# EDGAR Filing Document

**Accession Number:** 0001654795
**File Stem:** 0001104659-25-081408
**Filing Date:** 2025-8
**Character Count:** 99334
**Document Hash:** b1955c11618825d3c1c2e81c842cba7b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-081408.hdr.sgml**: 20250821

**ACCESSION NUMBER**: 0001104659-25-081408

**CONFORMED SUBMISSION TYPE**: SD

**PUBLIC DOCUMENT COUNT**: 22

**FILED AS OF DATE**: 20250821

**DATE AS OF CHANGE**: 20250821

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Brookfield Business Partners L.P.
- **CENTRAL INDEX KEY:** 0001654795
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D0
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** SD
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-37775
- **FILM NUMBER:** 251240769

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 73 FRONT STREET, 5TH FLOOR
- **CITY:** HAMILTON
- **PROVINCE COUNTRY:** D0
- **BUSINESS PHONE:** (441) 294-3309

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 73 FRONT STREET, 5TH FLOOR
- **CITY:** HAMILTON
- **PROVINCE COUNTRY:** D0

------

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM SD**

**SPECIALIZED DISCLOSURE REPORT**

------

**BROOKFIELD BUSINESS PARTNERS L.P.**

(Exact name of the registrant as specified in its charter)

------

---

| | | |
|:---|:---|:---|
| **Bermuda** | **001-37775** | **Not Applicable** |
| (State or other jurisdiction of | (Commission file number) | (I.R.S. Employer Identification No.) |
| incorporation or organization) |  |  |

---

**73 Front Street, 5th Floor, Hamilton, HM 12 Bermuda**

(Address of principal executive offices)

**Jane Sheere**

**Brookfield Business Partners L.P.**

**73 Front Street, 5th Floor**

**Hamilton, HM 12**

**Bermuda**

**Tel: +441-294-3309**

(Name and telephone number, including area code,

of the person to contact in connection with this report)

------

Check the appropriate box to indicate the rule pursuant to which this form is being filed, and provide the period to which the information in this form applies:

☐ Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, _______.

☒ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended December 31, 2024.

------

**SECTION 1 - CONFLICT MINERALS DISCLOSURE**

**Item 1.01 - Conflict Minerals Disclosure and Report**

Not applicable.

**Item 1.02 - Exhibit**

Not applicable.

**SECTION 2 – RESOURCE EXTRACTION ISSUER DISCLOSURE**

**Item 2.01 - Resource Extraction Issuer Disclosure and Report**

This Form SD of Brookfield Business Partners L.P. (the "Company") is filed pursuant to Rule 13q-1 promulgated under the Securities Exchange Act of 1934 for the fiscal year ended December 31, 2024.

(c)*Alternative Reporting*

The Company is filing on behalf of Ember Resources Inc. ("Ember"), which was a subsidiary of the Company during the fiscal year ended December 31, 2024, and Hammerstone Infrastructure Materials Ltd. ("Hammerstone"), which was a subsidiary of the Company during the period from January 1, 2024 to June 10, 2024. On June 11, 2024, the Company sold its interest in Hammerstone and Hammerstone ceased to be a subsidiary of the Company.

Each of Ember and Hammerstone is subject to Canada's Extractive Sector Transparency Measures Act ("ESTMA"). In respect of each of Ember and Hammerstone, the Company is relying on the alternative reporting provision of Item 2.01 and providing Ember and Hammerstone's respective ESTMA reports for the year ended December 31, 2024 to satisfy the requirements of Item 2.01 in respect of those subsidiaries. Ember's payment disclosure required by Form SD is included as Exhibit 2.01 to this Form SD. A copy of Ember's ESTMA report is furnished as Exhibit 99.1 to this Form SD and is also publicly available on Ember's website at https://emberresources.com/about-us/presentation/. Hammerstone's payment disclosure required by Form SD is included as Exhibit 2.02 to this Form SD. A copy of Hammerstone's ESTMA report is furnished as Exhibit 99.2 to this Form SD and is also publicly available on Hammerstone's website at https://hammerstone.ca/estma/.

**SECTION 3 - EXHIBITS**

**Item 3.01 - Exhibits**

The following exhibits are filed as part of this Form SD.

