Other (Charges) Gains, Net



	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2012		2011		2012		2011
	(In $ millions)
Employee termination benefits	(1	)	(5	)	(2	)	(18	)
Kelsterbach plant relocation (Note 20)	(3	)	(14	)	(5	)	(43	)
Plumbing actions (Note 17)	4		2		4		6
Commercial disputes	2		(7	)	2		15
Other	—		—		—		1
Total	2		(24	)	(1	)	(39	)

2012

No significant Other (charges) gains, net were incurred during the nine months ended September 30, 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 $4 million and $3 million, respectively, of employee termination benefits during the nine months ended September 30, 2011. Additionally, the Company recorded $5 million of employee termination benefits during the nine months ended September 30, 2011 related to the relocation of the Company's polyacetal ("POM") operations located in Kelsterbach, Germany (Note 20).

During the nine months ended September 30, 2011, the Company received consideration of $17 million in connection with the settlement of a claim against a bankrupt supplier (Note 17). In addition, the Company also recovered an additional $4 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	—		4		—	—		—		4
Cash payments	(2	)	(1	)	—	(3	)	(3	)	(9	)
Other changes	—		—		—	—		(2	)	(2	)
Exchange rate changes	—		1		—	—		—		1
As of September 30, 2012	6		22		—	2		6		36
Plant/Office Closures
As of December 31, 2011	—		—		—	1		1		2
Additions	—		—		—	—		—		—
Cash payments	—		—		—	—		—		—
Other changes	—		—		—	—		(1	)	(1	)
Exchange rate changes	—		—		—	—		—		—
As of September 30, 2012	—		—		—	1		—		1
Total	6		22		—	3		6		37