SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549

**FORM 10-Q**

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)OF THESECURITIES EXCHANGE ACT OF 1934

**For the quarterly period endedSeptember 30, 2002**

Commission file number 1-3677

**ALCAN INC.**(Exact name of registrant as specified in itscharter)

| **CANADA**                      |    Inapplicable           |
|---------------------------------|-------------------------------------|
| (State or Other Jurisdiction of | (I.R.S. EmployerIdentification No.) |
| Incorporation or Organization)  |                                |

**1188 Sherbrooke Street West,Montreal, Quebec, Canada H3A 3G2**(Address of Principal Executive Offices and PostalCode)

**(514) 848-8000**(Registrant's Telephone Number, including AreaCode)

Indicateby check mark whether the registrant (1) has filed all reports required to befiled by Section 13 or 15(d) of the Securities Exchange Act of 1934 during thepreceding 12 months (or for such shorter period that the registrant wasrequired to file such reports), and (2) has been subject to such filingrequirements for the past 90 days.

Yes P    No ____

AtSeptember 30, 2002, the registrant had 321,308,059 shares of common stock(without nominal or par value) outstanding.

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**TABLE OF CONTENTS**

PART I - FinancialInformation

       Item 1 - Financial Statements

       Notes To InterimConsolidated Financial Statements

       Item 2 - Management's Discussion and Analysis of Financial Conditions andResults of Operations

       Item 4 - Controls and Procedures

PART II - OtherInformation

       Item 6 (a) - Exhibits

       Item 6 (b) - Report on Form 8-K

SIGNATURE

       Certification

 

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**PART I -  FINANCIAL INFORMATION**

In this report, all dollar amounts are stated in  U.S. dollars and all quantities in metric tons, or tonnes, unless indicated  otherwise.  A tonne is 1,000 kilograms,  or 2,204.6 pounds.  The word  "Company" refers to Alcan Inc. and, where applicable, one or more  consolidated subsidiaries.

**Item 1.  Financial Statements**

**ALCAN INC.**

| **INTERIM  CONSOLIDATED STATEMENT OF INCOME**(unaudited)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        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| **Periods  ended September 30**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | **2002** | 2001 | **2002** | 2001 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | (restated-note  2) |   | (restated-note  2) |
|  
**Sales  and operating revenues**

**3,224**

3,157

**9,360**

9,589

 
**Costs and  expenses**

 
Costs of sales and operating expenses

**2,546**

2,484

**7,397**

7,535

 
Depreciation and amortization

**213**

204

**635**

604

 
Selling, administrative and general expenses

**136**

136

**417**

407

 
Research and development expenses

**28**

31

**83**

98

 
Interest (note 12)

**52**

70

**152**

190

 
Restructuring, impairment  and other special

 
charges  (note 5)

**6**

-

**27**

-

 
Other expenses (income) - net (notes 2 and 10)

**(9)**

(1)

**41**

121
   
 
**2,972**

2,924

**8,752**

8,955
   
 
Income before income taxes and other items 

**252**

233

**608**

634

 
Income taxes (note 8)

**63**

67

**263**

226
   
 
Income before other items

**189**

166

**345**

408

 
Equity income (loss)

**(1)**

(1)

**2**

2

 
Minority interests

**3**

3

**1**

3
   
 
**Net  income before amortization of goodwill**

**191**

168

**348**

413

 
Amortization of goodwill (notes 2 and 7)

**-**

19

**-**

55
   
 
**Net income**

**191**

149

**348**

358

 
Dividends on preference shares

**1**

2

**3**

6

 
**Net income attributable to**

 
**common shareholders**

**190**

147

**345**

352
   
 
**Net income per common share before**

 
**amortization of goodwill - basic**

**0.59**

0.52

**1.07**

1.27

 
Amortization of goodwill per common share

**-**

0.06

**-**

0.17
   
 
**Net income  per common share - basic (note 3)**

**0.59**

0.46

**1.07**

1.10
   
 
**Net income  per common share - diluted (note 3)**

**0.59**

0.46

**1.07**

1.09
   
 
**Dividends  per common share**

**0.15**

0.15

**0.45**

0.45
    
*The accompanying notes are an integral part of theinterim financial statements.*

2

**ALCAN INC.**

 

**INTERIM CONSOLIDATED  STATEMENT OF RETAINED EARNINGS**(unaudited)

**Nine months ended September 30***(in  millions of US$)*

**2002**

2001
   
**Retained  earnings - beginning of period**

 
As previously reported

**4,095**

4,290

 
Accounting changes (note 2)

 
·  Unamortized exchange loss

**(21)**

(18)

