Company: BNJ
Filing Date: 2025-03-24
Form Type: 40-F
Source: 0001001085-25-000007
Chunk: 2

Company: BROOKFIELD Corp /ON/
Filing Date: 2025-03-24
Form: 40-F
Chunk 2
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 of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ¨

#### FORM 40-F

#### Principal Documents
The following documents, filed as Exhibits 99.1 through 99.2 hereto, are hereby incorporated by reference into this Form 40-F:

### ADDITIONAL DISCLOSURE
Certifications and Disclosure Regarding Controls and Procedures

| (a) |     | Certifications. See Exhibits 99.3, 99.4, 99.5 and 99.6 to this Annual Report on Form 40-F. |

| (c) |     | Management’s Annual Report on Internal Control Over Financial Reporting.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
 (1) Management of the registrant is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is a process designed by, or under the supervision of, the Chief Executive Officer and the President and Chief Financial Officer, and effected by the Board of Directors, management and other personnel to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. 
 (2) Management assessed the effectiveness of the registrant’s internal control over financial reporting as ofDecember 31, 2024, based on the criteria set forth in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission and as further described under the heading “Management's Report on Internal Control Over Financial Reporting”, included in Exhibit 99.2 attached hereto, which is incorporated by reference into this Annual Report on Form 40-F.                                                                      
 (3) Based on this assessment, management concluded that, as ofDecember 31, 2024, the registrant’s internal control over financial reporting was effective. Also, management determined that there were no material weaknesses in the registrant’s internal control over financial reporting as ofDecember 31, 2024.                                                                                                                                                                                                                                                                                     
 (4) Deloitte LLP, the independent registered public accounting firm that audited the registrant’s consolidated financial statements for the fiscal year endedDecember 31, 2024, has issued its opinion on the registrant’s internal control over financial reporting (the “Attestation Report”).                                                                                                                                                                                                                                                                                                        |

| (d) |     | Attestation Report of the Independent Registered Public Accounting