---

| | |
|:---|:---|
| **Exhibit** | **Title** |
| 2.01 | [Ember Resources Inc. Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2024](bbu-20250821xex2d01.htm) |
| 2.02 | [Hammerstone Infrastructure Materials Ltd. Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2024](bbu-20250821xex2d02.htm) |

---

------

**SIGNATURE**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.

---

| | |
|:---|:---|
| Date: August 21, 2025 | **BROOKFIELD BUSINESS PARTNERS L.P.**<br> by its general partner, **BROOKFIELD BUSINESS<br>PARTNERS LIMITED** |
| By: | /s/ Jane Sheere |
|  | Name: Jane Sheere |
|  | Title: Secretary |

---

------

## Exhibit 2.01

?xml version='1.0' encoding='ASCII'? Brookfield Business Partners L.P._2024-12-31

2.01 SDfalse0001654795Brookfield Business Partners L.P.2024-12-31CAD1584000rxp:Taxescountry:CAsnj:CA-ABbbu:CamroseCountyMemberbbu:AlbertaCbmMember2194000rxp:Taxescountry:CAsnj:CA-ABbbu:CountyOfStettlerNo.6Memberbbu:AlbertaCbmMember146000rxp:Taxescountry:CAsnj:CA-ABbbu:CountyOfWetaskiwinNo.10Memberbbu:AlbertaCbmMember5279000rxp:Taxescountry:CAsnj:CA-ABbbu:KneehillCountyMemberbbu:AlbertaCbmMember1417000rxp:Taxescountry:CAsnj:CA-ABbbu:LacombeCountyMemberbbu:AlbertaCbmMember1541000rxp:Taxescountry:CAsnj:CA-ABbbu:MountainviewCountyMemberbbu:AlbertaCbmMember909000rxp:Taxescountry:CAsnj:CA-ABbbu:PonokaCountyMemberbbu:AlbertaCbmMember1464000rxp:Taxescountry:CAsnj:CA-ABbbu:RedDeerCountyMemberbbu:AlbertaCbmMember2032000rxp:Taxescountry:CAsnj:CA-ABbbu:RockyviewCountyMemberbbu:AlbertaCbmMember264000rxp:Taxescountry:CAsnj:CA-ABbbu:StarlandCountyMemberbbu:AlbertaCbmMember2017000rxp:Taxescountry:CAsnj:CA-ABbbu:WheatlandCountyMemberbbu:AlbertaCbmMember6211000rxp:Feescountry:CAsnj:CA-ABbbu:GovernmentOfAlbertaAlbertaEnergyRegulatorMemberbbu:AlbertaCbmMember2080000rxp:Royaltiescountry:CAsnj:CA-ABbbu:GovernmentOfAlbertaMemberbbu:AlbertaCbmMember408000rxp:Royaltiescountry:CAsnj:CA-ABbbu:AlbertaEnergyFHMTAlbertaDepartmentOfEnergyCrownRoyMemberbbu:AlbertaCbmMember155000rxp:Royaltiescountry:CAsnj:CA-ABbbu:GovernmentOfAlbertaMemberbbu:AlbertaCbmMember1177000rxp:Feescountry:CAsnj:CA-ABbbu:GovernmentOfAlbertaAlbertaBoilerSafetyAssociationMemberbbu:AlbertaCbmMemberCAYes0001654795bbu:EmberResourcesIncMembercountry:CAbbu:WheatlandCountyMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:StarlandCountyMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:RockyviewCountyMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:RedDeerCountyMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:PonokaCountyMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:MountainviewCountyMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:LacombeCountyMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:KneehillCountyMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:CountyOfWetaskiwinNo.10Member2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:CountyOfStettlerNo.6Member2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:CamroseCountyMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:GovernmentOfAlbertaMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:AlbertaEnergyFHMTAlbertaDepartmentOfEnergyCrownRoyMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:GovernmentOfAlbertaMinisterOfFinanceMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:GovernmentOfAlbertaAlbertaEnergyRegulatorMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMembercountry:CAbbu:GovernmentOfAlbertaAlbertaBoilerSafetyAssociationMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMemberbbu:AlbertaCbmMember2024-01-012024-12-310001654795bbu:EmberResourcesIncMember92024-01-012024-12-310001654795bbu:EmberResourcesIncMember82024-01-012024-12-310001654795bbu:EmberResourcesIncMember72024-01-012024-12-310001654795bbu:EmberResourcesIncMember62024-01-012024-12-310001654795bbu:EmberResourcesIncMember52024-01-012024-12-310001654795bbu:EmberResourcesIncMember42024-01-012024-12-310001654795bbu:EmberResourcesIncMember32024-01-012024-12-310001654795bbu:EmberResourcesIncMember22024-01-012024-12-310001654795bbu:EmberResourcesIncMember162024-01-012024-12-310001654795bbu:EmberResourcesIncMember152024-01-012024-12-310001654795bbu:EmberResourcesIncMember142024-01-012024-12-310001654795bbu:EmberResourcesIncMember132024-01-012024-12-310001654795bbu:EmberResourcesIncMember122024-01-012024-12-310001654795bbu:EmberResourcesIncMember112024-01-012024-12-310001654795bbu:EmberResourcesIncMember102024-01-012024-12-310001654795bbu:EmberResourcesIncMember12024-01-012024-12-3100016547952024-01-012024-12-310001654795bbu:HammerstoneInfrastructureMaterialsLtdMembercountry:CAbbu:GovernmentOfCanadaReceiverGeneralMember2024-01-012024-12-310001654795bbu:HammerstoneInfrastructureMaterialsLtdMembercountry:CAbbu:GovernmentOfAlbertaMember2024-01-012024-12-310001654795bbu:HammerstoneInfrastructureMaterialsLtdMemberbbu:AlbertaMineralPropertiesMember2024-01-012024-12-310001654795bbu:HammerstoneInfrastructureMaterialsLtdMember52024-01-012024-12-310001654795bbu:HammerstoneInfrastructureMaterialsLtdMember42024-01-012024-12-310001654795bbu:HammerstoneInfrastructureMaterialsLtdMember32024-01-012024-12-310001654795bbu:HammerstoneInfrastructureMaterialsLtdMember22024-01-012024-12-310001654795bbu:HammerstoneInfrastructureMaterialsLtdMember12024-01-012024-12-31iso4217:CAD

