Other (Charges) Gains, Net



	Three Months Ended
	March 31,
	2012	2011
	(In $ millions)
Employee termination benefits	—	(4	)
Ticona Kelsterbach plant relocation (Note 20)	—	(13	)
Commercial disputes	—	20
Total	—	3

2012

No significant Other (charges) gains, net were incurred during the three months ended March 31, 2012.

2011

As a result of the Company's Pardies, France Project of Closure and the planned closure of the Company's Spondon, Derby, United Kingdom facility (Note 3), the Company recorded $1 million and $2 million, respectively, of employee termination benefits during the three months ended March 31, 2011. The Pardies, France facility is included in the Acetyl Intermediates segment.

During March 2011, the Company received consideration of $16 million in connection with the settlement of a claim against a bankrupt supplier. In addition, the Company also recovered an additional $3 million from the settlement of an unrelated commercial dispute. These commercial dispute resolutions are included in the Acetyl Intermediates segment.

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



	Advanced Engineered Materials		Consumer Specialties	Industrial Specialties	Acetyl Intermediates		Other		Total
	(In $ millions)
Employee Termination Benefits
As of December 31, 2011	8		18	—	5		11		42
Additions	—		1	—	—		—		1
Cash payments	(1	)	—	—	(1	)	(1	)	(3	)
Other changes	—		—	—	—		(1	)	(1	)
Exchange rate changes	—		1	—	—		—		1
As of March 31, 2012	7		20	—	4		9		40

Plant/Office Closures
As of December 31, 2011	—		—	—	1		1		2
Additions	—		—	—	—		—		—
Cash payments	—		—	—	—		—		—
Other changes	—		—	—	—		(1	)	(1	)
Exchange rate changes	—		—	—	—		—		—
As of March 31, 2012	—		—	—	1		—		1
Total	7		20	—	5		9		41