HARSCO CORPORATION Reconciliation of Operating Income (Loss) By Segment Excluding Special Items  and Harsco Infrastructure Segment (Unaudited) (a) The Company has reclassified segment operating results for the twelve months ended December 31, 2013 to conform to the revised manner in which the Company now allocates corporate expenses to operating  segments as a result of changes in organizational structure resulting from the Infrastructure Transaction, which was consummated in the fourth quarter of 2013. The changes do not impact the Company’s  previously reported consolidated revenues from continuing operations, operating income from continuing operations or income from continuing operations before income taxes and equity income. The Company’s management believes adjusted operating income excluding special items and the Harsco Infrastructure Segment, which are non-U.S. GAAP financial measures, are useful to investors because they  provide an overall understanding of the Company’s historical and future prospects. Exclusion of special items permits evaluation and comparison of results for the Company’s core business operations, and it is on this  basis that management internally assesses the Company’s performance. Exclusion of the Harsco Infrastructure Segment from 2013 provides a basis for comparison of ongoing operations and prospects since the  segment was divested in the fourth quarter of 2013. These measures should be considered in addition to, rather than as a substitute for, other information provided in accordance with U.S. GAAP. 2014 SUMMARY ANNUAL REPORT 17 (In thousands) Harsco Metals & Minerals Harsco  Infrastructure Harsco Industrial Harsco Rail Corporate Consolidated  Totals Less: Harsco  Infrastructure Consolidated  Totals Excluding  Harsco  Infrastructure Twelve Months Ended December 31, 2014: Operating income (loss), as reported $÷÷«9,858 $÷÷÷÷÷÷– $÷63,680 $÷37,137 $(47,204) $÷÷«63,471 $÷÷÷÷÷÷– $÷÷«63,471 Harsco Metals & Minerals Segment site exit and  underperforming contract charges 50,111 – – – – 50,111 – 50,111 Harsco Metals & Minerals Segment contract  termination charges 11,557 – – – – 11,557 – 11,557 Harsco Metals & Minerals Segment Brazilian labor  claim reserves 7,451 – – – – 7,451 – 7,451 Harsco Metals & Minerals Segment Project Orion Charges 11,992 – – – – 11,992 – 11,992 Harsco Infrastructure Segment loss on disposal – – – – 3,865 3,865 – 3,865 Strategic transaction review costs – – – – 3,531 3,531 – 3,531 Harsco Infrastructure transaction costs – – – – 2,192 2,192 – 2,192 Harsco Rail Segment grinder asset impairment charge – – – 590 – 590 – 590 Gains associated with exited Harsco Infrastructure  operations retained – – – – (2,205) (2,205) – (2,205) Adjusted operating income (loss), excluding special items $÷÷«90,969 $÷÷÷÷÷÷– $÷63,680 $÷37,727 $(39,821) $÷«152,555 $÷÷÷÷÷÷– $÷«152,555 Revenues, as reported $1,377,592 $÷÷÷÷÷÷– $412,532 $275,614 $÷÷÷÷÷– $2,065,738 $÷÷÷÷÷÷– $2,065,738 Twelve Months Ended December 31, 2013: Operating income (loss), as reclassified  (a) $÷÷«95,310 $(255,326) $÷58,977 $÷27,710 $(61,470) $(134,799) $«255,326 $÷«120,527 Harsco Infrastructure Segment loss on disposal – 271,296 – – – 271,296 (271,296) – Harsco Infrastructure transaction costs – – – – 20,076 20,076 – 20,076 Harsco Rail Segment grinder asset impairment charge – – – 8,999 – 8,999 – 8,999 Harsco Metals & Minerals Segment bad debt expense 2,592 – – – – 2,592 – 2,592 Harsco Infrastructure Segment depreciation expense  reduction on assets classified as held-for-sale – (17,281) – – – (17,281) 17,281 – Adjusted operating income (loss), excluding special items $97,902 $÷÷(1,311) $÷58,977 $÷36,709 $(41,394) $÷«150,883 $÷÷«1,311 $÷«152,194 Revenues, as reported $1,359,004 $«885,377 $365,972 $286,167 $÷÷÷÷÷– $2,896,520 $(885,377) $2,011,143