Exhibit99.3

CELANESE HOLDINGS LLC AND SUBSIDIARIESSCHEDULE IIVALUATION AND QUALIFYINGACCOUNTS

|                                           |  |                              |        |                             |  |                        |         |            |  |                       |         |        |  |        |         |                       |  |        |        |        |  |  |
|-------------------------------------------|--|------------------------------|--------|-----------------------------|--|------------------------|---------|------------|--|-----------------------|---------|--------|--|--------|---------|-----------------------|--|--------|--------|--------|--|--|
|                                      |  |                         |        | Additions                   |  |                   |         |       |
|                                      |  | Balanceat beginningof period |        | Charged to CostsandExpenses |  | ChargedtoOtherAccounts |         | Deductions |  | Balanceatend ofperiod |
|                                      |  | (in $millions)               |
| **Predecessor**                           |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| **YearEnded December 31,2001**            |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| Deductedfrom assetaccounts:               |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| Allowancefor doubtfulaccounts             |  |                         | 18     |                        |  |                   | 6       |       |  |                  | — |   |  |   | (6)     |   (a)  |  |   | 18     |   |
| Valuationallowance for deferred taxassets |  |                         | 242    |                        |  |                   | — |       |  |                  | — |   |  |   | (67     | )                |  |   | 175    |   |
| **YearEnded December 31,2002**            |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| Deductedfrom assetaccounts:               |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| Allowancefor doubtfulaccounts             |  |                         | 18     |                        |  |                   | 6       |       |  |                  | — |   |  |   | (3)     |   (a)  |  |   | 21     |   |
| Valuationallowance for deferred taxassets |  |                         | 175    |                        |  |                   | — |       |  |                  | — |   |  |   | (1      | )                |  |   | 174    |   |
| **YearEnded December 31,2003**            |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| Deductedfrom assetaccounts:               |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| Allowancefor doubtfulaccounts             |  |                         | 21     |                        |  |                   | 4       |       |  |                  | — |   |  |   | (3)     |   (a)  |  |   | 22     |   |
| Valuationallowance for deferred taxassets |  |                         | 174    |                        |  |                   | — |       |  |                  | — |   |  |   | (14     | )                |  |   | 160    |   |
| **PeriodEnded March 31,2004**             |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| **Successor**                             |  |
| Deductedfrom assetaccounts:               |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| Allowancefor doubtfulaccounts             |  |                         | 22     |                        |  |                   | 1       |       |  |                  | — |   |  |   | (1)     |   (a)  |  |   | 22     |   |
| Valuationallowance for deferred taxassets |  |                         | 160    |                        |  |                   | — |       |  |                  | — |   |  |   | — |                  |  |   | 160    |   |
| **PeriodEnded December 31,2004**          |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| Deductedfrom assetsaccounts:              |  |                         |   |                        |  |                   |    |       |  |                  |    |   |  |   |    |                  |  |   |   |   |
| Allowancefor doubtfulaccounts             |  |                         | 22     |                        |  |                   | 4       |       |  |                  | — |   |  |   | (4)     |   (a)  |  |   | 22     |   |
| Valuationallowance for deferred taxassets |  |                         | 160    |                        |  |                   | 113     |       |  |                  | 390     |   |  |   | (73     | )                |  |   | 590    |   |
|                                           |

|  |
|--|
|  |  |
|  |

|     |                                                                                                     |
|-----|-----------------------------------------------------------------------------------------------------|
| (a) | Includesforeign currency translation effects and uncollected accounts writtenoff, net of recoveries |

----