Celanese (CE) 8-K Regulation FD Disclosure

Exhibit 99.2

Non-US GAAP Financial Measures and Supplemental Information

April 4, 2018

In this document, the terms the "Company," "we" and "our" refer to Celanese Corporation and its subsidiaries on a consolidated basis.

Purpose

The purpose of this document is to provide information of interest to investors, analysts and other parties including supplemental financial information and reconciliations and other information concerning our use of non-US GAAP financial measures.

Presentation

This document presents the Company's four business segments, Engineered Materials, Acetate Tow, Industrial Specialties and Acetyl Intermediates, with one subtotal reflecting our core, the Acetyl Chain, which is based on similarities among customers, business models and technical processes. The Acetyl Chain includes the Company's Industrial Specialties segment and Acetyl Intermediates segment.

Use of Non-US GAAP Financial Measures

From time to time, management may publicly disclose certain numerical "non-GAAP financial measures" in the course of our earnings releases, financial presentations, earnings conference calls, investor and analyst meetings and otherwise. For these purposes, the Securities and Exchange Commission ("SEC") defines a "non-GAAP financial measure" as a numerical measure of historical or future financial performance, financial position or cash flows that excludes amounts, or is subject to adjustments that effectively exclude amounts, included in the most directly comparable measure calculated and presented in accordance with US GAAP, and vice versa for measures that include amounts, or are subject to adjustments that effectively include amounts, that are excluded from the most directly comparable US GAAP measure so calculated and presented. For these purposes, "GAAP" refers to generally accepted accounting principles in the United States.

Non-GAAP financial measures disclosed by management are provided as additional information to investors, analysts and other parties because the Company believes them to be important supplemental measures for assessing our financial and operating results and as a means to evaluate our financial condition and period-to-period comparisons. These non-GAAP financial measures should be viewed as supplemental to, and should not be considered in isolation or as alternatives to, net earnings (loss), operating profit (loss), operating margin, cash flow from operating activities (together with cash flow from investing and financing activities), earnings per share or any other US GAAP financial measure. These non-GAAP financial measures should be considered within the context of our complete audited and unaudited financial results for the given period, which are available on the Investor Relations/Financial Information/SEC Filings page of our website, www.celanese.com. The definition and method of calculation of the non-GAAP financial measures used herein may be different from other companies' methods for calculating measures with the same or similar titles. Investors, analysts and other parties should understand how another company calculates such non-GAAP financial measures before comparing the other company's non-GAAP financial measures to any of our own. These non-GAAP financial measures may not be indicative of the historical operating results of the Company nor are they intended to be predictive or projections of future results.

Pursuant to the requirements of SEC Regulation G, whenever we refer to a non-GAAP financial measure, we will also present in this document, in the presentation itself or on a Form 8-K in connection with the presentation on the Investor Relations/Financial Information/Non-GAAP Financial Measures page of our website, www.celanese.com, to the extent practicable, the most directly comparable financial measure calculated and presented in accordance with GAAP, along with a reconciliation of the differences between the non-GAAP financial measure we reference and such comparable GAAP financial measure.

This document includes definitions and reconciliations of non-GAAP financial measures used from time to time by the Company.

Specific Measures Used

This document provides information about the following non-GAAP measures: adjusted EBIT, adjusted EBIT margin, operating EBITDA, operating EBITDA margin and operating profit (loss) attributable to Celanese Corporation. The most directly comparable financial measure presented in accordance with US GAAP in our consolidated financial statements for adjusted EBIT and operating EBITDA is net earnings (loss) attributable to Celanese Corporation; for adjusted EBIT margin and operating EBITDA margin is operating margin and for operating profit (loss) attributable to Celanese Corporation is operating profit (loss).

