This exhibit to Form
SD
presents payments made by Berkshire Hath
aw
ay Energy Company (“BHE”) and its consolidated subsidiaries to foreign governments for the purpose of commercial development of natural gas resources during the fiscal year ended
December 31, 2025. BHE is a direct subsidiary and reportable segment of
Berkshire Hathaway Inc.
(“Berkshire”). The information within this report has been prepared and is presented in accordance with Rule
13q-1
(17 CFR
240.13q-1)
under the Securities Exchange Act of 1934, as amended (the “Rule”). This report is limited to payments required to be disclosed by the Rule and does not include other payments and contributions to governmental and civic entities beyond the scope of the Rule. All payments are reported on a cash basis and were made in British pounds sterling (GBP), which were converted into
U.S. dollars
using the exchange rate in effect at the fiscal year end, December 31, 2025. All amounts reported in the table below relate to natural gas resources within Northern Powergrid, which is a reportable segment of BHE. Amounts reported in this exhibit may be different from disclosures in Berkshire’s or BHE’s other publicly available financial reports, including those found within Berkshire’s or BHE’s periodic reports filed with the U.S. Securities and Exchange Commission.