 
·  Impairment of goodwill as at January 1, 2002

**(748)**

-
   
As restated
**3,326**

4,272

Net income

**348**

358

Dividends

 
·  Common

**(144)**

(143)

 
·  Preference

**(3)**

(6)
   
**Retained  earnings - end of period**

**3,527**

4,481
 
*The accompanying notes are an integral part of theinterim financial statements.*

 

3

 
**ALCAN INC.**

 

 **INTERIM CONSOLIDATED BALANCE SHEET**(unaudited for 2002)
 
*(in millions of US$)*

**September  30, 2002**

December 31, 2001
      
(restated  - note 2)

**ASSETS**

**Current  assets**

 
Cash and time  deposits

**131**

119

 
Trade  receivables

 
(net of  allowances of $55 in 2002 and $52 in 2001)

**1,367**

1,216

 
Other  receivables

**414**

532

 
Inventories

 
 ·  Aluminum operating segments

 
    ·  Aluminum

**878**

875

 
    ·  Raw materials

**405**

413

 
    ·  Other supplies

**292**

269
       
**1,575**

1,557

 
 ·  Packaging operating segment

**396**

393
   
 
 

**1,971**

1,950
   
**Total  current assets**

**3,883**

3,817
   
 
Deferred  charges and other assets

**728**

716

 
Property, plant  and equipment

 
 ·  Cost (excluding Construction work in progress)

**17,191**

16,225

 
 ·  Construction work in progress

**706**

613

 
 ·  Accumulated depreciation

**(7,869)**

(7,136)
   
 
 

**10,028**

9,702
   
 
Intangible  assets, net of accumulated amortization

 
of $47 in  2002 and $27 in 2001 (note 7)

**316**

298

 
Goodwill (note  7)

**2,292**

2,925
   
 
**Total assets**

**17,247**

17,458
   
*The accompanying notes are an integral part of the interimfinancial statements.*

 

4

**ALCAN INC.**

 

**INTERIM CONSOLIDATED  BALANCE SHEET (cont'd)**(unaudited for 2002)

*(in millions of US$)*

**September  30, 2002**

December 31, 2001
      
(restated  - note 2)

**LIABILITIES  AND SHAREHOLDERS' EQUITY**

**Current  liabilities**

 
Payables and  accrued liabilities

**2,161**

2,328

 
Short-term  borrowings

**386**

555

 
Debt maturing  within one year (note 10)

**612**

652
   
 
**3,159**

3,535
   
 
Debt not  maturing within one year (note 10)

**3,042**

2,884

 
Deferred  credits and other liabilities

**1,291**

1,131

 
Deferred income  taxes

**1,090**

1,006

 
Minority  interests

**139**

132

 
**Shareholders' equity**

 
Redeemable non-retractable preference shares

**160**

160

 
Common shareholders' equity

 
 ·  Common shares

**4,699**

4,687

 
 ·  Retained earnings

**3,527**

4,074

 
 ·  Deferred translation adjustments

**140**

(151)
      
**8,366**

8,610
   
 
**8,526**

8,770
   
 
Commitments  and contingencies (note 11)

 

 

 
**Total liabilities and shareholders'  equity**

**17,247**

17,458
   
** ***The accompanying notes are an integral part ofthe interim financial statements.*

 

5
 
**ALCAN INC.**

** **
**INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS**(unaudited)
** **

Third Quarter

Nine Months
   
**Periods  ended September 30***(in millions of US$)*

**2002**

2001

**2002**

2001
         
 (restated-note 2)
   
(restated-note  2)

**Operating  activities**

 
Net income

**191**

149

**348**

358

 
Adjustments to determine cash from 

 
operating  activities:

 
Depreciation and amortization

**213**

204

**635**

604

 
Amortization of goodwill

**-**

19

**-**

55

 
Deferred income taxes

**18**

9

**57**

(1)

 
Asset impairment provisions

**13**

-

**22**

-

 
Loss on sale of businesses

**-**

-

**-**

122

 
Change in operating working capital

 
 · Change in receivables

**34**

(4)

**74**

(85)

 
 · Change in inventories

**37**

82

**60**

(22)

 
 · Change in payables

**(79)**

(98)

**(166)**

(208)

 
 · Total change in operating working capital
   
 
 

**(8)**

(20)

**(32)**

(315)

 
Change in deferred charges,

 
other  assets, deferred credits 

 
and other liabilities - net

**(20)**

11

**44**

(64)

 
Other - net

**13**

3

**4**

11
   
**Cash  from operating activities**

**420**

375

**1,078**

770
    
*The accompanying notes are an integral part of theinterim financial statements.*

 

6

 

