Brookfield Business Corp

; Special LP Units means special limited partnership units of the Holding LP; Special Shares means the non-voting special incentive shares in the capital of the Corporation, and Special Share means any one of them; spin-off means the special dividend of BBU units by Brookfield Corporation completed on June 20, 2016; 6 Brookfield Business Corporation Tax Act means the Income Tax Act (Canada), together with the regulation thereunder; TSX means the Toronto Stock Exchange; U.S. Exchange Act means U.S. Securities Exchange Act of 1934, as amended; US Holdco means Brookfield BBP US Holdings LLC; U.S. Holder has the meaning set forth under Item 10.E., Taxation Certain Material United States Federal Income Tax Considerations ; U.S. Securities Act means U.S. Securities Act of 1933, as amended; and Westinghouse means Westinghouse Electric Company. Historical Performance and Market Data This Form 20-F contains information relating to our business as well as historical performance and market data. When considering this data, you should bear in mind that historical results and market data may not be indicative of the future results that you should expect from us. Financial Information The financial information contained in this Form 20-F is presented in United States dollars and, unless otherwise indicated, has been prepared in accordance with IFRS. All figures are unaudited unless otherwise indicated.