Consolidating Guarantor Financial Information

The 6.625% Notes and the 5.875% Notes (collectively, the “Notes”) were issued by Celanese US (the “Issuer”) and are guaranteed by Celanese Corporation (the “Parent Guarantor”) and the Subsidiary Guarantors (Note 9). The Issuer and Subsidiary Guarantors are 100% owned subsidiaries of the Parent Guarantor. The Parent Guarantor and Subsidiary Guarantors have guaranteed the Notes fully and unconditionally and jointly and severally.

For cash management purposes, the Company transfers cash between Parent Guarantor, Issuer, Subsidiary Guarantors and non-guarantors through intercompany financing arrangements, contributions or declaration of dividends between the respective parent and its subsidiaries. The transfer of cash under these activities facilitates the ability of the recipient to make specified third-party payments. As a result, the Company presents such intercompany financing activities, contributions and dividends within the category where the ultimate use of cash to third parties is presented in the accompanying unaudited interim consolidated statements of cash flows.

The Company has not presented separate financial information and other disclosures for each of its Subsidiary Guarantors because it believes such financial information and other disclosures would not provide investors with any additional information that would be material in evaluating the sufficiency of the guarantees.

The unaudited interim consolidating financial statements for the Parent Guarantor, the Issuer, the Subsidiary Guarantors and the non-guarantors are as follows:

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF OPERATIONS



	Three Months Ended September 30, 2011
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		662		1,401		(256	)	1,807
Cost of sales	—	—		(491	)	(1,184	)	269		(1,406	)
Gross profit	—	—		171		217		13		401
Selling, general and administrative expenses	—	—		(31	)	(109	)	—		(140	)
Amortization of intangible assets	—	—		(5	)	(12	)	—		(17	)
Research and development expenses	—	—		(16	)	(8	)	—		(24	)
Other (charges) gains, net	—	—		(5	)	(19	)	—		(24	)
Foreign exchange gain (loss), net	—	—		—		1		—		1
Gain (loss) on disposition of businesses and assets, net	—	—		(1	)	—		—		(1	)
Operating profit (loss)	—	—		113		70		13		196
Equity in net earnings (loss) of affiliates	167	205		70		45		(430	)	57
Interest expense	—	(53	)	(9	)	(10	)	18		(54	)
Refinancing expense	—	—		—		—		—		—
Interest income	—	5		12		2		(18	)	1
Dividend income - cost investments	—	—		—		1		—		1
Other income (expense), net	—	(1	)	—		1		—		—
Earnings (loss) from continuing operations before tax	167	156		186		109		(417	)	201
Income tax (provision) benefit	—	11		(30	)	(13	)	(2	)	(34	)
Earnings (loss) from continuing operations	167	167		156		96		(419	)	167
Earnings (loss) from operation of discontinued operations	—	—		1		(1	)	—		—
Gain (loss) on disposition of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		—		—		—		—
Earnings (loss) from discontinued operations	—	—		1		(1	)	—		—
Net earnings (loss)	167	167		157		95		(419	)	167
Net (earnings) loss attributable to noncontrolling interests	—	—		—		—		—		—
Net earnings (loss) attributable to Celanese Corporation	167	167		157		95		(419	)	167

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF OPERATIONS



	Three Months Ended September 30, 2010
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—		—		600		1,164		(258	)	1,506
Cost of sales	—		—		(416	)	(989	)	245		(1,160	)
Gross profit	—		—		184		175		(13	)	346
Selling, general and administrative expenses	—		—		(40	)	(85	)	—		(125	)
Amortization of intangible assets	—		—		(4	)	(11	)	—		(15	)
Research and development expenses	—		—		(12	)	(5	)	—		(17	)
Other (charges) gains, net	—		—		40		(4	)	—		36
Foreign exchange gain (loss), net	—		1		—		(2	)	—		(1	)
Gain (loss) on disposition of businesses and assets, net	—		—		(1	)	(2	)	—		(3	)
Operating profit (loss)	—		1		167		66		(13	)	221
Equity in net earnings (loss) of affiliates	146		184		43		28		(364	)	37
Interest expense	—		(41	)	(10	)	(11	)	14		(48	)
Refinancing expense	—		(16	)	—		—		—		(16	)
Interest income	—		6		7		1		(14	)	—
Dividend income - cost investments	—		—		—		1		—		1
Other income (expense), net	—		1		—		(5	)	—		(4	)
Earnings (loss) from continuing operations before tax	146		135		207		80		(377	)	191
Income tax (provision) benefit	(1	)	11		(37	)	(23	)	6		(44	)
Earnings (loss) from continuing operations	145		146		170		57		(371	)	147
Earnings (loss) from operation of discontinued operations	—		—		(1	)	(2	)	—		(3	)
Gain (loss) on disposition of discontinued operations	—		—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—		—		—		1		—		1
Earnings (loss) from discontinued operations	—		—		(1	)	(1	)	—		(2	)
Net earnings (loss)	145		146		169		56		(371	)	145
Net (earnings) loss attributable to noncontrolling interests	—		—		—		—		—		—
Net earnings (loss) attributable to Celanese Corporation	145		146		169		56		(371	)	145

