REPORTING & DISCLOSURE TRACKING OUR PROGRESS DOW | REPORTING & DISCLOSURE | 115 Dow Disclosures – GRI Content Index In the first quarter of 2021, the company elected to contribute $1 billion to its U.S. tax-qualified pension plans, which is included in the 2021 contribution amount above. This contribution was based on the company’s funding policy, which is to contribute to defined benefit pension plans when pension laws and/or economics either require or encourage funding. On March 4, 2021, the company announced changes to the design of its U.S. tax-qualified and non-qualified pension plans (collectively, the “U.S. Plans”) and, effective December 31, 2023, the company will freeze the pensionable compensation and credited service amounts used to calculate pension benefits for employees who participate in the U.S. plans. A similar change was announced in December 2021 regarding the company’s Canadian pension plans. For additional information see page 128-135 NOTE 20 – PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS of the Dow Inc. Annual Report on Form 10-K ~ for the year ended December 31, 2021, filed with the SEC on February 4, 2022. OMISSION 201-3 Percentage of salaries contributed to plan Confidentiality constraints. We have not disclosed the percentage of salaries contributed to plans or level of participation in retirement plans. We will assess additional disclosure on an annual basis. 201-4 Financial assistance received from government The following table shows the financial assistance received from the government. The dollar figure listed is the value of direct government support for the total program. Several programs have multiple participants receiving assistance. These programs were active in 2021; however, many are multiyear. Table References: • DOD – Department of Defense • DOE – Department of Energy • NSF – National Science Foundation Subsidized by Program Title Agency Contribution ($MM) Belgium National Power-to-Olefins: Electrified Steam Cracking and Plasma Booster 3.41 Belgium National Plastic WAste to CHemicals and fuels 2.95 Belgium National Reactive amine scrubbing for CO 2 conversion 0.72 Dutch National WATER NEXUS – securing water supply in delta and floodplain areas worldwide 7.5 Dutch National Steel to Chemicals – on the road to large-scale CO 2 emission reduction in a circular economy 5.33 Dutch National AquaConnect – Key technologies for safeguarding regional water provision in fresh water stressed deltas 4.68 Dutch National Recovery and Circularity of Valuable Resources 4.12 Dutch National e-missi0n 4.11