Celanese (CE) 8-K Results of Operations and Financial Condition

Exhibit 99.1

Segment Data and Reconciliation of Operating Profit (Loss) to Operating EBITDA — a Non-U.S. GAAP Measure — Unaudited

	Three Months Ended												Twelve Months Ended
	March 31,			June 30,			September 30,			December 31,			December 31,
(in $ millions)	2005			2005			2005			2005			2005
Net Sales
Advanced Engineered Materials		239			223			212			213			887
Consumer Specialties		212			219			208			200			839
Industrial Specialties		206			263			305			286			1,060
Acetyl Intermediates		690			707			731			783			2,911
Other Activities1		12			8			6			6			32
Intersegment eliminations		(95	)		(99	)		(113	)		(153	)		(460	)
Total		1,264			1,321			1,349			1,335			5,269
Operating Profit (Loss)
Advanced Engineered Materials		39			5			18			(2	)		60
Consumer Specialties		24			27			21			56			128
Industrial Specialties		—			5			5			(14	)		(4	)
Acetyl Intermediates		143			121			76			146			486
Other Activities1		(83	)		(33	)		(38	)		(30	)		(184	)
Total		123			125			82			156			486
Equity Earnings and Other Income/(Expense)2
Advanced Engineered Materials		12			16			15			11			54
Consumer Specialties		—			2			(2	)		3			3
Industrial Specialties		—			—			—			—			—
Acetyl Intermediates		12			(10	)		32			35			69
Other Activities1		(8	)		18			(2	)		5			13
Total		16			26			43			54			139
Other Charges and Other Adjustments3
Advanced Engineered Materials		1			20			4			6			31
Consumer Specialties		1			—			10			(24	)		(13	)
Industrial Specialties		—			2			8			1			11
Acetyl Intermediates		19			11			15			(30	)		15
Other Activities1		45			(10	)		2			3			40
Total		66			23			39			(44	)		84
Depreciation and Amortization Expense
Advanced Engineered Materials		15			14			13			18			60
Consumer Specialties		12			12			7			11			42
Industrial Specialties		12			11			7			17			47
Acetyl Intermediates		17			24			35			34			110
Other Activities1		2			2			4			1			9
Total		58			63			66			81			268
Operating EBITDA*
Advanced Engineered Materials		67			55			50			33			205
Consumer Specialties		37			41			36			46			160
Industrial Specialties		12			18			20			4			54
Acetyl Intermediates		191			146			158			185			680
Other Activities1		(44	)		(23	)		(34	)		(21	)		(122	)
Total		263			237			230			247			977
*Quarterly earnings for the discontinued Edmonton Methanol operations have been included in Other Charges and Other Adjustments.		18			10			4			3			35
Oxo Alcohol Divestiture		22			28			22			9			81
Total Operating EBITDA — as reported		285			265			252			256			1,058

1	Other Activities primarily includes corporate selling, general and administrative expenses and the results from captive insurance companies.
2	Includes equity earnings from affiliates, dividends from cost investments and other income/(expense).
3	Excludes adjustments to minority interest, net interest, taxes, depreciation, amortization and discontinued operations.

Segment Data and Reconciliation of Operating Profit (Loss) to Operating EBITDA — a Non-U.S. GAAP Measure — Unaudited

