Exhibit 99.3

SOLUTIA INC.

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

(Dollars in millions, except per share amounts)

(Unaudited)

	June 30, 2010
ASSETS
Current Assets:
Cash and cash equivalents	$	127
Trade receivables, net of allowances of $3		286
Miscellaneous receivables		69
Inventories		283
Prepaid expenses and other assets		21
Assets of discontinued operations		--
Total Current Assets		786
Net Property, Plant and Equipment		864
Goodwill		722
Net Identified Intangible Assets		928
Other Assets		105
Total Assets	$	3,405
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current Liabilities:
Accounts payable	$	176
Accrued liabilities		256
Short-term debt, including current portion of long-term debt		8
Liabilities of discontinued operations		3
Total Current Liabilities		443
Long-Term Debt		1,534
Postretirement Liabilities		345
Environmental Remediation Liabilities		252
Deferred Tax Liabilities		202
Other Liabilities		121
Commitments and Contingencies
Shareholders’ Equity:
Common stock at $0.01 par value; (500,000,000 shares authorized, 122,529,368 shares issued)		1
Additional contributed capital		1,621
Treasury shares, at cost (547,578)		(3	)
Accumulated other comprehensive loss		(321	)
Accumulated deficit		(798	)
Total Shareholders’ Equity attributable to Solutia		500
Equity attributable to noncontrolling interest		8
Total Shareholders’ Equity		508
Total Liabilities and Shareholders’ Equity	$	3,405

The historical consolidated statement of financial position provided above should be read in conjunction with the consolidated financial statements of Solutia and notes relating thereto included in our Form-10-Q for the quarter ended June 30, 2010 filed with the SEC on July 28, 2010 from which the above was extracted.