Consolidating Guarantor Financial Information (Tables)

12 Months Ended

Dec. 31, 2016

Consolidating Guarantor Financial Information [Abstract]

Schedule of Consolidating Statements of Operations

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF OPERATIONS

	Year Ended December 31, 2016
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		2,162		4,322		(1,095	)	5,389
Cost of sales	—	—		(1,657	)	(3,428	)	1,101		(3,984	)
Gross profit	—	—		505		894		6		1,405
Selling, general and administrative expenses	—	—		(112	)	(304	)	—		(416	)
Amortization of intangible assets	—	—		(5	)	(4	)	—		(9	)
Research and development expenses	—	—		(32	)	(46	)	—		(78	)
Other (charges) gains, net	—	—		—		(11	)	—		(11	)
Foreign exchange gain (loss), net	—	—		—		(1	)	—		(1	)
Gain (loss) on disposition of businesses and assets, net	—	—		(8	)	17		(6	)	3
Operating profit (loss)	—	—		348		545		—		893
Equity in net earnings (loss) of affiliates	898	939		653		146		(2,481	)	155
Interest expense	—	(16	)	(94	)	(29	)	19		(120	)
Refinancing expense	—	(4	)	(2	)	—		—		(6	)
Interest income	—	12		4		5		(19	)	2
Dividend income - cost investments	—	—		—		107		1		108
Other income (expense), net	—	(1	)	1		(2	)	—		(2	)
Earnings (loss) from continuing operations before tax	898	930		910		772		(2,480	)	1,030
Income tax (provision) benefit	2	(32	)	(53	)	(36	)	(3	)	(122	)
Earnings (loss) from continuing operations	900	898		857		736		(2,483	)	908
Earnings (loss) from operation of discontinued operations	—	—		(2	)	(1	)	—		(3	)
Gain (loss) on disposition of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		—		1		—		1
Earnings (loss) from discontinued operations	—	—		(2	)	—		—		(2	)
Net earnings (loss)	900	898		855		736		(2,483	)	906
Net (earnings) loss attributable to noncontrolling interests	—	—		—		(6	)	—		(6	)
Net earnings (loss) attributable to Celanese Corporation	900	898		855		730		(2,483	)	900

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF OPERATIONS

	Year Ended December 31, 2015
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		2,410		4,485		(1,221	)	5,674
Cost of sales	—	—		(1,729	)	(3,897	)	1,270		(4,356	)
Gross profit	—	—		681		588		49		1,318
Selling, general and administrative expenses	—	—		(242	)	(264	)	—		(506	)
Amortization of intangible assets	—	—		(5	)	(6	)	—		(11	)
Research and development expenses	—	—		(78	)	(41	)	—		(119	)
Other (charges) gains, net	—	—		(5	)	(346	)	—		(351	)
Foreign exchange gain (loss), net	—	—		—		4		—		4
Gain (loss) on disposition of businesses and assets, net	—	—		(6	)	(3	)	—		(9	)
Operating profit (loss)	—	—		345		(68	)	49		326
Equity in net earnings (loss) of affiliates	302	314		84		162		(681	)	181
Interest expense	—	(77	)	(76	)	(36	)	70		(119	)
Refinancing expense	—	—		—		—		—		—
Interest income	—	18		40		13		(70	)	1
Dividend income - cost investments	—	—		—		107		—		107
Other income (expense), net	—	(2	)	2		(8	)	—		(8	)
Earnings (loss) from continuing operations before tax	302	253		395		170		(632	)	488
Income tax (provision) benefit	2	49		(133	)	(98	)	(21	)	(201	)
Earnings (loss) from continuing operations	304	302		262		72		(653	)	287
Earnings (loss) from operation of discontinued operations	—	—		(3	)	—		—		(3	)
Gain (loss) on disposition of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		1		—		—		1
Earnings (loss) from discontinued operations	—	—		(2	)	—		—		(2	)
Net earnings (loss)	304	302		260		72		(653	)	285
Net (earnings) loss attributable to noncontrolling interests	—	—		—		19		—		19
Net earnings (loss) attributable to Celanese Corporation	304	302		260		91		(653	)	304

