Company: BBU
Filing Date: 2025-04-10
Form Type: 20-F
Source: 0001628280-25-017216
Chunk: 483

Company: Brookfield Business Partners L.P.
Filing Date: 2025-04-10
Form: 20-F
Item: Item 19
Chunk 483
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 derivative liabilities, and excludes liabilities associated with assets held for sale, provisions, decommissioning liabilities, deferred revenue, insurance contract liabilities, work in progress, post-employment benefits and other liabilities of $ 8,140

Included in cash and cash equivalents as at December 31, 2024 was $ 1,991 2,062 1,248 1,190

Included in financial assets (current and non-current) as at December 31, 2024 was $ 466 527 3,904 4,105

The following table provides the details of financial instruments and their associated financial instrument classifications as at December 31, 2023:

  (US$ MILLIONS)                                                                                                                                      
  MEASUREMENT BASIS                                                 FVTPL               FVOCI                 Amortized cost                          
  Financial assets                                                                                                                                    
  Cash and cash equivalents                                         $            —      $              —      $                    3,252       3,252  
  Accounts and other receivable, net (current and non-current)      —                   —                                          6,563       6,563  
  Financial assets (current and non-current) (1)                    964                            4,841                           7,371      13,176  
  Total (2)                                                         $          964      $          4,841      $                   17,186      22,991  
  Financial liabilities                                                                                                                               
  Accounts payable and other (current and non-current) (1) (3)      $          460      $            331      $                   11,054      11,845  
  Borrowings (current and non-current)                              —                   —                                         42,249      42,249  
  Total                                                             $          460      $            331      $                   53,303      54,094  

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(1) FVOCI and FVTPL include derivative assets and liabilities designated in hedge accounting relationships. Refer to Hedging Activities in Note 4(a) below.

(2) Total financial assets include $ 4,297

(3) Includes derivative liabilities, and excludes provisions, decommissioning liabilities, deferred revenue, insurance contract liabilities, work in progress, post-employment benefits, liabilities associated with assets held for sale and various taxes and duties of $ 6,533

  F-36      Brookfield Business Partners  

Table of Contents

BROOKFIELD BUSINESS PARTNERS L. P.

NOTES TO