Consolidating Guarantor Financial Information (Tables)

12 Months Ended

Dec. 31, 2013

Consolidating Guarantor Financial Information [Abstract]

Schedule of Consolidating Statements of Operations

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF OPERATIONS

	Year Ended December 31, 2013
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		2,799		4,911		(1,200	)	6,510
Cost of sales	—	—		(1,827	)	(4,531	)	1,213		(5,145	)
Gross profit	—	—		972		380		13		1,365
Selling, general and administrative expenses	—	—		53		(364	)	—		(311	)
Amortization of intangible assets	—	—		(11	)	(21	)	—		(32	)
Research and development expenses	—	—		(53	)	(32	)	—		(85	)
Other (charges) gains, net	—	—		2		(156	)	(4	)	(158	)
Foreign exchange gain (loss), net	—	—		—		(6	)	—		(6	)
Gain (loss) on disposition of businesses and assets, net	—	—		(2	)	737		—		735
Operating profit (loss)	—	—		961		538		9		1,508
Equity in net earnings (loss) of affiliates	1,096	1,180		116		158		(2,370	)	180
Interest expense	—	(192	)	(34	)	(70	)	124		(172	)
Refinancing expense	—	(1	)	—		—		—		(1	)
Interest income	—	55		65		5		(124	)	1
Dividend income - cost investments	—	—		—		93		—		93
Other income (expense), net	—	—		(52	)	52		—		—
Earnings (loss) from continuing operations before tax	1,096	1,042		1,056		776		(2,361	)	1,609
Income tax (provision) benefit	5	54		(326	)	(229	)	(12	)	(508	)
Earnings (loss) from continuing operations	1,101	1,096		730		547		(2,373	)	1,101
Earnings (loss) from operation of discontinued operations	—	—		2		(2	)	—		—
Gain (loss) on disposition of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		(1	)	1		—		—
Earnings (loss) from discontinued operations	—	—		1		(1	)	—		—
Net earnings (loss)	1,101	1,096		731		546		(2,373	)	1,101
Net (earnings) loss attributable to noncontrolling interests	—	—		—		—		—		—
Net earnings (loss) attributable to Celanese Corporation	1,101	1,096		731		546		(2,373	)	1,101

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF OPERATIONS

	Year Ended December 31, 2012
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		2,692		4,829		(1,103	)	6,418
Cost of sales	—	—		(1,906	)	(4,423	)	1,092		(5,237	)
Gross profit	—	—		786		406		(11	)	1,181
Selling, general and administrative expenses	—	—		(440	)	(390	)	—		(830	)
Amortization of intangible assets	—	—		(18	)	(33	)	—		(51	)
Research and development expenses	—	—		(74	)	(30	)	—		(104	)
Other (charges) gains, net	—	—		17		(22	)	(9	)	(14	)
Foreign exchange gain (loss), net	—	—		—		(4	)	—		(4	)
Gain (loss) on disposition of businesses and assets, net	—	—		(1	)	(2	)	—		(3	)
Operating profit (loss)	—	—		270		(75	)	(20	)	175
Equity in net earnings (loss) of affiliates	369	473		199		201		(1,000	)	242
Interest expense	—	(198	)	(42	)	(73	)	128		(185	)
Refinancing expense	—	(3	)	—		—		—		(3	)
Interest income	—	59		65		6		(128	)	2
Dividend income - cost investments	—	—		—		85		—		85
Other income (expense), net	—	—		(10	)	15		—		5
Earnings (loss) from continuing operations before tax	369	331		482		159		(1,020	)	321
Income tax (provision) benefit	3	38		(16	)	15		15		55
Earnings (loss) from continuing operations	372	369		466		174		(1,005	)	376
Earnings (loss) from operation of discontinued operations	—	—		(5	)	(1	)	—		(6	)
Gain (loss) on disposition of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		2		—		—		2
Earnings (loss) from discontinued operations	—	—		(3	)	(1	)	—		(4	)
Net earnings (loss)	372	369		463		173		(1,005	)	372
Net (earnings) loss attributable to noncontrolling interests	—	—		—		—		—		—
Net earnings (loss) attributable to Celanese Corporation	372	369		463		173		(1,005	)	372

