Consolidating Guarantor Financial Information (Tables)
 9 Months Ended
Sep. 30, 2014
Consolidating Guarantor Financial Information [Abstract]  
Schedule of Consolidating Statement of Operations
CELANESE CORPORATION AND SUBSIDIARIES
UNAUDITED INTERIM CONSOLIDATING STATEMENT OF OPERATIONS
 
Three Months Ended September 30, 2014
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
Net sales
—

 
—

 
749

 
1,340

 
(320
)
 
1,769

Cost of sales
—

 
—

 
(492
)
 
(1,133
)
 
292

 
(1,333
)
Gross profit
—

 
—

 
257

 
207

 
(28
)
 
436

Selling, general and administrative expenses
—

 
—

 
(18
)
 
(100
)
 
—

 
(118
)
Amortization of intangible assets
—

 
—

 
(1
)
 
(4
)
 
—

 
(5
)
Research and development expenses
—

 
—

 
(12
)
 
(10
)
 
—

 
(22
)
Other (charges) gains, net
—

 
—

 
21

 
(1
)
 
—

 
20

Foreign exchange gain (loss), net
—

 
—

 
—

 
1

 
—

 
1

Gain (loss) on disposition of businesses and assets, net
—

 
—

 
(3
)
 
1

 
—

 
(2
)
Operating profit (loss)
—

 
—

 
244

 
94

 
(28
)
 
310

Equity in net earnings (loss) of affiliates
252

 
291

 
49

 
40

 
(580
)
 
52

Interest expense
—

 
(52
)
 
(6
)
 
(20
)
 
37

 
(41
)
Refinancing expense
—

 
(4
)
 
—

 
—

 
—

 
(4
)
Interest income
—

 
18

 
18

 
4

 
(37
)
 
3

Dividend income - cost investments
—

 
—

 
—

 
29

 
—

 
29

Other income (expense), net
—

 
—

 
—

 
(2
)
 
—

 
(2
)
Earnings (loss) from continuing operations before tax
252

 
253

 
305

 
145

 
(608
)
 
347

Income tax (provision) benefit
1

 
(1
)
 
(82
)
 
(16
)
 
8

 
(90
)
Earnings (loss) from continuing operations
253

 
252

 
223

 
129

 
(600
)
 
257

Earnings (loss) from operation of discontinued operations
—

 
—

 
(7
)
 
—

 
—

 
(7
)
Gain (loss) on disposition of discontinued operations
—

 
—

 
—

 
—

 
—

 
—

Income tax (provision) benefit from discontinued operations
—

 
—

 
2

 
—

 
—

 
2

Earnings (loss) from discontinued operations
—

 
—

 
(5
)
 
—

 
—

 
(5
)
Net earnings (loss)
253

 
252

 
218

 
129

 
(600
)
 
252

Net (earnings) loss attributable to noncontrolling interests
—

 
—

 
—

 
1

 
—

 
1

Net earnings (loss) attributable to Celanese Corporation
253

 
252

 
218

 
130

 
(600
)
 
253



CELANESE CORPORATION AND SUBSIDIARIES
UNAUDITED INTERIM CONSOLIDATING STATEMENT OF OPERATIONS
 
Three Months Ended September 30, 2013
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
Net sales
—

 
—

 
709

 
1,250

 
(323
)
 
1,636

Cost of sales
—

 
—

 
(477
)
 
(1,136
)
 
323

 
(1,290
)
Gross profit
—

 
—

 
232

 
114

 
—

 
346

Selling, general and administrative expenses
—

 
—

 
(18
)
 
(79
)
 
—

 
(97
)
Amortization of intangible assets
—

 
—

 
(2
)
 
(4
)
 
—

 
(6
)
Research and development expenses
—

 
—

 
(17
)
 
(7
)
 
—

 
(24
)
Other (charges) gains, net
—

 
—

 
(1
)
 
(3
)
 
—

 
(4
)
Foreign exchange gain (loss), net
—

 
—

 
—

 
(2
)
 
—

 
(2
)
Gain (loss) on disposition of businesses and assets, net
—

 
—

 
—

 
(2
)
 
—

 
(2
)
Operating profit (loss)
—

 
—

 
194

 
17

 
—

 
211

Equity in net earnings (loss) of affiliates
172

 
200

 
35

 
30

 
(396
)
 
