Company: BBU
Filing Date: 2025-04-10
Form Type: 20-F
Source: 0001628280-25-017216
Chunk: 527

Company: Brookfield Business Partners L.P.
Filing Date: 2025-04-10
Form: 20-F
Item: Item 19
Chunk 527
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96)      ( 7)                        ( 208)                                         ( 438)                 ( 646)  
  Preferred equity distributions                                              —                                      —                                      —      ( 52)                        ( 52)                                             52                      —  
  Equity accounted Adjusted EFO (6)                                           36                                     90                                    40      —                              166                                            151                    317  
  Adjusted EFO                                                                641                                    287                                  935      ( 331)                                                                                                    
  Depreciation and amortization expense (2)(7)                                                                                                                                               ( 1,002)                                       ( 2,202)               ( 3,204)  
  Impairment reversal (expense), net                                                                                                                                                           ( 311)                                         ( 670)                 ( 981)  
  Gain (loss) on acquisitions / dispositions, net recorded in equity (4)                                                                                                                        ( 83)                                          ( 14)                  ( 97)  
  Other income (expense), net (5)                                                                                                                                                              ( 407)                                         ( 365)                 ( 772)  
  Deferred income tax (expense) recovery                                                                                                                                                          327                                            620                    947  
  Non-cash items attributable to equity accounted investments (6)                                                                                                                              ( 165)                                          ( 62)                 ( 227)  
  Net income (loss)                                                                                                                                                                                 $                                              $                      $  

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(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 $ 34,883

(3) Gain (loss) on acquisitions/dispositions, net in Adjusted EFO of $ 223 87 81 40 15

  F-82      Brookfield Business Partners  

Table of Contents

BROOKFIELD BUSINESS PARTNERS L. P.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

As at December 31, 2024 and 2023 and for the years ended December 31, 2024, 2023 and 2022

(4) Gain (loss) on acquisitions/dispositions, net recorded in equity in Adjusted EFO of $ 83 73 10

(5) The