EXHIBIT 99.03
EASTMAN CHEMICAL COMPANY AND SUBSIDIARIES
CERTIFICATIONS PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED
PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Annual Report of Eastman Chemical Company (the "Company")
on Form 10-K for the year ending December 31, 2002, as filed with the Securities
and Exchange Commission on the date hereof (the "Report"), each of the
undersigned officers of the Company certifies, pursuant to 18 U.S.C. ss. 1350,
as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, that, to such
officer's knowledge:
1. The Report fully complies with the requirements of section 13(a) or
15(d) of the Securities Exchange Act of 1934; and
2. The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of
the Company as of the dates and for the periods expressed in the
Report.
Date: March 11, 2003
/s/ J. Brian Ferguson
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J. Brian Ferguson
Chairman of the Board and Chief Executive Officer
/s/ James P. Rogers
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James P. Rogers
Senior Vice President and Chief Financial Officer
The foregoing certifications are being furnished solely pursuant to 18 U.S.C.
ss.1350 and are not being filed as part of the Report or as a separate
disclosure document.
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SCHEDULE II
EASTMAN CHEMICAL COMPANY AND SUBSIDIARIES
VALUATION AND QUALIFYING ACCOUNTS
Additions
--------------------------
Charged
(Dollars in millions) Balance at to Cost Charged to Balance at
January 1, and Other December
2000 Expense Accounts Deductions 31, 2000
------------ ----------- ------------ ------------ -------------
Reserve for:
Doubtful accounts and returns $ 13 $ 8 $ -- $ 5 $ 16
Environmental contingencies 49 1 2 3 49
Deferred tax valuation allowance 108 3 -- -- 111
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$ 170 $ 12 $ 2 $ 8 $ 176
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Balance at Balance at
January 1, December
2001 31, 2001
---------- ----------
Reserve for:
Doubtful accounts and returns $ 16 $ 25 $ -- $ 6 $ 35
Environmental contingencies 49 5 -- -- 54
Deferred tax valuation allowance 111 (7) -- -- 104
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$ 176 $ 23 $ -- $ 6 $ 193
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Balance at Balance at
January 1, December
2002 31, 2002
---------- ----------
Reserve for:
Doubtful accounts and returns $ 35 $ 18 $ -- $ 21 $ 32
Environmental contingencies 54 6 -- -- 60
Deferred tax valuation allowance 104 (13) -- -- 91
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$ 193 $ 11 $ -- $ 21 $ 183
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190