	Three Months Ended												Twelve Months Ended
	March 31,			June 30,			September 30,			December 31,			December 31,
(in $ millions)	2006			2006			2006			2006			2006
Net Sales
Advanced Engineered Materials		231			230			230			224			915
Consumer Specialties		216			223			213			224			876
Industrial Specialties		311			326			335			309			1,281
Acetyl Intermediates		809			839			872			831			3,351
Other Activities1		5			6			5			6			22
Intersegment eliminations		(152	)		(167	)		(184	)		(164	)		(667	)
Total		1,420			1,457			1,471			1,430			5,778
Operating Profit (Loss)
Advanced Engineered Materials		41			38			37			29			145
Consumer Specialties		42			47			35			41			165
Industrial Specialties		15			3			17			9			44
Acetyl Intermediates		103			120			126			107			456
Other Activities1		(45	)		(56	)		(43	)		(46	)		(190	)
Total		156			152			172			140			620
Equity Earnings and Other Income/(Expense)2
Advanced Engineered Materials		14			14			14			13			55
Consumer Specialties		—			22			—			2			24
Industrial Specialties		—			(1	)		—			—			(1	)
Acetyl Intermediates		7			15			18			23			63
Other Activities1		3			(3	)		10			12			22
Total		24			47			42			50			163
Other Charges and Other Adjustments3
Advanced Engineered Materials		(2	)		(2	)		—			(1	)		(5	)
Consumer Specialties		—			—			—			—			-
Industrial Specialties		1			10			3			2			16
Acetyl Intermediates		12			14			10			16			52
Other Activities1		13			15			3			(2	)		29
Total		24			37			16			15			92
Depreciation and Amortization Expense
Advanced Engineered Materials		16			16			16			17			65
Consumer Specialties		11			9			9			10			39
Industrial Specialties		14			15			16			14			59
Acetyl Intermediates		23			32			23			23			101
Other Activities1		1			2			2			—			5
Total		65			74			66			64			269
Operating EBITDA*
Advanced Engineered Materials		69			66			67			58			260
Consumer Specialties		53			78			44			53			228
Industrial Specialties		30			27			36			25			118
Acetyl Intermediates		145			181			177			169			672
Other Activities1		(28	)		(42	)		(28	)		(36	)		(134	)
Total		269			310			296			269			1,144
*Quarterly earnings for the discontinued Edmonton Methanol operations have been included in Other Charges and Other Adjustments.		14			12			10			16			52
Oxo Alcohol Divestiture**		—			—			26			39			65
Total Operating EBITDA — as reported		269			310			322			308			1,209

**	For comparative purposes. The Oxo Alcohol Divestiture was reflected as a discontinued operation for the three months ended March 31, 2006 and June 30, 2006 in conjunction with reporting the results for the first and second quarter of 2007.
1	Other Activities primarily includes corporate selling, general and administrative expenses and the results from captive insurance companies.
2	Includes equity earnings from affiliates, dividends from cost investments and other income/(expense).
3	Excludes adjustments to minority interest, net interest, taxes, depreciation, amortization and discontinued operations.

Segment Data and Reconciliation of Operating Profit (Loss) to Operating EBITDA — a Non-U.S. GAAP Measure — Unaudited

	Three Months Ended						Six Months Ended
	March 31,			June 30,			June 30,
(in $ millions)	2007			2007			2007
Net Sales
Advanced Engineered Materials		262			257			519
Consumer Specialties		269			281			550
Industrial Specialties		346			355			701
Acetyl Intermediates		839			834			1,673
Other Activities1		1			(5	)		(4	)
Intersegment eliminations		(162	)		(166	)		(328	)
Total		1,555			1,556			3,111
Operating Profit (Loss)
Advanced Engineered Materials		36			32			68
Consumer Specialties		48			48			96
Industrial Specialties		12			(1	)		11
Acetyl Intermediates		132			91			223
Other Activities1		(22	)		(99	)		(121	)
Total		206			71			277
Equity Earnings and Other Income/(Expense)2
Advanced Engineered Materials		14			16			30
Consumer Specialties		—			35			35
Industrial Specialties		—			—			-
Acetyl Intermediates		5			18			23
Other Activities1		4			(2	)		2
Total		23			67			90
Other Charges and Other Adjustments3
Advanced Engineered Materials		—			5			5
Consumer Specialties		1			8			9
Industrial Specialties		—			19			19
Acetyl Intermediates		46			11			57
Other Activities1		4			72			76
Total		51			115			166
Depreciation and Amortization Expense
Advanced Engineered Materials		17			17			34
Consumer Specialties		11			13			24
Industrial Specialties		14			16			30
Acetyl Intermediates		24			26			50
Other Activities1		2			1			3
Total		68			73			141
Operating EBITDA*
Advanced Engineered Materials		67			70			137
Consumer Specialties		60			104			164
Industrial Specialties		26			34			60
Acetyl Intermediates		207			146			353
Other Activities1		(12	)		(28	)		(40	)
Total		348			326			674
*Quarterly earnings for the discontinued Edmonton Methanol operations have been included in Other Charges and Other Adjustments.		33			(2	)		31

1	Other Activities primarily includes corporate selling, general and administrative expenses and the results from captive insurance companies.
2	Includes equity earnings from affiliates, dividends from cost investments and other income/(expense).
3	Excludes adjustments to minority interest, net interest, taxes, depreciation, amortization and discontinued operations.