ÀÖÌìÌÃfun88(ÖйúÇø)¹Ù·½ÍøÕ¾

6. RESTRUCTURING, IMPAIRMENT AND PLANT CLOSING COSTS

ÌýÌýÌýÌýÌýÌýÌýÌýAs of JuneÌý30, 2013 and DecemberÌý31, 2012, accrued restructuring costs by type of cost and initiative consisted of the following (dollars in millions):

ÌýÌýÌýÌýÌýÌýÌýÌýDetails with respect to our reserves for restructuring, impairment and plant closing costs are provided below by segment and initiative (dollars in millions):

ÌýÌýÌýÌýÌýÌýÌýÌýDetails with respect to cash and non-cash restructuring charges for the periods ended JuneÌý30, 2013 and 2012 by initiative are provided below (dollars in millions):

Ìý

2013 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2013, our Polyurethanes segment recorded charges of $3Ìýmillion and reversed charges of $5Ìýmillion related to workforce reductions in association with our program to reduce annualized fixed costs by approximately $75Ìýmillion. Our Polyurethanes segment also recorded pension-related settlement charges of $5Ìýmillion related to this program.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2013, our Performance Products segment recorded charges of $4Ìýmillion primarily related to workforce reductions in our Australian operation. We expect to incur additional charges of $1Ìýmillion through December 2013, also related to this initiative.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2013, our Advanced Materials segment recorded charges of $28Ìýmillion primarily related to workforce reductions in association with our global transformational change program designed to improve the segment's manufacturing efficiencies. Our Advanced Materials segment also recorded a $1Ìýmillion noncash charge for asset impairments and reversed charges of $2Ìýmillion related to this initiative. We expect to incur additional charges of $7Ìýmillion through March 2014, also related to this initiative.

ÌýÌýÌýÌýÌýÌýÌýÌýOn SeptemberÌý27, 2011, we announced plans to implement a significant restructuring of our Textile Effects business, including the closure of our production facilities and business support offices in Basel, Switzerland, as part of an ongoing strategic program aimed at improving the Textile Effects segment's long-term global competitiveness. In connection with this plan, during the six months ended JuneÌý30, 2013, our Textile Effects segment recorded charges of $19Ìýmillion for long-term fixed cost contracts, $8Ìýmillion for decommissioning, $2Ìýmillion for other restructuring and $1Ìýmillion for workforce reduction and reversed charges of $2Ìýmillion related to workforce reduction associated with this initiative. We expect to incur additional charges of $66Ìýmillion through March 2014, also related to this initiative.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2013, our Pigments segment recorded charges of $3Ìýmillion primarily related to the closure of our Grimsby, U.K. plant.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2013, our Corporate and other segment recorded charges of $8Ìýmillion primarily related to workforce reductions in association with a reorganization of our global information technology organization.

2012 RESTRUCTURING ACTIVITIES

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2012, our Polyurethanes segment recorded charges of $5Ìýmillion primarily related to fixed cost reduction programs.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2012, our Advanced Materials segment recorded charges of $3Ìýmillion primarily related to the reorganization of our global business structure and the relocation of our divisional headquarters from Basel, Switzerland to The Woodlands, Texas.

ÌýÌýÌýÌýÌýÌýÌýÌýOn SeptemberÌý27, 2011, we announced plans to implement a significant restructuring of our Textile Effects segment, including the closure of our production facilities and business support offices in Basel, Switzerland, as part of an ongoing strategic program aimed at improving the Textile Effects segment's long-term global competitiveness. In connection with this plan, during the six months ended JuneÌý30, 2012, we recorded restructuring charges of $3Ìýmillion and a $1Ìýmillion noncash charge for asset impairments. In addition, during the six months ended JuneÌý30, 2012, our Textile Effects segment recorded charges of $2Ìýmillion primarily related to the closure of our St.ÌýFons, France facility and a global transfer pricing initiative. Also during the six months ended JuneÌý30, 2012, we reversed $13Ìýmillion of reserves that were primarily related to workforce reductions that were no longer required at our production facility in Langweid, Germany, the consolidation of manufacturing activities and processes at our site in Basel, Switzerland and closure of our production facilities in Basel, Switzerland.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the six months ended JuneÌý30, 2012, our Pigments segment recorded charges of $3Ìýmillion related to the closure of our Grimsby, U.K. plant.