**ALCAN INC.**

**INTERIM CONSOLIDATED STATEMENT OF CASH  FLOWS (cont'd)**(unaudited)

** **

Third Quarter

Nine Months
   
**Periods  ended September 30***(in millions of US$)*

**2002**

2001

**2002**

2001
         
(restated-note  2)
   
(restated-note  2)
**Financing  activities**            
 
New  debt

**503**

9

**685**

1,828

 
Debt  repayments 

**(542)**

(170)

**(734)**

(1,476)
       
**(39)**

(161)

**(49)**

352

 
Short-term  borrowings - net

**(13)**

131

**(189)**

(143)

 
Common  shares issued

**2**

1

**12**

58

 
Dividends 

 
· Alcan  shareholders

 
(including preference)

**(49)**

(50)

**(147)**

(149)

 
· Minority interests

**(2)**

(1)

**(5)**

(2)
   
 
**Cash from (used for)  financing activities**

**(101)**

(80)

**(378)**

116
   
 
**Investment activities**

 
Property,  plant and equipment

**(163)**

(232)

**(425)**

(729)

 
Business  acquisitions (note 13)

**(165)**

-

**(337)**

(401)

 
Net proceeds  from disposal of businesses,

 
investments and other assets

**19**

12

**66**

206
   
 
**Cash used for  investment activities**

**(309)**

(220)

**(696)**

(924)

 
Effect  of exchange rate changes on cash

 
and time deposits

**-**

10

**8**

-
   
 
**Increase (decrease) in  cash**

 
**and time deposits**

**10**

85

**12**

(38)

 
 
Cash  and time deposits - beginning of period

**121**

138

**119**

261
   
 
Cash  and time deposits - end of period

**131**

223

**131**

223
   
*The accompanying notes are an integral part of the interimfinancial statements.*

 

7

**ALCAN  INC.NOTES TO INTERIM CONSOLIDATED FINANCIAL  STATEMENTS  September 30, 2002  (Unaudited)**

*(in millions of US$, except  per share amounts)*

**1.   ACCOUNTING  POLICIES**

The unaudited interim consolidated financial statements are based upon  accounting policies and methods of their application consistent with those  used and described in the Company's annual financial statements, except for  the accounting changes described in note 2.   The interim financial statements do not include all of the financial  statement disclosures included in the annual financial statements prepared in  accordance with Canadian generally accepted accounting principles (GAAP) and  therefore should be read in conjunction with the most recent annual financial  statements.

**2.   ACCOUNTING  CHANGES**

Goodwill and Other Intangible Assets

On January 1, 2002, the Company adopted the new standard of the  Canadian Institute of Chartered Accountants (CICA) concerning goodwill and  other intangible assets.  Under this  standard, goodwill and other intangible assets with an indefinite life are no  longer amortized but are carried at the lower of carrying value and fair  value.  Goodwill and other intangible  assets with an indefinite life are tested for impairment on an annual basis.

An impairment of $748 was identified in the goodwill balance as at  January 1, 2002 and was charged to opening retained earnings in 2002. Any  further impairment arising subsequent to January 1, 2002 will be taken  as a charge against income. As a result of the new standard, the Company no  longer amortizes goodwill.  In 2001,  the amounts of goodwill amortization for the third quarter and nine months  were $19 and $55, respectively.

Business Combinations

As of January 1, 2002, the Company has adopted the new standard of the  CICA for business combinations.  All  business combinations are now required to be accounted for under the purchase  method.

Deferred Foreign Exchange Translation Gains and Losses

As of January 1, 2002, the Company no longer amortizes the exchange  gains and losses arising on the translation of long-term foreign currency  denominated monetary assets and liabilities that have a fixed or  ascertainable life extending beyond the end of the following fiscal  year.  These exchange gains and losses  are now absorbed in income immediately.

This standard has been applied retroactively and consequently, prior  years' financial statements have been restated.  At December 31, 2001, Retained earnings  have been decreased by $21 (2000: $18) and Deferred charges and other  assets have been reduced by $21 (2000: $18). The transfer of an  unamortized exchange loss of $21 (2000: $18) to Retained earnings from  Deferred charges and other assets pertains to the long-term foreign currency  denominated monetary assets and liabilities that existed at each year-end.

In the third quarter and nine months of 2002, an exchange loss of nil  and $4 (2001: $2 and $4), respectively, on the translation of long-term  foreign currency denominated monetary assets and liabilities, has been  included in Other expenses (income) - net.

