BBU Brookfield Business Partners LP

Bermuda

001-37775

Not Applicable

(State or other jurisdiction of

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(Commission file number)

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(I.R.S. Employer Identification No.)

incorporation or organization)

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Exhibit

Title

2.01

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Interactive Data File (Form SD for the year ended December 31, 2023 filed in XBRL)

2.02

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Interactive Data File (Form SD for the year ended December 31, 2023 filed in XBRL)

99.1

Ember Resources Inc. Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2023

99.2

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Hammerstone Infrastructure Materials Ltd. Extractive Sector Transparency Measures Act – Annual Report for the year ended December 31, 2023

Date: September 17, 2024

BROOKFIELD BUSINESS PARTNERS L.P.
by its general partner, BROOKFIELD BUSINESS
PARTNERS LIMITED

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By:

/s/ Jane Sheere

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Name: Jane Sheere

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Title: Secretary

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Entity Name Reporting Year From 1/1/2023 To: 12/31/2023 Date submitted 5/9/2024 Other Subsidiaries Included (optional field) Not Consolidated Not Substituted Attestation by Reporting Entity Full Name of Director or Officer of Reporting Entity Position Title Date Bruce Ryan VP Finance and CFO 5/3/2024 Extractive Sector Transparency Measures Act - Annual Report In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above. Reporting Entity ESTMA Identification Number E951247 Reporting Entities May Insert Their Brand/Logo here Ember Resources Inc. Amended Report Original Submission

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Year From: 1/1/2023 To: 12/31/2023 Reporting Entity Name Currency of the Report Reporting Entity ESTMA Identification Number Subsidiary Reporting Entities (if necessary) Country Payee Name1 Departments, Agency, etc… within Payee that Received Payments2 Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid to Payee Notes 34 Canada -Alberta Camrose County 1,501,000 1,501,000 2023 Property taxes Canada -Alberta County of Stettler No. 6 2,068,000 2,068,000 2023 Property taxes Canada -Alberta County of Wetaskiwin No. 10 143,000 143,000 2023 Property taxes Canada -Alberta Kneehill County 4,957,000 4,957,000 2023 Property taxes Canada -Alberta Lacombe County 1,327,000 1,327,000 2023 Property taxes Canada -Alberta Mountainview County 1,442,000 1,442,000 2023 Property taxes Canada -Alberta Ponoka County 872,000 872,000 2023 Property taxes Canada -Alberta Red Deer County 1,414,000 1,414,000 2023 Property taxes Canada -Alberta Rockyview County 1,858,000 1,858,000 2023 Property taxes Canada -Alberta Starland County 258,000 258,000 2023 Property taxes Canada -Alberta Wheatland County 2,017,000 2,017,000 2023 Property taxes Canada -Alberta Government of Alberta Alberta Energy Regulator 6,265,000 6,265,000 AER Admin Fee & Orphan Well Levy Canada -Alberta Government of Alberta 4,770,000 4,770,000 Alberta Energy - FHMT Alberta Department of Energy (Cr roy) Royalties paid "in-kind" total $148,000 and are valued at fair market value based upon Ember's realized facility prices. Canada -Alberta Government of Alberta Alberta Boiler Safety Association 149,000 149,000 2023 annual registration fees Canada -Alberta Government of Alberta Minister of Finance 1,189,000 1,189,000 Alberta Crown Surface & Mineral rentals Additional Notes: Payments by Payee Extractive Sector Transparency Measures Act - Annual Report E951247 Ember Resources Inc. CAD All reported amounts have been rounded to the nearest CDN $10,000

UNCLASSIFIED - NON CLASSIFIÉ # Reporting Year From: 1/1/2023 To: 12/31/2023 Reporting Entity Name Currency of the Report Reporting Entity ESTMA Identification Number Subsidiary Reporting Entities (if necessary) Country Project Name1 Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid by Project Notes 23 Canada -Alberta Alberta CBM 17,857,000 4,770,000 7,603,000 30,230,000 Royalties include $148,000 of "in-kind" royalty payments. The "in-kind" payments were valued at fair market value based upon Ember's realized facility pricing. Additional Notes3 : Extractive Sector Transparency Measures Act - Annual Report Ember Resources Inc. CAD E951247 All reported amounts have been rounded to the nearest CDN $10,000 Payments by Project

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Entity Name Reporting Year From 1/1/2023 To: 12/31/2023 Date submitted 5/17/2024 Other Subsidiaries Included (optional field) Not Consolidated Not Substituted Attestation by Reporting Entity Full Name of Director or Officer of Reporting Entity Position Title Date Shawna Meyers CFO 5/17/2024 Extractive Sector Transparency Measures Act - Annual Report In accordance with the requirements of the ESTMA, and in particular section 9 thereof, I attest I have reviewed the information contained in the ESTMA report for the entity(ies) listed above. Based on my knowledge, and having exercised reasonable diligence, the information in the ESTMA report is true, accurate and complete in all material respects for the purposes of the Act, for the reporting year listed above. Reporting Entity ESTMA Identification Number E248543 Hammerstone Infrastructure Materials Ltd. Amended Report Original Submission

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Year From: 1/1/2023 To: 12/31/2023 Reporting Entity Name Currency of the Report Reporting Entity ESTMA Identification Number Subsidiary Reporting Entities (if necessary) Country Payee Name1 Departments, Agency, etc… within Payee that Received Payments2 Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid to Payee Notes34 Canada -Alberta Government of Alberta 3,930,000 1,270,000 1,020,000 6,220,000 Canada Government of Canada Receiver General 6,820,000 6,820,000 Additional Notes: Payments by Payee Extractive Sector Transparency Measures Act - Annual Report E248543 Hammerstone Infrastructure Materials Ltd. CAD

UNCLASSIFIED - NON CLASSIFIÉ# Reporting Year From: 1/1/2023 To: 12/31/2023 Reporting Entity Name Currency of the Report Reporting Entity ESTMA Identification Number Subsidiary Reporting Entities (if necessary) Country Project Name1 Taxes Royalties Fees Production Entitlements Bonuses Dividends Infrastructure Improvement Payments Total Amount paid by Project Notes23 Canada -Alberta Alberta Mineral Properties 10,750,000 1,270,000 1,020,000 13,040,000 Additional Notes3 : Extractive Sector Transparency Measures Act - Annual Report Hammerstone Infrastructure Materials Ltd. CAD E248543 Payments by Project