**Exhibit 2.01**

UNCLASSIFIED - NON CLASSIFIÉ

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | ![Graphic](bbu-20250821xex2d01001.jpg) |
| **Reporting Entity Name** | Ember Resources Inc. | Ember Resources Inc. | Ember Resources Inc. | Ember Resources Inc. | Ember Resources Inc. | Ember Resources Inc. | ![Graphic](bbu-20250821xex2d01001.jpg) |
| **Reporting Year** | **From** | 1/1/2024 | **To:** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12/31/2024 | **Date submitted** | 4/10/2025 | ![Graphic](bbu-20250821xex2d01001.jpg) |
| **Reporting Entity ESTMA Identification Number** | <br>E951247 | <br>E951247 | &nbsp;&nbsp;&nbsp;&nbsp;![Graphic](bbu-20250821xex2d01002.jpg) Original Submission<br>![Graphic](bbu-20250821xex2d01003.jpg) Amended Report | &nbsp;&nbsp;&nbsp;&nbsp;![Graphic](bbu-20250821xex2d01002.jpg) Original Submission<br>![Graphic](bbu-20250821xex2d01003.jpg) Amended Report |  |  | ![Graphic](bbu-20250821xex2d01001.jpg) |
| **Other Subsidiaries Included**<br>(optional field) |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d01001.jpg) |
|  |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d01001.jpg) |
| **Not Consolidated** |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d01001.jpg) |
|  |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d01001.jpg) |
| <br>**Not Substituted** |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d01001.jpg) |
|  |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d01001.jpg) |
| **Attestation by Reporting Entity** |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d01001.jpg) |
| <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | ![Graphic](bbu-20250821xex2d01001.jpg) |
|  |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d01001.jpg) |
|  |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d01001.jpg) |
| **Full Name of Director or Officer of Reporting Entity** | **Douglas Abrahamson** | **Douglas Abrahamson** | **Douglas Abrahamson** | **Douglas Abrahamson** | <br>**Date** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>*4/10/2025* | ![Graphic](bbu-20250821xex2d01001.jpg) |
| **Position Title** | **VP Finance and CFO** | **VP Finance and CFO** | **VP Finance and CFO** | **VP Finance and CFO** | <br>**Date** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>*4/10/2025* | ![Graphic](bbu-20250821xex2d01001.jpg) |

---

UNCLASSIFIED - NON CLASSIFIÉ

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** |
| **Reporting Year** | **From:** | 1/1/2024 | **To:** | 12/31/2024 |  |
| **Reporting Entity Name** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ember Resources Inc. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ember Resources Inc. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ember Resources Inc. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ember Resources Inc. | **Currency of the Report**<br> CAD |
| **Reporting Entity** **ESTMA** **Identification Number** | E951247 | E951247 | E951247 | E951247 |  |
| **Subsidiary Reporting Entities (if necessary)** |  |  |  |  |  |

