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BUSINESS AND SUMMARY OF ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2025

Accounting Policies [Abstract]

Schedule of error corrections affecting Adjusted EBITDA

The impact of these revisions is presented below:

						Three months ended June 30, 2025																		Three months ended March 31, 2025
(in millions of U.S. dollars)						As published						Adjustment						Revised						As published						Adjustment						Revised
A&T						78						6						84						75						7						82
P&ARP						74												74						60												60
AS&I						18												18						16												16
H&C						(12)												(12)						(11)												(11)
Segment Adjusted EBITDA						159						6						165						140						7						147
Metal price lag						(13)						(6)						(19)						46						(7)						39
						Three months ended June 30, 2024																		Year ended December 31, 2024
(in millions of U.S. dollars)						As published						Adjustment						Revised						As published						Adjustment						Revised
A&T						90						4						94						285						7						292
P&ARP						66												66						242												242
AS&I						30												30						74												74
H&C						(6)												(6)						(33)												(33)
Segment Adjusted EBITDA						180						4						184						568						7						575
Metal price lag						45						(4)						41						55						(7)						48

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- References

No definition available.

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- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-7

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

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