Company: BBU
Filing Date: 2025-04-10
Form Type: 20-F
Source: 0001628280-25-017216
Chunk: 529

Company: Brookfield Business Partners L.P.
Filing Date: 2025-04-10
Form: 20-F
Item: Item 19
Chunk 529
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  Current income tax (expense) recovery                                       ( 127)                                 ( 36)                              ( 98)      10                ( 251)                                         ( 524)                 ( 775)  
  Preferred equity distributions                                              —                                      —                                      —      ( 83)              ( 83)                                             83                      —  
  Equity accounted Adjusted EFO (6)                                           43                                     109                                   40      —                    192                                            150                    342  
  Adjusted EFO                                                                636                                                                         492      ( 335)                                                                                          
  Depreciation and amortization expense (2)(7)                                                                                                                                     ( 1,165)                                       ( 2,427)               ( 3,592)  
  Impairment reversal (expense), net                                                                                                                                                 ( 268)                                         ( 563)                 ( 831)  
  Gain (loss) on acquisitions /dispositions, net (3)                                                                                                                                    150                                            232                    382  
  Gain (loss) on acquisitions / dispositions, net recorded in equity (4)                                                                                                             ( 127)                                         ( 267)                 ( 394)  
  Other income (expense), net (5)                                                                                                                                                    ( 238)                                              9                 ( 229)  
  Deferred income tax (expense) recovery                                                                                                                                                338                                            492                    830  
  Non-cash items attributable to equity accounted investments (6)                                                                                                                    ( 148)                                          ( 62)                 ( 210)  
  Net income (loss)                                                                                                                                                                       $                                              $                      $  

_____________________________

(1) Adjusted EFO and net income (loss) attributable to Unitholders include Adjusted EFO and net income (loss) attributable to limited partnership unitholders, general partnership unitholders, redemption-exchange unitholders, special limited partnership unitholders and BBUC exchangeable shareholders.

(2) The sum of these amounts equates to direct operating costs of $ 50,021

(3) The sum of these amounts equates to the gain (loss) on acquisitions/dispositions, net of $ 4,686 1,914 1,711 67 57 41 38

  F-84      Brookfield Business Partners  

Table of Contents

BROOKFIELD BUSINESS PARTNERS L. P.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

As at December 31, 2024 and 2023 and