
Total consideration			$ 11,294.9

The Transactions - Estimated Go

The Transactions - Estimated Goodwill Due to Changes to Preliminary Estimates of Fair Values and Allocation of Purchase Price (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
Goodwill [Line Items]
Increase (decrease) in goodwill	$ (623.2)
Total Current Assets [Member]
Goodwill [Line Items]
Increase (decrease) in goodwill	(14.2)
Other [Member]
Goodwill [Line Items]
Increase (decrease) in goodwill	(53.7)
Other Accrued Liabilities [Member]
Goodwill [Line Items]
Increase (decrease) in goodwill	(11.3)
Other Liabilities [Member]
Goodwill [Line Items]
Increase (decrease) in goodwill	65
Intangible Assets [Member]
Goodwill [Line Items]
Increase (decrease) in goodwill	(1,001.7)
Debt And Capital Lease Obligations [Member]
Goodwill [Line Items]
Increase (decrease) in goodwill	124.2
Deferred Income Taxes, Net [Member]
Goodwill [Line Items]
Increase (decrease) in goodwill	163.5
Property and Equipment [Member]
Goodwill [Line Items]
Increase (decrease) in goodwill	$ 105

New Accounting Pronouncements -

New Accounting Pronouncements - Additional Information (Detail) - Adjustments for New Accounting Principle, Early Adoption [Member] $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reduction in term debt due to retrospective application of amendment	$ 150.1
Inventories and Other Current Assets , Net [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reduction in term debt due to retrospective application of amendment	20.5
Other Assets, Net [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reduction in term debt due to retrospective application of amendment	$ 129.6

Earnings (Loss) Per Unit_Shar55

Earnings (Loss) Per Unit/Share - Additional Information (Detail) - shares	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Class B Exchangeable Limited Partnership Units [Member]
Earnings Per Share Disclosure [Line Items]
Net income (loss) allocation percentage	56.70%	56.70%
Partnership exchangeable units, units issued	265,041,783	265,041,783	265,041,783
Burger King Worldwide [Member]
Earnings Per Share Disclosure [Line Items]
Ownership percentage	100.00%	100.00%
Conversion basis		One-for-one

Earnings (Loss) Per Unit_Shar56

Earnings (Loss) Per Unit/Share - Basic and Diluted Earnings (Loss) Per Unit/Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Net income (loss) attributable to common unitholders/shareholders	$ 114.5	$ (23.5)	$ 120.6	$ 112
Net income (loss) attributable to common unitholders / shareholders	$ 114.5	$ (23.5)	$ 120.6	$ 112
Denominator - Basic and Diluted partnership units:
Total weighted average basic and diluted units outstanding	467		467
Denominator - common shares:
Weighted average common shares - basic		352		351.9
Effect of other dilutive securities				7.3
Weighted average common shares - diluted:		352		359.2
Earnings (loss) per unit / share-basic
Earnings (loss) per unit / share-basic		$ (0.07)		$ 0.32
Earnings (loss) per unit / share - diluted:
Earnings (loss) per unit / share - diluted		$ (0.07)		$ 0.31
Anti-dilutive stock options outstanding		19.5		3.6
Issued Common Shares [Member]
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Net income (loss) attributable to common unitholders/shareholders		$ (23.5)		$ 112
Net income (loss) attributable to common unitholders / shareholders		$ (23.5)		$ 112
Earnings (loss) per unit / share-basic
Earnings (loss) per unit / share-basic		$ (0.07)		$ 0.32
Earnings (loss) per unit / share - diluted:
Earnings (loss) per unit / share - diluted		$ (0.07)		$ 0.31
Class A Common Units [Member]
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Net income (loss) attributable to common unitholders/shareholders	$ 49.6		$ 52.2
Net income (loss) attributable to common unitholders / shareholders	$ 49.6		$ 52.2
Denominator - Basic and Diluted partnership units:
Total weighted average basic and diluted units outstanding	202		202
Denominator - common shares:
Weighted average common shares - basic	202		202
Weighted average common shares - diluted:	202		202
Earnings (loss) per unit / share-basic
Earnings (loss) per unit / share-basic	$ 0.25		$ 0.26
Earnings (loss) per unit / share - diluted:
Earnings (loss) per unit / share - diluted	$ 0.25		$ 0.26
Class B Exchangeable Limited Partnership Units [Member]
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Net income (loss) attributable to common unitholders/shareholders	$ 64.9		$ 68.4
Net income (loss) attributable to common unitholders / shareholders	$ 64.9		$ 68.4
Denominator - Basic and Diluted partnership units:
Total weighted average basic and diluted units outstanding	265		265
Denominator - common shares:
Weighted average common shares - basic	265		265
Weighted average common shares - diluted:	265		265
Earnings (loss) per unit / share-basic
Earnings (loss) per unit / share-basic	$ 0.25		$ 0.26
Earnings (loss) per unit / share - diluted:
Earnings (loss) per unit / share - diluted	$ 0.25		$ 0.26

Inventories and Other Current57

Inventories and Other Current Assets, Net - Schedule of Inventories and Other Current Assets, Net (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Inventories And Other Assets Current [Abstract]
Raw materials	$ 35.2	$ 26.3
Finished goods	63.6	71.8
Total Inventory	98.8	98.1
Refundable and prepaid income taxes	18.3	18.3
Prepaid rent	6.5	13.4
Prepaids and other current assets	31.1	41.4
Inventories and other current assets, net	$ 154.7	$ 171.2

Intangible Assets, Net and Go58

Intangible Assets, Net and Goodwill - Schedule of Intangible Assets, Net and Goodwill (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014	Dec. 12, 2014
Finite And Indefinite Lived Intangible Assets [Line Items]
Identifiable assets, Gross	$ 1,113.1	$ 1,187.5
Goodwill	4,617.3	5,230.1
Identifiable assets, accumulated amortization	(198.8)	(145.9)
Indefinite lived intangible assets, Net	8,494.6	9,403.5
Identifiable assets, Net	914.3	1,041.6
Intangible assets, net	9,408.9	10,445.1
Tim Hortons [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Goodwill			$ 4,640
Tim Hortons [Member] | Trade Names [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Indefinite lived intangible assets, Net	6,380.1	7,236.5
Burger King [Member] | Trade Names [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Indefinite lived intangible assets, Net	2,114.5	2,167
Franchise Agreements [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Identifiable assets, Gross	661	696.8
Identifiable assets, accumulated amortization	(100.7)	(83.1)
Identifiable assets, Net	560.3	613.7
Favorable Leases [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Identifiable assets, Gross	452.1	490.7
Identifiable assets, accumulated amortization	(98.1)	(62.8)
Identifiable assets, Net	$ 354	$ 427.9

