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