EX 99.2 - 1

Definitions

• Adjusted EBIT is a performance measure used by the Company and is defined by the Company as net earnings (loss) attributable to Celanese Corporation, plus (earnings) loss from discontinued operations, less interest income, plus interest expense, plus refinancing expense and taxes, and further adjusted for Certain Items (For further detail, see Table 8 in our Non-US GAAP Financial Measures and Supplemental Information document filed as an exhibit to our Current Report on Form 8-K filed with the SEC on or about January 25, 2018). We believe that adjusted EBIT provides transparent and useful information to management, investors, analysts and other parties in evaluating and assessing our primary operating results from period-to-period after removing the impact of unusual, non-operational or restructuring-related activities that affect comparability. Our management recognizes that adjusted EBIT has inherent limitations because of the excluded items. Adjusted EBIT is one of the measures management uses for planning and budgeting, monitoring and evaluating financial and operating results and as a performance metric in the Company's incentive compensation plan. We may provide guidance on adjusted EBIT but are unable to reconcile forecasted adjusted EBIT to a US GAAP financial measure without unreasonable efforts because a forecast of Certain Items, such as mark-to-market pension gains and losses, which may be significant, is not practical. Adjusted EBIT margin is defined by the Company as adjusted EBIT divided by net sales. Adjusted EBIT margin has the same uses and limitations as Adjusted EBIT.

• Adjusted EBIT by core (i.e. Acetyl Chain) may also be referred to by management as core income. Adjusted EBIT margin by core may also be referred to by management as core income margin. Adjusted EBIT by business segment may also be referred to by management as segment income. Adjusted EBIT margin by business segment may also be referred to by management as segment income margin.

• Operating EBITDA is a performance measure used by the Company and is defined by the Company as net earnings (loss) attributable to Celanese Corporation, plus (earnings) loss from discontinued operations, less interest income, plus interest expense, plus refinancing expense, taxes and depreciation and amortization, and further adjusted for Certain Items, which Certain Items include accelerated depreciation and amortization expense. Operating EBITDA is equal to adjusted EBIT plus depreciation and amortization. We believe that Operating EBITDA provides transparent and useful information to investors, analysts and other parties in evaluating our operating performance relative to our peer companies. Operating EBITDA margin is defined by the Company as Operating EBITDA divided by net sales. Operating EBITDA margin has the same uses and limitations as Operating EBITDA.

• Operating profit (loss) attributable to Celanese Corporation is defined by the Company as operating profit (loss), less earnings (loss) attributable to noncontrolling interests ("NCI"). We believe that operating profit (loss) attributable to Celanese Corporation provides transparent and useful information to management, investors, analysts and other parties in evaluating our core operational performance. Operating margin attributable to Celanese Corporation is defined by the Company as operating profit (loss) attributable to Celanese Corporation divided by net sales. Operating margin attributable to Celanese Corporation has the same uses and limitations as Operating profit (loss) attributable to Celanese Corporation.

Supplemental Information

Supplemental Information we believe to be of interest to investors, analysts and other parties includes the following:

• Net sales for the Acetyl Chain and each of our business segments and the percentage increase or decrease in net sales attributable to price, volume, currency and other factors for the Acetyl Chain and each of our business segments.

• For those consolidated ventures in which the Company owns or is exposed to less than 100% of the economics, the outside stockholders' interests are shown as NCI. Beginning in 2014, this includes Fairway for which the Company's ownership percentage is 50%. Amounts referred to as "attributable to Celanese Corporation" are net of any applicable NCI.

Results Unaudited

The results in this document, together with the adjustments made to present the results on a comparable basis, have not been audited and are based on internal financial data furnished to management. Quarterly results should not be taken as an indication of the results of operations to be reported for any subsequent period or for the full fiscal year.