41

Interest expense
—

 
(48
)
 
(8
)
 
(19
)
 
32

 
(43
)
Refinancing expense
—

 
(1
)
 
—

 
—

 
—

 
(1
)
Interest income
—

 
14

 
17

 
1

 
(32
)
 
—

Dividend income - cost investments
—

 
—

 
—

 
22

 
—

 
22

Other income (expense), net
—

 
—

 
—

 
(2
)
 
—

 
(2
)
Earnings (loss) from continuing operations before tax
172

 
165

 
238

 
49

 
(396
)
 
228

Income tax (provision) benefit
—

 
7

 
(63
)
 
(1
)
 
—

 
(57
)
Earnings (loss) from continuing operations
172

 
172

 
175

 
48

 
(396
)
 
171

Earnings (loss) from operation of discontinued operations
—

 
—

 
1

 
—

 
—

 
1

Gain (loss) on disposition of discontinued operations
—

 
—

 
—

 
—

 
—

 
—

Income tax (provision) benefit from discontinued operations
—

 
—

 
—

 
—

 
—

 
—

Earnings (loss) from discontinued operations
—

 
—

 
1

 
—

 
—

 
1

Net earnings (loss)
172

 
172

 
176

 
48

 
(396
)
 
172

Net (earnings) loss attributable to noncontrolling interests
—

 
—

 
—

 
—

 
—

 
—

Net earnings (loss) attributable to Celanese Corporation
172

 
172

 
176

 
48

 
(396
)
 
172



CELANESE CORPORATION AND SUBSIDIARIES
UNAUDITED INTERIM CONSOLIDATING STATEMENT OF OPERATIONS
 
Nine Months Ended September 30, 2014
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
Net sales
—

 
—

 
2,135

 
3,997

 
(889
)
 
5,243

Cost of sales
—

 
—

 
(1,454
)
 
(3,433
)
 
866

 
(4,021
)
Gross profit
—

 
—

 
681

 
564

 
(23
)
 
1,222

Selling, general and administrative expenses
—

 
—

 
(45
)
 
(296
)
 
—

 
(341
)
Amortization of intangible assets
—

 
—

 
(5
)
 
(11
)
 
—

 
(16
)
Research and development expenses
—

 
—

 
(38
)
 
(30
)
 
—

 
(68
)
Other (charges) gains, net
—

 
—

 
21

 
—

 
—

 
21

Foreign exchange gain (loss), net
—

 
—

 
—

 
(1
)
 
—

 
(1
)
Gain (loss) on disposition of businesses and assets, net
—

 
—

 
(8
)
 
3

 
—

 
(5
)
Operating profit (loss)
—

 
—

 
606

 
229

 
(23
)
 
812

Equity in net earnings (loss) of affiliates
706

 
801

 
127

 
165

 
(1,606
)
 
193

Interest expense
—

 
(147
)
 
(18
)
 
(60
)
 
105

 
(120
)
Refinancing expense
—

 
(4
)
 
—

 
—

 
—

 
(4
)
Interest income
—

 
49

 
53

 
8

 
(105
)
 
5

Dividend income - cost investments
—

 
—

 
—

 
87

 
—

 
87

Other income (expense), net
—

 
—

 
4

 
(5
)
 
—

 
(1
)
Earnings (loss) from continuing operations before tax
706

 
699

 
772

 
424

 
(1,629
)
 
972

Income tax (provision) benefit
2

 
7

 
(204
)
 
(73
)
 
6

 
(262
)
Earnings (loss) from continuing operations
708

 
706

 
568

 
351

 
(1,623
)
 
710

Earnings (loss) from operation of discontinued operations
—

 
—

 
(8
)
 
—

 
—

 
(8
)
Gain (loss) on disposition of discontinued operations
—

 
—

 
—

 
—

 
—

 
—

Income tax (provision) benefit from discontinued operations
—

 
—

 
3

 
—

 
—

 
3

Earnings (loss) from discontinued operations
—

 
—

 
(5
)
 
—

 
—

 
(5
)
Net earnings (loss)
708

 
706

 
563

 
351

 
(1,623
)
 
