Consolidating Guarantor Financial Information

The Senior Notes were issued by Celanese US ("Issuer") and are guaranteed by Celanese Corporation ("Parent Guarantor") and the Subsidiary Guarantors (Note 8). 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 the 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 for principal and interest on the Company's outstanding debt, Common Stock dividends and Common Stock repurchases. The unaudited interim consolidating statements of cash flows for the three months ended March 31, 2015 and 2014 present such intercompany financing activities, contributions and dividends consistent with how such activity would be presented in a stand-alone statement 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 STATEMENT OF OPERATIONS



	Three Months Ended March 31, 2015
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		658		1,133		(341	)	1,450
Cost of sales	—	—		(431	)	(984	)	346		(1,069	)
Gross profit	—	—		227		149		5		381
Selling, general and administrative expenses	—	—		(24	)	(74	)	—		(98	)
Amortization of intangible assets	—	—		(1	)	(2	)	—		(3	)
Research and development expenses	—	—		(10	)	(10	)	—		(20	)
Other (charges) gains, net	—	—		(3	)	(2	)	—		(5	)
Foreign exchange gain (loss), net	—	—		—		3		—		3
Gain (loss) on disposition of businesses and assets, net	—	—		(2	)	1		—		(1	)
Operating profit (loss)	—	—		187		65		5		257
Equity in net earnings (loss) of affiliates	235	279		92		40		(598	)	48
Interest expense	—	(43	)	(5	)	(12	)	33		(27	)
Interest income	—	8		19		6		(33	)	—
Dividend income - cost investments	—	—		—		28		—		28
Other income (expense), net	—	—		—		—		—		—
Earnings (loss) from continuing operations before tax	235	244		293		127		(593	)	306
Income tax (provision) benefit	1	(9	)	(53	)	(10	)	(1	)	(72	)
Earnings (loss) from continuing operations	236	235		240		117		(594	)	234
Earnings (loss) from operation of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		—		—		—		—
Earnings (loss) from discontinued operations	—	—		—		—		—		—
Net earnings (loss)	236	235		240		117		(594	)	234
Net (earnings) loss attributable to noncontrolling interests	—	—		—		2		—		2
Net earnings (loss) attributable to Celanese Corporation	236	235		240		119		(594	)	236

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENT OF OPERATIONS



	Three Months Ended March 31, 2014
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		707		1,300		(302	)	1,705
Cost of sales	—	—		(461	)	(1,151	)	285		(1,327	)
Gross profit	—	—		246		149		(17	)	378
Selling, general and administrative expenses	—	—		(9	)	(95	)	—		(104	)
Amortization of intangible assets	—	—		(2	)	(4	)	—		(6	)
Research and development expenses	—	—		(13	)	(9	)	—		(22	)
Other (charges) gains, net	—	—		—		(1	)	—		(1	)
Foreign exchange gain (loss), net	—	—		—		(1	)	—		(1	)
Gain (loss) on disposition of businesses and assets, net	—	—		(3	)	2		—		(1	)
Operating profit (loss)	—	—		219		41		(17	)	243
Equity in net earnings (loss) of affiliates	195	228		30		36		(449	)	40
Interest expense	—	(46	)	(6	)	(19	)	32		(39	)
Interest income	—	14		17		1		(32	)	—
Dividend income - cost investments	—	—		—		29		—		29
Other income (expense), net	—	—		3		(3	)	—		—
Earnings (loss) from continuing operations before tax	195	196		263		85		(466	)	273
Income tax (provision) benefit	1	(1	)	(70	)	(11	)	3		(78	)
Earnings (loss) from continuing operations	196	195		193		74		(463	)	195
Earnings (loss) from operation of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		—		—		—		—
Earnings (loss) from discontinued operations	—	—		—		—		—		—
Net earnings (loss)	196	195		193		74		(463	)	195
Net (earnings) loss attributable to noncontrolling interests	—	—		—		1		—		1
Net earnings (loss) attributable to Celanese Corporation	196	195		193		75		(463	)	196

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)



	Three Months Ended March 31, 2015
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net earnings (loss)	236		235		240		117		(594	)	234
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on marketable securities	—		—		—		—		—		—
Foreign currency translation	(156	)	(156	)	(170	)	(211	)	537		(156	)
Gain (loss) on cash flow hedges	2		2		5		2		(9	)	2
Pension and postretirement benefits	(3	)	(3	)	(3	)	—		6		(3	)
Total other comprehensive income (loss), net of tax	(157	)	(157	)	(168	)	(209	)	534		(157	)
Total comprehensive income (loss), net of tax	79		78		72		(92	)	(60	)	77
Comprehensive (income) loss attributable to noncontrolling interests	—		—		—		2		—		2
Comprehensive income (loss) attributable to Celanese Corporation	79		78		72		(90	)	(60	)	79