EX 99.2 - 2

Table 2 - Supplemental Segment Data and Reconciliation of Segment Adjusted EBIT and Operating EBITDA - Non-GAAP Measures - Unaudited

	2017				Q4 '17				Q3 '17				Q2 '17				Q1 '17
	(In $ millions, except percentages)
Operating Profit (Loss) / Operating Margin
Engineered Materials	412		18.6	%	98		16.9	%	105		18.3	%	105		19.2	%	104		20.2	%
Acetate Tow	189		28.3	%	41		26.1	%	45		28.7	%	41		25.2	%	62		32.5	%
Acetyl Chain(1)	509		15.1	%	175		19.7	%	147		17.0	%	135		16.3	%	52		6.5	%
Other Activities(2)	(253	)			(74	)			(68	)			(63	)			(48	)
Total	857		14.0	%	240		15.1	%	229		14.6	%	218		14.4	%	170		11.6	%
Less: Net Earnings (Loss) Attributable to NCI(1)	6				1				2				2				1
Operating Profit (Loss) Attributable to Celanese Corporation	851		13.9	%	239		15.0	%	227		14.5	%	216		14.3	%	169		11.5	%
Operating Profit (Loss) / Operating Margin Attributable to Celanese Corporation
Engineered Materials	412		18.6	%	98		16.9	%	105		18.3	%	105		19.2	%	104		20.2	%
Acetate Tow	189		28.3	%	41		26.1	%	45		28.7	%	41		25.2	%	62		32.5	%
Industrial Specialties	85		8.3	%	15		6.0	%	19		7.2	%	26		9.9	%	25		10.2	%
Acetyl Intermediates(1)	418		15.7	%	159		22.2	%	126		18.4	%	107		16.5	%	26		4.2	%
Eliminations	—				—				—				—				—
Acetyl Chain	503		14.9	%	174		19.6	%	145		16.8	%	133		16.1	%	51		6.4	%
Other Activities(2)	(253	)			(74	)			(68	)			(63	)			(48	)
Total	851		13.9	%	239		15.0	%	227		14.5	%	216		14.3	%	169		11.5	%
Equity Earnings, Cost-Dividend Income, Other Income (Expense) Attributable to Celanese Corporation
Engineered Materials	171				43				47				38				43
Acetate Tow	107				26				24				28				29
Industrial Specialties	—				—				—				—				—
Acetyl Intermediates	6				2				1				2				1
Acetyl Chain	6				2				1				2				1
Other Activities(2)	10				8				(4	)			2				4
Total	294				79				68				70				77
Non-Operating Pension and Other Post-Retirement Employee Benefit (Expense) Income Attributable to Celanese Corporation
Engineered Materials	—				—				—				—				—
Acetate Tow	—				—				—				—				—
Industrial Specialties	2				1				1				—				—
Acetyl Intermediates	—				—				—				—				—
Acetyl Chain	2				1				1				—				—
Other Activities(2)	42				(24	)			22				22				22
Total	44				(23	)			23				22				22
Certain Items Attributable to Celanese Corporation(3)
Engineered Materials	16				1				5				7				3
Acetate Tow	5				1				—				2				2
Industrial Specialties	3				—				3				—				—
Acetyl Intermediates	61				1				7				(3	)			56
Acetyl Chain	64				1				10				(3	)			56
Other Activities(2)	82				54				12				12				4
Total	167				57				27				18				65

___________________________

⁽¹⁾  Net earnings (loss) attributable to NCI is included within the Acetyl Intermediates segment.

⁽²⁾  Other Activities includes corporate SG&A expenses, the results of captive insurance companies and certain components of net periodic benefit cost (interest cost, expected return on plan assets and net actuarial gains and losses).

⁽³⁾  For further detail, see Table 8 in our Non-US GAAP Financial Measures and Supplemental Information document filed as an exhibit to our Current Report on Form 8-K filed with the SEC on or about January 25, 2018.

EX 99.2 - 3

Table 2 - Supplemental Segment Data and Reconciliation of Segment Adjusted EBIT and Operating EBITDA - Non-GAAP Measures - Unaudited (cont.)

