SUPPLEMENTARY INFORMATION (Tables)

3 Months Ended

Mar. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Sundry Income, Net

Dow Inc. Sundry Income (Expense) – Net	Three Months Ended
In millions	Mar 31, 2023		Mar 31, 2022
Non-operating pension and other postretirement benefit plan net credits 1	$	96	$	89
Foreign exchange gains (losses) 2	(102)		2
Gain on sales of other assets and investments 3	65		31
Asset impairments and related costs 4	(18)		—
Indemnification and other transaction related costs 5	9		12
Other - net	29		14
Total sundry income (expense) – net	$	79	$	148

1.See Note 12 for additional information.

2.Foreign exchange losses for the three months ended March 31, 2023 relate primarily to exposures in the Argentinian peso.

3.Includes gains associated with the sale of shares of a previously impaired equity method investment.

4.Certain obligations associated with a previously impaired equity method investment.

5.Primarily related to charges associated with agreements entered into with DuPont and Corteva as part of the separation and distribution.