0001193125-06-187573 Sample Contracts

DEFINITIONS AND USE OF CERTAIN TERMS IN PRO FORMA FINANCIAL INFORMATION
Aleris International, Inc. • September 8th, 2006 • Secondary smelting & refining of nonferrous metals

The unaudited pro forma condensed combined balance sheet reflects the following pro forma adjustments and the preliminary purchase price allocation for Corus Aluminum as further described below:

Sample 1
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