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 March 31, 2012
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		640		1,249		(256	)	1,633
Cost of sales	—	—		(482	)	(1,148	)	267		(1,363	)
Gross profit	—	—		158		101		11		270
Selling, general and administrative expenses	—	—		(46	)	(88	)	—		(134	)
Amortization of intangible assets	—	—		(5	)	(8	)	—		(13	)
Research and development expenses	—	—		(16	)	(10	)	—		(26	)
Other (charges) gains, net	—	—		1		(1	)	—		—
Foreign exchange gain (loss), net	—	—		—		1		—		1
Gain (loss) on disposition of businesses and assets, net	—	—		—		—		—		—
Operating profit (loss)	—	—		92		(5	)	11		98
Equity in net earnings (loss) of affiliates	183	197		40		42		(411	)	51
Interest expense	—	(48	)	(11	)	(18	)	32		(45	)
Refinancing expense	—	—		—		—		—		—
Interest income	—	15		16		2		(32	)	1
Dividend income - cost investments	—	—		—		—		—		—
Other income (expense), net	—	1		—		1		—		2
Earnings (loss) from continuing operations before tax	183	165		137		22		(400	)	107
Income tax (provision) benefit	—	18		62		(1	)	(3	)	76
Earnings (loss) from continuing operations	183	183		199		21		(403	)	183
Earnings (loss) from operation of discontinued operations	—	—		—		—		—		—
Gain (loss) on disposition of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		—		—		—		—
Earnings (loss) from discontinued operations	—	—		—		—		—		—
Net earnings (loss)	183	183		199		21		(403	)	183
Net (earnings) loss attributable to noncontrolling interests	—	—		—		—		—		—
Net earnings (loss) attributable to Celanese Corporation	183	183		199		21		(403	)	183

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF OPERATIONS



	Three Months Ended March 31, 2011
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		615		1,231		(257	)	1,589
Cost of sales	—	—		(436	)	(1,051	)	249		(1,238	)
Gross profit	—	—		179		180		(8	)	351
Selling, general and administrative expenses	—	—		(39	)	(89	)	—		(128	)
Amortization of intangible assets	—	—		(4	)	(12	)	—		(16	)
Research and development expenses	—	—		(13	)	(10	)	—		(23	)
Other (charges) gains, net	—	—		19		(16	)	—		3
Foreign exchange gain (loss), net	—	—		—		1		—		1
Gain (loss) on disposition of businesses and assets, net	—	—		—		—		—		—
Operating profit (loss)	—	—		142		54		(8	)	188
Equity in net earnings (loss) of affiliates	142	178		28		36		(341	)	43
Interest expense	—	(51	)	(12	)	(10	)	18		(55	)
Refinancing expense	—	—		—		—		—		—
Interest income	—	6		9		4		(18	)	1
Dividend income - cost investments	—	—		—		—		—		—
Other income (expense), net	—	2		—		1		—		3
Earnings (loss) from continuing operations before tax	142	135		167		85		(349	)	180
Income tax (provision) benefit	—	7		(44	)	(6	)	1		(42	)
Earnings (loss) from continuing operations	142	142		123		79		(348	)	138
Earnings (loss) from operation of discontinued operations	—	—		6		—		—		6
Gain (loss) on disposition of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		(2	)	—		—		(2	)
Earnings (loss) from discontinued operations	—	—		4		—		—		4
Net earnings (loss)	142	142		127		79		(348	)	142
Net (earnings) loss attributable to noncontrolling interests	—	—		—		—		—		—
Net earnings (loss) attributable to Celanese Corporation	142	142		127		79		(348	)	142

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Three Months Ended March 31, 2012
	Parent Guarantor	Issuer	Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net earnings (loss)	183	183	199		21		(403	)	183
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on marketable securities	—	—	—		—		—		—
Foreign currency translation	26	26	(11	)	(6	)	(9	)	26
Unrealized gain (loss) on interest rate swaps	1	1	—		—		(1	)	1
Pension and postretirement benefits	6	6	6		(2	)	(10	)	6
Total other comprehensive income (loss), net of tax	33	33	(5	)	(8	)	(20	)	33
Total comprehensive income (loss), net of tax	216	216	194		13		(423	)	216
Comprehensive (income) loss attributable to noncontrolling interests	—	—	—		—		—		—
Comprehensive income (loss) attributable to Celanese Corporation	216	216	194		13		(423	)	216