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF OPERATIONS

	Year Ended December 31, 2014
	Parent Guarantor	Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net sales	—	—		2,860		5,166		(1,224	)	6,802
Cost of sales	—	—		(1,822	)	(4,550	)	1,186		(5,186	)
Gross profit	—	—		1,038		616		(38	)	1,616
Selling, general and administrative expenses	—	—		(313	)	(445	)	—		(758	)
Amortization of intangible assets	—	—		(7	)	(13	)	—		(20	)
Research and development expenses	—	—		(47	)	(39	)	—		(86	)
Other (charges) gains, net	—	—		28		(13	)	—		15
Foreign exchange gain (loss), net	—	—		—		(2	)	—		(2	)
Gain (loss) on disposition of businesses and assets, net	—	—		(11	)	4		—		(7	)
Operating profit (loss)	—	—		688		108		(38	)	758
Equity in net earnings (loss) of affiliates	622	806		90		210		(1,482	)	246
Interest expense	—	(190	)	(22	)	(78	)	143		(147	)
Refinancing expense	—	(29	)	—		—		—		(29	)
Interest income	—	57		72		15		(143	)	1
Dividend income - cost investments	—	—		—		116		—		116
Other income (expense), net	—	—		4		(8	)	—		(4	)
Earnings (loss) from continuing operations before tax	622	644		832		363		(1,520	)	941
Income tax (provision) benefit	2	(22	)	(237	)	(71	)	14		(314	)
Earnings (loss) from continuing operations	624	622		595		292		(1,506	)	627
Earnings (loss) from operation of discontinued operations	—	—		(8	)	(3	)	—		(11	)
Gain (loss) on disposition of discontinued operations	—	—		—		—		—		—
Income tax (provision) benefit from discontinued operations	—	—		3		1		—		4
Earnings (loss) from discontinued operations	—	—		(5	)	(2	)	—		(7	)
Net earnings (loss)	624	622		590		290		(1,506	)	620
Net (earnings) loss attributable to noncontrolling interests	—	—		—		4		—		4
Net earnings (loss) attributable to Celanese Corporation	624	622		590		294		(1,506	)	624

Schedule of Consolidating Statements of Comprehensive Income (Loss)

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS)

	Year Ended December 31, 2016
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net earnings (loss)	900		898		855		736		(2,483	)	906
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on marketable securities	—		—		—		—		—		—
Foreign currency translation	(11	)	(11	)	(65	)	(73	)	149		(11	)
Gain (loss) from cash flow hedges	5		5		5		5		(15	)	5
Pension and postretirement benefits	(4	)	(4	)	(4	)	(2	)	10		(4	)
Total other comprehensive income (loss), net of tax	(10	)	(10	)	(64	)	(70	)	144		(10	)
Total comprehensive income (loss), net of tax	890		888		791		666		(2,339	)	896
Comprehensive (income) loss attributable to noncontrolling interests	—		—		—		(6	)	—		(6	)
Comprehensive income (loss) attributable to Celanese Corporation	890		888		791		660		(2,339	)	890

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS)

	Year Ended December 31, 2015
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net earnings (loss)	304		302		260		72		(653	)	285
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on marketable securities	—		—		—		—		—		—
Foreign currency translation	(188	)	(188	)	(181	)	(231	)	600		(188	)
Gain (loss) from cash flow hedges	2		2		5		1		(8	)	2
Pension and postretirement benefits	3		3		3		2		(8	)	3
Total other comprehensive income (loss), net of tax	(183	)	(183	)	(173	)	(228	)	584		(183	)
Total comprehensive income (loss), net of tax	121		119		87		(156	)	(69	)	102
Comprehensive (income) loss attributable to noncontrolling interests	—		—		—		19		—		19
Comprehensive income (loss) attributable to Celanese Corporation	121		119		87		(137	)	(69	)	121

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF COMPREHENSIVE INCOME (LOSS)

