Other (Charges) Gains, Net (Tables)

3 Months Ended

Mar. 31, 2013

Restructuring and Related Activities [Abstract]



	Three Months Ended
	March 31,
	2013		2012
	(In $ millions)
Employee termination benefits	(2	)	—
Kelsterbach plant relocation (Note 20)	(2	)	—
Total	(4	)	—

Schedule of Restructuring Reserves

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, 2012	6		13		—	3		7		29
Additions	—		—		1	1		—		2
Cash payments	(1	)	(3	)	—	—		(2	)	(6	)
Other changes	—		—		—	—		—		—
Exchange rate changes	—		—		—	—		—		—
As of March 31, 2013	5		10		1	4		5		25
Plant/Office Closures
As of December 31, 2012	—		—		—	1		—		1
Additions	—		—		—	—		—		—
Cash payments	—		—		—	—		—		—
Other changes	—		—		—	—		—		—
Exchange rate changes	—		—		—	(1	)	—		(1	)
As of March 31, 2013	—		—		—	—		—		—
Total	5		10		1	4		5		25

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details