 

8

**2.   ACCOUNTING  CHANGES (cont'd)**

Stock-based  Compensation

The CICA issued a new standard relating to the measurement of stock  options and other stock-based compensation effective January 1, 2002.  Starting in the third quarter, this  standard is being applied to both options granted after January 1, 2002 and  unvested options outstanding at that date. This standard, which has been  applied prospectively, encourages but does not require that the fair value  method be used for transactions with employees.  For the first and second quarter, the  standard was applied only to options granted after January 1, 2002.  If this standard had also been applied to  the unvested options outstanding as at January 1, 2002, net income would have  been reduced in the first quarter by $6 (net income per common share - basic  and diluted by $0.03) and in the second quarter by $1 (net income per common  share - basic and diluted by nil).  The  method used by the Company is consistent with these new requirements;  therefore, the Company is continuing to account for stock options granted to  employees in the same manner as previously done.  The Company will continue to provide the  required disclosures in connection with the fair value method in its  quarterly and annual financial statements. Stock compensation arrangements  that can be settled in cash result in the recognition of compensation  expense.  If the Company had elected to  recognize compensation expense for the options using the fair value method  prescribed by this accounting standard, net income would have been reduced by  $2 and $9 for the third quarter and nine months ended September 30, 2002,  respectively and net income per common share (basic and diluted) would have  been reduced by nil and $0.03 for the third quarter and nine months ended  September 30, 2002, respectively.

The fair value of each option grant is estimated on the date of grant  using the Black-Scholes option pricing model with the following weighted  average assumptions used for the option grants in the third quarter and nine  months of 2002: dividend yield of 1.63% and 1.65%; expected volatility of  36.01% and 35.74%; risk-free interest rate of 3.22% and 3.50%; respectively,  and an expected life of 6 years.  The  weighted average fair values of options granted in the third quarter and nine  months of 2002 were $7.68 and $8.65 per share, respectively, and are being  amortized over their respective vesting periods.

Hedging Relationships

The CICA issued an accounting guideline which establishes certain  conditions for when hedge accounting may be applied and which is effective  for fiscal years beginning on or after July 1, 2003.  The Company is studying the new guideline  but has not yet determined its impact.

 

9
 
**3.   NET INCOME PER COMMON SHARE**

The following table outlines the calculation of basic and diluted net  income per common share.
     Third Quarter  Nine Months   
** **

**2002**

2001

**2002**

2001
   
Numerator for basic and diluted  net income

per common share:

Net income attributable to  common

shareholders (restated for 2001  - note 2)

**190**

147

**345**

352
   
Denominator (number of common shares in millions):

Denominator for basic net  income per 

common share - weighted average  of 

outstanding shares

**321**

321

**321**

320

Effect of dilutive stock  options

**1**

1

**2**

1
   
Denominator for diluted net  income per

common share - adjusted  weighted average

of outstanding shares

**322**

322

**323**

321
   
Net income per common share -  basic

**0.59**

0.46

**1.07**

1.10
   
Net income per common share -  diluted

**0.59**

0.46

**1.07**

1.09
   
 
As at September 30, 2002, there  were 321,308,059 (2001 : 320,844,342)  common shares outstanding.
 

10

**4.   RECONCILIATION OF CANADIAN AND U.S.  GAAP**

Differences relate  principally to accounting for foreign currency translation, derivatives,  post-retirement benefits, "available for sale" securities and  goodwill impairment identified as at January 1, 2002.  Refer to the Company's 2001 Annual Report  for an explanation of these differences, other than goodwill impairment,  which is explained below.

Recently Adopted  Accounting Standards

On January 1, 2002, the  Company adopted FASB Statement 141, "Business Combinations", and FASB  Statement 142, "Goodwill and Other Intangible Assets".  Both statements are the same as recently  issued Canadian accounting standards except that goodwill impairment  identified as at January 1, 2002 was charged to income as a cumulative effect  of accounting change.  Under Canadian  GAAP, an impairment loss of $748 was recognized as a charge to opening  retained earnings in 2002.  See note 2,  Accounting Changes, for a description of the impact on the Company and see  note 7, Goodwill and Acquired Intangible Assets.

Beginning in 2002, the  Company adopted FASB Statement 144, "Accounting for Impairment or  Disposal of Long-lived Assets".   This statement amends previous accounting and disclosure requirements  for impairments and disposals of long-lived assets.  The provisions of this new standard are  generally to be applied prospectively.

Recently Issued  Accounting Standards

FASB has issued Statement  143, "Accounting for Asset Retirement Obligations", which will be  effective for the Company's fiscal year beginning on January  1, 2003.  The Company is studying  this new standard but has not yet determined its impact.

FASB has recently issued  Statement 146, "Accounting for Costs Associated with Exit or Disposal  Activities", which will be effective for the Company's fiscal year  beginning on January 1, 2003.  The  provisions of this new standard are generally to be applied prospectively.