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Three Months Ended March 31, 2011
	Parent Guarantor	Issuer	Subsidiary Guarantors		Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
Net earnings (loss)	142	142	127		79	(348	)	142
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on marketable securities	—	—	—		—	—		—
Foreign currency translation	58	58	(19	)	77	(116	)	58
Unrealized gain (loss) on interest rate swaps	9	9	—		—	(9	)	9
Pension and postretirement benefits	3	3	3		—	(6	)	3
Total other comprehensive income (loss), net of tax	70	70	(16	)	77	(131	)	70
Total comprehensive income (loss), net of tax	212	212	111		156	(479	)	212
Comprehensive (income) loss attributable to noncontrolling interests	—	—	—		—	—		—
Comprehensive income (loss) attributable to Celanese Corporation	212	212	111		156	(479	)	212

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED CONSOLIDATING BALANCE SHEETS



	As of March 31, 2012
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
ASSETS
Current assets
Cash and cash equivalents	—		—		135		592	—		727
Trade receivables - third party and affiliates	—		—		322		729	(123	)	928
Non-trade receivables, net	—		16		1,671		532	(2,012	)	207
Inventories, net	—		—		205		602	(54	)	753
Deferred income taxes	—		—		87		17	—		104
Marketable securities, at fair value	—		—		63		—	—		63
Other assets	—		4		14		34	(17	)	35
Total current assets	—		20		2,497		2,506	(2,206	)	2,817
Investments in affiliates	1,515		3,149		1,485		549	(5,936	)	762
Property, plant and equipment, net	—		—		756		2,573	—		3,329
Deferred income taxes	—		17		524		21	—		562
Other assets	—		1,947		133		321	(2,033	)	368
Goodwill	—		—		306		477	—		783
Intangible assets, net	—		—		79		123	—		202
Total assets	1,515		5,133		5,780		6,570	(10,175	)	8,823
LIABILITIES AND EQUITY
Current liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	—		1,526		180		137	(1,688	)	155
Trade payables - third party and affiliates	—		—		267		614	(123	)	758
Other liabilities	—		64		333		476	(356	)	517
Deferred income taxes	—		16		(16	)	19	—		19
Income taxes payable	(29	)	(376	)	415		14	(2	)	22
Total current liabilities	(29	)	1,230		1,179		1,260	(2,169	)	1,471
Noncurrent liabilities
Long-term debt	—		2,377		835		1,691	(2,028	)	2,875
Deferred income taxes	—		—		42		96	—		138
Uncertain tax positions	3		1		32		140	—		176
Benefit obligations	—		—		1,285		150	—		1,435
Other liabilities	—		10		105		1,085	(13	)	1,187
Total noncurrent liabilities	3		2,388		2,299		3,162	(2,041	)	5,811
Total Celanese Corporation stockholders’ equity	1,541		1,515		2,302		2,148	(5,965	)	1,541
Noncontrolling interests	—		—		—		—	—		—
Total equity	1,541		1,515		2,302		2,148	(5,965	)	1,541
Total liabilities and equity	1,515		5,133		5,780		6,570	(10,175	)	8,823

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED CONSOLIDATING BALANCE SHEETS



	As of December 31, 2011
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
ASSETS
Current assets
Cash and cash equivalents	—		—		133		549	—		682
Trade receivables - third party and affiliates	—		—		297		694	(120	)	871
Non-trade receivables, net	—		10		1,651		562	(1,988	)	235
Inventories, net	—		—		187		590	(65	)	712
Deferred income taxes	—		—		87		17	—		104
Marketable securities, at fair value	—		—		64		—	—		64
Other assets	—		6		18		45	(34	)	35
Total current assets	—		16		2,437		2,457	(2,207	)	2,703
Investments in affiliates	1,315		2,978		1,530		535	(5,534	)	824
Property, plant and equipment, net	—		—		735		2,534	—		3,269
Deferred income taxes	—		17		382		22	—		421
Other assets	—		1,903		132		296	(1,987	)	344
Goodwill	—		—		298		462	—		760
Intangible assets, net	—		—		69		128	—		197
Total assets	1,315		4,914		5,583		6,434	(9,728	)	8,518
LIABILITIES AND EQUITY
Current liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	—		1,492		176		131	(1,655	)	144
Trade payables - third party and affiliates	—		—		258		535	(120	)	673
Other liabilities	—		63		353		506	(383	)	539
Deferred income taxes	—		16		(16	)	17	—		17
Income taxes payable	(29	)	(373	)	384		35	(5	)	12
Total current liabilities	(29	)	1,198		1,155		1,224	(2,163	)	1,385
Noncurrent liabilities
Long-term debt	—		2,372		834		1,650	(1,983	)	2,873
Deferred income taxes	—		—		—		92	—		92
Uncertain tax positions	3		16		27		136	—		182
Benefit obligations	—		—		1,346		146	—		1,492
Other liabilities	—		13		99		1,055	(14	)	1,153
Total noncurrent liabilities	3		2,401		2,306		3,079	(1,997	)	5,792
Total Celanese Corporation stockholders’ equity	1,341		1,315		2,122		2,131	(5,568	)	1,341
Noncontrolling interests	—		—		—		—	—		—
Total equity	1,341		1,315		2,122		2,131	(5,568	)	1,341
Total liabilities and equity	1,315		4,914		5,583		6,434	(9,728	)	8,518

