Company: BRK-A
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0001193125-25-054877
Chunk: 18

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 18
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392,500 Berkshire subsidiary employees is a significant task. In light of the fact that Mr. Buffett’s total compensation is far less than almost all public company CEOs, Berkshire believed that the cost/benefit of complying precisely with the requirements of Item 402(u) would provide little, if any, useful information to its shareholders. Therefore, Berkshire used a judgmental sample representing approximately 2/3 of the total employees of Berkshire and its subsidiaries to determine the median employee’s compensation. The median employee was determined as of December 31, 2023 using 2023 W-2wages for all U.S. employees and equivalent taxable compensation for all non-U.S.employees included in the sample. The median employee determination included all employees within the sample group who were employed at December 31, 2023. The annual total compensation for the median employee was calculated using the same methodology for calculating the total compensation in accordance with Item 402(c)(2)(x) of Regulation S-K. Instruction 2 to Item 402(u) of Regulation S-Kstates that a registrant is required to identify its median employee once every three years provided that during the last completed year there has been no change in a registrant’s employee population or employee compensation arrangements that the registrant reasonably believes would result in a significant change to its pay ratio disclosure. Berkshire does not believe that there have been any changes in its employee population or employee compensation arrangements that would result in a significant change in its pay ratio disclosure. Based on the information obtained as described in the preceding paragraphs, the ratio of Mr. Buffett’s annual total compensation ($ 405,111) to the annual total compensation of the median employee in 2024 ($82,106) was 4.94 to 1. Insider Trading Policy The Corporation has adoptedan Insider Trading Policy (“Insider Trading Policies and Procedures”) for all Berkshire directors, officers and employees as well as certain employees of Berkshire subsidiaries. The Insider Trading Policy is available on Berkshire’s website at www.berkshirehathaway.com. 9

Independent Public Accountants Deloitte & Touche LLP (“Deloitte”) served as the Corporation’s principal independent public accountants for 2024. Representatives from that firm will be present at the Annual Meeting of Shareholders, will be given the opportunity to make a statement if they so desire and will be available to respond to any appropriate questions. The Corporation has not selected independent public accountants for the current year, since its normal practice is for the Audit Committee of the Board