Company: BRK-A
Filing Date: 2025-06-27
Form Type: 11-K
Source: 0001193125-25-149269
Chunk: 9

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-06-27
Form: 11-K
Chunk 9
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8. | RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500 |

The following is a reconciliation of net assets available for benefits per the financial statements to Form 5500 as of December 31:

|                                                                |     | 2024 |              |     | 2023 |              |
| Net assets available for benefits per the financial statements |     |      | $ 89,276,929 |     |      | $ 69,917,043 |
| Company contribution receivable                                |     |      |   -2,951,101 |     |      |   -2,563,263 |
| Deemed distributions                                           |     |      |      -22,195 |     |      |      -36,547 |
| Net assets available for benefits per Form 5500                |     |      | $ 86,303,633 |     |      | $ 67,317,233 |

The following is a reconciliation of Company contributions per the financial statements to the Form 5500 for the year ended December 31, 2024:

| Company contributions per financial statement              |     | $  6,236,941 |
| Less: Company contribution receivable at December 31, 2024 |     |   -2,951,101 |
| Add: Company contribution receivable at December 31, 2023  |     |    2,563,263 |
| Company contributions per Form 5500                        |     | $  5,849,103 |

The following is a reconciliation of the interest income on notes receivable from participants per the financial statements to the Form 5500 for the year ended December 31, 2024:

| Interest income on notes receivable from participants per financial statements |     | $  130,704 |
| Less: interest income on deemed distributions during 2024                      |     |     -1,842 |
| Interest income on participant loans per Form 5500                             |     | $  128,862 |

The following is a reconciliation of benefit and withdrawal payments per the financial statements to the Form 5500 for the year ended December 31, 2024:

| Benefit and withdrawal payments per financial statement  |     | $  5,391,843 |
| Add: deemed distribution at December 31, 2024            |     |       22,195 |
| Less: deemed distribution at December