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 31,2003                |  |                         |   |                        |  |                   |    |       |  |                  |    |                  |  |   |    |                  |  |   |   |   |
| 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    |                        |  |                   | 107     |       |  |                  | 448     |   (b)  |  |   | (73     | )                |  |   | 642    |   |
| Period Ended December 31,2005             |  |                         |   |                        |  |                   |    |       |  |                  |    |                  |  |   |    |                  |  |   |   |   |
| Deductedfrom assetsaccounts:              |  |                         |   |                        |  |                   |    |       |  |                  |    |                  |  |   |    |                  |  |   |   |   |
| Allowancefor doubtfulaccounts             |  |                         | 22     |                        |  |                   | 2       |       |  |                  | — |                  |  |   | (8)     |   (a)  |  |   | 16     |   |
| Valuationallowance for deferred taxassets |  |                         | 642    |                        |  |                   | (3      | )     |  |                  | 73      |   (b)  |  |   | (31     | )(c)             |  |   | 681    |   |
|                                           |

|  |
|--|
|  |  |
|  |

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

|     |                                                                                                                   |
|-----|-------------------------------------------------------------------------------------------------------------------|
| (b) | Representsamount charged to goodwill as a result of purchase accounting andaccumulated other comprehensiveincome. |

|     |                                                                                                                     |
|-----|---------------------------------------------------------------------------------------------------------------------|
| (c) | Representsreversal of valuation allowance on German deferred tax assets,primarily net operating loss carryforwards. |

----