$BRK-B · Berkshire Hathaway Inc.

Berkshire Hathaway Inc. filed a Form SD specialized disclosure report on September 25, 2026, covering the fiscal year ended December 31, 2025. The filing is made under SEC Rule 13q-1, which requires resource extraction issuers to disclose certain payments made to governments. Berkshire submitted the report on its own behalf and on behalf of its direct subsidiary Berkshire Hathaway Energy Company.

The substantive payment disclosure is contained in Exhibit 2.01, titled Resource Extraction Payment Report for the fiscal year ended December 31, 2025. The filing also addresses IOG North Sea Limited, IOG UK Limited, and IOG Infrastructure Limited, which Berkshire acquired in August 2024. It states that payments made by those entities after the acquisition during the 2024 fiscal year were below the de minimis threshold under Rule 13q-1, so they were not reported. The report was signed by Daniel J. Jaksich, Vice President and Controller.