Intangible Assets, Net and Go59

Intangible Assets, Net and Goodwill - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense on intangible assets	$ 19.2	$ 8.3	$ 58.8	$ 25.9

Other Assets, Net - Other Asset

Other Assets, Net - Other Assets, Net (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Inventories And Other Non Current Assets [Abstract]
Derivative assets - noncurrent	$ 718.7	$ 164.8
Equity method investments	143.3	169.7
Other assets	173.7	111
Other assets, net	$ 1,035.7	$ 445.5

Equity Method Investments - Add

Equity Method Investments - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 143.3	$ 143.3	$ 169.7
Tim Hortons [Member]
Schedule of Equity Method Investments [Line Items]
Joint-venture interest	50.00%	50.00%
Cash distributions	$ 3.4	$ 9.3
Contingent rent expense	5.2	15.6
BK Brasil Operacao E Assesoria A Restaurantes S.A. ("Brazil JV") [Member]
Schedule of Equity Method Investments [Line Items]
Noncash dilution gain on the issuance of stock		10.9
Equity Method Investee [Member]
Schedule of Equity Method Investments [Line Items]
Accounts receivable from equity method investments	$ 15.8	$ 15.8	$ 22.6

Equity Method Investments - Sum

Equity Method Investments - Summary of Franchise and Property Revenue (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues from affiliates:
Franchise royalties	$ 242.8	$ 182.3	$ 697.8	$ 516.9
Property revenues	191.7	54.3	567.7	162.1
Franchise fees and other revenue	39.3	23.4	116.5	46.3
Total	473.8	260	1,382	725.3
Affiliates [Member]
Revenues from affiliates:
Franchise royalties	23	21.8	67.3	61.6
Property revenues	6.7	7	20.9	19.7
Franchise fees and other revenue	2.4	2.2	5.8	5.5
Total	$ 32.1	$ 31	$ 94	$ 86.8

Other Accrued Liabilities and63

Other Accrued Liabilities and Other Liabilities, Net - Schedule of Other Accrued Liabilities and Other Liabilities, Net (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Current:
Taxes payable - current	$ 225.5	$ 78.8
Accrued compensation and benefits	53	39.4
Interest payable	81.4	36.3
Restructuring and other provisions	15.7	29.5
Deferred income - current	26.4	19.8
Closed property reserve	11.3	15.2
Dividend payable	120.2	13.8
Other	75.1	102.4
Other accrued liabilities	608.6	335.2
Non-current:
Unfavorable leases	350.1	428.5
Derivatives liabilities - noncurrent	75.6	25.6
Taxes payable - noncurrent	252.5	50.3
Accrued pension	61.9	62.9
Lease liability - noncurrent	30.8	35.2
Share-based compensation liability	6	34.9
Deferred income - noncurrent	21.7	18.9
Other	49.8	51.5
Other liabilities, net	$ 848.4	$ 707.8

Long-Term Debt - Summary of Lon

Long-Term Debt - Summary of Long-Term Debt (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Other	$ 93	$ 107.9
Less: deferred financing costs	(188.6)	(150.1)
Total debt, net	8,510.8	9,935.4
Total debt, net	8,510.8	9,935.4
Less: current maturities of debt	(39.1)	(1,108.9)
Total long-term debt	$ 8,471.7	8,826.5
2014 Term Loan Facility [Member]
Debt Instrument [Line Items]
Maturity dates	Dec. 12, 2021
2014 Term Loan Facility	$ 5,065.5	6,682.8
Less: deferred financing costs	$ (137.1)	(104.1)
2015 Senior Notes [Member]
Debt Instrument [Line Items]
Maturity dates	Jan. 15, 2022
Senior Notes	$ 1,250
Less: deferred financing costs	$ (9.3)
2014 Senior Notes [Member]
Debt Instrument [Line Items]
Maturity dates	Apr. 1, 2022
Senior Notes	$ 2,250	2,250
Less: deferred financing costs	(42.2)	(46)
Tim Hortons Notes [Member]
Debt Instrument [Line Items]
Tim Hortons Notes	$ 40.9	$ 1,044.8

Long-Term Debt - Summary of L65

Long-Term Debt - Summary of Long-Term Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
2014 Term Loan Facility [Member]
Debt Instrument [Line Items]
Long term debt instrument, discount	$ 45.1	$ 67.2

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Deferred financing costs	$ 188.6	$ 150.1
2014 Term Loan Facility [Member]
Debt Instrument [Line Items]
Deferred financing costs	137.1	104.1
2015 Senior Notes [Member]
Debt Instrument [Line Items]
Deferred financing costs	9.3
2014 Senior Notes [Member]
Debt Instrument [Line Items]
Deferred financing costs	$ 42.2	$ 46

Long-Term Debt - 2015 Amended C

Long-Term Debt - 2015 Amended Credit Agreement - Additional Information (Detail)	3 Months Ended	9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2015USD ($)
Line of Credit Facility [Line Items]
Senior secured revolving credit facility	$ 500,000,000	$ 500,000,000
Base rate applicable margin, Maximum		1.75%
Fluctuating interest rates	0.50%	0.50%
Fluctuating interest rates	2.00%	2.00%
Fluctuating interest rate points		1.00%
Fluctuating interest rate under credit agreement option		Eurocurrency rate applicable for an interest period of one month plus 1.00% and (d) in respect of the 2014 Term Loan Facility, 2.00% per annum (“Base Rate Loans”), plus an applicable margin equal to 1.75% for any 2014 Term Loan Facility and 2.00% for loans under the 2014 Revolving Credit Facility, or (ii) a Eurocurrency rate determined by reference to LIBOR, adjusted for statutory reserve requirements (“Eurocurrency Rate Loans”), plus an applicable margin equal to 2.75% for any 2014 Term Loan Facility and 3.00% for loans under the 2014 Revolving Credit Facility. Borrowings of the 2014 Credit Facility will be subject to a floor of 1.00% in the case of Eurocurrency Rate Loans and 2.00% in the case of Base Rate Loans. We have elected our applicable rate per annum as Eurocurrency rate determined by reference to LIBOR. As of June 30, 2015, interest rate on our 2014 Term Loan Facility was 3.75%.
Fluctuating interest rate under credit agreement option		Federal funds effective rate plus 0.50%
(Gain) loss on early extinguishment of debt	$ 400,000	$ 40,000,000
2015 Senior Notes [Member]
Line of Credit Facility [Line Items]
Repayment of outstanding credit facility and related premiums, fees and expenses		1,550,000,000
2014 Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Repayment of outstanding credit facility and related premiums, fees and expenses		1,550,000,000
Principal amount of secured term loans	$ 5,140,400,000	$ 5,140,400,000
Fluctuating interest rates	3.75%	3.75%
Interest rate	1.75%	1.75%
Margin percentage for fluctuating interest rate		2.75%
(Gain) loss on early extinguishment of debt		$ 40,300,000
2014 Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Fluctuating interest rates	2.00%	2.00%
Margin percentage for fluctuating interest rate alternative		3.00%
Amount outstanding at the credit facility	$ 0	$ 0
Letter of credit sublimit as part of revolving credit facility	125,000,000	125,000,000
Amount withdrawn from revolving credit facility	3,900,000	3,900,000
Remaining borrowing capacity	$ 496,100,000	$ 496,100,000
Eurocurrency Rate Plus [Member]
Line of Credit Facility [Line Items]
Base rate applicable margin, Maximum		2.75%
Eurocurrency Rate Loans [Member]
Line of Credit Facility [Line Items]
Fluctuating interest rate points		1.00%