 

11

**4.   RECONCILIATION  OF CANADIAN AND U.S. GAAP (cont'd)**

**Reconciliation of Canadian  and U.S. GAAP**
   
**Third Quarter**
**Nine Months**   
** **

**2002**

2001

**2002**

2001
   
Net income - as reported

**191**

149

**348**

358

Differences due to:

 · Valuation of derivatives

**(36)**

(45)

**18**

(79)

 ·  Other

**5**

-

**5**

5
   
Net income from continuing operations before

cumulative effect of accounting changes - U.S.  GAAP

**160**

104

**371**

284

Cumulative effect on prior years of accounting  changes

 ·  Valuation of derivatives

**-**

-

**-**

(12)

 ·  Impairment of goodwill

**-**

-

**(748)**

-
   
Net income (loss) - U.S. GAAP

**160**

104

**(377)**

272
   
Net income attributable to common shareholders

 - as  reported

**190**

147

**345**

352
   
Net income per common share - basic

**0.59**

0.46

**1.07**

1.10

Net income per common share - diluted

**0.59**

0.46

**1.07**

1.09

Net income attributable to common shareholders

       from  continuing operations before cumulative

       effect of accounting changes - U.S.  GAAP

**159**

102

**368**

278
   
Net income per common share - basic

**0.49**

0.32

**1.14**

0.87

Net income per common share - diluted

**0.49**

0.32

**1.14**

0.86

Net income (loss) attributable to common  shareholders

 - U.S. GAAP

**159**

102

**(380)**

266
   
Net income (loss) per common share - basic

**0.49**

0.32

**(1.19)**

0.83

Net income (loss) per common share - diluted

**0.49**

0.32

**(1.19)**

0.83
 
The financial  statements for the first quarter of 2002 were restated to reflect the charge  of $748 for the impairment of goodwill.   The restatement resulted in a net loss of $595 under U.S. GAAP for the  first quarter (net loss per common share - basic and diluted - of $1.86).
 
**September 30, 2002**

December 31, 2001
 
** **

**As reported**

**U.S. GAAP**

As reported

U.S. GAAP

** **

** **

** **

(restated  - note 2)

 
   
Deferred charges and other assets

**728**

**735**

716

717

Intangible assets, net of accumulated

amortization

**316**

**334**

298

316

Payables and accrued liabilities

**2,161**

**2,207**

2,328

2,401

Deferred credits and other liabilities

**1,291**

**1,637**

1,131

1,364

Deferred income taxes

**1,090**

**966**

1,006

909

Retained earnings

**3,527**

**3,546**

4,074

4,070

Deferred translation adjustments

**140**

**84**

(151)

(207)

 

 

12

**4.   RECONCILIATION  OF CANADIAN AND U.S. GAAP (cont'd)**

 

Third Quarter

Nine Months
   
**Comprehensive income (loss)**

**2002**

2001

**2002**

2001
   
Net  income (loss)

**160**

104

**(377)**

272

Net change in unrealized deferred

translation adjustments

**(2)**

185

**284**

(16)

Net change in excess of market value over 

book value of available-for-sale securities

**-**

(7)

**10**

4

Net  change in minimum liability for 

post-retirement  benefits

**-**

-

**(77)**

-
   
Comprehensive  income (loss)

**158**

282

**(160)**

260
                   
 

 

Nine Months
   
**Accumulated other  comprehensive loss**

**2002**

2001
   
Accumulated  other comprehensive loss - beginning of year

**(347)**

(61)

Net  change in unrealized deferred translation adjustments

**284**

(16)

Deferred  translation adjustments realized in net income

**7**

-

Net change in excess of market value over book  value of available-for-sale securities

**10**

4

Net change in minimum liability for  post-retirement benefits

**(77)**

-
   
Accumulated  other comprehensive loss - September 30

**(123)**

(73)
               
As  at September 30, 2002, Accumulated other comprehensive loss is comprised of  deferred translation adjustments of $84, minimum pension liability of $(225)  and unrealized gain on "available for sale" securities of $18.

**5.   RESTRUCTURING, IMPAIRMENT AND OTHER  SPECIAL CHARGES**

Restructuring, impairment and other special charges  of $657 pre-tax, which were recorded in the fourth quarter of 2001, included  restructuring and asset impairment charges of $411 and other special charges  of $246.

