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 non-controlling 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.

•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, to the EIDP interim Consolidated Financial Statements.

•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 March 31, 2026, Corteva, Inc.'s capital structure consists of 670,044,000 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 footnotes of the Corteva interim Consolidated Financial Statements:

•Note 1 - Summary of Significant Accounting Policies

•Note 2 - Recent Accounting Guidance

•Note 3 - Revenue

•Note 4 - Restructuring and Asset Related Charges - Net

•Note 5 - Supplementary Information

•Note 6 - Income Taxes

•Note 7 - Earnings Per Share of Common Stock - Not applicable for EIDP

•Note 8 - Accounts and Notes Receivable - Net

•Note 9 - Inventories

•Note 10 - Other Intangible Assets

•Note 11 - Short-Term Borrowings, Long-Term Debt and Available Credit Facilities

•Note 12 - Commitments and Contingent Liabilities

•Note 13 - Stockholders’ Equity

•Note 14 - Pension Plans and Other Post Employment Benefits

•Note 15 - Financial Instruments

•Note 16 - Fair Value Measurements

•Note 17 - Segment Information