Definitions and Use of Certain Terms in Pro Forma Financial Information Sample Contracts

DEFINITIONS AND USE OF CERTAIN TERMS IN PRO FORMA FINANCIAL INFORMATION
Definitions and Use of Certain Terms in Pro Forma Financial Information • September 8th, 2006 • Aleris International, Inc. • 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:

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