	2017				Q4 '17				Q3 '17				Q2 '17				Q1 '17
	(In $ millions, except percentages)
Adjusted EBIT / Adjusted EBIT Margin
Engineered Materials	599		27.1	%	142		24.5	%	157		27.4	%	150		27.5	%	150		29.2	%
Acetate Tow	301		45.1	%	68		43.3	%	69		43.9	%	71		43.6	%	93		48.7	%
Industrial Specialties	90		8.8	%	16		6.3	%	23		8.7	%	26		9.9	%	25		10.2	%
Acetyl Intermediates	485		18.2	%	162		22.6	%	134		19.6	%	106		16.3	%	83		13.4	%
Eliminations	—				—				—				—				—
Acetyl Chain	575		17.1	%	178		20.0	%	157		18.2	%	132		16.0	%	108		13.6	%
Other Activities(2)	(119	)			(36	)			(38	)			(27	)			(18	)
Total	1,356		22.1	%	352		22.1	%	345		22.0	%	326		21.6	%	333		22.6	%
Depreciation and Amortization Expense(1)
Engineered Materials	111				29				30				27				25
Acetate Tow	41				11				10				10				10
Industrial Specialties	36				10				8				10				8
Acetyl Intermediates	105				27				26				26				26
Acetyl Chain	141				37				34				36				34
Other Activities(2)	10				2				4				2				2
Total	303				79				78				75				71
Operating EBITDA / Operating EBITDA Margin
Engineered Materials	710		32.1	%	171		29.5	%	187		32.6	%	177		32.4	%	175		34.0	%
Acetate Tow	342		51.2	%	79		50.3	%	79		50.3	%	81		49.7	%	103		53.9	%
Industrial Specialties	126		12.3	%	26		10.3	%	31		11.7	%	36		13.7	%	33		13.5	%
Acetyl Intermediates	590		22.1	%	189		26.4	%	160		23.4	%	132		20.3	%	109		17.6	%
Eliminations	—				—				—				—				—
Acetyl Chain	716		21.2	%	215		24.2	%	191		22.1	%	168		20.3	%	142		17.9	%
Other Activities(2)	(109	)			(34	)			(34	)			(25	)			(16	)
Total	1,659		27.0	%	431		27.1	%	423		27.0	%	401		26.6	%	404		27.5	%

___________________________

⁽¹⁾  Excludes accelerated depreciation and amortization expense, which amounts are included in Certain Items above. For further detail, see Table 1 in our Non-US GAAP Financial Measures and Supplemental Information document filed as an exhibit to our Current Report on Form 8-K filed with the SEC on or about January 25, 2018.

⁽²⁾  Other Activities includes corporate SG&A expenses, the results of captive insurance companies and certain components of net periodic benefit cost (interest cost, expected return on plan assets and net actuarial gains and losses).

EX 99.2 - 4

Table 2.1 - Supplemental Segment Data and Reconciliation of Segment Adjusted EBIT and Operating EBITDA - Non-GAAP Measures - Unaudited

