Corteva, Inc.

NOTE 5 -SUPPLEMENTARY INFORMATION

1. Includes net pre-tax exchange gains (losses) of $4 million and $— million associated with impacts from the devaluation of the Argentine Peso for the three months ended March 31, 2026 and 2025, respectively.

2. Includes non-service related components of net periodic benefit credits (costs), comprised of interest cost, expected return on plan assets, amortization of unrecognized gain (loss), amortization of prior service benefit and settlement gain (loss).

3. The three months ended March 31, 2026 includes a settlement charge associated with the Crop Protection loyalty program multi-district litigation plaintiffs and tax expense related to intellectual property realignment. See Note 12 - Commitments and Contingent Liabilities, to the interim Consolidated Financial Statements, for additional information related to the litigation matter. The three months ended March 31, 2025 includes miscellaneous immaterial items.

The following table summarizes the impacts of the company's foreign currency hedging program on the company's results of operations. The company routinely uses foreign currency exchange contracts to offset its net exposures, by currency, related to the foreign currency-denominated monetary assets and liabilities. The objective of this program is to maintain an approximately balanced position in foreign currencies in order to minimize, on an after-tax basis, the effects of exchange rate changes on net monetary asset positions. The hedging program gains (losses) are largely taxable (tax deductible) in the U.S., whereas the offsetting exchange gains (losses) on the remeasurement of the net monetary asset positions are often not taxable (tax deductible) in their local jurisdictions. The net pre-tax exchange gains (losses) are recorded in other income (expense) - net and the related tax impact is recorded in provision for (benefit from) income taxes on continuing operations in the interim Consolidated Statements of Operations.

Cash, cash equivalents and restricted cash equivalents

The following table provides a reconciliation of cash and cash equivalents and restricted cash equivalents presented in the interim Consolidated Balance Sheets to the total cash, cash equivalents and restricted cash equivalents presented in the interim Consolidated Statements of Cash Flows. Corteva classifies restricted cash equivalents as current or noncurrent based on the nature of the restrictions, and includes them within other current assets and other assets, respectively, in the interim Consolidated Balance Sheets.

Restricted cash equivalents primarily relates to a trust funded by EIDP for cash obligations under certain non-qualified benefit and deferred compensation plans due to the Merger, which was a change in control event, and contributions to escrow accounts established for the settlement of certain legal matters and the settlement of legacy PFAS matters and the associated qualified spend. All of the company's restricted cash equivalents are classified as current as of March 31, 2026, December 31, 2025 and March 31, 2025, except for the $15 million MOU Escrow Account balance at March 31, 2025. See Note 12 - Commitments and Contingent Liabilities, to the interim Consolidated Financial Statements, for additional information.

Accounts payable

At March 31, 2026, December 31, 2025 and March 31, 2025, accounts payable was $4,187 million, $4,398 million and $3,905 million, respectively, which includes accounts payable - trade of $2,066 million, $2,871 million, and $2,000 million, respectively. Included in accounts payable – trade was seed grower compensation of approximately $120 million, $420 million, and $145 million at March 31, 2026, December 31, 2025 and March 31, 2025, respectively, which is measured at fair value using Level 2 inputs for each period presented.