	Three Months Ended March 31, 2014
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net earnings (loss)	196		195		193		74		(463	)	195
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on marketable securities	—		—		—		—		—		—
Foreign currency translation	5		5		16		(16	)	(5	)	5
Gain (loss) on cash flow hedges	(3	)	(3	)	—		—		3		(3	)
Pension and postretirement benefits	(12	)	(12	)	(12	)	—		24		(12	)
Total other comprehensive income (loss), net of tax	(10	)	(10	)	4		(16	)	22		(10	)
Total comprehensive income (loss), net of tax	186		185		197		58		(441	)	185
Comprehensive (income) loss attributable to noncontrolling interests	—		—		—		1		—		1
Comprehensive income (loss) attributable to Celanese Corporation	186		185		197		59		(441	)	186

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED CONSOLIDATING BALANCE SHEET



	As of March 31, 2015
	Parent Guarantor	Issuer	Subsidiary Guarantors	Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
ASSETS
Current Assets
Cash and cash equivalents	—	—	56	795	—		851
Trade receivables - third party and affiliates	—	—	192	815	(203	)	804
Non-trade receivables, net	36	978	2,243	394	(3,443	)	208
Inventories, net	—	—	273	566	(95	)	744
Deferred income taxes	—	—	26	11	(22	)	15
Marketable securities, at fair value	—	—	29	—	—		29
Other assets	—	—	13	38	(6	)	45
Total current assets	36	978	2,832	2,619	(3,769	)	2,696
Investments in affiliates	2,825	5,926	3,959	707	(12,613	)	804
Property, plant and equipment, net	—	—	1,049	2,636	—		3,685
Deferred income taxes	—	16	235	24	—		275
Other assets	—	103	154	347	(261	)	343
Goodwill	—	—	314	386	—		700
Intangible assets, net	—	—	72	51	—		123
Total assets	2,861	7,023	8,615	6,770	(16,643	)	8,626
LIABILITIES AND EQUITY
Current Liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	—	1,928	704	252	(2,756	)	128
Trade payables - third party and affiliates	—	—	311	556	(203	)	664
Other liabilities	—	41	178	324	(201	)	342
Deferred income taxes	—	22	—	6	(22	)	6
Income taxes payable	—	—	538	30	(513	)	55
Total current liabilities	—	1,991	1,731	1,168	(3,695	)	1,195
Noncurrent Liabilities
Long-term debt	—	2,201	371	205	(241	)	2,536
Deferred income taxes	—	—	4	126	—		130
Uncertain tax positions	—	6	28	128	—		162
Benefit obligations	—	—	885	259	—		1,144
Other liabilities	—	—	120	168	(28	)	260
Total noncurrent liabilities	—	2,207	1,408	886	(269	)	4,232
Total Celanese Corporation stockholders' equity	2,861	2,825	5,476	4,378	(12,679	)	2,861
Noncontrolling interests	—	—	—	338	—		338
Total equity	2,861	2,825	5,476	4,716	(12,679	)	3,199
Total liabilities and equity	2,861	7,023	8,615	6,770	(16,643	)	8,626

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED CONSOLIDATING BALANCE SHEET



	As of December 31, 2014
	Parent Guarantor	Issuer	Subsidiary Guarantors	Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
ASSETS
Current Assets
Cash and cash equivalents	—	—	110	670	—		780
Trade receivables - third party and affiliates	—	—	184	821	(204	)	801
Non-trade receivables, net	35	477	2,265	407	(2,943	)	241
Inventories, net	—	—	268	613	(99	)	782
Deferred income taxes	—	—	39	12	(22	)	29
Marketable securities, at fair value	—	—	32	—	—		32
Other assets	—	6	12	34	(19	)	33
Total current assets	35	483	2,910	2,557	(3,287	)	2,698
Investments in affiliates	2,784	5,889	4,349	613	(12,759	)	876
Property, plant and equipment, net	—	—	1,029	2,704	—		3,733
Deferred income taxes	—	16	211	26	—		253
Other assets	—	674	146	400	(843	)	377
Goodwill	—	—	314	435	—		749
Intangible assets, net	—	—	73	59	—		132
Total assets	2,819	7,062	9,032	6,794	(16,889	)	8,818
LIABILITIES AND EQUITY
Current Liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	—	1,894	184	290	(2,231	)	137
Trade payables - third party and affiliates	—	—	413	548	(204	)	757
Other liabilities	1	34	225	402	(230	)	432
Deferred income taxes	—	22	—	7	(22	)	7
Income taxes payable	—	—	484	45	(524	)	5
Total current liabilities	1	1,950	1,306	1,292	(3,211	)	1,338
Noncurrent Liabilities
Long-term debt	—	2,269	900	208	(769	)	2,608
Deferred income taxes	—	—	—	141	—		141
Uncertain tax positions	—	6	16	137	—		159
Benefit obligations	—	—	923	288	—		1,211
Other liabilities	—	53	121	192	(83	)	283
Total noncurrent liabilities	—	2,328	1,960	966	(852	)	4,402
Total Celanese Corporation stockholders' equity	2,818	2,784	5,766	4,276	(12,826	)	2,818
Noncontrolling interests	—	—	—	260	—		260
Total equity	2,818	2,784	5,766	4,536	(12,826	)	3,078
Total liabilities and equity	2,819	7,062	9,032	6,794	(16,889	)	8,818

