Company: MT
Filing Date: 2025-03-10
Form Type: 20-F
Source: 0001243429-25-000017
Chunk: 414

Company: ArcelorMittal
Filing Date: 2025-03-10
Form: 20-F
Chunk 414
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----|:--------|:----|:--------------------------|--------------------------------:|:--------------------------------|------------------------:|:----|:----------------------------|:----|:------|:----|:--------------------------|:----|----------------------------------------------------------------------:|
| AMKR                 |     | Ukraine |     |                           |                           1,003 |                                 |                   1,026 |     | 47.1%                       |     | 20.0% |     | 16.9%                     |     |                                                                   655 |

NOTE 6: FINANCING AND FINANCIAL INSTRUMENTS 6.1 Financial assets and liabilities Financial assets and liabilities mainly comprise: • gross debt (see note 6.1.2) • cash and cash equivalents, restricted cash and reconciliations of cash flows (see note 6.1.3) • net debt (see note 6.1.4) • derivative financial instruments (see note 6.1.5) • other non-derivative financial assets and liabilities (see note 6.1.6) 6.1.1 Fair values versus carrying amounts The estimated fair values of certain financial instruments have been determined using available market information or other valuation methodologies that require judgment in interpreting market data and developing estimates. The following table summarizes assets and liabilities based on their categories at December 31, 2024 :

247

| Consolidated financial statements                          |
| (millions of U.S. dollar, except share and per share data) |

|                                                         |                                              December 31, 2024 |     |                                    |     |                                     |     |                                      |     |                            |     |             |
|:--------------------------------------------------------|---------------------------------------------------------------:|:----|-----------------------------------:|:----|------------------------------------:|:----|-------------------------------------:|:----|---------------------------:|:----|------------:|
|                                                         | Carryingamount intheconsolidatedstatementsof financialposition |     | Non-financialassets andliabilities |     | Assets /Liabilities atamortizedcost |     | Fair valuerecognizedin profit orloss |     | Fair valuerecognizedin OCI |     | Derivatives |
| ASSETS                                                  |                                                                |     |                                    |     |                                     |     |                                      |     |                            |     |             |
| Current assets:                                         |                                                                |     |                                    |     |                                     |     |                                      |     |                            |     |             |
| Cash and cash