Company: BNJ
Filing Date: 2025-05-16
Form Type: CORRESP
Source: 0001104659-25-050083
Chunk: 1

Company: BROOKFIELD Corp /ON/
Filing Date: 2025-05-16
Form: CORRESP
Chunk 1
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 and the relevant line items included in their determination are inconsistent.
In Q1 2025, we completed our analysis of the IFRIC agenda decision and identified certain specified amounts contemplated by paragraph
23 of IFRS 8. We have included footnote disclosure to the tabular presentation of our profitability measures by segment in our interim
financial statements as at and for the three-month period ended March 31, 2025 filed with the Commission on Form 6-K on May 13, 2025,
which we will prospectively continue to include in future filings. We will also continue to evaluate the income and expenses that may
meet the requirements of paragraph 23 of IFRS 8.

| BROOKFIELD CORPORATION                   
 181 Bay Street, Toronto, Ontario, M5J2T3 
 brookfield.com                           |

The presentation included in our interim financial
statements as at and for the three-month period ended March 31, 2025, is set forth below:

| c) | Reportable Segment Measures |

| AS AT AND FOR THE THREE           
 MONTHS ENDED MAR. 31, 2025        
 (MILLIONS)                        | Asset       
 Management3 |        |     | Wealth     
 Solutions2 |        |     | Renewable   
 Power and   
 Transition4 |       |     | Infrastructure4 |       |     | Private 
 Equity4 |       |     | Real Estate5 |        |     | Corporate Activities4 |         |   |     | Total |        |     | Note |    |
|:----------------------------------|:------------|-------:|:----|:-----------|-------:|:----|:------------|------:|:----|:----------------|------:|:----|:--------|------:|:----|:-------------|-------:|:----|:----------------------|--------:|:--|:----|:------|-------:|:----|:-----|:---|
| External revenues                 | $           |  1,984 |     |            |    n/a |     | $           | 1,846 |     | $               | 5,625 |     | $       | 6,977 |     | $            |  1,464 |     | $                     |      48 |   |     | $     | 17,944 |     |      |    |
| Inter-segment and other revenues1 |             |  1,388 |     |            |    n