	2016				2015				2014
	(In $ millions, except percentages)
Operating Profit (Loss) / Operating Margin
Engineered Materials	377		24.3	%	264		18.4	%	187		11.8	%
Acetate Tow	276		33.6	%	233		27.1	%	336		32.5	%
Acetyl Chain(1)	444		14.2	%	67		1.9	%	586		13.6	%
Other Activities(2)	(163	)			(179	)			(204	)
Total	934		17.3	%	385		6.8	%	905		13.3	%
Less: Net Earnings (Loss) Attributable to NCI(1)	6				(19	)			(4	)
Operating Profit (Loss) Attributable to Celanese Corporation	928		17.2	%	404		7.1	%	909		13.4	%
Operating Profit (Loss) / Operating Margin Attributable to Celanese Corporation
Engineered Materials	377		24.3	%	264		18.4	%	187		11.8	%
Acetate Tow	276		33.6	%	233		27.1	%	336		32.5	%
Industrial Specialties	103		10.5	%	70		6.5	%	60		4.9	%
Acetyl Intermediates(1)	334		13.7	%	16		0.6	%	530		15.2	%
Eliminations	1				—				—
Acetyl Chain	438		14.0	%	86		2.5	%	590		13.7	%
Other Activities(2)	(163	)			(179	)			(204	)
Total	928		17.2	%	404		7.1	%	909		13.4	%
Equity Earnings, Cost-Dividend Income, Other Income (Expense) Attributable to Celanese Corporation
Engineered Materials	125				153				170
Acetate Tow	107				106				115
Industrial Specialties	—				—				—
Acetyl Intermediates	7				7				21
Acetyl Chain	7				7				21
Other Activities(2)	22				14				52
Total	261				280				358
Non-Operating Pension and Other Post-Retirement Employee Benefit (Expense) Income Attributable to Celanese Corporation
Engineered Materials	(1	)			—				54
Acetate Tow	—				—				32
Industrial Specialties	2				2				16
Acetyl Intermediates	—				—				32
Acetyl Chain	2				2				48
Other Activities(2)	(42	)			(61	)			(281	)
Total	(41	)			(59	)			(147	)
Certain Items Attributable to Celanese Corporation(3)
Engineered Materials	8				11				(59	)
Acetate Tow	5				41				(46	)
Industrial Specialties	1				38				(12	)
Acetyl Intermediates	6				365				(36	)
Acetyl Chain	7				403				(48	)
Other Activities(2)	110				156				301
Total	130				611				148

___________________________

⁽¹⁾  Net earnings (loss) attributable to NCI is included within the Acetyl Intermediates segment.

⁽²⁾  Other Activities includes corporate SG&A expenses, the results of captive insurance companies and certain components of net periodic benefit cost (interest cost, expected return on plan assets and net actuarial gains and losses).

⁽³⁾  For further detail, see Table 8 in our Non-US GAAP Financial Measures and Supplemental Information document filed as an exhibit to our Current Report on Form 8-K filed with the SEC on or about January 25, 2018.

EX 99.2 - 5

Table 2.1 - Supplemental Segment Data and Reconciliation of Segment Adjusted EBIT and Operating EBITDA - Non-GAAP Measures - Unaudited (cont.)

	2016				2015				2014
	(In $ millions, except percentages)
Adjusted EBIT / Adjusted EBIT Margin
Engineered Materials	509		32.8	%	428		29.8	%	352		22.2	%
Acetate Tow	388		47.3	%	380		44.1	%	437		42.3	%
Industrial Specialties	106		10.8	%	110		10.2	%	64		5.2	%
Acetyl Intermediates	347		14.2	%	388		14.1	%	547		15.7	%
Eliminations	1				—				—
Acetyl Chain	454		14.5	%	498		14.2	%	611		14.2	%
Other Activities(2)	(73	)			(70	)			(132	)
Total	1,278		23.7	%	1,236		21.8	%	1,268		18.6	%
Depreciation and Amortization Expense(1)
Engineered Materials	95				103				111
Acetate Tow	41				46				38
Industrial Specialties	34				36				48
Acetyl Intermediates	107				83				81
Acetyl Chain	141				119				129
Other Activities(2)	11				11				12
Total	288				279				290
Operating EBITDA / Operating EBITDA Margin
Engineered Materials	604		38.9	%	531		37.0	%	463		29.2	%
Acetate Tow	429		52.3	%	426		49.5	%	475		46.0	%
Industrial Specialties	140		14.3	%	146		13.5	%	112		9.2	%
Acetyl Intermediates	454		18.6	%	471		17.2	%	628		18.0	%
Eliminations	1				—				—
Acetyl Chain	595		19.0	%	617		17.6	%	740		17.2	%
Other Activities(2)	(62	)			(59	)			(120	)
Total	1,566		29.1	%	1,515		26.7	%	1,558		22.9	%

___________________________

⁽¹⁾  Excludes accelerated depreciation and amortization expense, which amounts are included in Certain Items above. For further detail, see Table 1 in our Non-US GAAP Financial Measures and Supplemental Information document filed as an exhibit to our Current Report on Form 8-K filed with the SEC on or about January 25, 2018.