Long-Term Debt - 2015 Senior No

Long-Term Debt - 2015 Senior Notes - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2015USD ($)
Debt Instrument [Line Items]
Issuance of senior notes	$ 1,250,000,000
Redemption rate of discount notes	100.00%
Redemption price percentage of principal amount redeemed	40.00%
Change of Control [Member]
Debt Instrument [Line Items]
Redemption price percentage of principal amount redeemed	101.00%
2015 Senior Notes [Member]
Debt Instrument [Line Items]
Issuance of senior notes	$ 1,250,000,000
Interest rate on senior notes	4.625%
Senior secured notes, maturity date	Jan. 15, 2022
Aggregate principal amount of debt issued	$ 0
Repayment of outstanding credit facility and related premiums, fees and expenses	$ 1,550,000,000
Redemption price percentage of principal amount redeemed	104.625%
Aggregate principal amount of the outstanding 2014 Senior Notes validly tender, percentage	90.00%
2015 Senior Notes [Member] | Beginning on October 1, 2017 [Member]
Debt Instrument [Line Items]
Redemption price percentage of principal amount redeemed	102.313%
2015 Senior Notes [Member] | Beginning on October 1, 2018 [Member]
Debt Instrument [Line Items]
Redemption price percentage of principal amount redeemed	101.156%
2015 Senior Notes [Member] | After October 1, 2019 [Member]
Debt Instrument [Line Items]
Redemption price percentage of principal amount redeemed	100.00%
2014 Term Loan Facility [Member]
Debt Instrument [Line Items]
Repayment of outstanding credit facility and related premiums, fees and expenses	$ 1,550,000,000

Long-Term Debt - 2014 Senior No

Long-Term Debt - 2014 Senior Notes - Additional Information (Detail) - 2014 Senior Notes [Member] - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
2014 Senior Notes	$ 2,250	$ 2,250
Interest rates	6.00%

Long-Term Debt - Tim Hortons No

Long-Term Debt - Tim Hortons Notes - Additional Information (Detail) CAD in Millions, $ in Millions	Mar. 12, 2015USD ($)	Sep. 30, 2015CAD
2014 Term Loan Facility [Member]
Line of Credit Facility [Line Items]
Maturity dates		Dec. 12, 2021
Prepayment on term loan facility | $	$ 42.7
Senior Notes [Member] | Series 1 Notes [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount of debt issued		CAD 300
Maturity dates		Jun. 1, 2017
Senior convertible note, stated interest rate		4.20%
Prepayment on term loan facility		CAD 252.6
Senior Notes [Member] | Series 2 Notes [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount of debt issued		CAD 450
Maturity dates		Dec. 1, 2023
Senior convertible note, stated interest rate		4.52%
Prepayment on term loan facility		CAD 447.4
Senior Notes [Member] | Series 3 Notes [Member]
Line of Credit Facility [Line Items]
Aggregate principal amount of debt issued		CAD 450
Maturity dates		Apr. 1, 2019
Senior convertible note, stated interest rate		2.85%
Prepayment on term loan facility		CAD 446.1

Long-Term Debt - Debt Issuance

Long-Term Debt - Debt Issuance Costs - Additional Information (Detail) $ in Millions	Sep. 30, 2015USD ($)
Deferred Finance Costs [Abstract]
Deferred financing costs, Gross	$ 80.3

Long-Term Debt - Schedule of In

Long-Term Debt - Schedule of Interest Expense, Net (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Debt Instrument [Line Items]
Amortization of deferred financing costs and debt issuance discount	$ 9.7	$ 2.6	$ 25	$ 7.8
Capital lease obligations	5.3	1.3	15.7	4
Other	0.7	0.3	2.3	0.9
Interest income	(0.9)	(0.8)	(3.3)	(2.8)
Interest expense, net	116	51.3	362.3	151.9
Interest Rate Caps [Member]
Debt Instrument [Line Items]
Interest expense		2.5		7
2014 Term Loan Facility [Member]
Debt Instrument [Line Items]
Interest expense	52.6		197.8
2015 Senior Notes [Member]
Debt Instrument [Line Items]
Interest expense	14.4		20.7
2014 Senior Notes [Member]
Debt Instrument [Line Items]
Interest expense	33.8		101.3
Tim Hortons Notes [Member]
Debt Instrument [Line Items]
Interest expense	$ 0.4		$ 2.8
2012 Term Loan Facility [Member]
Debt Instrument [Line Items]
Interest expense		12.8		38.3
2010 Senior Notes [Member]
Debt Instrument [Line Items]
Interest expense		19.6		58.8
2011 Discount Notes [Member]
Debt Instrument [Line Items]
Interest expense		$ 13		$ 37.9

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Effective income tax rate	19.60%	53.40%	30.10%	15.00%

Common Equity - Additional Info

Common Equity - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2015USD ($)
Equity [Abstract]
Noncontrolling interest recognized in connection with VIE restaurants	$ 1.4