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF OPERATIONS

	Year Ended December 31, 2011
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		2,572		5,240		(1,049	)	6,763
Cost of sales	—	—		(1,861	)	(4,510	)	1,025		(5,346	)
Gross profit	—	—		711		730		(24	)	1,417
Selling, general and administrative expenses	—	—		(402	)	(403	)	—		(805	)
Amortization of intangible assets	—	—		(17	)	(45	)	—		(62	)
Research and development expenses	—	—		(67	)	(31	)	—		(98	)
Other (charges) gains, net	—	—		23		(71	)	—		(48	)
Foreign exchange gain (loss), net	—	—		—		—		—		—
Gain (loss) on disposition of businesses and assets, net	—	—		(1	)	—		(1	)	(2	)
Operating profit (loss)	—	—		247		180		(25	)	402
Equity in net earnings (loss) of affiliates	425	590		165		166		(1,154	)	192
Interest expense	—	(217	)	(41	)	(41	)	78		(221	)
Refinancing expense	—	(3	)	—		—		—		(3	)
Interest income	—	23		48		10		(78	)	3
Dividend income - cost investments	—	—		—		80		—		80
Other income (expense), net	—	—		(39	)	53		—		14
Earnings (loss) from continuing operations before tax	425	393		380		448		(1,179	)	467
Income tax (provision) benefit	2	32		(49	)	(35	)	9		(41	)
Earnings (loss) from continuing operations	427	425		331		413		(1,170	)	426
Earnings (loss) from operation of discontinued operations	—	—		3		(1	)	—		2
Gain (loss) on disposition of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		(1	)	—		—		(1	)
Earnings (loss) from discontinued operations	—	—		2		(1	)	—		1
Net earnings (loss)	427	425		333		412		(1,170	)	427
Net (earnings) loss attributable to noncontrolling interests	—	—		—		—		—		—
Net earnings (loss) attributable to Celanese Corporation	427	425		333		412		(1,170	)	427

Schedule of Consolidating Statements of Comprehensive Income (Loss)

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS)

	Year Ended December 31, 2013
	Parent Guarantor	Issuer	Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net earnings (loss)	1,101	1,096	731		546		(2,373	)	1,101
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on marketable securities	1	1	1		—		(2	)	1
Foreign currency translation	20	20	(10	)	(8	)	(2	)	20
Gain (loss) on interest rate swaps	6	6	—		—		(6	)	6
Pension and postretirement benefits	58	58	56		2		(116	)	58
Total other comprehensive income (loss), net of tax	85	85	47		(6	)	(126	)	85
Total comprehensive income (loss), net of tax	1,186	1,181	778		540		(2,499	)	1,186
Comprehensive (income) loss attributable to noncontrolling interests	—	—	—		—		—		—
Comprehensive income (loss) attributable to Celanese Corporation	1,186	1,181	778		540		(2,499	)	1,186

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS)

	Year Ended December 31, 2012
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net earnings (loss)	372		369		463		173		(1,005	)	372
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on marketable securities	—		—		—		—		—		—
Foreign currency translation	5		5		(12	)	1		6		5
Gain (loss) on interest rate swaps	7		7		(1	)	3		(9	)	7
Pension and postretirement benefits	(11	)	(11	)	(2	)	(11	)	24		(11	)
Total other comprehensive income (loss), net of tax	1		1		(15	)	(7	)	21		1
Total comprehensive income (loss), net of tax	373		370		448		166		(984	)	373
Comprehensive (income) loss attributable to noncontrolling interests	—		—		—		—		—		—
Comprehensive income (loss) attributable to Celanese Corporation	373		370		448		166		(984	)	373

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS)

