Table of Contents ITEM 8 - FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA Index to Consolidated Financial Statements 46 Page Number Consolidated Financial Statements of Hexion Inc. Consolidated Balance Sheets at December 31, 2018 and 2017 47 Consolidated Statements of Operations for the years ended December 31, 2018, 2017 and 2016 48 Consolidated Statements of Comprehensive Loss for the years ended December 31, 2018, 2017 and 2016 49 Consolidated Statements of Cash Flows for the years ended December 31, 2018, 2017 and 2016 50 Consolidated Statements of Deficit for the years ended December 31, 2018, 2017 and 2016 51 Notes to Consolidated Financial Statements 52 Report of Independent Registered Public Accounting Firm 99 Schedule II – Valuation and Qualifying Accounts for the years ended December 31, 2018, 2017 and 2016 100