Company: MT
Filing Date: 2025-03-10
Form Type: 20-F
Source: 0001243429-25-000017
Chunk: 391

Company: ArcelorMittal
Filing Date: 2025-03-10
Form: 20-F
Chunk 391
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434 |     | 1,629 |

1. Additions refer to write-downs of inventories excluding those utilized or written

back during the same financial year.

2. Deductions/releases correspond to write-backs and utilization related to the

prior periods.

4.5 Prepaid expenses and other current assets

|                                                                   | December 31, |     |       |
|                                                                   |         2024 |     |  2023 |
| VAT receivables                                                   |          836 |     |   792 |
| Prepaid expenses and non-tradereceivables                         |          610 |     |   658 |
| Financial amounts receivable2                                     |          389 |     |   247 |
| Income tax receivable                                             |          148 |     |   209 |
| Receivables from public authorities                               |          207 |     |   206 |
| Receivables from sale of intangible, tangibleand financial assets |           91 |     |    81 |
| Derivative financial instruments (notes  6.1and 6.3)              |          305 |     |   643 |
| CO2emission rights                                                |          180 |     |     3 |
| Other1                                                            |          256 |     |   198 |
| Total                                                             |        3,022 |     | 3,037 |

1. Other included mainly advances to employees, accrued interest and other

miscellaneous receivables.

2. Includes 98 and 114 of outstanding receivables in connection with the sale of

ArcelorMittal Temirtau, at December 31, 2024 and 2023, respectively (see

note 2.3).

4.6 Other assets

Other assets consisted of the following:

|                                                                   | December 31, |     |       |
|                                                                   |         2024 |     |  2023 |
| Derivative financial instruments (notes 6.1and 6.3)               |          133 |     |   163 |
| Financial amounts receivable2                                     |          594 |     |   785 |
| Long-term VAT receivables                                         |          239 |     |   215 |
| Cash guarantees and deposits                                      |          153 |     |   178 |
| Receivables from public authorities                               |           71 |     |   115 |
| Accrued interest                                                  |