Corteva Inc

NOTE 1 -BASIS OF PRESENTATION

Corteva, Inc. owns 100% of the outstanding common stock of EIDP. EIDP is a subsidiary of Corteva, Inc. and continues to be a reporting company, subject to the requirements of the Exchange Act. The primary differences between Corteva, Inc. and EIDP are outlined below:

•Preferred Stock - EIDP has preferred stock outstanding to third parties which is accounted for as a noncontrolling interest at the Corteva, Inc. level. Each share of EIDP Preferred Stock - $4.50 Series and EIDP Preferred Stock - $3.50 Series issued and outstanding at the effective date of the Corteva Distribution remains issued and outstanding as to EIDP and was unaffected by the Corteva Distribution.

•Related Party Loan - EIDP engaged in a series of debt redemptions during the second quarter of 2019 that were partially funded through an intercompany loan from Corteva, Inc. This was eliminated in consolidation at the Corteva, Inc. level but remains on EIDP's financial statements at the standalone level (including the associated interest).

•Capital Structure - At December 31, 2023, Corteva, Inc.'s capital structure consists of 701,260,000 issued shares of common stock, par value $0.01 per share.

The accompanying footnotes relate to EIDP only, and not to Corteva, Inc., and are presented to show differences between EIDP and Corteva, Inc.

For the footnotes listed below, refer to the footnotes from the Corteva 10-K:

•Note 1 - Background and Basis of Presentation - refer to page F-11 of the Corteva, Inc. Consolidated Financial Statements

•Note 2 - Summary of Significant Accounting Policies - refer to page F-12 of the Corteva, Inc. Consolidated Financial Statements

•Note 3 - Recent Accounting Guidance - refer to page F-17 of the Corteva, Inc. Consolidated Financial Statements

•Note 4 - Business Combinations - refer to page F-18 of the Corteva, Inc. Consolidated Financial Statements

•Note 5 - Revenue - refer to page F-19 of the Corteva, Inc. Consolidated Financial Statements

•Note 6 - Restructuring and Asset Related Charges - Net - refer to page F-22 of the Corteva, Inc. Consolidated Financial Statements

•Note 7 - Supplementary Information - refer to page F-25 of the Corteva, Inc. Consolidated Financial Statements

•Note 8 - Income Taxes - Differences exist between Corteva, Inc. and EIDP; refer to EIDP Note 3 - Income Taxes, of the EIDP Consolidated Financial Statements, below

•Note 9 - Earnings Per Share of Common Stock - Not applicable for EIDP

•Note 10 - Accounts and Notes Receivable - Net - refer to page F-31 of the Corteva, Inc. Consolidated Financial Statements

•Note 11 - Inventories - refer to page F-32 of the Corteva, Inc. Consolidated Financial Statements

•Note 12 - Property, Plant and Equipment - refer to page F-32 of the Corteva, Inc. Consolidated Financial Statements

•Note 13 - Goodwill and Other Intangible Assets - refer to page F-32 of the Corteva, Inc. Consolidated Financial Statements

•Note 14 - Leases - refer to page F-34 of the Corteva, Inc. Consolidated Financial Statements

•Note 15 - Long-Term Debt and Available Credit Facilities - refer to page F-35 of the Corteva, Inc. Consolidated Financial Statements. In addition, EIDP has a related party loan payable to Corteva, Inc.; refer to EIDP Note 2 - Related Party Transactions, of the EIDP Consolidated Financial Statements, below

•Note 16 - Commitments and Contingent Liabilities - refer to page F-37 of the Corteva, Inc. Consolidated Financial Statements

•Note 17 - Stockholders' Equity - refer to page F-46 of the Corteva, Inc. Consolidated Financial Statements

•Note 18 - Pension Plans and Other Post-Employment Benefits - refer to page F-49 of the Corteva, Inc. Consolidated Financial Statements

•Note 19 - Stock-Based Compensation - refer to page F-58 of the Corteva, Inc. Consolidated Financial Statements

•Note 20 - Financial Instruments - refer to page F-60 of the Corteva, Inc. Consolidated Financial Statements

•Note 21 - Fair Value Measurements - refer to page F-65 of the Corteva, Inc. Consolidated Financial Statements

•Note 22 - Geographic Information - refer to page F-66 of the Corteva, Inc. Consolidated Financial Statements

•Note 23 - Segment Information - Differences exist between Corteva, Inc. and EIDP; refer to EIDP Note 4 - Segment Information, of the EIDP Consolidated Financial Statements, below