---

---

| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** |
| **Country** | **Payee Name**<sup>1</sup> | **Departments, Agency, etc… within Payee that Received Payments**<sup>2</sup> | **Taxes** | **Royalties** | **Fees** | **Production Entitlements** | **Bonuses** | **Dividends** | **Infrastructure Improvement Payments** | **Total Amount paid to Payee** | **Notes**<sup>34</sup> |
| Canada - Alberta | Camrose County |  | 1584000 |  |  |  |  |  |  | **1584000** | 2024 Property taxes |
| Canada - Alberta | County of Stettler No. 6 |  | 2194000 |  |  |  |  |  |  | **2194000** | 2024 Property taxes |
| Canada - Alberta | County of Wetaskiwin No. 10 |  | 146000 |  |  |  |  |  |  | **146000** | 2024 Property taxes |
| Canada - Alberta | Kneehill County |  | 5279000 |  |  |  |  |  |  | **5279000** | 2024 Property taxes |
| Canada - Alberta | Lacombe County |  | 1417000 |  |  |  |  |  |  | **1417000** | 2024 Property taxes |
| Canada - Alberta | Mountainview County |  | 1541000 |  |  |  |  |  |  | **1541000** | 2024 Property taxes |
| Canada - Alberta | Ponoka County |  | 909000 |  |  |  |  |  |  | **909000** | 2024 Property taxes |
| Canada - Alberta | Red Deer County |  | 1464000 |  |  |  |  |  |  | **1464000** | 2024 Property taxes |
| Canada - Alberta | Rockyview County |  | 2032000 |  |  |  |  |  |  | **2032000** | 2024 Property taxes |
| Canada - Alberta | Starland County |  | 264000 |  |  |  |  |  |  | **264000** | 2024 Property taxes |
| Canada - Alberta | Wheatland County |  | 2017000 |  |  |  |  |  |  | **2017000** | 2024 Property taxes |
| Canada - Alberta | Government of Alberta | Alberta Energy Regulator |  |  | 6211000 |  |  |  |  | **6211000** | AER Admin Fees & Orphan Well Levy |
| Canada - Alberta | Government of Alberta |  |  | 2080000 |  |  |  |  |  | **2080000** | Alberta Energy - FHMT Alberta Department of Energy (Crown roy) Royalties paid "in-kind" total $408,000 and are valued at fair market value based upon Ember's realized facility prices. |
| Canada - Alberta | Government of Alberta | Alberta Boiler Safety Association |  |  | 155000 |  |  |  |  | **155000** | 2024 annual registration fees |
| Canada - Alberta | Government of Alberta | Minister of Finance |  |  | 1177000 |  |  |  |  | **1177000** | Alberta Crown Surface & Mineral rentals |

---

---

| | |
|:---|:---|
| **Additional Notes:** | All reported amounts have been rounded to the nearest CDN $10,000 |

---

UNCLASSIFIED - NON CLASSIFIÉ

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** |
| **Reporting Year** | **From:** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1/1/2024 | **To:** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12/31/2024 |  |  |
| **Reporting Entity Name** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ember Resources Inc. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ember Resources Inc. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ember Resources Inc. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ember Resources Inc. | **Currency of the Report** | CAD |
| **Reporting Entity ESTMAIdentification Number** | E951247 | E951247 | E951247 | E951247 |  |  |
| **Subsidiary Reporting Entities(if necessary)** |  |  |  |  |  |  |
| **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** |

---

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Country** | **Project Name**<sup>1</sup> | **Taxes** | **Royalties** | **Fees** | **Production Entitlements** | **Bonuses** | **Dividends** | **InfrastructureImprovement Payments** | **Total Amount paid byProject** | **Notes**<sup>23</sup> |
| Canada - Alberta | Alberta CBM | 18847000 | 2080000 | 7543000 |  |  |  |  | **28470000** | **Royalties include $408,000 of "in-kind" royalty payments. The "in-kind" payments were valued at fair market value based upon Ember's realized facility pricing.** |

---

---

| | |
|:---|:---|
| **Additional Notes**<sup>3</sup>**:** | All reported amounts have been rounded to the nearest CDN $10,000 |

---

## Exhibit 2.02

?xml version='1.0' encoding='ASCII'? Brookfield Business Partners L.P._2024-12-31