Common Equity - Summary of Chan

Common Equity - Summary of Change in the Components of Accumulated Other Comprehensive Income (Loss) ("AOCI") (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI, Beginning balance			$ (253.4)
Foreign currency translation adjustment	$ (644.8)	$ (109)	(1,543.5)	$ (118.7)
Net change in fair value of derivatives, net of tax			479.4
Amounts reclassified to earnings of cash flow hedges, net of tax	0.2	(6.7)	19.2	(4.1)
Pension and post-retirement benefit plans, net of tax			(0.1)
Amortization of prior service (credits) costs, net of tax	(0.4)	(0.4)	(1.3)	(1.3)
Amortization of actuarial (gains) losses, net of tax	0.4	(0.1)	1.3	(0.2)
AOCI, Ending balance	(1,298.4)		(1,298.4)
Gains (Losses) on Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI, Beginning balance			11.4
Net change in fair value of derivatives, net of tax			479.4
Amounts reclassified to earnings of cash flow hedges, net of tax	0.2	$ (6.7)	19.2	$ (4.1)
AOCI, Ending balance	510		510
Defined Benefit Pension [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI, Beginning balance			(10.6)
Pension and post-retirement benefit plans, net of tax			(0.1)
Amortization of prior service (credits) costs, net of tax			(1.3)
Amortization of actuarial (gains) losses, net of tax			1.3
AOCI, Ending balance	(10.7)		(10.7)
Foreign Currency Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
AOCI, Beginning balance			(254.2)
Foreign currency translation adjustment			(1,543.5)
AOCI, Ending balance	$ (1,797.7)		$ (1,797.7)

Common Equity - Reclassificatio

Common Equity - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest rate derivative contracts, Income tax (expense) benefit	$ 0	$ (4.3)	$ 7.3	$ (2.7)
Total reclassifications, Net of tax	(0.2)	6.7	(19.2)	4.1
Total reclassifications, Net of tax	(0.2)	7.2	(19.2)	5.6
Gains (Losses) on Cash Flow Hedges [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Forward-currency contracts, Total before tax	(0.2)	11	(26.5)	6.8
Interest rate derivative contracts, Income tax (expense) benefit		(4.3)	7.3	(2.7)
Total reclassifications, Net of tax	(0.2)	6.7	(19.2)	4.1
Gains (Losses) on Cash Flow Hedges [Member] | Interest Expense, Net [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Forward-currency contracts, Total before tax	(3.5)	(2.4)	(8.5)	(6.6)
Gains (Losses) on Cash Flow Hedges [Member] | Other Operating Expenses (Income) , Net [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Forward-currency contracts, Total before tax		13.4	(27.6)	13.4
Gains (Losses) on Cash Flow Hedges [Member] | Cost of Sales [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Forward-currency contracts, Total before tax	3.3		9.6
Defined Benefit Pension [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of prior service credits (costs)	0.8	0.7	2.2	2.2
Amortization of actuarial gains (losses)	(0.7)	0.1	(2.1)	0.2
Defined benefit pension plan expense before tax	0.1	0.8	0.1	2.4
Defined benefit, Income tax (expense) benefit	$ (0.1)	(0.3)	$ (0.1)	(0.9)
Total reclassifications, Net of tax		$ 0.5		$ 1.5

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	$ 729.3	$ 179.2
Total liabilities at fair value	80.8	31.9
Other [Member] | Investments Held in a Rabbi Trust [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	4.1	5.2
Inventories and Other Current Assets , Net [Member] | Investments Held in a Rabbi Trust [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	0.9	1.1
Derivatives Not Designated as Hedging Instruments [Member] | Interest Rate [Member] | Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value		88.9
Derivatives Not Designated as Hedging Instruments [Member] | Foreign Currency [Member] | Other Accrued Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	0.2
Derivatives Not Designated as Hedging Instruments [Member] | Foreign Currency [Member] | Trade and Notes Receivable , Net [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	0.7
Executive Retirement Plan [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	4.1	5.2
Executive Retirement Plan [Member] | Other Accrued Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	0.9	1.1
Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	52.3	25.6
Derivatives Designated as Cash Flow Hedges [Member] | Foreign Currency [Member] | Trade and Notes Receivable , Net [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	4.9	6
Derivatives Designated as Net Investment Hedges [Member] | Foreign Currency [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	23.3
Derivatives Designated as Net Investment Hedges [Member] | Foreign Currency [Member] | Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	718.7	75.9
Derivatives Designated as Net Investment Hedges [Member] | Foreign Currency [Member] | Inventories and Other Current Assets , Net [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value		2.1
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	5	6.3
Level 1 [Member] | Other [Member] | Investments Held in a Rabbi Trust [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	4.1	5.2
Level 1 [Member] | Inventories and Other Current Assets , Net [Member] | Investments Held in a Rabbi Trust [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	0.9	1.1
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	724.3	172.9
Total liabilities at fair value	80.8	31.9
Level 2 [Member] | Derivatives Not Designated as Hedging Instruments [Member] | Interest Rate [Member] | Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value		88.9
Level 2 [Member] | Derivatives Not Designated as Hedging Instruments [Member] | Foreign Currency [Member] | Other Accrued Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	0.2
Level 2 [Member] | Derivatives Not Designated as Hedging Instruments [Member] | Foreign Currency [Member] | Trade and Notes Receivable , Net [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	0.7
Level 2 [Member] | Executive Retirement Plan [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	4.1	5.2
Level 2 [Member] | Executive Retirement Plan [Member] | Other Accrued Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	0.9	1.1
Level 2 [Member] | Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	52.3	25.6
Level 2 [Member] | Derivatives Designated as Cash Flow Hedges [Member] | Foreign Currency [Member] | Trade and Notes Receivable , Net [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	4.9	6
Level 2 [Member] | Derivatives Designated as Net Investment Hedges [Member] | Foreign Currency [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	23.3
Level 2 [Member] | Derivatives Designated as Net Investment Hedges [Member] | Foreign Currency [Member] | Other [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	$ 718.7	75.9
Level 2 [Member] | Derivatives Designated as Net Investment Hedges [Member] | Foreign Currency [Member] | Inventories and Other Current Assets , Net [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value		$ 2.1

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Billions	Sep. 30, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair value of variable rate term debt and bonds	$ 8.7	$ 10.1
Carrying amount, net of original issue discount	$ 8.6	$ 10

