Celanese (CE) 8-K Regulation FD Disclosure

Exhibit 99.1

Consolidating Guarantor Financial Information

On September 24, 2010, the Company completed the issuance of senior unsecured notes (the “Notes”) by Celanese US (the “Issuer”). The Notes are guaranteed by Celanese Corporation (the “Parent Guarantor”) and substantially all of its US subsidiaries (the “Subsidiary Guarantors”). The consolidating financial statements for the Parent Guarantor, the Issuer, the Subsidiary Guarantors and the non-guarantors are as follows:

CELANESE CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS

	Three Months Ended September 30, 2010
	Parent						Subsidiary			Non-
	Guarantor			Issuer			Guarantors			Guarantors			Eliminations			Consolidated
							(In $ millions)
Net sales		—			—			600			1,164			(258	)		1,506
Cost of sales		—			—			(416	)		(989	)		245			(1,160	)
Gross profit		—			—			184			175			(13	)		346
Selling, general and administrative expenses		—			—			(38	)		(85	)		—			(123	)
Amortization of intangible assets		—			—			(4	)		(11	)		—			(15	)
Research and development expenses		—			—			(13	)		(6	)		—			(19	)
Other (charges) gains, net		—			—			41			(5	)		—			36
Foreign exchange gain (loss), net		—			—			—			(1	)		—			(1	)
Gain (loss) on disposition of businesses and assets, net		—			—			(1	)		(2	)		—			(3	)
Operating profit		—			—			169			65			(13	)		221
Equity in net earnings (loss) of affiliates		153			194			43			28			(381	)		37
Interest expense		—			(41	)		(10	)		(11	)		14			(48	)
Interest income		—			5			8			1			(14	)		—
Refinancing expense		—			(16	)		—			—			—			(16	)
Dividend income — cost investments		—			—			—			1			—			1
Other income (expense), net		—			—			—			(4	)		—			(4	)
Earnings (loss) from continuing operations before tax		153			142			210			80			(394	)		191
Income tax (provision) benefit		(1	)		11			(37	)		(23	)		6			(44	)
Earnings (loss) from continuing operations		152			153			173			57			(388	)		147
Earnings (loss) from operation of discontinued operations		—			—			(1	)		(2	)		—			(3	)
Gain (loss) on disposal of discontinued operations		—			—			—			—			—			—
Income tax (provision) benefit from discontinued operations		—			—			—			1			—			1
Earnings (loss) from discontinued operations		—			—			(1	)		(1	)		—			(2	)
Net earnings (loss)		152			153			172			56			(388	)		145
Net (earnings) loss attributable to noncontrolling interests		—			—			—			—			—			—
Net earnings (loss) attributable to Celanese Corporation		152			153			172			56			(388	)		145

CELANESE CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS

	Nine Months Ended September 30, 2010
	Parent						Subsidiary			Non-
	Guarantor			Issuer			Guarantors			Guarantors			Eliminations			Consolidated
							(In $ millions)
Net sales		—			—			1,703			3,401			(693	)		4,411
Cost of sales		—			—			(1,281	)		(2,958	)		695			(3,544	)
Gross profit		—			—			422			443			2			867
Selling, general and administrative expenses		—			—			(126	)		(243	)		—			(369	)
Amortization of intangible assets		—			—			(10	)		(35	)		—			(45	)
Research and development expenses		—			—			(35	)		(21	)		—			(56	)
Other (charges) gains, net		—			—			51			(98	)		—			(47	)
Foreign exchange gain (loss), net		—			—			—			1			—			1
Gain (loss) on disposition of businesses and assets, net		—			—			(1	)		13			—			12
Operating profit		—			—			301			60			2			363
Equity in net earnings (loss) of affiliates		297			392			109			97			(764	)		131
Interest expense		—			(121	)		(29	)		(34	)		38			(146	)
Interest income		—			16			21			4			(39	)		2
Refinancing expense		—			(16	)		—			—			—			(16	)
Dividend income — cost investments		—			—			—			73			—			73
Other income (expense), net		—			—			(1	)		2			—			1
Earnings (loss) from continuing operations before tax		297			271			401			202			(763	)		408
Income tax (provision) benefit		(1	)		26			(82	)		(50	)		22			(85	)
Earnings (loss) from continuing operations		296			297			319			152			(741	)		323
Earnings (loss) from operation of discontinued operations		—			—			(6	)		(2	)		—			(8	)
Gain (loss) on disposal of discontinued operations		—			—			2			—			—			2
Income tax (provision) benefit from discontinued operations		—			—			1			1			—			2
Earnings (loss) from discontinued operations		—			—			(3	)		(1	)		—			(4	)
Net earnings (loss)		296			297			316			151			(741	)		319
Net (earnings) loss attributable to noncontrolling interests		—			—			—			—			—			—
Net earnings (loss) attributable to Celanese Corporation		296			297			316			151			(741	)		319

