Company: BRK-A
Filing Date: 2025-04-15
Form Type: 424B5
Source: 0001193125-25-081614
Chunk: 37

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-04-15
Form: 424B5
Chunk 37
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 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 to
all debt instruments from year to year and cannot be changed without the consent of the IRS. If a note is not traded on an established securities market (or, if a note is so traded, but a U.S. holder is an accrual basis U.S. holder that has not made
the settlement date election), a U.S. holder will recognize exchange gain or loss (taxable as U.S.-source ordinary income or loss) to the extent that the U.S. dollar value of the yen received (based on the spot rate on the settlement date), differs
from the U.S. dollar value of the amount realized.

Except as discussed below with respect to exchange gain or loss, the gain or loss that
a U.S