Danisco Acquisition (Tables)

9 Months Ended

Sep. 30, 2011

Danisco Acquisition [Abstract]

Pro forma financial information

	Pro forma for the Three Months Ended September 30,				Pro forma for the Nine Months Ended September 30,
	2011		2010		2011		2010
Net sales	$	9,238	$	7,678	$	30,757	$	26,110
Net income attributable to DuPont	544		400		3,344		2,531

Fair value of the assets acquired and liabilities assumed at acquisition date

Fair value of assets acquired
Cash and cash equivalents	$	48
Accounts and notes receivable 1	522
Inventories 2	709
Property, plant and equipment	1,720
Goodwill 3	2,900
Other intangible assets 4	2,859
Other current and non-current assets	79
Total assets acquired	$	8,837
Fair value of liabilities assumed
Accounts payable and other accrued liabilities	$	482
Short-term borrowings	342
Long-term borrowings	323
Other liabilities	219
Deferred income taxes 5	1,054
Total liabilities assumed	$	2,420

_______________________________

¹  The gross amount of accounts and notes receivable acquired was $531, of which $9 was expected to be uncollectible.

² The fair value of inventories acquired included a step-up in the value of $175, of which $132 and $175 was expensed to cost of goods sold and other operating charges for the three and nine month periods ended September 30, 2011, respectively.

³ Goodwill will not be deductible for statutory tax purposes. Goodwill is attributable to Danisco's workforce and the synergies in technology, operations and market access that are expected from the acquisition. Approximately $900 and $2,000 of goodwill was allocated to the Industrial Biosciences and Nutrition & Health segments, respectively.

⁴  Other intangible assets acquired of $1,002 are indefinite-lived (see Note 9).

⁵  The deferred income tax liabilities assumed represent the adjustments for the tax impact of fair value adjustments, primarily relating to definite-lived intangible assets.