Company: MT
Filing Date: 2025-03-10
Form Type: 20-F
Source: 0001243429-25-000017
Chunk: 331

Company: ArcelorMittal
Filing Date: 2025-03-10
Form: 20-F
Chunk 331
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embedded within the Inline XBRL document.                                                                            |
| 101.SCH | XBRL Taxonomy Extension Schema Document                                                                                                                                                                                                   |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document                                                                                                                                                                              |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document                                                                                                                                                                               |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase Document                                                                                                                                                                                    |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document                                                                                                                                                                             |
| 104     | Cover Page Interactive Data File (embedded within the Inline XBRL document and contained in Exhibit 101)                                                                                                                                  |

* Previously filed

189

SIGNATURES The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on its behalf.

| ARCELORMITTAL     |
| /s/ Henk Scheffer |
| Henk Scheffer     |
| Company Secretary |

Date: March 10, 2025

191

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders and the Board of Directors of ArcelorMittal

Opinion on the Financial Statements

We have audited the accompanying consolidated statements of financial position of ArcelorMittal and subsidiaries (the Company) as of

December 31, 2024 and 2023, the related consolidated statements of operations, other comprehensive income, changes in equity and

cash flows for each of the three years in the period ended December 31, 2024, and the related notes (collectively referred to as the

"consolidated financial statements"). In our opinion, the consolidated financial statements present fairly, in all material respects, the

financial position of the Company at December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the

three years in the period ended December 31, 2024, in conformity with International Financial Reporting Standards as issued by the

International Accounting Standards Board.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB),

the Company’s internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control —

Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“2013 framework”) and our

report dated March 10,