Exhibit 99.3

CELANESE CORPORATION AND SUBSIDIARIES
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

								Additions
				Balance at beginning of period				Charged to Costs and Expenses				Charged to Other Accounts				Deductions				Balance at end of period
				(in $ millions)
Predecessor
Year Ended December 31, 2001
Deducted from asset accounts:
Allowance for doubtful accounts					18				6				—				(6)	(a)			18
Valuation allowance for deferred tax assets					242				—				—				(67	)			175
Year Ended December 31, 2002
Deducted from asset accounts:
Allowance for doubtful accounts					18				6				—				(3)	(a)			21
Valuation allowance for deferred tax assets					175				—				—				(1	)			174
Year Ended December 31, 2003
Deducted from asset accounts:
Allowance for doubtful accounts					21				4				—				(3)	(a)			22
Valuation allowance for deferred tax assets					174				—				—				(14	)			160
Period Ended March 31, 2004
Successor
Deducted from asset accounts:
Allowance for doubtful accounts					22				1				—				(1)	(a)			22
Valuation allowance for deferred tax assets					160				—				—				—				160
Period Ended December 31, 2004
Deducted from assets accounts:
Allowance for doubtful accounts					22				4				—				(4)	(a)			22
Valuation allowance for deferred tax assets					160				113				390	(b)			(73	)			590

(a)	Includes foreign currency translation effects and uncollected accounts written off, net of recoveries

(b)	Represents amount charged to goodwill as a result of purchase accounting.

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