Restructuring and asset impairment charges

In the  fourth quarter of 2001, the Company recorded charges of $411 pre-tax in  Restructuring, impairment and other special charges as a result of a  restructuring program aimed at safeguarding its competitiveness.  The aim of the restructuring program was  twofold: to make the businesses more competitive in the face of the current  economic difficulties; and to put them in the best position to meet future  industry needs.  These aims are being  achieved through cost reduction measures, exiting from non-core products and  the consolidation of certain operations and are resulting in a series of  plant sales, closures and divestments throughout the organization. The  charges associated with this program consist of severance costs of $112  related to workforce reductions of approximately 2,200 employees, impairment  of long-lived assets of $269 and other exit costs related to the shutdown of  facilities of $30.

 

13

**5.   RESTRUCTURING, IMPAIRMENT AND OTHER  SPECIAL CHARGES (cont'd)**

The  workforce reductions, which consist principally of manufacturing employees  from all segments of the Company's worldwide operations, are comprised of:
-  500 employees - Primary Metal (principally Canada) 
-  200 employees - Rolled Products, Americas and Asia 
-  400 employees - Rolled Products, Europe (U.K. and  Italy) 
-  800 employees - Packaging (U.K., Canada, U.S. and  other areas) 
-  300 employees - Other operating segments 

In the third  quarter of 2002, the Company recorded charges of $6 pre-tax in Restructuring,  impairment and other special charges relating to the restructuring program  announced in 2001.  Included in this  charge are asset impairment provisions of $13   (relating primarily to the extrusion operations in Pieve, Italy  (Engineered Products)); and severance costs of $6  (relating to the extrusion operations in  Malaysia and the light-gauge operations in Fairmont, West Virginia (Rolled  Products Americas and Asia) and cable operations in North America (Engineered  Products)); and partly offset by income of $13 (primarily from the write-back  of excess contract loss provisions upon settlement with the customer  (Engineered Products)).  Corresponding  workforce reductions of approximately 320 employees were comprised of  250 employees in Rolled Products Americas and Asia and 70 employees  relating to previous provisions (40 employees relating to Bauxite,  Alumina and Specialty Chemicals and 30 employees relating to Packaging).  Also, in this quarter, the Company completed  the sale of certain glass packaging operations located in Park Hills,  Missouri, and Mays Landing, Williamstown and Milville, New Jersey for  proceeds of $15 equal to book value.   As well, the Company announced the sale of its rolled product circles  production unit at its Pieve plant in Italy; the sale is expected to be  finalized in the fourth quarter of 2002.

As at  September 30, 2002, approximately 1,730 of a total of 2,820 employees had  been terminated, consisting of approximately 400 employees in the fourth  quarter of 2001 and 1,330 employees in the first nine months of 2002.

In the second  quarter of 2002, the Company recorded additional severance charges of $14  pre-tax principally relating to the closure of its Bracebridge plant in  Ontario, Canada (Engineered Products).   Included in the charge of $14 was a non-cash  expense of $5 relating to pension costs.   Corresponding workforce reductions of approximately 300  employees were comprised of 200 employees in Engineered Products (including  162 employees relating to the closure of the Bracebridge plant) and 100  employees in Packaging.  Also recorded  in the second quarter of 2002 was a gain of $3 pre-tax on the sale of an  investment.

In the first  quarter of 2002, the Company recorded charges of $14 pre-tax.  The charges consisted of impairment for  long-lived assets of $9 related to the exit from non-core products at its  Borgofranco plant in Italy (Rolled Products Europe) and a loss of $5 on the  sale of the Company's extrusion operations in Thailand arising principally  from the realization of deferred translation losses.

Total  impairment charges of $291 consisted of a charge of $269 in 2001 ($218 for  assets to be held and used and $51 for assets held for disposal) and charges  of $9 in the first quarter of 2002 (assets to be held and used) and $13 in  the third quarter of 2002 (asset to be held and used).  These charges related principally to  buildings, machinery and equipment and some previously capitalized project  costs.  The impairment charge recorded  for Burntisland in 2001 has been reclassified from "Assets held for  disposal" to "Assets held and used" in the third quarter to  reflect the Company's decision to close, rather than sell, the Burntisland  facility.

 

14

**5.   RESTRUCTURING, IMPAIRMENT AND OTHER SPECIAL CHARGES  (cont'd)**

The cumulative impairment charge  of $240 for assets to be held and used consisted of $45 for Bauxite, Alumina  and Specialty Chemicals; $22 for Primary Metal; $14 for Rolled Products,  Americas and Asia; $79 for Rolled Products, Europe; $16 for Engineered  Products; $43 for Packaging; and $21 for Other.  In the context of the Company's objective  of value maximization, a detailed business portfolio review was undertaken in  2001 to identify high cost operations, excess capacity and non-core products.  The impairment charge for assets held and  used arose as a result of negative projected cash flows and recurring  losses.  The charges principally  related to the cold mill at the Rogerstone plant in the U.K. (Rolled  Products, Europe); the foil facilities at Glasgow, U.K. (Packaging); the  specialty chemicals plant at Burntisland, U.K. (Bauxite, Alumina and  Specialty Chemicals) and the engineered cast products plant in Quebec  (Primary Metal).  An impairment provision  was recorded to the extent that the net recoverable amount, which  approximates fair value based on discounted cash flows, was below the net  book value.