	Year Ended December 31, 2014
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net earnings (loss)	624		622		590		290		(1,506	)	620
Other comprehensive income (loss), net of tax
Unrealized gain (loss) on marketable securities	1		1		1		1		(3	)	1
Foreign currency translation	(148	)	(148	)	(31	)	(65	)	244		(148	)
Gain (loss) from cash flow hedges	40		40		(1	)	(7	)	(32	)	40
Pension and postretirement benefits	(54	)	(54	)	(54	)	(5	)	113		(54	)
Total other comprehensive income (loss), net of tax	(161	)	(161	)	(85	)	(76	)	322		(161	)
Total comprehensive income (loss), net of tax	463		461		505		214		(1,184	)	459
Comprehensive (income) loss attributable to noncontrolling interests	—		—		—		4		—		4
Comprehensive income (loss) attributable to Celanese Corporation	463		461		505		218		(1,184	)	463

Schedule of Consolidating Balance Sheets

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING BALANCE SHEET

	As of December 31, 2016
	Parent Guarantor	Issuer	Subsidiary Guarantors	Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
ASSETS
Current Assets
Cash and cash equivalents	—	—	51	587	—		638
Trade receivables - third party and affiliates	—	—	107	819	(125	)	801
Non-trade receivables, net	40	499	249	308	(873	)	223
Inventories, net	—	—	239	526	(45	)	720
Deferred income taxes	—	—	—	—	—		—
Marketable securities, at fair value	—	—	30	—	—		30
Other assets	—	42	25	76	(83	)	60
Total current assets	40	541	701	2,316	(1,126	)	2,472
Investments in affiliates	2,548	4,029	3,655	752	(10,132	)	852
Property, plant and equipment, net	—	—	1,049	2,528	—		3,577
Deferred income taxes	—	—	91	86	(18	)	159
Other assets	—	705	133	156	(687	)	307
Goodwill	—	—	314	482	—		796
Intangible assets, net	—	—	48	146	—		194
Total assets	2,588	5,275	5,991	6,466	(11,963	)	8,357
LIABILITIES AND EQUITY
Current Liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	—	6	133	250	(271	)	118
Trade payables - third party and affiliates	—	—	226	524	(125	)	625
Other liabilities	—	58	167	262	(165	)	322
Deferred income taxes	—	—	—	—	—		—
Income taxes payable	—	—	454	75	(517	)	12
Total current liabilities	—	64	980	1,111	(1,078	)	1,077
Noncurrent Liabilities
Long-term debt, net of unamortized deferred financing costs	—	2,647	727	210	(694	)	2,890
Deferred income taxes	—	16	—	132	(18	)	130
Uncertain tax positions	—	—	3	130	(2	)	131
Benefit obligations	—	—	636	257	—		893
Other liabilities	—	—	74	142	(1	)	215
Total noncurrent liabilities	—	2,663	1,440	871	(715	)	4,259
Total Celanese Corporation stockholders' equity	2,588	2,548	3,571	4,051	(10,170	)	2,588
Noncontrolling interests	—	—	—	433	—		433
Total equity	2,588	2,548	3,571	4,484	(10,170	)	3,021
Total liabilities and equity	2,588	5,275	5,991	6,466	(11,963	)	8,357