⁽²⁾  Other Activities includes corporate SG&A expenses, the results of captive insurance companies and certain components of net periodic benefit cost (interest cost, expected return on plan assets and net actuarial gains and losses).

EX 99.2 - 6

Table 4

Net Sales by Segment - Unaudited

	2017		Q4 '17		Q3 '17		Q2 '17		Q1 '17
	(In $ millions)
Engineered Materials	2,213		580		573		546		514
Acetate Tow	668		157		157		163		191
Industrial Specialties	1,023		252		264		262		245
Acetyl Intermediates	2,669		717		684		649		619
Eliminations(1)	(321	)	(81	)	(85	)	(85	)	(70	)
Acetyl Chain	3,371		888		863		826		794
Other Activities(2)	—		—		—		—		—
Intersegment eliminations(1)	(112	)	(32	)	(27	)	(25	)	(28	)
Net sales	6,140		1,593		1,566		1,510		1,471

___________________________

⁽¹⁾  Includes intersegment sales as follows:

	2017		Q4 '17		Q3 '17		Q2 '17		Q1 '17
	(In $ millions)
Acetate Tow	(2	)	(2	)	—		—		—
Industrial Specialties	(4	)	(1	)	(1	)	(1	)	(1	)
Acetyl Intermediates	(427	)	(110	)	(111	)	(109	)	(97	)
Intersegment eliminations	(433	)	(113	)	(112	)	(110	)	(98	)

⁽²⁾  Other Activities includes corporate SG&A expenses, the results of captive insurance companies and certain components of net periodic benefit cost (interest cost, expected return on plan assets and net actuarial gains and losses).

EX 99.2 - 7

Table 4.1

Net Sales by Segment - Unaudited

	2016		2015		2014
	(In $ millions)
Engineered Materials	1,552		1,434		1,586
Acetate Tow	821		861		1,033
Industrial Specialties	979		1,082		1,224
Acetyl Intermediates	2,441		2,744		3,493
Eliminations(1)	(288	)	(323	)	(411	)
Acetyl Chain	3,132		3,503		4,306
Other Activities(2)	—		—		—
Intersegment eliminations(1)	(116	)	(124	)	(123	)
Net sales	5,389		5,674		6,802

___________________________

⁽¹⁾  Includes intersegment sales as follows:

	2016		2015		2014
	(In $ millions)
Acetate Tow	—		—		(2	)
Industrial Specialties	(3	)	—		—
Acetyl Intermediates	(401	)	(447	)	(532	)
Intersegment eliminations	(404	)	(447	)	(534	)

⁽²⁾  Other Activities includes corporate SG&A expenses, the results of captive insurance companies and certain components of net periodic benefit cost (interest cost, expected return on plan assets and net actuarial gains and losses).

EX 99.2 - 8

Table 4a

Factors Affecting Segment Net Sales Sequentially - Unaudited

Three Months Ended December 31, 2017 Compared to Three Months Ended September 30, 2017

	Volume		Price		Currency	Other	Total
	(In percentages)
Engineered Materials	(8	)	9		—	—	1
Acetate Tow	2		(2	)	—	—	—
Industrial Specialties	(6	)	1		—	—	(5	)
Acetyl Intermediates	(4	)	9		—	—	5
Acetyl Chain	(5	)	7		—	1	3
Total Company	(5	)	7		—	—	2

Three Months Ended September 30, 2017 Compared to Three Months Ended June 30, 2017

	Volume		Price		Currency	Other	Total
	(In percentages)
Engineered Materials	1		1		3	—	5
Acetate Tow	(5	)	1		—	—	(4	)
Industrial Specialties	(4	)	2		3	—	1
Acetyl Intermediates	3		(1	)	3	—	5
Acetyl Chain	1		—		3	—	4
Total Company	—		1		3	—	4