CELANESE CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS

	Three Months Ended September 30, 2009
	Parent					Subsidiary			Non-
	Guarantor		Issuer			Guarantors			Guarantors			Eliminations			Consolidated
						(In $ millions)
Net sales		—		—			513			1,021			(230	)		1,304
Cost of sales		—		—			(363	)		(907	)		232			(1,038	)
Gross profit		—		—			150			114			2			266
Selling, general and administrative expenses		—		—			(46	)		(64	)		—			(110	)
Amortization of intangible assets		—		—			(2	)		(18	)		—			(20	)
Research and development expenses		—		—			(10	)		(8	)		—			(18	)
Other (charges) gains, net		—		—			(1	)		(95	)		—			(96	)
Foreign exchange gain (loss), net		—		—			—			(2	)		—			(2	)
Gain (loss) on disposition of businesses and assets, net		—		—			18			25			2			45
Operating profit		—		—			109			(48	)		4			65
Equity in net earnings (loss) of affiliates		379		355			21			29			(748	)		36
Interest expense		—		(43	)		(10	)		(11	)		13			(51	)
Interest income		—		6			7			2			(13	)		2
Refinancing expense		—		—			—			—			—			—
Dividend income — cost investments		—		—			—			1			—			1
Other income (expense), net		—		1			(1	)		(5	)		—			(5	)
Earnings (loss) from continuing operations before tax		379		319			126			(32	)		(744	)		48
Income tax (provision) benefit		15		60			296			(20	)		(1	)		350
Earnings (loss) from continuing operations		394		379			422			(52	)		(745	)		398
Earnings (loss) from operation of discontinued operations		—		—			—			—			—			—
Gain (loss) on disposal of discontinued operations		—		—			—			—			—			—
Income tax (provision) benefit from discontinued operations		—		—			—			—			—			—
Earnings (loss) from discontinued operations		—		—			—			—			—			—
Net earnings (loss)		394		379			422			(52	)		(745	)		398
Net (earnings) loss attributable to noncontrolling interests		—		—			—			—			—			—
Net earnings (loss) attributable to Celanese Corporation		394		379			422			(52	)		(745	)		398

CELANESE CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS

	Nine Months Ended September 30, 2009
	Parent					Subsidiary			Non-
	Guarantor		Issuer			Guarantors			Guarantors			Eliminations			Consolidated
						(In $ millions)
Net sales		—		—			1,507			2,892			(705	)		3,694
Cost of sales		—		—			(1,081	)		(2,604	)		705			(2,980	)
Gross profit		—		—			426			288			—			714
Selling, general and administrative expenses		—		—			(139	)		(199	)		—			(338	)
Amortization of intangible assets		—		—			(8	)		(50	)		—			(58	)
Research and development expenses		—		—			(33	)		(23	)		—			(56	)
Other (charges) gains, net		—		—			(4	)		(119	)		—			(123	)
Foreign exchange gain (loss), net		—		—			—			1			—			1
Gain (loss) on disposition of businesses and assets, net		—		—			7			25			9			41
Operating profit		—		—			249			(77	)		9			181
Equity in net earnings (loss) of affiliates		469		510			63			60			(1,025	)		77
Interest expense		—		(128	)		(34	)		(35	)		41			(156	)
Interest income		—		19			21			9			(42	)		7
Refinancing expense		—		—			—			—			—			—
Dividend income — cost investments		—		—			38			19			—			57
Other income (expense), net		—		4			(2	)		(4	)		—			(2	)
Earnings (loss) from continuing operations before tax		469		405			335			(28	)		(1,017	)		164
Income tax (provision) benefit		15		64			276			(26	)		(1	)		328
Earnings (loss) from continuing operations		484		469			611			(54	)		(1,018	)		492
Earnings (loss) from operation of discontinued operations		—		—			—			—			—			—
Gain (loss) on disposal of discontinued operations		—		—			—			—			—			—
Income tax (provision) benefit from discontinued operations		—		—			—			—			—			—
Earnings (loss) from discontinued operations		—		—			—			—			—			—
Net earnings (loss)		484		469			611			(54	)		(1,018	)		492
Net (earnings) loss attributable to noncontrolling interests		—		—			—			—			—			—
Net earnings (loss) attributable to Celanese Corporation		484		469			611			(54	)		(1,018	)		492