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF OPERATIONS



	Nine Months Ended September 30, 2011
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		1,937		4,012		(800	)	5,149
Cost of sales	—	—		(1,399	)	(3,389	)	801		(3,987	)
Gross profit	—	—		538		623		1		1,162
Selling, general and administrative expenses	—	—		(111	)	(297	)	—		(408	)
Amortization of intangible assets	—	—		(14	)	(36	)	—		(50	)
Research and development expenses	—	—		(46	)	(26	)	—		(72	)
Other (charges) gains, net	—	—		20		(59	)	—		(39	)
Foreign exchange gain (loss), net	—	—		—		1		—		1
Gain (loss) on disposition of businesses and assets, net	—	—		—		(1	)	—		(1	)
Operating profit (loss)	—	—		387		205		1		593
Equity in net earnings (loss) of affiliates	511	629		125		116		(1,235	)	146
Interest expense	—	(160	)	(30	)	(29	)	53		(166	)
Refinancing expense	—	(3	)	—		—		—		(3	)
Interest income	—	16		31		8		(53	)	2
Dividend income - cost investments	—	—		—		80		—		80
Other income (expense), net	—	2		(1	)	8		—		9
Earnings (loss) from continuing operations before tax	511	484		512		388		(1,234	)	661
Income tax (provision) benefit	1	27		(123	)	(56	)	—		(151	)
Earnings (loss) from continuing operations	512	511		389		332		(1,234	)	510
Earnings (loss) from operation of discontinued operations	—	—		4		(1	)	—		3
Gain (loss) on disposition of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		(1	)	—		—		(1	)
Earnings (loss) from discontinued operations	—	—		3		(1	)	—		2
Net earnings (loss)	512	511		392		331		(1,234	)	512
Net (earnings) loss attributable to noncontrolling interests	—	—		—		—		—		—
Net earnings (loss) attributable to Celanese Corporation	512	511		392		331		(1,234	)	512

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF OPERATIONS



	Nine Months Ended September 30, 2010
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—		—		1,703		3,401		(693	)	4,411
Cost of sales	—		—		(1,274	)	(2,958	)	688		(3,544	)
Gross profit	—		—		429		443		(5	)	867
Selling, general and administrative expenses	—		—		(130	)	(243	)	—		(373	)
Amortization of intangible assets	—		—		(10	)	(35	)	—		(45	)
Research and development expenses	—		—		(32	)	(20	)	—		(52	)
Other (charges) gains, net	—		—		51		(98	)	—		(47	)
Foreign exchange gain (loss), net	—		1		—		—		—		1
Gain (loss) on disposition of businesses and assets, net	—		—		(1	)	13		—		12
Operating profit (loss)	—		1		307		60		(5	)	363
Equity in net earnings (loss) of affiliates	320		414		109		97		(809	)	131
Interest expense	—		(121	)	(29	)	(34	)	38		(146	)
Refinancing expense	—		(16	)	—		—		—		(16	)
Interest income	—		16		20		4		(38	)	2
Dividend income - cost investments	—		—		—		73		—		73
Other income (expense), net	—		—		(1	)	2		—		1
Earnings (loss) from continuing operations before tax	320		294		406		202		(814	)	408
Income tax (provision) benefit	(1	)	26		(82	)	(50	)	22		(85	)
Earnings (loss) from continuing operations	319		320		324		152		(792	)	323
Earnings (loss) from operation of discontinued operations	—		—		(6	)	(2	)	—		(8	)
Gain (loss) on disposition of discontinued operations	—		—		2		—		—		2
Income tax (provision) benefit from discontinued operations	—		—		1		1		—		2
Earnings (loss) from discontinued operations	—		—		(3	)	(1	)	—		(4	)
Net earnings (loss)	319		320		321		151		(792	)	319
Net (earnings) loss attributable to noncontrolling interests	—		—		—		—		—		—
Net earnings (loss) attributable to Celanese Corporation	319		320		321		151		(792	)	319

