Exhibit 99.3

CELANESE CORPORATION AND SUBSIDIARIES
SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

			Additions
			Charged to		Charged to
	Balance at		Costs and		other						Balance at
	Beginning of Year		Expenses		Accounts			Deductions			End of Year
	(In $ millions)
Predecessor
Three Months Ended March 31, 2004
Deducted from asset accounts:
Allowance for Doubtful Accounts		22		1		—			(1	)(a)		22
Valuation allowance for deferred tax assets		160		—		—			—			160
Successor
Nine Months Ended December 31, 2004
Deducted from asset accounts:
Allowance for Doubtful Accounts		22		4		—			(4	)(a)		22
Valuation allowance for deferred tax assets		160		113		448	(b)		(73	)		648
Year Ended December 31, 2005
Deducted from asset accounts:
Allowance for Doubtful Accounts		22		2		—			(8	)(a)		16
Valuation allowance for deferred tax assets		648		20		73	(b)		(31	)(c)		710
Year Ended December 31, 2006
Deducted from asset accounts:
Allowance for Doubtful Accounts		16		1		—			(1	)(a)		16
Valuation allowance for deferred tax assets		710		8		1	(b)		(259	)(b)(d)		460

(a)	Includes foreign currency translation effects and uncollected accounts written off, net of recoveries
(b)	Represents amount charged to goodwill as a result of purchase accounting and Accumulated other comprehensive income (loss), net
(c)	Represents reversal of valuation allowance on German deferred tax assets, primarily net operating loss carryforwards
(d)	Includes reductions to valuation allowances associated with reductions in net deferred tax assets not resulting in net expense or benefit.