705

Net (earnings) loss attributable to noncontrolling interests
—

 
—

 
—

 
3

 
—

 
3

Net earnings (loss) attributable to Celanese Corporation
708

 
706

 
563

 
354

 
(1,623
)
 
708



CELANESE CORPORATION AND SUBSIDIARIES
UNAUDITED INTERIM CONSOLIDATING STATEMENT OF OPERATIONS
 
Nine Months Ended September 30, 2013
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
Net sales
—

 
—

 
2,121

 
3,699

 
(926
)
 
4,894

Cost of sales
—

 
—

 
(1,455
)
 
(3,369
)
 
928

 
(3,896
)
Gross profit
—

 
—

 
666

 
330

 
2

 
998

Selling, general and administrative expenses
—

 
—

 
(65
)
 
(251
)
 
—

 
(316
)
Amortization of intangible assets
—

 
—

 
(9
)
 
(17
)
 
—

 
(26
)
Research and development expenses
—

 
—

 
(48
)
 
(25
)
 
—

 
(73
)
Other (charges) gains, net
—

 
—

 
3

 
(10
)
 
(4
)
 
(11
)
Foreign exchange gain (loss), net
—

 
—

 
—

 
(5
)
 
—

 
(5
)
Gain (loss) on disposition of businesses and assets, net
—

 
—

 
—

 
(3
)
 
—

 
(3
)
Operating profit (loss)
—

 
—

 
547

 
19

 
(2
)
 
564

Equity in net earnings (loss) of affiliates
443

 
528

 
117

 
124

 
(1,062
)
 
150

Interest expense
—

 
(144
)
 
(27
)
 
(51
)
 
92

 
(130
)
Refinancing expense
—

 
(1
)
 
—

 
—

 
—

 
(1
)
Interest income
—

 
41

 
48

 
4

 
(92
)
 
1

Dividend income - cost investments
—

 
—

 
—

 
69

 
—

 
69

Other income (expense), net
—

 
—

 
—

 
1

 
—

 
1

Earnings (loss) from continuing operations before tax
443

 
424

 
685

 
166

 
(1,064
)
 
654

Income tax (provision) benefit
4

 
19

 
(176
)
 
(56
)
 
—

 
(209
)
Earnings (loss) from continuing operations
447

 
443

 
509

 
110

 
(1,064
)
 
445

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)
447

 
443

 
511

 
110

 
(1,064
)
 
447

Net (earnings) loss attributable to noncontrolling interests
—

 
—

 
—

 
—

 
—

 
—

Net earnings (loss) attributable to Celanese Corporation
447

 
443

 
511

 
110

 
(1,064
)
 
447
Schedule of Consolidating Statements of Comprehensive Income (Loss)
CELANESE CORPORATION AND SUBSIDIARIES
UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
 
Three Months Ended September 30, 2014
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
Net earnings (loss)
253

 
252

 
218

 
129

 
(600
)
 
252

Other comprehensive income (loss), net of tax
 
 
 
 
 
 
 
 
 
 
 
Unrealized gain (loss) on marketable securities
—

 
—

 
—

 
—

 
—

 
—

Foreign currency translation
(124
)
 
(124
)
 
(4
)
 
(16
)
 
144

 
(124
)
Gain (loss) from cash flow hedges
(5
)
 
(5
)
 
—

 
(6
)
 
11

 
(5
)
Pension and postretirement benefits
(8
)
 
(8
)
 
(8
)
 
—

 
16

 
(8
)
Total other comprehensive income (loss), net of tax
(137
)
 
(137
)
 
(12
)
 
(22
)
 
171

 
(137
)
Total comprehensive income (loss), net of tax
116

 
115

 
206

 
107

 
(429
)
 
115

Comprehensive (income) loss attributable to noncontrolling interests
—

 
—

 
—

 
1

 
—

 
1

Comprehensive income (loss) attributable to Celanese Corporation
116

 
115

 
206

 
108

 
(429
)
 
116

 
Three Months Ended September 30, 2013
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
Net earnings (loss)
172

 
172

 
176

 
48

 
(396
)
 
172

Other comprehensive income (loss), net of tax
 
 
 
 
 
 
 
 
 
 
 
Unrealized gain (loss) on marketable securities
1

 
1

 
1

 
—

 
(2
)
 
1

Foreign currency translation
42

 
42

 
1

 
(4
)
 