	Year Ended December 31, 2011
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
Net earnings (loss)	427		425		333		412	(1,170	)	427
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on marketable securities	—		—		—		—	—		—
Foreign currency translation	(27	)	(27	)	(6	)	6	27		(27	)
Gain (loss) on interest rate swaps	27		27		1		1	(29	)	27
Pension and postretirement benefits	—		—		(2	)	2	—		—
Total other comprehensive income (loss), net of tax	—		—		(7	)	9	(2	)	—
Total comprehensive income (loss), net of tax	427		425		326		421	(1,172	)	427
Comprehensive (income) loss attributable to noncontrolling interests	—		—		—		—	—		—
Comprehensive income (loss) attributable to Celanese Corporation	427		425		326		421	(1,172	)	427

Schedule of Consolidating Balance Sheets

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING BALANCE SHEET

	As of December 31, 2013
	Parent Guarantor	Issuer	Subsidiary Guarantors	Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
ASSETS
Current Assets
Cash and cash equivalents	—	—	284	700	—		984
Trade receivables - third party and affiliates	—	—	131	877	(141	)	867
Non-trade receivables, net	33	482	2,166	586	(2,924	)	343
Inventories, net	—	—	243	622	(61	)	804
Deferred income taxes	—	—	74	58	(17	)	115
Marketable securities, at fair value	—	—	41	—	—		41
Other assets	—	5	15	24	(16	)	28
Total current assets	33	487	2,954	2,867	(3,159	)	3,182
Investments in affiliates	2,667	4,458	1,677	594	(8,555	)	841
Property, plant and equipment, net	—	—	969	2,456	—		3,425
Deferred income taxes	—	—	248	49	(8	)	289
Other assets	—	1,965	144	285	(2,053	)	341
Goodwill	—	—	305	493	—		798
Intangible assets, net	—	—	64	78	—		142
Total assets	2,700	6,910	6,361	6,822	(13,775	)	9,018
LIABILITIES AND EQUITY
Current Liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	—	1,713	122	373	(2,031	)	177
Trade payables - third party and affiliates	—	—	312	628	(141	)	799
Other liabilities	1	28	441	513	(442	)	541
Deferred income taxes	—	17	—	10	(17	)	10
Income taxes payable	—	—	460	32	(474	)	18
Total current liabilities	1	1,758	1,335	1,556	(3,105	)	1,545
Noncurrent Liabilities
Long-term debt	—	2,468	825	1,646	(2,052	)	2,887
Deferred income taxes	—	8	—	225	(8	)	225
Uncertain tax positions	—	6	16	178	—		200
Benefit obligations	—	—	943	232	—		1,175
Other liabilities	—	3	91	202	(9	)	287
Total noncurrent liabilities	—	2,485	1,875	2,483	(2,069	)	4,774
Total Celanese Corporation stockholders’ equity	2,699	2,667	3,151	2,783	(8,601	)	2,699
Noncontrolling interests	—	—	—	—	—		—
Total equity	2,699	2,667	3,151	2,783	(8,601	)	2,699
Total liabilities and equity	2,700	6,910	6,361	6,822	(13,775	)	9,018