The cumulative  impairment charge of $51 for assets held for disposal consisted of $8 for  Rolled Products, Americas and Asia; $31 for Rolled Products, Europe; and $12  for Packaging.  In the context of the  Company's objective of value maximization, a detailed business portfolio  review was undertaken in 2001 to identify high cost operations, excess  capacity and non-core products.  The  charges principally related to the extrusion operations in Malaysia and  Thailand (Rolled Products, Americas and Asia); certain rolled products and  recycling operations at the Pieve and Borgofranco plants in Italy (Rolled  Products, Europe); and the Pharmatech rubber stopper and aluminum seals  operations in the U.S. (Packaging).  An  impairment provision was recorded to bring the net book value to net  realizable value. These assets are expected to be disposed of by the end of  2002.  The assets held for disposal  had:
- sales and  operating revenues of $250 in 2001 (Rolled Products, Americas and Asia - $30;  Rolled Products, Europe - $90; Packaging - $130) and $57 and $178 in the  third quarter and nine months of 2002, respectively  (Rolled Products, Americas and Asia - $3 and  $16; Rolled Products, Europe - $24 and $74; and Packaging - $30 and $88);
- net operating  losses of nil in 2001 and the third quarter and nine months of 2002 for  Rolled Products, Americas and Asia and Rolled Products, Europe, and $(10) in  2001 and $(4) and $(6) in the third quarter and nine months of 2002,  respectively, for Packaging;
- assets of $200 at December 2001 (Rolled Products, Americas and Asia -  $20; Rolled Products, Europe - $100; Packaging - $80) and $100 at September  2002 (Rolled Products, Americas and Asia - $10; and Rolled Products, Europe -  $90);
- liabilities of $110 at December 2001 (Rolled  Products, Americas and Asia - $10; Rolled Products, Europe - $30; Packaging -  $70) and $45 at September 2002 (Rolled Products, Americas and Asia - $5; and  Rolled Products, Europe - $40).

The  restructuring program is expected to be completed in 2002, with the exception  of the closure of facilities at Glasgow, U.K. in mid-2003 and the shut-down  of one of the two cold mills at the Fairmont, West Virginia plant in the  first quarter for 2003, as scheduled per the Company's plans.  The closure plans include the orderly  shutdown of facilities after existing customer requirements have been  satisfied and in some situations, the transfer of production operations to  other facilities.  Of the reserve  balance at September 30, 2002 of $99, approximately $28 will be paid out  in 2003.

 

15

**5.   RESTRUCTURING, IMPAIRMENT AND OTHER SPECIAL CHARGES  (cont'd)**

The reserve balance and related cash payments and receipts for the  restructuring and asset impairment charges consisted of :

** **

** Severance**

**Asset  Impairment**

** **

2001:

**Costs**

**Provisions**

**Other**

**Total**
   
Charges

112

269

30

411

Cash payments

(7)

-

(7)

(14)

Non-cash charges

-

(269)

-

(269)
   
Reserve balance as at December 31

105

-

23

128
               
2002:

Charges

20

22

(2)

40

Cash (payments) receipts

(43)

-

2

(41)

Non-cash charges

(5)

(22)

(1)

(28)
   
Reserve balance as at September 30

77

-

22

99
                  
Other Special Charges

In 2001, the Company increased its environmental reserves by $246 pre-tax  to cover treatment costs of $150 for stored spent potlining (SPL) in Quebec  and British Columbia, Canada, as well as to cover remediation costs of $96  relating to red mud disposal and other sites in Canada and the United Kingdom.   The charges were recorded on the income statement in Restructuring, impairment  and other special charges and on the balance sheet, in Deferred credits and  other liabilities ($235) and in Payables and accrued liabilities ($11).

In the second quarter of 2002, a write-back of $4 pre-tax for a portion of  the environmental reserve relating to spent potlining that is recoverable was  recorded on the income statement in Restructuring, impairment and other  special charges and on the balance sheet, in Other receivables.