(39
)
 
42

Gain (loss) from cash flow hedges
1

 
1

 
1

 
—

 
(2
)
 
1

Pension and postretirement benefits
—

 
—

 
—

 
—

 
—

 
—

Total other comprehensive income (loss), net of tax
44

 
44

 
3

 
(4
)
 
(43
)
 
44

Total comprehensive income (loss), net of tax
216

 
216

 
179

 
44

 
(439
)
 
216

Comprehensive (income) loss attributable to noncontrolling interests
—

 
—

 
—

 
—

 
—

 
—

Comprehensive income (loss) attributable to Celanese Corporation
216

 
216

 
179

 
44

 
(439
)
 
216



CELANESE CORPORATION AND SUBSIDIARIES
UNAUDITED INTERIM CONSOLIDATING STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
 
Nine Months Ended September 30, 2014
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
Net earnings (loss)
708

 
706

 
563

 
351

 
(1,623
)
 
705

Other comprehensive income (loss), net of tax
 
 
 
 
 
 
 
 
 
 
 
Unrealized gain (loss) on marketable securities
—

 
—

 
—

 
—

 
—

 
—

Foreign currency translation
(141
)
 
(141
)
 
3

 
(30
)
 
168

 
(141
)
Gain (loss) from cash flow hedges
(11
)
 
(11
)
 
—

 
(9
)
 
20

 
(11
)
Pension and postretirement benefits
(34
)
 
(34
)
 
(34
)
 
—

 
68

 
(34
)
Total other comprehensive income (loss), net of tax
(186
)
 
(186
)
 
(31
)
 
(39
)
 
256

 
(186
)
Total comprehensive income (loss), net of tax
522

 
520

 
532

 
312

 
(1,367
)
 
519

Comprehensive (income) loss attributable to noncontrolling interests
—

 
—

 
—

 
3

 
—

 
3

Comprehensive income (loss) attributable to Celanese Corporation
522

 
520

 
532

 
315

 
(1,367
)
 
522

 
Nine Months Ended September 30, 2013
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
Net earnings (loss)
447

 
443

 
511

 
110

 
(1,064
)
 
447

Other comprehensive income (loss), net of tax
 
 
 
 
 
 
 
 
 
 
 
Unrealized gain (loss) on marketable securities
1

 
1

 
1

 
—

 
(2
)
 
1

Foreign currency translation
37

 
37

 
4

 
(2
)
 
(39
)
 
37

Gain (loss) from cash flow hedges
4

 
4

 
—

 
—

 
(4
)
 
4

Pension and postretirement benefits
—

 
—

 
—

 
—

 
—

 
—

Total other comprehensive income (loss), net of tax
42

 
42

 
5

 
(2
)
 
(45
)
 
42

Total comprehensive income (loss), net of tax
489

 
485

 
516

 
108

 
(1,109
)
 
489

Comprehensive (income) loss attributable to noncontrolling interests
—

 
—

 
—

 
—

 
—

 
—

Comprehensive income (loss) attributable to Celanese Corporation
489

 
485

 
516

 
108

 
(1,109
)
 
489
Schedule of Consolidating Balance Sheet
CELANESE CORPORATION AND SUBSIDIARIES
UNAUDITED CONSOLIDATING BALANCE SHEET
 
As of September 30, 2014
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
ASSETS
 

 
 

 
 

 
 

 
 

 
 

Current Assets
 

 
 

 
 

 
 

 
 

 
 

Cash and cash equivalents
—

 
—

 
824

 
686

 
—

 
1,510

Trade receivables - third party and affiliates
—

 
—

 
147

 
1,043

 
(174
)
 
1,016

Non-trade receivables, net
35

 
1,113

 
2,215

 
490

 
(3,653
)
 
200

Inventories, net
—

 
—

 
251

 
604

 
(84
)
 
771

Deferred income taxes
—

 
—

 
75

 
53

 
(17
)
 
111

Marketable securities, at fair value
—

 
—

 
36

 
—

 
—

 
36

Other assets
—

 
—

 
19

 
43

 
(19
)
 
43

Total current assets
35

 
1,113

 
3,567

 
2,919

 
(3,947
)
 
3,687

Investments in affiliates
2,910

 
4,664

 
1,987

 
592

 
(9,296
)
 
