伯克希尔哈撒韦-A 2024年度报告

☑ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the fiscal year endedDecember 31,2024OR (Exact name of Registrant as specified in its charter) Securities registered pursuant to Section 12(g) of the Act: NONE Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.Yes☑No☐ Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.Yes☐No☑ Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Actof 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subjectto such filing requirements for the past 90 days.Yes☑No☐ Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required tosubmit such files).Yes☑No☐ Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and“emerging growth company” in Rule 12b-2 of the Exchange Act.Large accelerated filer☑Accelerated filer☐Non-accelerated filer☐Smaller reporting company☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying withany new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the Registrant has filed a report on and attestation to its management’s assessment of the effectiveness of itsinternal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accountingfirm that prepared or issued its audit report.☑ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the Registrant includedin the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensationreceived by any of the Registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Act).Yes☐No☑ State the aggregate market value of the voting stock held by non-affiliates of the Registrant as of June 30, 2024: $749,400,000,000 Indicate the number of shares outstanding of each of the Registrant’s classes of common stock: 546,189shares1,338,051,639shares February 10, 2025—Class A common stock, $5 par valueFebruary 10, 2025—Class B common stock, $0.0033 par value DOCUMENTS INCORPORATED BY REFERENCE Portions of the Proxy Statement for the Registrant’s Annual Meeting to be held May 3, 2025 are incorporated in Part III. Part I Item 1.Business DescriptionItem 1A.Risk FactorsItem 1B.Unresolved Staff CommentsItem 1C.CybersecurityItem 2.Description of PropertiesItem 3.Legal ProceedingsItem 4.Mine Safety Disclosures Part II Item 5.Market for Registrant’s Common Equity, Related Security Holder Matters and IssuerPurchases of Equity SecuritiesK-31Item 6.[Reserved]K-32Item 7.Management’s Discussion and Analysis of Financial Condition and Results of OperationsK-33Item 7A.Quantitative and Qualitative Disclosures About Market RiskK-63Item 8.Financial Statements and Supplementary DataK-64Consolidated Balance Sheets— December 31, 2024 and December 31, 2023K-66Consolidated Statements of Earnings—Years Ended December 31, 2024, December 31, 2023, and December 31, 2022K-68Consolidated Statements of Comprehensive Income—Years Ended December 31, 2024, December 31, 2023, and December 31, 2022K-69Consolidated Statements of Changes in Shareholders’ Equity—Years Ended December 31, 2024, December 31, 2023, and December 31, 2022K-69Consolidated Statements of Cash Flows—Years Ended December 31, 2024, December 31, 2023, and December 31, 2022K-70Notes to Consolidated Financial StatementsK-71Item 9.Changes in and Disagreements with Accountants on Accounting and Financial DisclosureK-117Item 9A.Controls and ProceduresK-117Item 9B.Other InformationK-117Item 9C.Disclosure Regarding Foreign Jurisdictions that Prevent InspectionK-117Part IIIItem 10.Directors, Executive Officers and Corporate GovernanceK-117Item 11.Executive CompensationK-117Item 12.Security Ownership of Certain Beneficial Owners and Management and Related StockholderMattersK