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING BALANCE SHEET

	As of December 31, 2012
	Parent Guarantor	Issuer	Subsidiary Guarantors	Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
ASSETS
Current Assets
Cash and cash equivalents	10	—	275	674	—		959
Trade receivables - third party and affiliates	—	—	340	653	(166	)	827
Non-trade receivables, net	31	444	1,754	484	(2,504	)	209
Inventories, net	—	—	196	589	(74	)	711
Deferred income taxes	—	—	62	8	(21	)	49
Marketable securities, at fair value	—	—	52	1	—		53
Other assets	—	5	15	27	(16	)	31
Total current assets	41	449	2,694	2,436	(2,781	)	2,839
Investments in affiliates	1,692	3,437	1,579	570	(6,478	)	800
Property, plant and equipment, net	—	—	813	2,537	—		3,350
Deferred income taxes	—	5	509	92	—		606
Other assets	—	1,927	132	414	(2,010	)	463
Goodwill	—	—	305	472	—		777
Intangible assets, net	—	—	69	96	—		165
Total assets	1,733	5,818	6,101	6,617	(11,269	)	9,000
LIABILITIES AND EQUITY
Current Liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	—	1,584	208	159	(1,783	)	168
Trade payables - third party and affiliates	—	—	269	546	(166	)	649
Other liabilities	—	40	267	475	(307	)	475
Deferred income taxes	—	21	—	25	(21	)	25
Income taxes payable	—	—	419	73	(454	)	38
Total current liabilities	—	1,645	1,163	1,278	(2,731	)	1,355
Noncurrent Liabilities
Long-term debt	—	2,467	872	1,597	(2,006	)	2,930
Deferred income taxes	—	—	—	50	—		50
Uncertain tax positions	3	6	23	149	—		181
Benefit obligations	—	—	1,362	240	—		1,602
Other liabilities	—	8	101	1,055	(12	)	1,152
Total noncurrent liabilities	3	2,481	2,358	3,091	(2,018	)	5,915
Total Celanese Corporation stockholders’ equity	1,730	1,692	2,580	2,248	(6,520	)	1,730
Noncontrolling interests	—	—	—	—	—		—
Total equity	1,730	1,692	2,580	2,248	(6,520	)	1,730
Total liabilities and equity	1,733	5,818	6,101	6,617	(11,269	)	9,000

Schedule of Consolidating Cash Flow Statements

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2013
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	228		105		766		154		(491	)	762
Investing Activities
Capital expenditures on property, plant and equipment	—		—		(249	)	(121	)	—		(370	)
Acquisitions, net of cash acquired	—		—		—		—		—		—
Proceeds from sale of businesses and assets, net	—		—		—		13		—		13
Deferred proceeds from Kelsterbach plant relocation	—		—		—		—		—		—
Capital expenditures related to Kelsterbach plant relocation	—		—		—		(7	)	—		(7	)
Return of capital from subsidiary	—		—		—		—		—		—
Contributions to subsidiary	—		—		(20	)	—		20		—
Intercompany loan receipts (disbursements)	—		5		(131	)	—		126		—
Other, net	—		—		(45	)	(13	)	—		(58	)
Net cash provided by (used in) investing activities	—		5		(445	)	(128	)	146		(422	)
Financing Activities
Short-term borrowings (repayments), net	—		131		(8	)	(3	)	(131	)	(11	)
Proceeds from short-term borrowings	—		—		—		177		—		177
Repayments of short-term borrowings	—		—		—		(123	)	—		(123	)
Proceeds from long-term debt	—		24		50		—		—		74
Repayments of long-term debt	—		(34	)	(121	)	(48	)	5		(198	)
Refinancing costs	—		(2	)	—		—		—		(2	)
Purchases of treasury stock, including related fees	(164	)	—		—		—		—		(164	)
Dividends to parent	—		(229	)	(229	)	(33	)	491		—
Contributions from parent	—		—		—		20		(20	)	—
Stock option exercises	9		—		—		—		—		9
Series A common stock dividends	(83	)	—		—		—		—		(83	)
Return of capital to parent	—		—		—		—		—		—
Other, net	—		—		(4	)	(1	)	—		(5	)
Net cash provided by (used in) financing activities	(238	)	(110	)	(312	)	(11	)	345		(326	)
Exchange rate effects on cash and cash equivalents	—		—		—		11		—		11
Net increase (decrease) in cash and cash equivalents	(10	)	—		9		26		—		25
Cash and cash equivalents as of beginning of period	10		—		275		674		—		959
Cash and cash equivalents as of end of period	—		—		284		700		—		984