857

Property, plant and equipment, net
—

 
—

 
998

 
2,620

 
—

 
3,618

Deferred income taxes
—

 
—

 
270

 
27

 
(1
)
 
296

Other assets
—

 
1,915

 
145

 
314

 
(2,009
)
 
365

Goodwill
—

 
—

 
305

 
451

 
—

 
756

Intangible assets, net
—

 
—

 
68

 
63

 
—

 
131

Total assets
2,945

 
7,692

 
7,340

 
6,986

 
(15,253
)
 
9,710

LIABILITIES AND EQUITY
Current Liabilities
 

 
 

 
 

 
 

 
 

 
 

Short-term borrowings and current installments of long-term debt - third party and affiliates
—

 
2,429

 
827

 
356

 
(2,847
)
 
765

Trade payables - third party and affiliates
—

 
2

 
399

 
589

 
(174
)
 
816

Other liabilities
1

 
62

 
324

 
445

 
(349
)
 
483

Deferred income taxes
—

 
17

 
—

 
10

 
(17
)
 
10

Income taxes payable
—

 
—

 
552

 
52

 
(489
)
 
115

Total current liabilities
1

 
2,510

 
2,102

 
1,452

 
(3,876
)
 
2,189

Noncurrent Liabilities
 
 
 
 
 
 
 
 
 
 
 
Long-term debt
—

 
2,217

 
830

 
1,539

 
(1,947
)
 
2,639

Deferred income taxes
—

 
9

 
11

 
206

 
(1
)
 
225

Uncertain tax positions
—

 
6

 
8

 
136

 
—

 
150

Benefit obligations
—

 
—

 
870

 
207

 
—

 
1,077

Other liabilities
—

 
40

 
115

 
209

 
(69
)
 
295

Total noncurrent liabilities
—

 
2,272

 
1,834

 
2,297

 
(2,017
)
 
4,386

Total Celanese Corporation stockholders' equity
2,944

 
2,910

 
3,404

 
3,046

 
(9,360
)
 
2,944

Noncontrolling interests
—

 
—

 
—

 
191

 
—

 
191

Total equity
2,944

 
2,910

 
3,404

 
3,237

 
(9,360
)
 
3,135

Total liabilities and equity
2,945

 
7,692

 
7,340

 
6,986

 
(15,253
)
 
9,710

CELANESE CORPORATION AND SUBSIDIARIES
UNAUDITED CONSOLIDATING BALANCE SHEET
 
As of December 31, 2013
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
ASSETS
 

 
 

 
 

 
 

 
 

 
 

Current Assets
 

 
 

 
 

 
 

 
 

 
 

Cash and cash equivalents
—

 
—

 
284

 
700

 
—

 
984

Trade receivables - third party and affiliates
—

 
—

 
131

 
877

 
(141
)
 
867

Non-trade receivables, net
33

 
482

 
2,166

 
586

 
(2,924
)
 
343

Inventories, net
—

 
—

 
243

 
622

 
(61
)
 
804

Deferred income taxes
—

 
—

 
74

 
58

 
(17
)
 
115

Marketable securities, at fair value
—

 
—

 
41

 
—

 
—

 
41

Other assets
—

 
5

 
15

 
24

 
(16
)
 
28

Total current assets
33

 
487

 
2,954

 
2,867

 
(3,159
)
 
3,182

Investments in affiliates
2,667

 
4,458

 
1,677

 
594

 
(8,555
)
 
841

Property, plant and equipment, net
—

 
—

 
969

 
2,456

 
—

 
3,425

Deferred income taxes
—

 
—

 
248

 
49

 
(8
)
 
289

Other assets
—

 
1,965

 
144

 
285

 
(2,053
)
 
341

Goodwill
—

 
—

 
305

 
493

 
—

 
798

Intangible assets, net
—

 
—

 
64

 
78

 
—

 
142

Total assets
2,700

 
6,910

 
6,361

 
6,822

 
(13,775
)
 
9,018

LIABILITIES AND EQUITY
Current Liabilities
 

 
 

 
 

 
 

 
 

 
 

Short-term borrowings and current installments of long-term debt - third party and affiliates
—

 
1,713

 
122

 
373

 
(2,031
)
 
