Company: BRK-A
Filing Date: 2025-04-15
Form Type: 424B5
Source: 0001193125-25-081614
Chunk: 36

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-04-15
Form: 424B5
Chunk 36
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Payments or accruals of interest on a note will be taxable to U.S. holders as U.S.-source ordinary interest income at the time such U.S.
holders receive or accrue such amounts (in accordance with a holder’s regular method of tax accounting).

S-20

A U.S. holder that uses the cash method of accounting and that receives a payment of
interest in yen will be required to include in income the U.S. dollar value of the yen payment received (determined based on the spot rate on the date the payment is received), regardless of whether the payment is in fact converted to U.S. dollars
at that time. A cash basis U.S. holder will not recognize exchange gain or loss on the receipt of interest income, but may recognize exchange gain or loss attributable to the actual disposition of the yen received as described below.

A U.S. holder that uses the accrual method of accounting will accrue interest income in yen and translate that amount into U.S. dollars based
on the average spot rate of exchange in effect for the accrual period or, with respect to an accrual period that spans two taxable years, at the average spot rate for the partial period within the applicable taxable year. Alternatively, an accrual
method U.S. holder may elect to translate interest income into U.S. dollars at the spot rate on the last day of the accrual period (or the last day of the taxable year in the case of an accrual period that spans two taxable years) or, if the date of
receipt is within five business days of the last day of the interest accrual period, the spot rate on the date of receipt. A U.S. holder that makes this election must apply it consistently to all debt instruments from year to year and cannot change
the election without the consent of the IRS. A U.S. holder that uses the accrual method will recognize exchange gain or loss with respect to accrued interest income on the date the interest payment is actually received. The amount of exchange gain
or loss recognized will equal the difference, if any, between the U.S. dollar value of the yen payment received (determined based on the spot rate on the date the payment is received) in respect of the accrual period and the U.S. dollar value of
interest income that has accrued during the accrual period (as determined above), regardless of whether the payment is in fact converted to U.S. dollars. This exchange gain or loss generally will be treated as U.S.-source ordinary