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail) € in Millions	1 Months Ended	3 Months Ended	9 Months Ended
	Oct. 31, 2014USD ($)	Mar. 31, 2015USD ($)	Sep. 30, 2015USD ($)Contract	Sep. 30, 2014USD ($)	Sep. 30, 2015EUR (€)	Sep. 30, 2015CAD	May. 31, 2015USD ($)Interest_Rate_Swaps	Nov. 30, 2014USD ($)Interest_Rate_Swaps	Dec. 31, 2012USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Net cash provided by (used for) investing activities			$ (40,000,000)	$ (9,800,000)
Number of forward starting interest rate swaps | Contract			3
Settlement of derivatives			$ (11,800,000)
Maximum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount			145,900,000
Fixed Income Interest Rate [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount			$ 115,000,000
Variable Income Interest Rate [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Cross-currency rate swaps, maturity date			Sep. 28, 2017
Foreign currency forward contract notional amount			$ 200,000,000
Interest Expense, Net [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount of pre-tax losses in AOCI expect to be reclassified into interest expense			(12,700,000)
2014 Term Loan Facility [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount on 2014 term loan facility for interest payments			$ 5,140,400,000
Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount on 2014 term loan facility for interest payments							$ 2,500,000,000
Cross-currency rate swaps, maturity date	Mar. 31, 2021		Mar. 31, 2021
Foreign currency forward contract notional amount	$ 6,750,000,000	$ 6,690,400,000					$ 2,500,000,000	$ 6,733,100,000	$ 2,300,000,000
Number of sequential interest rate swap | Interest_Rate_Swaps							6	6
Derivative, Type of Interest Rate Paid on Swap			Fixed
Net cash provided by (used for) investing activities			$ 36,200,000
Net unrealized loss remaining in AOCI			$ 84,600,000
Interest Rate Swaps [Member] | Derivatives Not Designated as Hedging Instruments [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Cross-currency rate swaps, maturity date			Mar. 31, 2021
Foreign currency forward contract notional amount		1,000,000,000
Interest Rate Swaps [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount		5,690,400,000
Interest Rate Swaps [Member] | 2014 Term Loan Facility [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Cross-currency rate swaps, maturity date			Apr. 1, 2015
Settlement of derivative notional amount		(42,700,000)
Prepayment on term loan facility		$ 42,700,000
Interest Rate Swaps [Member] | Floating Rate Debt Beginning 2015 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount									1,000,000,000
Interest Rate Swaps [Member] | Floating Rate Debt Beginning 2016 [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount									$ 1,300,000,000
Interest Rate Caps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Cross-currency rate swaps, maturity date			Oct. 19, 2016
Forward interest swaps maturity period			6 years
Cross Currency Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount			$ 315,000,000
Settlement of derivatives			52,100,000
Unrealized gain loss, derivatives			31,800,000
Cross Currency Interest Rate Contract [Member] | Fixed Income Interest Rate [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount			$ 1,200,000,000		€ 1,107.8
Cross Currency Interest Rate Contract [Member] | Canada, Dollars
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount | CAD						CAD 5,641,700,000
Cross Currency Interest Rate Contract [Member] | Canada, Dollars | Minimum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Outstanding cross currency rate swaps			4.802%
Cross Currency Interest Rate Contract [Member] | Canada, Dollars | Maximum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Outstanding cross currency rate swaps			7.002%
Cross Currency Interest Rate Contract [Member] | United States of America, Dollars
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Cross-currency rate swaps, maturity date			Mar. 31, 2021
Foreign currency forward contract notional amount			$ 5,000
Cross Currency Interest Rate Contract [Member] | United States of America, Dollars | Minimum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Outstanding cross currency rate swaps			3.948%
Cross Currency Interest Rate Contract [Member] | United States of America, Dollars | Maximum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Outstanding cross currency rate swaps			6.525%

Derivative Instruments - Quanti

Derivative Instruments - Quantitative Disclosures of Derivative Instruments (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) reclassified from AOCI into Earnings			$ 50.1	$ 154.5
Gain (Loss) Recognized in other operating expenses (income), net	$ 1.5	$ (147.9)	(37.3)	(147.9)
Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in other operating expenses (income), net, Ineffectiveness of cash flow hedges			(1.6)
Derivatives Not Designated as Hedging Instruments [Member] | Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in other operating expenses (income), net		12.1	(12.4)	12.1
Derivatives Not Designated as Hedging Instruments [Member] | Forward-Currency Contracts [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in other operating expenses (income), net	1.5	(113.6)	4.3	(113.6)
Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate Caps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) recognized in other comprehensive income (loss)		0.4		(1.9)
Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate Caps [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Interest Expense, Net [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) reclassified from AOCI into Earnings	(3.5)	(2.4)	(8.5)	(6.6)
Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) recognized in other comprehensive income (loss)	(53.4)	(22.9)	(139.3)	(129.9)
Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate Swaps [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Other Operating Income (Expense) Net [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) reclassified from AOCI into Earnings		13.4	(27.6)	13.4
Derivatives Designated as Cash Flow Hedges [Member] | Forward-Currency Contracts [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) recognized in other comprehensive income (loss)	8		13.5
Derivatives Designated as Cash Flow Hedges [Member] | Forward-Currency Contracts [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Cost of Sales [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) reclassified from AOCI into Earnings	3.3		9.6
Derivatives Designated as Net Investment Hedges [Member] | Cross-Currency Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) recognized in other comprehensive income (loss)	$ 397.7	$ 34.9	$ 666.7	$ 36.6

Share-based Compensation - Addi

Share-based Compensation - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense			$ 36.9	$ 9.5
Share-based compensation related to the remeasurement of liability	$ 4.2		16.6
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incremental expense related to stock option			4.6
Selling, General and Administrative Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 14.4	$ 3.5	$ 36.9	$ 9.5

Franchise and Property Revenu82

Franchise and Property Revenues - Summary of Franchise and Property Revenues (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Franchisor Revenue [Abstract]
Franchise royalties	$ 242.8	$ 182.3	$ 697.8	$ 516.9
Property revenues	191.7	54.3	567.7	162.1
Franchise fees and other revenue	39.3	23.4	116.5	46.3
Franchise and property revenues	$ 473.8	$ 260	$ 1,382	$ 725.3

Other Operating Expenses (Inc83

Other Operating Expenses (Income), net - Other Operating Expenses (Income), Net (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Other Income and Expenses [Abstract]
Net losses (gains) on disposal of assets, restaurant closures and refranchisings	$ 0.5	$ 8.4	$ (6.6)	$ 16.3
Litigation settlements and reserves, net	0.1	1.6	1.8	3.8
Net losses (gains) on derivatives	(1.5)	147.9	37.3	147.9
Net losses (gains) on foreign exchange	10.9	(18.9)	45.1	(21.4)
Other, net	(0.6)	6.9	4.6	9.2
Other operating (income) expenses, net	$ 9.4	$ 145.9	$ 82.2	$ 155.8