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING BALANCE SHEET

	As of December 31, 2015
	Parent Guarantor	Issuer	Subsidiary Guarantors	Non- Guarantors	Eliminations		Consolidated
	(In $ millions)
ASSETS
Current Assets
Cash and cash equivalents	—	—	21	946	—		967
Trade receivables - third party and affiliates	—	—	132	722	(148	)	706
Non-trade receivables, net	37	580	298	522	(1,152	)	285
Inventories, net	—	—	258	474	(50	)	682
Deferred income taxes	—	—	19	68	(19	)	68
Marketable securities, at fair value	—	—	30	—	—		30
Other assets	—	12	28	40	(31	)	49
Total current assets	37	592	786	2,772	(1,400	)	2,787
Investments in affiliates	2,341	3,947	3,909	738	(10,097	)	838
Property, plant and equipment, net	—	—	1,001	2,608	—		3,609
Deferred income taxes	—	2	178	42	—		222
Other assets	—	418	151	227	(496	)	300
Goodwill	—	—	314	391	—		705
Intangible assets, net	—	—	51	74	—		125
Total assets	2,378	4,959	6,390	6,852	(11,993	)	8,586
LIABILITIES AND EQUITY
Current Liabilities
Short-term borrowings and current installments of long-term debt - third party and affiliates	—	479	181	213	(360	)	513
Trade payables - third party and affiliates	—	—	240	495	(148	)	587
Other liabilities	—	28	281	283	(262	)	330
Deferred income taxes	—	26	—	23	(19	)	30
Income taxes payable	—	—	537	116	(563	)	90
Total current liabilities	—	533	1,239	1,130	(1,352	)	1,550
Noncurrent Liabilities
Long-term debt, net of unamortized deferred financing costs	—	2,078	706	187	(503	)	2,468
Deferred income taxes	—	—	—	136	—		136
Uncertain tax positions	—	7	29	131	—		167
Benefit obligations	—	—	960	229	—		1,189
Other liabilities	—	—	93	155	(1	)	247
Total noncurrent liabilities	—	2,085	1,788	838	(504	)	4,207
Total Celanese Corporation stockholders' equity	2,378	2,341	3,363	4,433	(10,137	)	2,378
Noncontrolling interests	—	—	—	451	—		451
Total equity	2,378	2,341	3,363	4,884	(10,137	)	2,829
Total liabilities and equity	2,378	4,959	6,390	6,852	(11,993	)	8,586

Schedule of Consolidating Cash Flow Statements

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2016
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	695		711		(21	)	872		(1,364	)	893
Investing Activities
Capital expenditures on property, plant and equipment	—		—		(139	)	(107	)	—		(246	)
Acquisitions, net of cash acquired	—		—		—		(178	)	—		(178	)
Proceeds from sale of businesses and assets, net	—		—		1		11		—		12
Capital expenditures related to Fairway Methanol LLC	—		—		—		—		—		—
Return of capital from subsidiary	—		145		758		—		(903	)	—
Contributions to subsidiary	—		—		—		—		—		—
Intercompany loan receipts (disbursements)	—		(283	)	19		90		174		—
Other, net	—		—		(10	)	(17	)	—		(27	)
Net cash provided by (used in) investing activities	—		(138	)	629		(201	)	(729	)	(439	)
Financing Activities
Short-term borrowings (repayments), net	—		(371	)	1		(1	)	19		(352	)
Proceeds from short-term borrowings	—		—		—		53		—		53
Repayments of short-term borrowings	—		—		—		(90	)	—		(90	)
Proceeds from long-term debt	—		1,589		746		—		(826	)	1,509
Repayments of long-term debt	—		(1,083	)	(635	)	(42	)	633		(1,127	)
Purchases of treasury stock, including related fees	(500	)	—		—		—		—		(500	)
Dividends to parent	—		(695	)	(669	)	—		1,364		—
Contributions from parent	—		—		—		—		—		—
Stock option exercises	6		—		—		—		—		6
Series A common stock dividends	(201	)	—		—		—		—		(201	)
Return of capital to parent	—		—		—		(903	)	903		—
(Distributions to) contributions from noncontrolling interests	—		—		—		(24	)	—		(24	)
Other, net	—		(13	)	(21	)	1		—		(33	)
Net cash provided by (used in) financing activities	(695	)	(573	)	(578	)	(1,006	)	2,093		(759	)
Exchange rate effects on cash and cash equivalents	—		—		—		(24	)	—		(24	)
Net increase (decrease) in cash and cash equivalents	—		—		30		(359	)	—		(329	)
Cash and cash equivalents as of beginning of period	—		—		21		946		—		967
Cash and cash equivalents as of end of period	—		—		51		587		—		638