**Exhibit 2.02**

UNCLASSIFIED - NON CLASSIFIÉ

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | ![Graphic](bbu-20250821xex2d02001.jpg) |
| **Reporting Entity Name** | Hammerstone Infrastructure Materials Ltd. | Hammerstone Infrastructure Materials Ltd. | Hammerstone Infrastructure Materials Ltd. | Hammerstone Infrastructure Materials Ltd. | Hammerstone Infrastructure Materials Ltd. | Hammerstone Infrastructure Materials Ltd. | ![Graphic](bbu-20250821xex2d02001.jpg) |
| **Reporting Year** | **From** | 1/1/2024 | **To:** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12/31/2024 | **Date submitted** |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
| **Reporting Entity ESTMA Identification Number** | <br>E248543 | <br>E248543 | &nbsp;&nbsp;&nbsp;&nbsp;![Graphic](bbu-20250821xex2d02002.jpg) Original Submission<br>![Graphic](bbu-20250821xex2d02003.jpg) Amended Report | &nbsp;&nbsp;&nbsp;&nbsp;![Graphic](bbu-20250821xex2d02002.jpg) Original Submission<br>![Graphic](bbu-20250821xex2d02003.jpg) Amended Report |  |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
| **Other Subsidiaries Included**<br>(optional field) |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
|  |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
| **Not Consolidated** |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
|  |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
| <br>**Not Substituted** |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
|  |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
| **Attestation by Reporting Entity** |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
| <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | <br>*In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above.* | ![Graphic](bbu-20250821xex2d02001.jpg) |
|  |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
|  |  |  |  |  |  |  | ![Graphic](bbu-20250821xex2d02001.jpg) |
| **Full Name of Director or Officer of Reporting Entity** | **Shawna Meyers** | **Shawna Meyers** | **Shawna Meyers** | **Shawna Meyers** | <br>**Date** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>*5/21/2025* | ![Graphic](bbu-20250821xex2d02001.jpg) |
| **Position Title** | **VP Finance** | **VP Finance** | **VP Finance** | **VP Finance** | <br>**Date** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>*5/21/2025* | ![Graphic](bbu-20250821xex2d02001.jpg) |

---

UNCLASSIFIED - NON CLASSIFIÉ

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** |
| **Reporting Year** | **From:** | 1/1/2024 | **To:** | 12/31/2024 |  |
| **Reporting Entity Name** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Hammerstone Infrastructure Materials Ltd. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Hammerstone Infrastructure Materials Ltd. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Hammerstone Infrastructure Materials Ltd. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Hammerstone Infrastructure Materials Ltd. | **Currency of the Report**<br> CAD |
| **Reporting Entity ESTMAIdentification Number** | E248543 | E248543 | E248543 | E248543 |  |
| **Subsidiary Reporting Entities (if necessary)** |  |  |  |  |  |

---

---

| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** | **Payments by Payee** |
| **Country** | **Payee Name**<sup>1</sup> | **Departments, Agency, etc… within Payee that Received Payments**<sup>2</sup> | **Taxes** | **Royalties** | **Fees** | **Production Entitlements** | **Bonuses** | **Dividends** | **Infrastructure Improvement Payments** | **Total Amount paid to Payee** | **Notes**<sup>34</sup> |
| Canada - Alberta | Government of Alberta |  | 2060000 | 680000 | 1010000 |  |  |  |  | **3750000** |  |
| Canada | Government of Canada | Receiver General | 3860000 |  |  |  |  |  |  | **3860000** |  |

---

**Additional Notes:**<br>

UNCLASSIFIED - NON CLASSIFIÉ

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** | **Extractive Sector Transparency Measures Act - Annual Report** |
| **Reporting Year** | **From:** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1/1/2024 | **To:** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12/31/2024 |  |  |
| **Reporting Entity Name** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Hammerstone Infrastructure Materials Ltd. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Hammerstone Infrastructure Materials Ltd. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Hammerstone Infrastructure Materials Ltd. | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Hammerstone Infrastructure Materials Ltd. | **Currency of the Report** | CAD |
| **Reporting Entity ESTMAIdentification Number** | E248543 | E248543 | E248543 | E248543 |  |  |
| **Subsidiary Reporting Entities(if necessary)** |  |  |  |  |  |  |
| **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** | **Payments by Project** |