Other Operating Expenses (Inc84

Other Operating Expenses (Income), net - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2014USD ($)Contracts
Components Of Other Income And Expense [Line Items]
Net loss on derivatives	$ 113.6
Foreign currency derivatives, premium	59.8
Gain due to change in fair value	12.1
Net gain related to the reclassification of amounts from AOCI	$ 13.4
Foreign Currency Option [Member]
Components Of Other Income And Expense [Line Items]
Number of currency derivatives | Contracts	2
Foreign Currency Swap [Member]
Components Of Other Income And Expense [Line Items]
Number of currency derivatives | Contracts	1

Variable Interest Entities - Ad

Variable Interest Entities - Additional Information (Detail) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)Restaurants	Sep. 30, 2014USD ($)
Variable Interest Entity [Line Items]
Sales	$ 545.9	$ 18.9	$ 1,613.2	$ 55.7
Cost of sales	446.6	$ 16.5	1,354.6	$ 47.7
Restaurant VIEs [Member]
Variable Interest Entity [Line Items]
Sales	54.6		180.2
Cost of sales	$ 53.5		$ 176.6
Number of consolidated restaurants | Restaurants			198

Variable Interest Entities - Su

Variable Interest Entities - Summary of Assets and Liabilities of Variable Interest Entities (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Variable Interest Entity [Line Items]
Cash and cash equivalents	$ 971.7	$ 1,803.2	$ 1,013.7	$ 786.9
Inventories and other current assets, net	154.7	171.2
Advertising fund restricted assets - current	58.6	53
Property and equipment, net	2,212	2,437.1
Other assets, net	1,035.7	445.5
Total assets	19,035.1	21,338
Other accrued liabilities	75.1	102.4
Advertising fund liabilities - current	53.1	45.5
Other liabilities, net	848.4	707.8
Total liabilities	12,432.9	13,706.2
Total liabilities, Partnership preferred units and equity	19,035.1	21,338
VIEs [Member] | Restaurant VIEs [Member]
Variable Interest Entity [Line Items]
Cash and cash equivalents	3.8	5.9
Inventories and other current assets, net	3.5	5.2
Property and equipment, net	7.3	10.7
Other assets, net	0.1	0.2
Total assets	14.7	22
Notes payable to Tim Hortons Inc. - current	7.1	9.2
Other accrued liabilities	4.8	7.5
Notes payable to Tim Hortons Inc. - long-term	0.1	0.3
Other liabilities, net	1.5	3.9
Total liabilities	13.5	20.9
Equity of VIEs	1.2	1.1
Total liabilities, Partnership preferred units and equity	14.7	22
VIEs [Member] | Advertising VIEs [Member]
Variable Interest Entity [Line Items]
Advertising fund restricted assets - current	58.6	53
Property and equipment, net	40.6	55.7
Other assets, net	0.1	0.4
Total assets	99.3	109.1
Notes payable to Tim Hortons Inc. - current	9.9	11.4
Other accrued liabilities		0.2
Advertising fund liabilities - current	53.1	45.5
Notes payable to Tim Hortons Inc. - long-term	32.2	45.5
Other liabilities, net	4.1	6.5
Total liabilities	99.3	109.1
Total liabilities, Partnership preferred units and equity	$ 99.3	$ 109.1

Segment Reporting - Additional

Segment Reporting - Additional Information (Detail) $ in Millions	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2015USD ($)	Mar. 31, 2015SegmentPresident	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Dec. 31, 2014SegmentRegion
Segment Reporting, Revenue Reconciling Item [Line Items]
Number of operating segments | Segment		2
Number of brand presidents | President		2
Number of reportable segments | Segment		2
Revenues	$ 1,019.7		$ 278.9	$ 2,995.2	$ 781
Tim Hortons [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Number of operating segments | Segment						5
Revenues	737.7			2,185.4
Burger King [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Number of geographical regions | Region						4
Revenues	282		278.9	809.8	781
United States [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	244.3		$ 159.6	726.2	$ 454.2
Canada [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ 658.1			$ 1,943.1

Segment Reporting - Revenues by

Segment Reporting - Revenues by Operating Segment (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenue, Major Customer [Line Items]
Total revenues	$ 1,019.7	$ 278.9	$ 2,995.2	$ 781
Tim Hortons [Member]
Revenue, Major Customer [Line Items]
Total revenues	737.7		2,185.4
Burger King [Member]
Revenue, Major Customer [Line Items]
Total revenues	$ 282	$ 278.9	$ 809.8	$ 781

Segment Reporting - Reconciliat

Segment Reporting - Reconciliation of Segment Income to Net Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting, Revenue Reconciling Item [Line Items]
Acquisition accounting impact on cost of sales			$ 0.5
Impact of equity method investments	$ 1	$ (4.1)	5.7	$ 5.8
Other operating expenses (income), net	9.4	145.9	82.2	155.8
EBITDA	387.1	17.4	1,008	332.4
Depreciation and amortization	43.1	16.5	137.8	48.7
Income from operations	344	0.9	870.2	283.7
Interest expense, net	116	51.3	362.3	151.9
(Gain) loss on early extinguishment of debt	0.4		40
Income tax expense (benefit)	44.7	(26.9)	140.7	19.8
Net income (loss)	182.9	(23.5)	327.2	112
Operating Segments [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment income	440.7	194.4	1,223.6	536.9
Operating Segments [Member] | Tim Hortons [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment income	244		663.3
Operating Segments [Member] | Burger King [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment income	196.7	194.4	560.3	536.9
Unallocated Management G&A [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Share-based compensation and non-cash incentive compensation expense	15.5	4.5	37.5	12.2
Acquisition accounting impact on cost of sales	(0.3)		0.5
Impact of equity method investments	4.7	(4.1)	15.7	5.8
Other operating expenses (income), net	9.4	145.9	82.2	155.8
Unallocated Management G&A [Member] | Tim Hortons [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
TH transaction and restructuring costs	$ 24.3	$ 30.7	$ 79.7	$ 30.7

