Other (Charges) Gains, Net (Tables)

6 Months Ended

Jun. 30, 2011

Other (Charges) Gains, Net [Abstract]


	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2011			2010			2011			2010
	(In $ millions)
Employee termination benefits		(9	)		(4	)		(13	)		(9	)
Ticona Kelsterbach plant relocation (Note 20)		(16	)		(4	)		(29	)		(10	)
Plumbing actions (Note 17)		4			2			4			14
Asset impairments		-			-			-			(73	)
Plant/office closures		-			-			-			(5	)
Resolution of commercial disputes		2			-			22			-
Other		1			-			1			-

Total		(18	)		(6	)		(15	)		(83	)

Schedule of Restructuring Reserve by Type of Cost

The changes in the restructuring reserves by business segment are as follows:


	Advanced
	Engineered			Consumer		Industrial		Acetyl
	Materials			Specialties		Specialties		Intermediates			Other			Total
	(In $ millions)
Employee Termination Benefits
Reserve as of December 31, 2010		3			16		-		24			10			53
Additions		4			5		-		-			2			11
Cash payments		(2	)		-		-		(15	)		(2	)		(19	)
Other changes		-			-		-		-			-			-
Exchange rate changes		-			-		-		1			1			2

Reserve as of June 30, 2011		5			21		-		10			11			47

Plant/Office Closures
Reserve as of December 31, 2010		-			-		-		3			1			4
Additions		-			-		-		-			-			-
Cash payments		-			-		-		(2	)		-			(2	)
Exchange rate changes		-			-		-		-			-			-

Reserve as of June 30, 2011		-			-		-		1			1			2

Total		5			21		-		11			12			49

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

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