Company: BRK-A
Filing Date: 2025-11-18
Form Type: 424B5
Source: 0001193125-25-286108
Chunk: 35

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-11-18
Form: 424B5
Chunk 35
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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 income or loss.

Sale, Exchange, Redemption or Other Disposition of the Notes

When a U.S. holder disposes of a note by sale, exchange, redemption or other disposition, the holder will generally recognize gain or loss
equal to the difference between the amount the holder realizes on the transaction (less any amount attributable to accrued and unpaid interest, which will be taxable as such) and the holder’s adjusted tax basis in the note. A U.S.
holder’s adjusted tax basis in a note will generally equal the U.S. dollar value of the yen used to purchase the note using the spot exchange rate on the purchase date. If a note is traded on an established securities market, as the notes are
expected to be, a cash basis U.S. holder (and if it elects, an accrual basis U.S. holder) will determine the U.S. dollar value of the yen amount paid for the note on the settlement date of the purchase. Payments received that are attributable to
accrued interest will be treated in accordance with the rules applicable to payments of interest, described above.

The amount realized on
the sale, exchange, redemption or other disposition of a note for an amount in yen will generally be the U.S. dollar value of such yen based on the spot exchange rate on the date the note is disposed of; provided, however, that if the note is traded
on an established securities market, as the notes are expected to be, a cash basis U.S. holder (and if it elects, an accrual basis U.S. holder) will determine the U.S. dollar value of such yen on the settlement date of the disposition.

If an accrual method U.S. holder makes either of the settlement date elections described above, such election must be applied consistently