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF CASH FLOWS



	Three Months Ended March 31, 2012
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	—		—		109		106		—		215
Investing activities
Capital expenditures on property, plant and equipment	—		—		(54	)	(52	)	—		(106	)
Acquisitions, net of cash acquired	—		—		(23	)	—		—		(23	)
Proceeds from sale of businesses and assets, net	—		—		—		—		—		—
Deferred proceeds from Ticona Kelsterbach plant relocation	—		—		—		—		—		—
Capital expenditures related to Ticona Kelsterbach plant relocation	—		—		—		(21	)	—		(21	)
Other, net	—		—		(3	)	(2	)	—		(5	)
Net cash provided by (used in) investing activities	—		—		(80	)	(75	)	—		(155	)
Financing activities
Short-term borrowings (repayments), net	—		—		3		7		—		10
Proceeds from long-term debt	—		—		—		—		—		—
Repayments of long-term debt	—		(3	)	(1	)	(4	)	—		(8	)
Refinancing costs	—		—		—		—		—		—
Proceeds and repayments from intercompany financing activities	—		3		(3	)	—		—		—
Purchases of treasury stock, including related fees	(20	)	—		—		—		—		(20	)
Dividends from subsidiary	23		23		—		—		(46	)	—
Dividends to parent	—		(23	)	(23	)	—		46		—
Contributions from parent to subsidiary	—		—		(3	)	3		—		—
Stock option exercises	7		—		—		—		—		7
Series A common stock dividends	(10	)	—		—		—		—		(10	)
Preferred stock dividends	—		—		—		—		—		—
Other, net	—		—		—		—		—		—
Net cash provided by (used in) financing activities	—		—		(27	)	6		—		(21	)
Exchange rate effects on cash and cash equivalents	—		—		—		6		—		6
Net increase (decrease) in cash and cash equivalents	—		—		2		43		—		45
Cash and cash equivalents as of beginning of period	—		—		133		549		—		682
Cash and cash equivalents as of end of period	—		—		135		592		—		727

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF CASH FLOWS



	Three Months Ended March 31, 2011
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	—		—		102		30		—		132
Investing activities
Capital expenditures on property, plant and equipment	—		—		(32	)	(45	)	—		(77	)
Acquisitions, net of cash acquired	—		—		(8	)	—		—		(8	)
Proceeds from sale of businesses and assets, net	—		—		1		3		—		4
Deferred proceeds from Ticona Kelsterbach plant relocation	—		—		—		—		—		—
Capital expenditures related to Ticona Kelsterbach plant relocation	—		—		—		(54	)	—		(54	)
Other, net	—		—		(2	)	(14	)	—		(16	)
Net cash provided by (used in) investing activities	—		—		(41	)	(110	)	—		(151	)
Financing activities
Short-term borrowings (repayments), net	—		—		(6	)	1		—		(5	)
Proceeds from long term debt	—		—		—		11		—		11
Repayments of long-term debt	—		(5	)	—		(4	)	—		(9	)
Refinancing costs	—		—		—		—		—		—
Proceeds and repayments from intercompany financing activities	—		5		(5	)	—		—		—
Purchases of treasury stock, including related fees	(3	)	—		—		—		—		(3	)
Dividends from subsidiary	9		9		—		—		(18	)	—
Dividends to parent	—		(9	)	(9	)	—		18		—
Contributions from parent to subsidiary	—		—		—		—		—		—
Stock option exercises	5		—		—		—		—		5
Series A common stock dividends	(8	)	—		—		—		—		(8	)
Preferred stock dividends	—		—		—		—		—		—
Other, net	—		—		(2	)	—		—		(2	)
Net cash provided by (used in) financing activities	3		—		(22	)	8		—		(11	)
Exchange rate effects on cash and cash equivalents	—		—		—		12		—		12
Net increase (decrease) in cash and cash equivalents	3		—		39		(60	)	—		(18	)
Cash and cash equivalents as of beginning of period	—		—		128		612		—		740
Cash and cash equivalents as of end of period	3		—		167		552		—		722