Corteva, Inc.

NOTE 1 -BASIS OF PRESENTATION

Corteva, Inc. owns 100 percent 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 Separation remains issued and outstanding as to EIDP and was unaffected by the Corteva Separation.

•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 remained on EIDP's consolidated financial statements at the standalone level (including the associated interest) through its repayment date in the fourth quarter of 2023.

•Master In-House Banking Agreement- A Master In-House Banking Agreement exists to which EIDP is a party, along with Corteva and certain consolidated subsidiaries, as more fully described in EIDP Note 2 – Related Party Transactions, of the EIDP Consolidated Financial Statements. Through the third quarter of 2024, EIDP earned interest on Corteva, Inc.’s borrowings under the Master In-House Banking Agreement; however, beginning in the fourth quarter of 2024 no interest has been recognized by EIDP and the amount due from Corteva, Inc. is classified within equity of EIDP due to a change in repayment intent related to the arrangement. Such transactions are eliminated in consolidation at the Corteva, Inc. level.

•Dividends - The Board of Directors of EIDP authorizes and declares a quarterly dividend to Corteva, Inc., from which the proceeds are intended to be used to fund Corteva, Inc. share repurchases and common stock dividends during the subsequent quarter.

•Capital Structure - At December 31, 2025, Corteva, Inc.'s capital structure consists of 672,163,000 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 following Corteva, Inc. footnotes:

•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-16 of the Corteva, Inc. Consolidated Financial Statements

•Note 4 - Revenue - refer to page F-17 of the Corteva, Inc. Consolidated Financial Statements

•Note 5 - Restructuring and Asset Related Charges - Net - refer to page F-19 of the Corteva, Inc. Consolidated Financial Statements

•Note 6 - Supplementary Information - refer to page F-21 of the Corteva, Inc. Consolidated Financial Statements. In addition, EIDP earned interest on a related party loan receivable from Corteva, Inc. through the third quarter of 2024; refer to EIDP Note 2 - Related Party Transactions, of the EIDP Consolidated Financial Statements, below

•Note 7 - Income Taxes - Differences exist between Corteva, Inc. and EIDP; refer to EIDP Note 3 - Income Taxes, of the EIDP Consolidated Financial Statements, below

•Note 8 - Earnings Per Share of Common Stock - Not applicable for EIDP

•Note 9 - Accounts and Notes Receivable - Net - refer to page F-29 of the Corteva, Inc. Consolidated Financial Statements

•Note 10 - Inventories - refer to page F-30 of the Corteva, Inc. Consolidated Financial Statements

•Note 11 - Property, Plant and Equipment - refer to page F-30 of the Corteva, Inc. Consolidated Financial Statements

•Note 12 - Goodwill and Other Intangible Assets - refer to page F-30 of the Corteva, Inc. Consolidated Financial Statements

•Note 13 - Leases - refer to page F-31 of the Corteva, Inc. Consolidated Financial Statements

•Note 14 - Short-Term Borrowings, Long-Term Debt and Available Credit Facilities - refer to page F-33 of the Corteva, Inc. Consolidated Financial Statements. In addition, EIDP had a related party loan payable to Corteva, Inc. which was repaid during the fourth quarter of 2023; refer to EIDP Note 2 - Related Party Transactions, of the EIDP Consolidated Financial Statements, below

•Note 15 - Commitments and Contingent Liabilities - refer to page F-35 of the Corteva, Inc. Consolidated Financial Statements

•Note 16 - Stockholders' Equity - refer to page F-45 of the Corteva, Inc. Consolidated Financial Statements

•Note 17 - Pension Plans and Other Post-Employment Benefits - refer to page F-47 of the Corteva, Inc. Consolidated Financial Statements

•Note 18 - Stock-Based Compensation - refer to page F-56 of the Corteva, Inc. Consolidated Financial Statements

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

•Note 20 - Fair Value Measurements - refer to page F-63 of the Corteva, Inc. Consolidated Financial Statements

•Note 21 - Geographic Information - refer to page F-64 of the Corteva, Inc. Consolidated Financial Statements

•Note 22 - Segment Information - Differences exist between Corteva, Inc. and EIDP; refer to EIDP Note 4 - Segment Information, of the EIDP Consolidated Financial Statements, below