Other (Charges) Gains, Net (Tables)

9 Months Ended

Sep. 30, 2026

Restructuring and Related Activities [Abstract]

Schedule of Other (Charges) Gains, Net

	Three Months Ended September 30,		Nine Months Ended September 30,
	2026	2025	2026	2025
	(In $ millions)
Restructuring(1)	(30)	(5)	(76)	(56)
Asset impairments(2)	—	(1,486)	—	(1,486)
Plant/office closures	(2)	—	(7)	—
Total	(32)	(1,491)	(83)	(1,542)

______________________________

(1)Includes employee termination benefits primarily related to the previously announced closures of the Company's facilities in Lanaken, Belgium (Note 3), Ulsan, South Korea and Sakra, Singapore during the three and nine months ended September 30, 2026, and employee termination benefits related to Company-wide business optimization projects during the three and nine months ended September 30, 2026 and 2025.

(2)Primarily related to non-cash impairment losses on goodwill and certain trade names, primarily Zytel® during the three and nine months ended September 30, 2025 (Note 5).

Schedule of Restructuring Reserve by Type of Cost

The changes in the restructuring liabilities by business segment are as follows:

	Engineered Materials	Acetyl Chain	Other	Total
	(In $ millions)
Employee Termination Benefits
As of December 31, 2025	14	9	8	31
Additions	25	43	8	76
Cash payments	(21)	(1)	(6)	(28)
Exchange rate changes	—	(1)	—	(1)
As of September 30, 2026	18	50	10	78