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENT OF CASH FLOWS



	Three Months Ended March 31, 2015
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	38		18		79		211		(76	)	270
Investing Activities
Capital expenditures on property, plant and equipment	—		—		(39	)	(25	)	—		(64	)
Acquisitions, net of cash acquired	—		—		—		—		—		—
Proceeds from sale of businesses and assets, net	—		—		—		—		—		—
Capital expenditures related to Fairway Methanol LLC	—		—		(5	)	(93	)	—		(98	)
Return of capital from subsidiary	—		—		—		—		—		—
Contributions to subsidiary	—		—		(16	)	—		16		—
Intercompany loan receipts (disbursements)	—		1		(21	)	—		20		—
Other, net	—		—		(9	)	(2	)	—		(11	)
Net cash provided by (used in) investing activities	—		1		(90	)	(120	)	36		(173	)
Financing Activities
Net change in short-term borrowings with maturities of 3 months or less	—		21		5		(1	)	(21	)	4
Proceeds from short-term borrowings	—		—		—		16		—		16
Repayments of short-term borrowings	—		—		—		(29	)	—		(29	)
Proceeds from long-term debt	—		—		—		—		—		—
Repayments of long-term debt	—		(2	)	(1	)	(4	)	1		(6	)
Purchases of treasury stock, including related fees	—		—		—		—		—		—
Dividends to parent	—		(38	)	(38	)	—		76		—
Contributions from parent	—		—		—		16		(16	)	—
Stock option exercises	—		—		—		—		—		—
Series A common stock dividends	(38	)	—		—		—		—		(38	)
Return of capital to parent	—		—		—		—		—		—
Contributions from noncontrolling interests	—		—				80		—		80
Other, net	—		—		(9	)	(1	)	—		(10	)
Net cash provided by (used in) financing activities	(38	)	(19	)	(43	)	77		40		17
Exchange rate effects on cash and cash equivalents	—		—		—		(43	)	—		(43	)
Net increase (decrease) in cash and cash equivalents	—		—		(54	)	125		—		71
Cash and cash equivalents as of beginning of period	—		—		110		670		—		780
Cash and cash equivalents as of end of period	—		—		56		795		—		851

CELANESE CORPORATION AND SUBSIDIARIES

UNAUDITED INTERIM CONSOLIDATING STATEMENT OF CASH FLOWS



	Three Months Ended March 31, 2014
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	81		60		166		19		(162	)	164
Investing Activities
Capital expenditures on property, plant and equipment	—		—		(64	)	(14	)	—		(78	)
Acquisitions, net of cash acquired	—		—		—		—		—		—
Proceeds from sale of businesses and assets, net	—		—		—		—		—		—
Capital expenditures related to Fairway Methanol LLC	—		—		(26	)	(44	)	—		(70	)
Return of capital from subsidiary	—		—		51		—		(51	)	—
Contributions to subsidiary	—		—		(57	)	—		57		—
Intercompany loan receipts (disbursements)	—		1		(23	)	—		22		—
Other, net	—		—		(1	)	(2	)	—		(3	)
Net cash provided by (used in) investing activities	—		1		(120	)	(60	)	28		(151	)
Financing Activities
Net change in short-term borrowings with maturities of 3 months or less	—		23		—		(3	)	(23	)	(3	)
Proceeds from short-term borrowings	—		—		—		25		—		25
Repayments of short-term borrowings	—		—		—		(40	)	—		(40	)
Proceeds from long-term debt	—		—		—		—		—		—
Repayments of long-term debt	—		(3	)	(1	)	(3	)	1		(6	)
Purchases of treasury stock, including related fees	(53	)	—		—		—		—		(53	)
Dividends to parent	—		(81	)	(81	)	—		162		—
Contributions from parent	—		—		—		57		(57	)	—
Stock option exercises	—		—		—		—		—		—
Series A common stock dividends	(28	)	—		—		—		—		(28	)
Return of capital to parent	—		—		—		(51	)	51		—
Contributions from noncontrolling interests	—		—		—		109		—		109
Other, net	—		—		—		—		—		—
Net cash provided by (used in) financing activities	(81	)	(61	)	(82	)	94		134		4
Exchange rate effects on cash and cash equivalents	—		—		—		(3	)	—		(3	)
Net increase (decrease) in cash and cash equivalents	—		—		(36	)	50		—		14
Cash and cash equivalents as of beginning of period	—		—		284		700		—		984
Cash and cash equivalents as of end of period	—		—		248		750		—		998