177

Trade payables - third party and affiliates
—

 
—

 
312

 
628

 
(141
)
 
799

Other liabilities
1

 
28

 
441

 
513

 
(442
)
 
541

Deferred income taxes
—

 
17

 
—

 
10

 
(17
)
 
10

Income taxes payable
—

 
—

 
460

 
32

 
(474
)
 
18

Total current liabilities
1

 
1,758

 
1,335

 
1,556

 
(3,105
)
 
1,545

Noncurrent Liabilities
 
 
 
 
 
 
 
 
 
 
 
Long-term debt
—

 
2,468

 
825

 
1,646

 
(2,052
)
 
2,887

Deferred income taxes
—

 
8

 
—

 
225

 
(8
)
 
225

Uncertain tax positions
—

 
6

 
16

 
178

 
—

 
200

Benefit obligations
—

 
—

 
943

 
232

 
—

 
1,175

Other liabilities
—

 
3

 
91

 
202

 
(9
)
 
287

Total noncurrent liabilities
—

 
2,485

 
1,875

 
2,483

 
(2,069
)
 
4,774

Total Celanese Corporation stockholders' equity
2,699

 
2,667

 
3,151

 
2,783

 
(8,601
)
 
2,699

Noncontrolling interests
—

 
—

 
—

 
—

 
—

 
—

Total equity
2,699

 
2,667

 
3,151

 
2,783

 
(8,601
)
 
2,699

Total liabilities and equity
2,700

 
6,910

 
6,361

 
6,822

 
(13,775
)
 
9,018
Schedule of Consolidating Statement of Cash Flows
CELANESE CORPORATION AND SUBSIDIARIES
UNAUDITED INTERIM CONSOLIDATING STATEMENT OF CASH FLOWS
 
Nine Months Ended September 30, 2014
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
Net cash provided by (used in) operating activities
303

 
444

 
573

 
304

 
(828
)
 
796

Investing Activities
 

 
 

 
 

 
 

 
 

 
 

Capital expenditures on property, plant and equipment
—

 
—

 
(142
)
 
(47
)
 
—

 
(189
)
Acquisitions, net of cash acquired
—

 
—

 
—

 
—

 
—

 
—

Proceeds from sale of businesses and assets, net
—

 
—

 
—

 
—

 
—

 
—

Deferred proceeds from Kelsterbach plant relocation
—

 
—

 
—

 
—

 
—

 
—

Capital expenditures related to Kelsterbach plant relocation
—

 
—

 
—

 
—

 
—

 
—

Capital expenditures related to Fairway Methanol LLC
—

 
—

 
(39
)
 
(236
)
 
—

 
(275
)
Return of capital from subsidiary
—

 
28

 
51

 
—

 
(79
)
 
—

Contributions to subsidiary
—

 
—

 
(143
)
 
—

 
143

 
—

Intercompany loan receipts (disbursements)
—

 
4

 
543

 
—

 
(547
)
 
—

Other, net
—

 
—

 
(8
)
 
(5
)
 
—

 
(13
)
Net cash provided by (used in) investing activities
—

 
32

 
262

 
(288
)
 
(483
)
 
(477
)
Financing Activities
 

 
 

 
 

 
 

 
 

 
 

Short-term borrowings (repayments), net
—

 
(543
)
 
13

 
(1
)
 
543

 
12

Proceeds from short-term borrowings
—

 
—

 
—

 
47

 
—

 
47

Repayments of short-term borrowings
—

 
—

 
—

 
(70
)
 
—

 
(70
)
Proceeds from long-term debt
—

 
387

 
—

 
—

 
—

 
387

Repayments of long-term debt
—

 
(7
)
 
(4
)
 
(12
)
 
4

 
(19
)
Purchases of treasury stock, including related fees
(201
)
 
—

 
—

 
—

 
—

 
(201
)
Dividends to parent
—

 
(303
)
 
(303
)
 
(222
)
 
828

 
—

Contributions from parent
—

 
—

 
—

 
143

 
(143
)
 
—

Stock option exercises
4

 
—

 
—

 
—

 
—

 
4

Series A common stock dividends
(106
)
 
—

 
—

 
—

 
—

 
(106
)
Return of capital to parent
—

 
—

 
—

 
(79
)
 