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2015
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	591		536		529		422		(1,216	)	862
Investing Activities
Capital expenditures on property, plant and equipment	—		—		(128	)	(104	)	—		(232	)
Acquisitions, net of cash acquired	—		—		(3	)	(3	)	—		(6	)
Proceeds from sale of businesses and assets, net	—		—		—		4		—		4
Capital expenditures related to Fairway Methanol LLC	—		—		(20	)	(268	)	—		(288	)
Return of capital from subsidiary	—		—		—		—		—		—
Contributions to subsidiary	—		—		(120	)	—		120		—
Intercompany loan receipts (disbursements)	—		(333	)	(33	)	(15	)	381		—
Other, net	—		—		(12	)	(24	)	—		(36	)
Net cash provided by (used in) investing activities	—		(333	)	(316	)	(410	)	501		(558	)
Financing Activities
Short-term borrowings (repayments), net	—		383		—		—		(33	)	350
Proceeds from short-term borrowings	—		—		—		80		—		80
Repayments of short-term borrowings	—		—		—		(83	)	—		(83	)
Proceeds from long-term debt	—		15		406		—		(421	)	—
Repayments of long-term debt	—		(9	)	(74	)	(14	)	73		(24	)
Purchases of treasury stock, including related fees	(420	)	—		—		—		—		(420	)
Dividends to parent	—		(592	)	(624	)	—		1,216		—
Contributions from parent	—		—		—		120		(120	)	—
Stock option exercises	3		—		—		—		—		3
Series A common stock dividends	(174	)	—		—		—		—		(174	)
Return of capital to parent	—		—		—		—		—		—
(Distributions to) contributions from noncontrolling interests	—		—		—		214		—		214
Other, net	—		—		(10	)	(2	)	—		(12	)
Net cash provided by (used in) financing activities	(591	)	(203	)	(302	)	315		715		(66	)
Exchange rate effects on cash and cash equivalents	—		—		—		(51	)	—		(51	)
Net increase (decrease) in cash and cash equivalents	—		—		(89	)	276		—		187
Cash and cash equivalents as of beginning of period	—		—		110		670		—		780
Cash and cash equivalents as of end of period	—		—		21		946		—		967

CELANESE CORPORATION AND SUBSIDIARIES

CONSOLIDATING STATEMENT OF CASH FLOWS

	Year Ended December 31, 2014
	Parent Guarantor		Issuer		Subsidiary Guarantors		Non- Guarantors		Eliminations		Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities	389		498		644		433		(1,002	)	962
Investing Activities
Capital expenditures on property, plant and equipment	—		—		(183	)	(71	)	—		(254	)
Acquisitions, net of cash acquired	—		—		(10	)	—		—		(10	)
Proceeds from sale of businesses and assets, net	—		—		—		—		—		—
Capital expenditures related to Fairway Methanol LLC	—		—		(44	)	(380	)	—		(424	)
Return of capital from subsidiary	—		28		51		—		(79	)	—
Contributions to subsidiary	—		—		(213	)	—		213		—
Intercompany loan receipts (disbursements)	—		(70	)	(93	)	(75	)	238		—
Other, net	—		—		(9	)	(8	)	—		(17	)
Net cash provided by (used in) investing activities	—		(42	)	(501	)	(534	)	372		(705	)
Financing Activities
Short-term borrowings (repayments), net	—		93		6		(15	)	(93	)	(9	)
Proceeds from short-term borrowings	—		—		—		62		—		62
Repayments of short-term borrowings	—		—		—		(91	)	—		(91	)
Proceeds from long-term debt	—		462		75		—		(150	)	387
Repayments of long-term debt	—		(611	)	(5	)	(15	)	5		(626	)
Purchases of treasury stock, including related fees	(250	)	—		—		—		—		(250	)
Dividends to parent	—		(390	)	(390	)	(222	)	1,002		—
Contributions from parent	—		—		—		213		(213	)	—
Stock option exercises	5		—		—		—		—		5
Series A common stock dividends	(144	)	—		—		—		—		(144	)
Return of capital to parent	—		—		—		(79	)	79		—
(Distributions to) contributions from noncontrolling interests	—		—		—		264		—		264
Other, net	—		(10	)	(3	)	—		—		(13	)
Net cash provided by (used in) financing activities	(389	)	(456	)	(317	)	117		630		(415	)
Exchange rate effects on cash and cash equivalents	—		—		—		(46	)	—		(46	)
Net increase (decrease) in cash and cash equivalents	—		—		(174	)	(30	)	—		(204	)
Cash and cash equivalents as of beginning of period	—		—		284		700		—		984
Cash and cash equivalents as of end of period	—		—		110		670		—		780