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED CONSOLIDATING BALANCE SHEETS



	As of September 30, 2011
	Parent Guarantor		Issuer		Subsidiary Guarantors	Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
ASSETS
Current assets
Cash and cash equivalents	—		—		143	561	—		704
Trade receivables - third party and affiliates	—		—		299	789	(110	)	978
Non-trade receivables, net	—		67		1,656	505	(2,025	)	203
Inventories, net	—		—		194	624	(41	)	777
Deferred income taxes	—		25		33	43	—		101
Marketable securities, at fair value	—		—		64	—	—		64
Assets held for sale	—		—		—	—	—		—
Other assets	—		4		24	68	(25	)	71
Total current assets	—		96		2,413	2,590	(2,201	)	2,898
Investments in affiliates	1,431		4,355		1,500	536	(6,981	)	841
Property, plant and equipment, net	—		—		696	2,537	—		3,233
Deferred income taxes	—		12		392	8	—		412
Other assets	—		613		128	293	(700	)	334
Goodwill	—		—		298	482	—		780
Intangible assets, net	—		—		72	141	—		213
Total assets	1,431		5,076		5,499	6,587	(9,882	)	8,711
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	—		1,477		167	206	(1,689	)	161
Trade payables - third party and affiliates	—		—		266	557	(110	)	713
Other liabilities	—		81		368	510	(376	)	583
Deferred income taxes	—		—		—	27	—		27
Income taxes payable	(28	)	(336	)	436	59	(2	)	129
Total current liabilities	(28	)	1,222		1,237	1,359	(2,177	)	1,613
Long-term debt	—		2,387		840	362	(696	)	2,893
Deferred income taxes	—		—		—	116	—		116
Uncertain tax positions	3		19		29	154	—		205
Benefit obligations	—		—		1,098	116	—		1,214
Other liabilities	—		17		104	1,107	(14	)	1,214
Total Celanese Corporation shareholders’ equity	1,456		1,431		2,191	3,373	(6,995	)	1,456
Noncontrolling interests	—		—		—	—	—		—
Total shareholders’ equity	1,456		1,431		2,191	3,373	(6,995	)	1,456
Total liabilities and shareholders’ equity	1,431		5,076		5,499	6,587	(9,882	)	8,711

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED CONSOLIDATING BALANCE SHEETS



	As of December 31, 2010
	Parent Guarantor		Issuer		Subsidiary Guarantors	Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
ASSETS
Current assets
Cash and cash equivalents	—		—		128	612	—		740
Trade receivables - third party and affiliates	—		—		246	672	(91	)	827
Non-trade receivables, net	—		10		1,400	515	(1,672	)	253
Inventories, net	—		—		164	484	(38	)	610
Deferred income taxes	—		25		33	34	—		92
Marketable securities, at fair value	—		—		77	1	—		78
Assets held for sale	—		—		9	—	—		9
Other assets	—		48		33	43	(65	)	59
Total current assets	—		83		2,090	2,361	(1,866	)	2,668
Investments in affiliates	903		3,721		1,413	530	(5,729	)	838
Property, plant and equipment, net	—		—		650	2,367	—		3,017
Deferred income taxes	—		19		404	20	—		443
Other assets	—		614		125	389	(839	)	289
Goodwill	—		—		297	477	—		774
Intangible assets, net	—		—		79	173	—		252
Total assets	903		4,437		5,058	6,317	(8,434	)	8,281
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	—		1,227		137	190	(1,326	)	228
Trade payables - third party and affiliates	—		—		249	515	(91	)	673
Other liabilities	—		87		385	544	(420	)	596
Deferred income taxes	—		—		—	28	—		28
Income taxes payable	(26	)	(309	)	314	39	(1	)	17
Total current liabilities	(26	)	1,005		1,085	1,316	(1,838	)	1,542
Long-term debt	—		2,498		980	346	(834	)	2,990
Deferred income taxes	—		—		—	116	—		116
Uncertain tax positions	3		17		28	225	—		273
Benefit obligations	—		—		1,230	129	—		1,359
Other liabilities	—		14		123	954	(16	)	1,075
Total Celanese Corporation shareholders’ equity	926		903		1,612	3,231	(5,746	)	926
Noncontrolling interests	—		—		—	—	—		—
Total shareholders’ equity	926		903		1,612	3,231	(5,746	)	926
Total liabilities and shareholders’ equity	903		4,437		5,058	6,317	(8,434	)	8,281