79

 
—

Contribution from noncontrolling interest
—

 
—

 
—

 
194

 
—

 
194

Other, net
—

 
(10
)
 
(1
)
 
—

 
—

 
(11
)
Net cash provided by (used in) financing activities
(303
)
 
(476
)
 
(295
)
 
—

 
1,311

 
237

Exchange rate effects on cash and cash equivalents
—

 
—

 
—

 
(30
)
 
—

 
(30
)
Net increase (decrease) in cash and cash equivalents
—

 
—

 
540

 
(14
)
 
—

 
526

Cash and cash equivalents as of beginning of period
—

 
—

 
284

 
700

 
—

 
984

Cash and cash equivalents as of end of period
—

 
—

 
824

 
686

 
—

 
1,510

CELANESE CORPORATION AND SUBSIDIARIES
UNAUDITED INTERIM CONSOLIDATING STATEMENT OF CASH FLOWS
 
Nine Months Ended September 30, 2013
 
Parent
Guarantor
 
Issuer
 
Subsidiary
Guarantors
 
Non-
Guarantors
 
Eliminations
 
Consolidated
 
(In $ millions)
Net cash provided by (used in) operating activities
144

 
58

 
650

 
44

 
(288
)
 
608

Investing Activities
 

 
 

 
 

 
 

 
 

 
 

Capital expenditures on property, plant and equipment
—

 
—

 
(112
)
 
(87
)
 
—

 
(199
)
Acquisitions, net of cash acquired
—

 
—

 
—

 
—

 
—

 
—

Proceeds from sale of businesses and assets, net
—

 
—

 
—

 
13

 
—

 
13

Deferred proceeds from Kelsterbach plant relocation
—

 
—

 
—

 
—

 
—

 
—

Capital expenditures related to Kelsterbach plant relocation
—

 
—

 
—

 
(6
)
 
—

 
(6
)
Capital expenditures related to Fairway Methanol LLC
—

 
—

 
(60
)
 
—

 
—

 
(60
)
Return of capital from subsidiary
—

 
—

 
—

 
—

 
—

 
—

Contributions to subsidiary
—

 
—

 
(20
)
 
—

 
20

 
—

Intercompany loan receipts (disbursements)
—

 
4

 
(92
)
 
—

 
88

 
—

Other, net
—

 
—

 
(26
)
 
(12
)
 
—

 
(38
)
Net cash provided by (used in) investing activities
—

 
4

 
(310
)
 
(92
)
 
108

 
(290
)
Financing Activities
 

 
 

 
 

 
 

 
 

 
 

Short-term borrowings (repayments), net
—

 
92

 
(4
)
 
(8
)
 
(92
)
 
(12
)
Proceeds from short-term borrowings
—

 
—

 
—

 
154

 
—

 
154

Repayments of short-term borrowings
—

 
—

 
—

 
(51
)
 
—

 
(51
)
Proceeds from long-term debt
—

 
24

 
50

 
—

 
—

 
74

Repayments of long-term debt
—

 
(32
)
 
(119
)
 
(45
)
 
4

 
(192
)
Purchases of treasury stock, including related fees
(102
)
 
—

 
—

 
—

 
—

 
(102
)
Dividends to parent
—

 
(144
)
 
(144
)
 
—

 
288

 
—

Contributions from parent
—

 
—

 
—

 
20

 
(20
)
 
—

Stock option exercises
3

 
—

 
—

 
—

 
—

 
3

Series A common stock dividends
(55
)
 
—

 
—

 
—

 
—

 
(55
)
Return of capital to parent
—

 
—

 
—

 
—

 
—

 
—

Contribution from noncontrolling interest
—

 
—

 
—

 
—

 
—

 
—

Other, net
—

 
(2
)
 
—

 
—

 
—

 
(2
)
Net cash provided by (used in) financing activities
(154
)
 
(62
)
 
(217
)
 
70

 
180

 
(183
)
Exchange rate effects on cash and cash equivalents
—

 
—

 
—

 
6

 
—

 
6

Net increase (decrease) in cash and cash equivalents
(10
)
 
—

 
123

 
28

 
—

 
141

Cash and cash equivalents as of beginning of period
10

 
—

 
275

 
674

 
—

 
959

Cash and cash equivalents as of end of period
—

 
—

 
398

 
702

 
—

 
1,100