Company: MT
Filing Date: 2025-03-10
Form Type: 20-F
Source: 0001243429-25-000017
Chunk: 371

Company: ArcelorMittal
Filing Date: 2025-03-10
Form: 20-F
Chunk 371
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 |     |                      666 |     |                  1,844 |     |  4,630 |
| Adjustments for differences in accounting policies andother |     |                           — |     |                 150 |     |                      -43 |     |                 -1,488 |     | -1,381 |
| Other adjustments2                                          |     |                         -56 |     |                -183 |     |                       50 |     |                      — |     |   -189 |
| Carrying amount in the statements of financial position     |     |                       1,240 |     |                 791 |     |                      673 |     |                    356 |     |  3,060 |
| Revenue                                                     |     |                       3,857 |     |               2,715 |     |                    5,628 |     |                    482 |     | 12,682 |
| Income / (loss) from continuing operations                  |     |                         190 |     |                 428 |     |                      236 |     |                   -136 |     |    718 |
| Other comprehensive income (loss)                           |     |                           4 |     |                  18 |     |                       62 |     |                      — |     |     84 |
| Total comprehensive income (loss)                           |     |                         193 |     |                 446 |     |                      298 |     |                   -136 |     |    801 |
| Cash dividends received by the Company                      |     |                          28 |     |                  10 |     |                       26 |     |                      — |     |     64 |

1. The country of incorporation corresponds to the country of operation except for China Oriental whose country of operation is China.

2. Other adjustments correspond to the difference between the carrying amount at December 31, 2022 and the net assets situation corresponding to the latest financial

statements ArcelorMittal is permitted to disclose as of the reporting dates described in the table above.

3. The amount for DHS Group includes an adjustment to align the German GAAP financial information with the Company’s accounting policies and is mainly linked to

property, plant and equipment, inventory and pension.

4. Adjustments in Gonvarri Steel Industries primarily relate to differences in accounting policies regarding revaluation of fixed assets.

5. Adjustments in Baffinland primarily relate to differences in accounting policies regarding revaluation of fixed assets and locally recognized goodwill. In September