Exhibit 99.3

CELANESE CORPORATION AND SUBSIDIARIES
SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS

								Additions
				Balance at beginning of year				Charged to Costs and Expenses				Charged to Other Accounts				Deductions				Balance at end of year
				(in $ millions)
Year Ended December 31, 2003
Deducted from asset accounts:
Allowance for Doubtful Accounts					21				4				—				(3	)(a)			22
Valuation allowance for deferred tax assets					174				—				—				(14	)			160
Period Ended March 31, 2004 Successor
Deducted from asset accounts:
Allowance for Doubtful Accounts					22				1				—				(1	)(a)			22
Valuation allowance for deferred tax assets					160				—				—				—				160
Period Ended December 31, 2004
Deducted from asset accounts:
Allowance for Doubtful Accounts					22				4				0				(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				0				(8	)(a)			16
Valuation allowance for deferred tax assets					648				20				73	(b)			(31	)(c)			710

(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

(c)	Represents reversal of valuation allowance on German deferred tax assets, primarily net operating loss carryforwards