Condensed Consolidating Balance

Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Millions	Sep. 30, 2015	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 971.7	$ 1,803.2	$ 1,013.7	$ 786.9
Trade and notes receivable, net	371.5	441.2
Inventories and other current assets, net	154.7	171.2
Advertising fund restricted assets	58.6	53
Deferred income taxes, net	81.3	86.6
Total current assets	1,637.8	2,639.7
Property and equipment, net	2,212	2,437.1
Intangible assets, net	9,408.9	10,445.1
Goodwill	4,617.3	5,230.1
Net investment in property leased to franchisees	123.4	140.5
Other assets, net	1,035.7	445.5
Total assets	19,035.1	21,338
Current liabilities:
Accounts and drafts payable	337.5	223
Accrued advertising	47.4	25.9
Other accrued liabilities	608.6	335.2
Gift card liability	112.6	187
Advertising fund liabilities	53.1	45.5
Current portion of long term debt and capital leases	56.5	1,128.8
Total current liabilities	1,215.7	1,945.4
Term debt, net of current portion	8,471.7	8,826.5
Capital leases, net of current portion	207.9	243.7
Other liabilities, net	848.4	707.8
Deferred income taxes, net	1,689.2	1,982.8
Total liabilities	12,432.9	13,706.2
Partnership preferred units	3,297	3,297
Partners' capital:
Accumulated other comprehensive income (loss)	(1,298.4)	(253.4)
Total Partners' capital	3,303.8	4,333.5
Noncontrolling interests	1.4	1.3
Total equity	3,305.2	4,334.8
Total liabilities, Partnership preferred units and equity	19,035.1	21,338
Scenario, Adjustment [Member]
Current liabilities:
Total current liabilities	1,215.7
Borrowers [Member]
Current assets:
Cash and cash equivalents	971.7	1,803.2
Trade and notes receivable, net	371.5
Inventories and other current assets, net	154.7
Advertising fund restricted assets	58.6
Deferred income taxes, net	81.3
Total current assets	1,637.8
Property and equipment, net	2,212
Intangible assets, net	9,408.9
Goodwill	4,617.3
Net investment in property leased to franchisees	123.4
Other assets, net	1,031.9
Total assets	19,031.3
Current liabilities:
Accounts and drafts payable	337.5
Accrued advertising	47.4
Other accrued liabilities	488.4
Gift card liability	112.6
Advertising fund liabilities	53.1
Current portion of long term debt and capital leases	56.5
Total current liabilities	1,095.5
Term debt, net of current portion	8,471.7
Capital leases, net of current portion	207.9
Other liabilities, net	848.4
Payables to affiliates	120.2
Deferred income taxes, net	1,689.2
Total liabilities	12,432.9
Partners' capital:
Common shares	7,720.3
(Accumulated deficit) retained earnings	175.1
Accumulated other comprehensive income (loss)	(1,298.4)
Total Partners' capital	6,597
Noncontrolling interests	1.4
Total equity	6,598.4
Total liabilities, Partnership preferred units and equity	19,031.3
Restaurant Brands International Limited Partnership [Member]
Current assets:
Intercompany receivable	120.2
Investment in subsidiaries	6,598.4
Other assets, net	3.8
Total assets	6,722.4
Current liabilities:
Other accrued liabilities	120.2
Total current liabilities	120.2
Total liabilities	120.2
Partnership preferred units	3,297
Partners' capital:
Accumulated other comprehensive income (loss)	(1,298.4)
Total Partners' capital	3,303.8
Noncontrolling interests	1.4
Total equity	3,305.2
Total liabilities, Partnership preferred units and equity	6,722.4
Class A Common Units [Member]
Partners' capital:
Class A Common Units	2,015.1	1,986
Total equity	2,015.1	1,986
Class A Common Units [Member] | Restaurant Brands International Limited Partnership [Member]
Partners' capital:
Class A Common Units	2,015.1
Class B Exchangeable Limited Partnership Units [Member]
Partners' capital:
Partnership exchangeable units	2,587.1	2,600.9
Total equity	2,587.1	$ 2,600.9
Class B Exchangeable Limited Partnership Units [Member] | Restaurant Brands International Limited Partnership [Member]
Partners' capital:
Partnership exchangeable units	2,587.1
Eliminations [Member]
Current assets:
Intercompany receivable	(120.2)
Investment in subsidiaries	(6,598.4)
Total assets	(6,718.6)
Current liabilities:
Payables to affiliates	(120.2)
Total liabilities	(120.2)
Partners' capital:
Common shares	(7,720.3)
(Accumulated deficit) retained earnings	(175.1)
Accumulated other comprehensive income (loss)	1,298.4
Total Partners' capital	(6,597)
Noncontrolling interests	(1.4)
Total equity	(6,598.4)
Total liabilities, Partnership preferred units and equity	$ (6,718.6)

Condensed Consolidating Stateme

Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues:
Sales	$ 545.9	$ 18.9	$ 1,613.2	$ 55.7
Franchise and property revenues	473.8	260	1,382	725.3
Total revenues	1,019.7	278.9	2,995.2	781
Cost of sales	446.6	16.5	1,354.6	47.7
Franchise and property expenses	114.4	41.4	365.2	114.5
Selling, general and administrative expenses	104.3	78.3	317.3	173.5
(Income) loss from equity method investments	1	(4.1)	5.7	5.8
Other operating (income) expenses, net	9.4	145.9	82.2	155.8
Total operating costs and expenses	675.7	278	2,125	497.3
Income (loss) from operations	344	0.9	870.2	283.7
Interest expense, net	116	51.3	362.3	151.9
Loss on early extinguishment of debt	0.4		40
Income (loss) before income taxes	227.6	(50.4)	467.9	131.8
Income tax expense (benefit)	44.7	(26.9)	140.7	19.8
Net income (loss)	182.9		327.2
Net income (loss)	182.9	(23.5)	327.2	112
Net income attributable to noncontrolling interests	0.9		2.9
Partnership preferred unit distributions	67.5		203.7
Net income (loss) attributable to common unitholders / shareholders	114.5	(23.5)	120.6	112
Total comprehensive income (loss)	(149.4)	$ (132.1)	(717.8)	$ (70.6)
Borrowers [Member]
Revenues:
Sales	545.9		1,613.2
Franchise and property revenues	473.8		1,382
Total revenues	1,019.7		2,995.2
Cost of sales	446.6		1,354.6
Franchise and property expenses	114.4		365.2
Selling, general and administrative expenses	104.3		317.3
(Income) loss from equity method investments	1		5.7
Other operating (income) expenses, net	9.4		82.2
Total operating costs and expenses	675.7		2,125
Income (loss) from operations	344		870.2
Interest expense, net	116		362.3
Loss on early extinguishment of debt	0.4		40
Income (loss) before income taxes	227.6		467.9
Income tax expense (benefit)	44.7		140.7
Net income (loss)	182.9		327.2
Net income (loss)	182.9		327.2
Net income attributable to noncontrolling interests	0.9		2.9
Net income (loss) attributable to common unitholders / shareholders	182		324.3
Total comprehensive income (loss)	(149.4)		(717.8)
Restaurant Brands International Limited Partnership [Member]
Revenues:
Equity in earnings of consolidated subsidiaries	182.9		327.2
Net income (loss)	182.9		327.2
Net income attributable to noncontrolling interests	0.9		2.9
Partnership preferred unit distributions	67.5		203.7
Net income (loss) attributable to common unitholders / shareholders	114.5		120.6
Total comprehensive income (loss)	(149.4)		(717.8)
Eliminations [Member]
Revenues:
Equity in earnings of consolidated subsidiaries	(182.9)		(327.2)
Net income (loss)	(182.9)		(327.2)
Net income attributable to noncontrolling interests	(0.9)		(2.9)
Net income (loss) attributable to common unitholders / shareholders	(182)		(324.3)
Total comprehensive income (loss)	$ 149.4		$ 717.8

