Reporting Principles

This Covestro AG Quarterly Statement was prepared in accordance with Section 53 of the Stock Exchange Rules and Regulations (Börsenordnung). This Statement is not an interim report within the meaning of IAS 34 or set of financial statements within the meaning of IAS 1. It was not subjected to a review by an auditor. This Quarterly Statement should be read alongside the Annual Report for the 2017 fiscal year and the additional information about the company contained therein. The Annual Report 2017 is available on our website at www.covestro.com. Comparative information relating to the 2017 fiscal year has not been adjusted according to the new accounting standards; see section Changes in Accounting as a Result of the Initial Application of IFRS 9 and IFRS 15.

This Quarterly Statement was published in German and English on October 25, 2018. Only the German version is binding.

Forward-Looking Statements

This Quarterly Statement may contain forward-looking statements based on current assumptions and forecasts made by the management of Covestro AG. Various known and unknown risks, uncertainties and other factors could lead to material differences between the actual future results, financial situation, development or performance of the company, and the estimates given here. These factors include those discussed in Covestro’s public reports, which are available at www.covestro.com. The company assumes no liability whatsoever to update these forward-looking statements or to conform them to future events or developments.