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2012
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	7		(100	)	396		489		(70	)	722
Investing Activities
Capital expenditures on property, plant and equipment	—		—		(170	)	(191	)	—		(361	)
Acquisitions, net of cash acquired	—		—		(23	)	—		—		(23	)
Proceeds from sale of businesses and assets, net	—		—		1		—		—		1
Deferred proceeds from Kelsterbach plant relocation	—		—		—		—		—		—
Capital expenditures related to Kelsterbach plant relocation	—		—		—		(49	)	—		(49	)
Return of capital from subsidiary	—		—		—		—		—		—
Contributions to subsidiary	—		—		(3	)	—		3		—
Intercompany loan receipts (disbursements)	—		5		(53	)	—		48		—
Other, net	—		—		(9	)	(59	)	—		(68	)
Net cash provided by (used in) investing activities	—		5		(257	)	(299	)	51		(500	)
Financing Activities
Short-term borrowings (repayments), net	—		53		5		(3	)	(53	)	2
Proceeds from short-term borrowings	—		—		—		71		—		71
Repayments of short-term borrowings	—		—		—		(71	)	—		(71	)
Proceeds from long-term debt	—		500		50		—		—		550
Repayments of long-term debt	—		(414	)	(10	)	(70	)	5		(489	)
Refinancing costs	—		(9	)	—		—		—		(9	)
Purchases of treasury stock, including related fees	(45	)	—		—		—		—		(45	)
Dividends to parent	—		(35	)	(35	)	—		70		—
Contributions from parent	—		—		—		3		(3	)	—
Stock option exercises	62		—		—		—		—		62
Series A common stock dividends	(43	)	—		—		—		—		(43	)
Return of capital to parent	—		—		—		—		—		—
Other, net	29		—		(7	)	(1	)	—		21
Net cash provided by (used in) financing activities	3		95		3		(71	)	19		49
Exchange rate effects on cash and cash equivalents	—		—		—		6		—		6
Net increase (decrease) in cash and cash equivalents	10		—		142		125		—		277
Cash and cash equivalents as of beginning of period	—		—		133		549		—		682
Cash and cash equivalents as of end of period	10		—		275		674		—		959

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2011
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	41		(127	)	446		368		(90	)	638
Investing Activities
Capital expenditures on property, plant and equipment	—		—		(145	)	(204	)	—		(349	)
Acquisitions, net of cash acquired	—		—		(8	)	—		—		(8	)
Proceeds from sale of businesses and assets, net	—		—		1		5		—		6
Deferred proceeds from Kelsterbach plant relocation	—		—		—		159		—		159
Capital expenditures related to Kelsterbach plant relocation	—		—		—		(204	)	—		(204	)
Return of capital from subsidiary	—		100		—		—		(100	)	—
Contributions to subsidiary	—		(100	)	—		—		100		—
Intercompany loan receipts (disbursements)	—		5		(307	)	—		302		—
Other, net	—		—		(15	)	(30	)	—		(45	)
Net cash provided by (used in) investing activities	—		5		(474	)	(274	)	302		(441	)
Financing Activities
Short-term borrowings (repayments), net	—		307		(5	)	(8	)	(307	)	(13	)
Proceeds from short-term borrowings	—		—		—		70		—		70
Repayments of short-term borrowings	—		—		—		(73	)	—		(73	)
Proceeds from long-term debt	—		400		—		11		—		411
Repayments of long-term debt	—		(532	)	(9	)	(55	)	5		(591	)
Refinancing costs	—		(8	)	—		—		—		(8	)
Purchases of treasury stock, including related fees	(31	)	—		—		—		—		(31	)
Dividends to parent	—		(45	)	(45	)	—		90		—
Contributions from parent	—		—		100		—		(100	)	—
Stock option exercises	20		—		—		—		—		20
Series A common stock dividends	(34	)	—		—		—		—		(34	)
Return of capital to parent	—		—		—		(100	)	100		—
Other, net	4		—		(8	)	—		—		(4	)
Net cash provided by (used in) financing activities	(41	)	122		33		(155	)	(212	)	(253	)
Exchange rate effects on cash and cash equivalents	—		—		—		(2	)	—		(2	)
Net increase (decrease) in cash and cash equivalents	—		—		5		(63	)	—		(58	)
Cash and cash equivalents as of beginning of period	—		—		128		612		—		740
Cash and cash equivalents as of end of period	—		—		133		549		—		682