Segment Information (Tables)

9 Months Ended

Sep. 30, 2012



	Advanced Engineered Materials		Consumer Specialties			Industrial Specialties	Acetyl Intermediates			Other Activities		Eliminations		Consolidated
	(In $ millions)
	Three Months Ended September 30, 2012
Net sales	322		314		⁽¹⁾	297	785		⁽¹⁾	—		(109	)	1,609
Other (charges) gains, net	1		(1	)		—	1			1		—		2
Operating profit (loss)	43		70			23	62			(35	)	—		163
Equity in net earnings (loss) of affiliates	45		—			—	—			5		—		50
Depreciation and amortization	29		13			13	20			3		—		78
Capital expenditures	11		14			9	47			2		—		83		⁽²⁾
	Three Months Ended September 30, 2011
Net sales	332		298		⁽¹⁾	332	975		⁽¹⁾	—		(130	)	1,807
Other (charges) gains, net	(13	)	2			—	(5	)		(8	)	—		(24	)
Operating profit (loss)	14		66			30	128			(42	)	—		196
Equity in net earnings (loss) of affiliates	52		1			—	1			3		—		57
Depreciation and amortization	27		9			12	25			4		—		77
Capital expenditures	13		24			20	39			3		—		99		⁽²⁾

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⁽¹⁾	Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $109 million and $0 million, respectively, for the three months ended September 30, 2012 and $129 million and $1 million, respectively, for the three months ended September 30, 2011.


⁽²⁾	Excludes expenditures related to the relocation of the Company’s POM operations in Germany (Note 20) and includes a decrease in accrued capital expenditures of $4 million and an increase of $9 million for the three months ended September 30, 2012 and 2011, respectively.



	Advanced Engineered Materials		Consumer Specialties			Industrial Specialties	Acetyl Intermediates		Other Activities		Eliminations		Consolidated
	(In $ millions)
	Nine Months Ended September 30, 2012
Net sales	962		905		⁽¹⁾	933	2,458	⁽¹⁾	—		(341	)	4,917
Other (charges) gains, net	(1	)	2			—	2		(4	)	—		(1	)
Operating profit (loss)	85		184			76	199		(119	)	—		425
Equity in net earnings (loss) of affiliates	143		2			—	3		15		—		163
Depreciation and amortization	84		33			41	59		10		—		227
Capital expenditures	28		48			25	122		13		—		236		⁽²⁾
	As of September 30, 2012
Goodwill and intangibles, net	374		275			67	226		—		—		942
Total assets	2,728		1,302			994	2,171		1,770		—		8,965
	Nine Months Ended September 30, 2011
Net sales	1,006		855		⁽¹⁾	951	2,702	⁽¹⁾	1		(366	)	5,149
Other (charges) gains, net	(42	)	(2	)		—	15		(10	)	—		(39	)
Operating profit (loss)	79		168			83	392		(129	)	—		593
Equity in net earnings (loss) of affiliates	125		2			—	4		15		—		146
Depreciation and amortization	68		34			34	75		10		—		221
Capital expenditures	50		59			44	79		7		—		239		⁽²⁾
	As of December 31, 2011
Goodwill and intangibles, net	391		277			54	235		—		—		957
Total assets	2,787		1,154			901	2,035		1,641		—		8,518

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⁽¹⁾	Net sales for Acetyl Intermediates and Consumer Specialties include inter-segment sales of $338 million and $3 million, respectively, for the nine months ended September 30, 2012 and $363 million and $3 million, respectively, for the nine months ended September 30, 2011.


⁽²⁾	Excludes expenditures related to the relocation of the Company’s POM operations in Germany (Note 20) and includes a decrease in accrued capital expenditures of $34 million and $2 million for the nine months ended September 30, 2012 and 2011, respectively.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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