Current Report · Items 7.01, 9.01 · 8-K
Brookfield Asset Management Ltd.
Regulation FD Disclosure
Item 7.01. Regulation FD Disclosure. Beginning with the release of results for the third quarter ending September 30, 2026, expected to be released on November 6th, 2026, Brookfield Asset Management Ltd.…
Filed Sep 28, 2026Accepted Sep 28, 2026, 9:00 AM EDTCIK 1937926Accession 0001104659-26-111209
Company context
Brookfield is a leading global investment firm with more than $1 trillion in assets under management. The firm owns and operates high-quality businesses and real assets that provide essential services and form the backbone of the global economy. Brookfield invests on behalf of institutions and individuals around the world across infrastructure, energy, private equity, real estate, and credit. With more than a century of operating experience and a global presence in over 30 countries, Brookfield deploys long-term capital to generate sustainable value for its clients and shareholders. Brookfield Corporation (NYSE: BN, TSX: BN) and Brookfield Asset Management (NYSE: BAM, TSX: BAM) are publicly traded in New York and Toronto.
Current securities
Registered securities in this filing
Brookfield Asset Management Ltd. · 8-K · Filed 2026-09-28
As filed in this accession. Current/historical status below comes from the governed listing record; the cover itself remains exact to this filing.
Class A Limited Voting Shares
- Symbol
- BAM
- Exchange
- NYSE
- Classification
- OTHER
Filing context
Context: AsOf2026-09-28
Dimensions: Not supplied
Accession 000110465926111209 · 1 registered-security cover member
Read the exact SEC filing ↗Disclosure sections
Items 7.01, 9.01Select an item to read the extracted section. The as-filed document remains the primary evidence.
Item 7.01Item 7.01 - Regulation FD Disclosure
Item 7.01. Regulation FD Disclosure.
Beginning with the release
of results for the third quarter ending September 30, 2026, expected to be released on November 6th, 2026, Brookfield
Asset Management Ltd. (“BAM”, “we” or “our”) intends to revise its presentation of Fee Revenues, a
non-GAAP financial measure, and the presentation of expenses within Fee Related Earnings, a non-GAAP financial measure, and Fee-Bearing
Capital, a supplemental financial measure. Specifically, the revised presentation will provide additional detail with respect to BAM’s
partner managers by presenting BAM’s proportionate share of fee revenues and expenses attributable to such partner managers, rather
than presenting BAM’s share of fee-related earnings from such partner managers on a net basis. In addition, BAM will include Fee-Bearing
Capital associated with assets for which its partner managers receive servicing fees, in order to better align the presentation of Fee-Bearing
Capital with Fee Revenues. BAM believes this enhanced presentation will provide analysts and investors with greater transparency into
the revenue and expense profile of these businesses, which have become a larger contributor to BAM’s credit business, and assist
them in understanding and modeling BAM’s results.
In order to assist analysts
and investors in understanding the impact of this revised presentation and for comparability purposes, attached as Exhibit 99.1 hereto
and incorporated herein by reference is a recast presentation of Fee Revenues and Fee-Bearing Capital (and certain related information)
to conform to such revised presentation for the quarter ended June 30, 2026 and the prior seven quarters. BAM has also posted in
Excel format such supplemental information on the investor section of its website at bam.brookfield.com.
This revised presentation
reflected in Exhibit 99.1 is a presentation change only and does not impact BAM’s Fee-Related Earnings or Distributable Earnings
as previously reported. We expect that this change in presentation will similarly be reflected in our future segment U.S. GAAP results
and prior comparable periods.
The information furnished
as Exhibit 99.1 to this Current Report on Form 8-K shall not be deemed “filed” for purposes of Section 18 of
the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section,
nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except
as expressly set forth by specific reference in such filing.
Filed exhibits (1)
EX-99.1 (by filename) tm2626124d1_ex99-1.htmExhibit 99.1
Brookfield Asset Management Ltd.
Supplemental Financial Disclosure
Beginning
with the release of results for the third quarter ending September 30, 2026, expected to be released on November 6 th,
2026, Brookfield Asset Management Ltd. (“BAM”, “we” or “our”) intends to revise its presentation
of Fee Revenues, a non-GAAP financial measure, and the presentation of expenses within Fee Related Earnings, a non-GAAP financial measure,
and Fee-Bearing Capital, a supplemental financial measure. Specifically, the revised presentation will provide additional detail with
respect to BAM’s partner managers by presenting BAM’s proportionate share of fee revenues and expenses attributable to such
partner managers, rather than presenting BAM’s share of fee-related earnings from such partner managers on a net basis. In addition,
BAM will revise the Fee-Bearing Capital presentation included for its partner managers to better align with their fee revenue profile.
BAM believes this enhanced presentation will provide analysts and investors with greater transparency into the revenue and expense profile
of these businesses, which have become a larger contributor to BAM’s credit business, a…
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