SUPPLEMENTARY INFORMATION (Tables)

9 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Sundry Income, Net

Dow Inc. Sundry Income (Expense) – Net	Three Months Ended				Nine Months Ended
In millions	Sep 30, 2024		Sep 30, 2023		Sep 30, 2024		Sep 30, 2023
Non-operating pension and other postretirement benefit plan net credits 1	$	61	$	97	$	183	$	290
Foreign exchange losses 2	(14)		(39)		(49)		(236)
Gain on sales of other assets and investments 3	27		—		46		74
Indemnification and other transaction related costs 4	1		21		2		17
Gain on early extinguishment of debt 5	—		—		5		—
Asset impairments and related costs 6	—		—		—		(18)
Other - net	44		13		69		75
Total sundry income (expense) – net	$	119	$	92	$	256	$	202

1.See Note 17 for additional information.

2.Foreign exchange losses for the three months ended September 30, 2024 relate primarily to exposures in the Argentine peso, while losses in the nine months ended September 30, 2024 relate primarily to exposures in the Egyptian pound and Argentine peso. Foreign exchange losses for the three and nine months ended September 30, 2023 relate primarily to exposures in the Argentine peso.

3.The three and nine months ended September 30, 2024 includes a gain of $25 million associated with a warehouse sale. The nine months ended September 30, 2023 includes gains associated with the sale of shares of a previously impaired equity method investment.

4.Primarily related to charges associated with agreements entered into with DuPont de Nemours, Inc. ("DuPont") and Corteva, Inc. ("Corteva") as part of the separation and distribution.

5.See Note 12 for additional information.

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

Schedule of Company-Owned Life Insurance

Other Investments

The Company has investments in company-owned life insurance policies, which are recorded at their cash surrender value as of each balance sheet date, as provided below:

Investments in Company-Owned Life Insurance	Sep 30, 2024		Dec 31, 2023
In millions
Gross cash value	$	602	$	623
Less: Existing drawdowns 1	260		97
Less: Accrued interest on drawdowns 2	7		—
Investments in company-owned life insurance 3	$	335	$	526

1.Classified as "Proceeds from sales and maturities of investments" in the consolidated statements of cash flows.

2.Included in "Sundry income (expense) - net" in the consolidated statements of income.

3.Classified as "Other investments" in the consolidated balance sheets.