Condensed Consolidating State92

Condensed Consolidating Statements of Cash Flows (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income (loss)	$ 182.9	$ (23.5)	$ 327.2	$ 112
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	43.1	16.5	137.8	48.7
(Gain) loss on early extinguishment of debt	0.4		40
Amortization of deferred financing costs and debt issuance discount			25	45.7
(Income) loss from equity method investments	1	(4.1)	5.7	5.8
Loss (gain) on remeasurement of foreign denominated transactions			31.1	(22)
Net losses (gains) on derivatives			50.1	154.5
Net losses (gains) on refranchisings and dispositions of assets			(5.8)	11.8
Bad debt expense (recoveries), net			0.9	0.9
Share-based compensation expense			36.9	9.5
Acquisition accounting impact on cost of sales			0.5
Deferred income taxes			(114.8)	(59.1)
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Reclassification of restricted cash to cash and cash equivalents			79.2
Trade and notes receivable			35.4	10
Inventories and other current assets			(5.1)	10.8
Accounts and drafts payable			138.8	1.8
Accrued advertising			29.8	(22.2)
Other accrued liabilities			172.2	88
Other long-term assets and liabilities			(34.5)	(18.2)
Net cash provided by operating activities			950.4	375.6
Cash flows from investing activities:
Payments for property and equipment			(82.9)	(10.7)
Proceeds (payments) from refranchisings, disposition of assets and restaurant closures			16.9	(6.6)
Return of investment on direct financing leases			12.1	11.6
Settlement of derivatives, net			11.8
Other investing activities			2.1	(0.2)
Net cash provided by (used for) investing activities			(40)	(9.8)
Cash flows from financing activities:
Proceeds from Senior Notes			1,250
Repayments of term debt, Tim Hortons Notes and capital leases			(2,610.6)	(57.3)
Payment of financing costs			(81.3)
Distributions on partnership units			(238.8)
Capital distributions to RBI Inc.			(0.1)
Other financing activities			(3.9)
Net cash provided by (used for) financing activities			(1,684.7)	(134.4)
Effect of exchange rates on cash and cash equivalents			(57.2)	(4.6)
Increase (decrease) in cash and cash equivalents			(831.5)	226.8
Cash and cash equivalents at beginning of period			1,803.2	786.9
Cash and cash equivalents at end of period	971.7	$ 1,013.7	971.7	$ 1,013.7
Borrowers [Member]
Cash flows from operating activities:
Net income (loss)	182.9		327.2
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization			137.8
(Gain) loss on early extinguishment of debt	0.4		40
Amortization of deferred financing costs and debt issuance discount			25
(Income) loss from equity method investments	1		5.7
Loss (gain) on remeasurement of foreign denominated transactions			31.1
Net losses (gains) on derivatives			50.1
Net losses (gains) on refranchisings and dispositions of assets			(5.8)
Bad debt expense (recoveries), net			0.9
Share-based compensation expense			36.9
Acquisition accounting impact on cost of sales			0.5
Deferred income taxes			(114.8)
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Reclassification of restricted cash to cash and cash equivalents			79.2
Trade and notes receivable			35.4
Inventories and other current assets			(5.1)
Accounts and drafts payable			138.8
Accrued advertising			29.8
Other accrued liabilities			172.2
Other long-term assets and liabilities			(34.5)
Net cash provided by operating activities			950.4
Cash flows from investing activities:
Payments for property and equipment			(82.9)
Proceeds (payments) from refranchisings, disposition of assets and restaurant closures			16.9
Return of investment on direct financing leases			12.1
Settlement of derivatives, net			11.8
Other investing activities			2.1
Net cash provided by (used for) investing activities			(40)
Cash flows from financing activities:
Proceeds from Senior Notes			1,250
Repayments of term debt, Tim Hortons Notes and capital leases			(2,610.6)
Payment of financing costs			(81.3)
Other financing activities			(3.9)
Intercompany financing			(238.9)
Net cash provided by (used for) financing activities			(1,684.7)
Effect of exchange rates on cash and cash equivalents			(57.2)
Increase (decrease) in cash and cash equivalents			(831.5)
Cash and cash equivalents at beginning of period			1,803.2
Cash and cash equivalents at end of period	971.7		971.7
Restaurant Brands International Limited Partnership [Member]
Cash flows from operating activities:
Net income (loss)	182.9		327.2
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in loss (earnings) of consolidated subsidiaries	(182.9)		(327.2)
Cash flows from financing activities:
Distributions on partnership units			(238.8)
Capital distributions to RBI Inc.			(0.1)
Intercompany financing			238.9
Eliminations [Member]
Cash flows from operating activities:
Net income (loss)	(182.9)		(327.2)
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in loss (earnings) of consolidated subsidiaries	$ 182.9		$ 327.2

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	Oct. 27, 2015	Oct. 26, 2015	Oct. 02, 2015	Oct. 01, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Subsequent Event [Line Items]
Cash dividend paid per common share					$ 0.08		$ 0.22
Partnership exchangeable unit						$ 0.31
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash dividend paid per common share			$ 0.12
Cash dividend paid per preferred share				$ 0.98
Dividend payable record date	Nov. 25, 2015		Aug. 28, 2015
Dividends Payable preferred share				$ 67.5
Cash dividend declared by board	$ 0.13
Dividend to be paid date	Jan. 5, 2016
Subsequent Event [Member] | Preferred Share [Member]
Subsequent Event [Line Items]
Dividend payable record date	Jan. 4, 2016	Jan. 4, 2016
Dividends Payable preferred share		$ 67.5
Cash dividend declared by board		$ 0.98
Subsequent Event [Member] | Class B Exchangeable Limited Partnership Units [Member]
Subsequent Event [Line Items]
Partnership exchangeable unit	$ 0.13		$ 0.12