CELANESE CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS

	As of September 30, 2010
	Parent					Subsidiary			Non-
	Guarantor		Issuer			Guarantors			Guarantors		Eliminations			Consolidated
	(In $ millions)
ASSETS
Current assets
Cash and cash equivalents		3		—			255			626		—			884
Trade receivables — third party and affiliates		—		—			255			743		(101	)		897
Non-trade receivables		—		544			653			386		(1,319	)		264
Inventories		—		—			163			460		(45	)		578
Deferred income taxes		—		—			33			10		(1	)		42
Marketable securities, at fair value		—		—			1			1		—			2
Assets held for sale		—		—			9			—		—			9
Other assets		—		57			30			68		(64	)		91
Total current assets		3		601			1,399			2,294		(1,530	)		2,767
Investments in affiliates		908		3,704			1,360			518		(5,673	)		817
Property, plant and equipment, net		—		—			623			2,261		—			2,884
Deferred income taxes		12		36			380			71		—			499
Marketable securities, at fair value		—		—			79			—		—			79
Other assets		—		76			121			516		(421	)		292
Goodwill		—		—			298			487		—			785
Intangible assets, net		—		—			83			188		—			271
Total assets		923		4,417			4,343			6,335		(7,624	)		8,394
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities
Short-term borrowings and current installments of long-term debt — third party and affiliates		—		1,191			17			224		(1,171	)		261
Trade payables — third party and affiliates		—		2			232			507		(101	)		640
Other liabilities		—		76			225			524		(236	)		589
Deferred income taxes		—		—			(6	)		39		—			33
Income taxes payable		3		(323	)		323			120		(9	)		114
Total current liabilities		3		946			791			1,414		(1,517	)		1,637
Long-term debt		—		2,510			561			354		(415	)		3,010
Deferred income taxes		—		—			—			132		—			132
Uncertain tax positions		3		17			36			210		—			266
Benefit obligations		—		—			1,148			109		—			1,257
Other liabilities		—		36			146			1,009		(16	)		1,175
Total Celanese Corporation shareholders’ equity		917		908			1,661			3,107		(5,676	)		917
Noncontrolling interests		—		—			—			—		—			—
Total shareholders’ equity		917		908			1,661			3,107		(5,676	)		917
Total liabilities and shareholders’ equity		923		4,417			4,343			6,335		(7,624	)		8,394

CELANESE CORPORATION AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS

	As of December 31, 2009
	Parent					Subsidiary			Non-
	Guarantor		Issuer			Guarantors			Guarantors		Eliminations			Consolidated
	(In $ millions)
ASSETS
Current assets
Cash and cash equivalents		5		—			520			729		—			1,254
Trade receivables — third party and affiliates		—		—			274			602		(155	)		721
Non-trade receivables		—		13			774			335		(860	)		262
Inventories		—		—			148			415		(41	)		522
Deferred income taxes		—		—			32			11		(1	)		42
Marketable securities, at fair value		—		—			2			1		—			3
Assets held for sale		—		—			—			2		—			2
Other assets		—		12			25			59		(46	)		50
Total current assets		5		25			1,775			2,154		(1,103	)		2,856
Investments in affiliates		574		3,282			1,316			465		(4,845	)		792
Property, plant and equipment, net		—		—			634			2,163		—			2,797
Deferred income taxes		12		40			375			57		—			484
Marketable securities, at fair value		—		—			80			—		—			80
Other assets		—		614			133			533		(969	)		311
Goodwill		—		—			284			514		—			798
Intangible assets, net		—		—			60			234		—			294
Total assets		591		3,961			4,657			6,120		(6,917	)		8,412
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities
Short-term borrowings and current installments of long-term debt — third party and affiliates		—		768			16			197		(739	)		242
Trade payables — third party and affiliates		—		—			261			543		(155	)		649
Other liabilities		—		98			209			465		(161	)		611
Deferred income taxes		—		—			(6	)		39		—			33
Income taxes payable		3		(297	)		284			86		(4	)		72
Total current liabilities		3		569			764			1,330		(1,059	)		1,607
Long-term debt		—		2,756			1,109			358		(964	)		3,259
Deferred income taxes		—		—			—			137		—			137
Uncertain tax positions		2		18			19			190		—			229
Benefit obligations		—		—			1,167			121		—			1,288
Other liabilities		—		44			176			1,105		(19	)		1,306
Total Celanese Corporation shareholders’ equity		586		574			1,422			2,879		(4,875	)		586
Noncontrolling interests		—		—			—			—		—			—
Total shareholders’ equity		586		574			1,422			2,879		(4,875	)		586
Total liabilities and shareholders’ equity		591		3,961			4,657			6,120		(6,917	)		8,412