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF CASH FLOWS



	Nine Months Ended September 30, 2011
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	(1	)	—		224		258		—		481
Investing activities
Capital expenditures on property, plant and equipment	—		—		(105	)	(136	)	—		(241	)
Acquisitions, net of cash acquired	—		—		(8	)	—		—		(8	)
Proceeds from sale of businesses and assets, net	—		—		1		5		—		6
Deferred proceeds from Ticona Kelsterbach plant relocation	—		—		—		158		—		158
Capital expenditures related to Ticona Kelsterbach plant relocation	—		—		—		(174	)	—		(174	)
Other, net	—		—		(3	)	(34	)	—		(37	)
Net cash provided by (used in) investing activities	—		—		(115	)	(181	)	—		(296	)
Financing activities
Short-term borrowings (repayments), net	—		—		(9	)	(11	)	—		(20	)
Proceeds from long-term debt	—		400		—		11		—		411
Repayments of long-term debt	—		(529	)	(2	)	(31	)	—		(562	)
Refinancing costs	—		(8	)	—		—		—		(8	)
Proceeds and repayments from intercompany financing activities	—		137		(137	)	—		—		—
Purchases of treasury stock, including related fees	(28	)	—		—		—		—		(28	)
Dividends from subsidiary	43		143		—		—		(186	)	—
Dividends to parent	—		(43	)	(43	)	(100	)	186		—
Contributions from parent to subsidiary	—		(100	)	100		—		—		—
Stock option exercises	19		—		—		—		—		19
Series A common stock dividends	(25	)	—		—		—		—		(25	)
Preferred stock dividends	—		—		—		—		—		—
Other, net	(8	)	—		(3	)	—		—		(11	)
Net cash provided by (used in) financing activities	1		—		(94	)	(131	)	—		(224	)
Exchange rate effects on cash and cash equivalents	—		—		—		3		—		3
Net increase (decrease) in cash and cash equivalents	—		—		15		(51	)	—		(36	)
Cash and cash equivalents at beginning of period	—		—		128		612		—		740
Cash and cash equivalents at end of period	—		—		143		561		—		704

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF CASH FLOWS



	Nine Months Ended September 30, 2010
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	1		—		102		260		—		363
Investing activities
Capital expenditures on property, plant and equipment	—		—		(51	)	(71	)	—		(122	)
Acquisitions, net of cash acquired	—		—		(46	)	—		—		(46	)
Proceeds from sale of businesses and assets, net	—		—		1		21		—		22
Deferred proceeds from Ticona Kelsterbach plant relocation	—		—		—		—		—		—
Capital expenditures related to Ticona Kelsterbach plant relocation	—		—		—		(219	)	—		(219	)
Other, net	—		—		(6	)	(10	)	—		(16	)
Net cash provided by (used in) investing activities	—		—		(102	)	(279	)	—		(381	)
Financing activities
Short-term borrowings (repayments), net	—		—		2		(6	)	—		(4	)
Proceeds from long term debt	—		600		—		—		—		600
Repayments of long-term debt	—		(822	)	(1	)	(25	)	—		(848	)
Refinancing costs	—		(24	)	—		—		—		(24	)
Proceeds and repayments from intercompany financing activities	—		246		(213	)	(33	)	—		—
Purchases of treasury stock, including related fees	(41	)	—		—		—		—		(41	)
Dividends from subsidiary	53		53		—		—		(106	)	—
Dividends to parent	—		(53	)	(53	)	—		106		—
Contributions from parent to subsidiary	—		—		—		—		—		—
Stock option exercises	8		—		—		—		—		8
Series A common stock dividends	(20	)	—		—		—		—		(20	)
Preferred stock dividends	(3	)	—		—		—		—		(3	)
Other, net	—		—		—		—		—		—
Net cash provided by (used in) financing activities	(3	)	—		(265	)	(64	)	—		(332	)
Exchange rate effects on cash and cash equivalents	—		—		—		(20	)	—		(20	)
Net increase (decrease) in cash and cash equivalents	(2	)	—		(265	)	(103	)	—		(370	)
Cash and cash equivalents at beginning of period	5		—		520		729		—		1,254
Cash and cash equivalents at end of period	3		—		255		626		—		884