Recovery of Erroneously Awarded Compensation

12 Months Ended

Dec. 31, 2024

Erroneously Awarded Compensation Recovery

Erroneous Compensation Analysis. [Text Block]

As discussed in the EIDP Explanatory Note at page F-68 and EIDP Note 1 – Basis of Presentation, of the EIDP Consolidated Financial Statements, EIDP’s Consolidated Statements of Cash Flows were required to be restated for the misclassification of

intercompany activities between EIDP and Corteva, Inc. Corteva, as EIDP’s parent company, has confirmed the misclassification was isolated to EIDP’s standalone financial statements, and did not impact the consolidated financial statements of Corteva, as intercompany transactions are eliminated upon consolidation; nor did the misclassification have any impact on Corteva’s internal control over financial reporting. Therefore, it had no impact on any financial reporting measures utilized by Corteva within its incentive-based compensation programs.

Restatement Does Not Require Recovery. [Text Block]

EIDP does not maintain standalone incentive-based compensation programs based upon EIDP financial reporting measures, nor does EIDP grant equity-based awards to its executives. Therefore, there was no erroneously awarded compensation subject to recovery as a result of EIDP's restatement.