---

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Country** | **Project Name**<sup>1</sup> | **Taxes** | **Royalties** | **Fees** | **Production Entitlements** | **Bonuses** | **Dividends** | **InfrastructureImprovement Payments** | **Total Amount paid byProject** | **Notes**<sup>23</sup> |
| Canada - Alberta | Alberta Mineral Properties | 5920000 | 680000 | 1010000 |  |  |  |  | **7610000** |  |
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---

**Additional Notes**<sup>3</sup>**:**<br>

## Exhibit 2.01

```

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          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bbu_EmberResourcesIncMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Ember Resources Inc [Member]</label>
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          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bbu_StarlandCountyMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Starland County [Member]</label>
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          <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bbu_WheatlandCountyMember" xlink:to="bbu_WheatlandCountyMember_lbl" xmlns="http://www.xbrl.org/2003/linkbase" />
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bbu_WheatlandCountyMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Represents the information about Wheatland County.</label>
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bbu_WheatlandCountyMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Wheatland County [Member]</label>
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bbu_WheatlandCountyMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Wheatland County</label>
          <loc xlink:type="locator" xlink:href="#bbu_GovernmentOfAlbertaAlbertaEnergyRegulatorMember" xlink:label="bbu_GovernmentOfAlbertaAlbertaEnergyRegulatorMember" xmlns="http://www.xbrl.org/2003/linkbase" />
          <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bbu_GovernmentOfAlbertaAlbertaEnergyRegulatorMember" xlink:to="bbu_GovernmentOfAlbertaAlbertaEnergyRegulatorMember_lbl" xmlns="http://www.xbrl.org/2003/linkbase" />
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bbu_GovernmentOfAlbertaAlbertaEnergyRegulatorMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Represents the information about Government of Alberta, Alberta Energy Regulator.</label>
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bbu_GovernmentOfAlbertaAlbertaEnergyRegulatorMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Government Of Alberta, Alberta Energy Regulator [Member]</label>
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bbu_GovernmentOfAlbertaAlbertaEnergyRegulatorMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Government Of Alberta, Alberta Energy Regulator</label>
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          <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bbu_GovernmentOfAlbertaMember" xlink:to="bbu_GovernmentOfAlbertaMember_lbl" xmlns="http://www.xbrl.org/2003/linkbase" />
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bbu_GovernmentOfAlbertaMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Represents the information about Government of Alberta.</label>
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bbu_GovernmentOfAlbertaMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Government Of Alberta [Member]</label>
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bbu_GovernmentOfAlbertaMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Government of Alberta</label>
          <loc xlink:type="locator" xlink:href="#bbu_AlbertaEnergyFHMTAlbertaDepartmentOfEnergyCrownRoyMember" xlink:label="bbu_AlbertaEnergyFHMTAlbertaDepartmentOfEnergyCrownRoyMember" xmlns="http://www.xbrl.org/2003/linkbase" />
          <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bbu_AlbertaEnergyFHMTAlbertaDepartmentOfEnergyCrownRoyMember" xlink:to="bbu_AlbertaEnergyFHMTAlbertaDepartmentOfEnergyCrownRoyMember_lbl" xmlns="http://www.xbrl.org/2003/linkbase" />
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bbu_AlbertaEnergyFHMTAlbertaDepartmentOfEnergyCrownRoyMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Represents the information about Alberta Energy - FHMT Alberta Department of Energy (Crown
roy).</label>
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bbu_AlbertaEnergyFHMTAlbertaDepartmentOfEnergyCrownRoyMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Alberta Energy - F H M T Alberta Department of Energy (Crown roy) [Member]</label>
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="bbu_AlbertaEnergyFHMTAlbertaDepartmentOfEnergyCrownRoyMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Alberta Energy - FHMT Alberta Department of Energy (Crown roy)</label>
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          <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="bbu_GovernmentOfCanadaReceiverGeneralMember" xlink:to="bbu_GovernmentOfCanadaReceiverGeneralMember_lbl" xmlns="http://www.xbrl.org/2003/linkbase" />
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="bbu_GovernmentOfCanadaReceiverGeneralMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Represents the information about Government of Canada, Receiver General.</label>
          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bbu_GovernmentOfCanadaReceiverGeneralMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Government Of Canada, Receiver General [Member]</label>
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          <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="bbu_GovernmentOfAlbertaAlbertaBoilerSafetyAssociationMember_lbl" xml:lang="en-US" xmlns="http://www.xbrl.org/2003/linkbase">Government Of Alberta, Alberta Boiler Safety Association [Member]</label>
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```