CELANESE CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS

	Nine Months Ended September 30, 2010
	Parent									Non-
	Guarantor			Issuer			Guarantors			Guarantors			Eliminations			Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities		1			242			(140	)		260			—			363
Investing activities from continuing operations
Capital expenditures on property, plant and equipment		—			—			(51	)		(71	)		—			(122	)
Acquisitions, net of cash acquired		—			—			(46	)		—			—			(46	)
Proceeds from sale of businesses and assets, net		—			—			1			21			—			22
Capital expenditures related to Ticona Kelsterbach plant relocation		—			—			—			(219	)		—			(219	)
Other, net		—			—			(6	)		(10	)		—			(16	)
Net cash provided by (used in) investing activities		—			—			(102	)		(279	)		—			(381	)
Financing activities from continuing operations
Short-term borrowings (repayments), net		—			—			2			(6	)		—			(4	)
Proceeds from long-term debt		—			604			33			—			(37	)		600
Repayments of long-term debt		—			(822	)		(5	)		(58	)		37			(848	)
Refinancing costs		—			(24	)		—			—			—			(24	)
Purchases of treasury stock, including related fees		(41	)		—			—			—			—			(41	)
Dividends from subsidiary		53			—			—			—			(53	)		—
Dividends to parent		—			—			(53	)		—			53			—
Stock option exercises		8			—			—			—			—			8
Series A common stock dividends		(20	)		—			—			—			—			(20	)
Preferred stock dividends		(3	)		—			—			—			—			(3	)
Net cash provided by (used in) financing activities		(3	)		(242	)		(23	)		(64	)		—			(332	)
Exchange rate effects on cash and cash equivalents		—			—			—			(20	)					(20	)
Net increase (decrease) in cash and cash equivalents		(2	)		—			(265	)		(103	)		—			(370	)
Cash and cash equivalents at beginning of period		5			—			520			729			—			1,254
Cash and cash equivalents at end of period		3			—			255			626			—			884

CELANESE CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS

	Nine Months Ended September 30, 2009
	Parent									Non-
	Guarantor			Issuer			Guarantors			Guarantors			Eliminations			Consolidated
	(In $ millions)
Net cash provided by (used in) operating activities		—			20			167			221			—			408
Investing activities from continuing operations
Capital expenditures on property, plant and equipment		—			—			(41	)		(89	)		—			(130	)
Acquisitions, net of cash acquired		—			—			—			(1	)		—			(1	)
Proceeds from sale of businesses and assets, net		—			—			131			37			—			168
Deferred proceeds on Ticona Kelsterbach plant relocation		—			—			—			412			—			412
Capital expenditures related to Ticona Kelsterbach plant relocation		—			—			—			(248	)		—			(248	)
Proceeds from sale of marketable securities		—			—			—			15			—			15
Other, net		—			—			5			(30	)		—			(25	)
Net cash provided by (used in) investing activities		—			—			95			96			—			191
Financing activities from continuing operations
Short-term borrowings (repayments), net		—			—			(8	)		39			—			31
Proceeds from long-term debt		—			4			—			—			(4	)		—
Repayments of long-term debt		—			(21	)		(19	)		(20	)		4			(56	)
Refinancing costs		—			(3	)		—			—			—			(3	)
Dividends from subsidiary		24			—			—			—			(24	)		—
Dividends to parent		—			—			(24	)		—			24			—
Stock option exercises		1			—			—			—			—			1
Series A common stock dividends		(17	)		—			—			—			—			(17	)
Preferred stock dividends		(8	)		—			—			—			—			(8	)
Net cash provided by (used in) financing activities		—			(20	)		(51	)		19			—			(52	)
Exchange rate effects on cash and cash equivalents		—			—			—			70			—			70
Net increase (decrease) in cash and cash equivalents		—			—			211			406			—			617
Cash and cash equivalents at beginning of period		—			—			224			452			—			676
Cash and cash equivalents at end of period		—			—			435			858			—			1,293