Table of Contents Report of Independent Registered Public Accounting Firm To Management of Hexion International Cooperatief U.A. We have audited the accompanying consolidated financial statements of Hexion International Cooperatief U.A. and its subsidiaries (“CO-OP”), which comprise the consolidated balance sheets as of December 31, 2018 and 2017, and the related consolidated statements of operations, deficit, comprehensive income (loss) and cash flows for each of the three years in the period ended December 31, 2018. Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. Our responsibility is to express an opinion on the consolidated financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on our judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the CO-OP's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the CO-OP's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Hexion International Cooperatief U.A. and its subsidiaries as of December 31, 2018 and 2017, and the results of their operations and their cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. The accompanying consolidated financial statements have been prepared assuming that the CO-OP will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the CO-OP has stated that its parent’s financial condition and its projected operating results, the defaults under its parent’s debt agreements, and the risks and uncertainties surrounding its parent’s Chapter 11 proceedings raise substantial doubt about the CO-OP’s ability to continue as a going concern. Management's evaluation of the events and conditions and management’s plans regarding these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter. As discussed in Note 2 to the consolidated financial statements, the CO-OP changed the manner in which it accounts for revenues from contracts with customers in 2018. Our opinion is not modified with respect to this matter. /s/ PricewaterhouseCoopers LLP Columbus, Ohio April 11, 2019 162 Emphasis of Matters Opinion Auditors’ Responsibility Management's Responsibility for the Consolidated Financial Statements