Three Months Ended June 30, 2017 Compared to Three Months Ended March 31, 2017

	Volume		Price		Currency	Other		Total
	(In percentages)
Engineered Materials	4		—		2	—		6		(1)
Acetate Tow	(12	)	(3	)	—	—		(15	)
Industrial Specialties	2		3		2	—		7
Acetyl Intermediates	(1	)	5		1	—		5
Acetyl Chain	—		5		1	(2	)	4
Total Company	—		3		1	(1	)	3

___________________________

⁽¹⁾  2017 includes the effect of the acquisition of the nylon compounding division of Nilit Group.

⁽²⁾  2017 includes the effect of the SO.F.TER. S.p.A. acquisition.

Three Months Ended March 31, 2017 Compared to Three Months Ended December 31, 2016

	Volume		Price		Currency		Other	Total
	(In percentages)
Engineered Materials	33		—		(1	)	—	32		(2)
Acetate Tow	2		(6	)	—		—	(4	)
Industrial Specialties	11		1		—		—	12
Acetyl Intermediates	(2	)	6		—		—	4
Acetyl Chain	2		5		(1	)	—	6
Total Company	11		2		(1	)	—	12

EX 99.2 - 9

Table 4b

Factors Affecting Segment Net Sales Year Over Year - Unaudited

Three Months Ended December 31, 2017 Compared to Three Months Ended December 31, 2016

	Volume		Price		Currency	Other		Total
	(In percentages)
Engineered Materials	45		—		4	—		49
Acetate Tow	(14	)	(9	)	1	1		(21	)
Industrial Specialties	3		7		5	—		15
Acetyl Intermediates	(4	)	21		3	—		20
Acetyl Chain	(2	)	19		4	(2	)	19
Total Company	10		10		3	(1	)	22

Three Months Ended September 30, 2017 Compared to Three Months Ended September 30, 2016

	Volume		Price		Currency	Other		Total
	(In percentages)
Engineered Materials	45		(2	)	2	—		45
Acetate Tow	(12	)	(8	)	1	—		(19	)
Industrial Specialties	2		4		2	—		8
Acetyl Intermediates	(1	)	16		1	—		16
Acetyl Chain	—		13		2	(2	)	13
Total Company	11		6		2	(1	)	18

Three Months Ended June 30, 2017 Compared to Three Months Ended June 30, 2016

	Volume		Price		Currency		Other		Total
	(In percentages)
Engineered Materials	42		(2	)	(1	)	—		39
Acetate Tow	(13	)	(9	)	—		—		(22	)
Industrial Specialties	(1	)	3		(2	)	—		—
Acetyl Intermediates	(4	)	14		(1	)	1		10
Acetyl Chain	(3	)	12		(2	)	(1	)	6
Total Company	8		5		(1	)	—		12

Three Months Ended March 31, 2017 Compared to Three Months Ended March 31, 2016

	Volume		Price		Currency		Other	Total
	(In percentages)
Engineered Materials	43		(4	)	(2	)	—	37
Acetate Tow	(6	)	(7	)	—		—	(13	)
Industrial Specialties	1		(2	)	(2	)	—	(3	)
Acetyl Intermediates	(12	)	7		(2	)	—	(7	)
Acetyl Chain	(9	)	5		(2	)	1	(5	)
Total Company	5		1		(2	)	1	5

EX 99.2 - 10

Table 4c

Factors Affecting Segment Net Sales Year Over Year - Unaudited

Year Ended December 31, 2017 Compared to Year Ended December 31, 2016

	Volume		Price		Currency	Other	Total
	(In percentages)
Engineered Materials	44		(2	)	1	—	43
Acetate Tow	(11	)	(8	)	—	—	(19	)
Industrial Specialties	1		3		—	—	4
Acetyl Intermediates	(5	)	14		—	—	9
Acetyl Chain	(4	)	12		—	—	8
Total Company	9		5		—	—	14

EX 99.2 - 11