伯克希尔哈撒韦-A美股招股说明书(2026-04-02版)

¥ Berkshire Hathaway Inc. ¥% Senior Notes due¥% Senior Notes due¥% Senior Notes due We are offering (i) ¥of our% Senior Notes due; (ii)¥of our% Senior Notes due; and (iii) ¥ of our% Senior Notes due(collectively, the “notes”). Interest on each series of notes will accrue from the date of original issuance, expected to be, 2026 and will bepayable semi-annually in arrears onandof each year, commencing on, 2026. The% Senior Notes duewill mature on. The% Senior Notes duewill mature on. The% Senior Notes duewill mature on. We may redeem some or all of any series of notes after the applicable par call date for such series plus accrued interest tothe redemption date as described under “Description of the Notes—Optional Redemption.” In addition, we may redeem eachseries of notes in whole but not in part at any time, if certain events occur involving changes in United States taxation, at theredemption price described under “Description of the Notes—Redemption for Tax Reasons.” The notes will be our senior unsecured indebtedness and will rank equally with all of our other existing and future seniorunsecured indebtedness. The notes will be issued only in minimum denominations of ¥100,000,000 and integral multiples of¥10,000,000 in excess thereof. The notes will not be listed on any securities exchange. Currently, there is no public market for the notes. The risks involved in investing in our debt securities are described in the “RiskFactors” sectionon page S-6 of this prospectus supplement. Neither the Securities and Exchange Commission nor any state securities commission has approved or disapprovedof the notes or passed upon the adequacy or accuracy of this prospectus. Any representation to the contrary is a criminaloffense. (1)Plus accrued interest, if any, from, 2026, until the date of delivery. The underwriters expect to deliver the notes to purchasers through the book-entry delivery system of Euroclear BankS.A./N.V. (“Euroclear”) and Clearstream Banking, société anonyme (“Clearstream”), on or about, 2026, which istheTokyo business day following the date of this prospectus supplement. This settlement date may affect thetrading of the notes. Joint Book-Running Managers BofA Securities Mizuho TABLE OF CONTENTS Prospectus Supplement Forward-Looking InformationAbout This Prospectus SupplementIncorporation by ReferenceSummaryRisk FactorsCurrency ConversionUse of ProceedsDescription of the NotesCertain United States Federal Income Tax ConsiderationsUnderwriting (Conflicts of Interest)Legal MattersExperts Prospectus Forward-Looking InformationAbout This ProspectusWhere You Can Find More InformationIncorporation by ReferenceRisk FactorsUse of ProceedsDescription of the Debt SecuritiesPlan of DistributionLegal MattersExperts We are not, and the underwriters are not, making an offer of the notes in any jurisdiction where the offer or sale is not permitted. The distributionof this prospectus supplement and the accompanying prospectus and the offering or sale of the notes in some jurisdictions may be restricted by law. Thenotes are offered globally for sale in those jurisdictions in the United States, Europe, Asia and elsewhere where it is lawful to make such offers. Personsinto whose possession this prospectus supplement and the accompanying prospectus come are required by us and the underwriters to inform themselvesabout, and to observe, any applicable restrictions. This prospectus supplement and the accompanying prospectus may not be used for or in connection with an offer or solicitation by any person in anyjurisdiction in which that offer or solicitation is not authorized or to any person to whom it is unlawful to make that offer or solicitation. See“Underwriting (Conflicts of Interest)—Offering Restrictions” in this prospectus supplement. Notice to Prospective Investors in the European Economic Area The notes are not intended to be offered, sold or otherwise made available to and should not be offered, sold or otherwise made available to anyretail investor in the European Economic Area (“EEA”). For these purposes, a retail investor means a person who is one (or more) of: (i)a retail client asdefined in point (11)of Article 4(1) of Directive 2014/65/EU (as amended, “MiFID II”); or (ii)a customer within the meaning of Directive (EU)2016/97 (as amended, the “Insurance Distribution Directive”), where that customer would not qualify as a professional client as defined in point (10)ofArticle 4(1) of MiFID II. Consequently no key information document required by Regulation (EU) No 1286/2014 (as amended, the “PRIIPsRegulation”) for offering or selling the notes or otherwise making them available to retail investors in the EEA has been prepared, and therefore offeringor selling the notes or otherwise making them available to any retail investor in the EEA may be unlawful under the PRIIPs Regulation. This prospectussupplement has been prepared on the basis that any offer of notes in any member state of the