SPL, which is a waste material generated by the smelting process, needs to  be treated in a safe and environmentally sound manner.  The Company's  objectives have been to find the best alternative to stockpiling SPL and  various technical studies were carried out to identify treatment alternatives  that are economically viable.  Following these studies, which were  completed in 2001, and in accordance with local laws and regulations, the  Company intends to initiate a treatment program of all stored SPL.  The  liability of $150 reflected the Company's best estimate of the cost to treat  the stored SPL in Quebec and to have the SPL in British Columbia treated by a  third party.  The amounts will be paid over the next twenty years.

The liability of $96 relating to red mud and other disposal sites reflected  the Company's best estimate of the cost of rehabilitation.  Red mud is  the normal residue associated with extracting alumina from bauxite.  The  charge represents the cost to fill and seal the sites.

 

16

**6.   INTERIM INFORMATION BY OPERATING SEGMENT**

The following presents selected information by operating segment, viewed on  a stand-alone basis. Effective January 1, 2002, a new operating management  structure comprised of six operating segments was put in place.  The six  operating segments are Bauxite, Alumina and Specialty Chemicals; Primary  Metal; Rolled Products, Americas and Asia; Rolled Products, Europe; Engineered  Products; and Packaging.  Prior to 2002, there were four operating  segments: Primary Metal; Aluminum Fabrication, Americas and Asia; Aluminum  Fabrication, Europe; and Packaging. Comparative information has been restated  to conform to the 2002 organizational structure. Transactions between  operating segments are conducted on an arm's-length basis and reflect market  prices.  Thus, earnings from the Primary Metal group represent mainly  profit on metal produced by the Company, whether sold to third parties or used  in the Company's Rolled Products, Engineered Products and Packaging groups.   Earnings from the Rolled Products, Engineered Products and Packaging groups  represent only the fabricating profit on rolled, engineered and packaging  products.  The accounting principles used to prepare the information by  operating segment are the same as those used to prepare the consolidated  financial statements of the Company except that the pension costs for the  operating segments are based on the normal current service cost with all  actuarial gains, losses and other adjustments being included in Intersegment  and other.  Some corporate office and certain other costs have been  allocated to the respective operating segments. The operating segments are  described below.

Bauxite, Alumina and Specialty Chemicals

This segment consists of a network of bauxite mines/deposits in five  countries and alumina refineries in four countries, which supplies the primary  metal operations and third-party sales of alumina and specialty chemicals.

Primary Metal

This segment produces primary aluminum in seven countries.  The  alumina is sourced primarily from the Bauxite, Alumina and Specialty Chemicals  segment and the ingot produced is used by the Company's fabricating businesses  as well as sold to third-parties.  The segment produces value-added  products in the form of sheet ingot, extrusion billet, wire bar and foundry  ingot for end-use markets in consumer goods, transportation, building and  construction and other industrial applications.

Rolled Products, Americas and Asia

This segment, which has an extensive network of 17 rolled products  facilities in North and South America and Asia, manufactures sheet and  light-gauge products, including can stock, automotive sheet and industrial  products.  In addition, the segment has a well-established used beverage  can recycling capability in North and South America.

Rolled Products, Europe

This segment has nine rolled products plants and serves a number of  European markets with advanced value-added sheet products, including  automotive sheet, lithographic sheet, industrial sheet, can sheet and foil  stock.

Engineered Products

This segment develops, manufactures and sells value-added engineered  products for a variety of applications, including extrusions, composites,  systems and components for mass transportation and automotive applications and  electrical cables.

Packaging

This segment has 79 plants in 15 countries and is focused on serving  specific end-use markets: food, pharmaceutical, tobacco, cosmetics and some  technical applications.

Intersegment and other

This classification includes the deferral or realization of profits on  intersegment sales of aluminum as well as other non-operating items.

 

17

**6.   INTERIM INFORMATION BY OPERATING SEGMENT (cont'd)**

**Periods ended September 30**
** **
**Sales and operating revenues - intersegment**

Third Quarter

Nine Months
   
** **

**2002**

2001

**2002**

2001
   
Bauxite, Alumina and Specialty Chemicals

**190**

184

**564**

573

Primary Metal

**559**

520

**1,674**

1,716

Rolled Products, Americas and Asia

**42**

36

**132**

132

Rolled Products, Europe

**88**

82

**241**

274

Engineered Products

**3**

6

**12**

16

Packaging

**6**

15

**17**

49

Intersegment and other

**(888)**

(843)

**(2,640)**

(2,760)
   
**-**

-

**-**

-
                  
**Sales and operating revenues - third parties**

Third Quarter

Nine Months
   
** **

**2002**

2001

**2002**

2001
   
Bauxite, Alumina and Specialty Chemicals

**117**

131

**329**

384

Primary Metal

**589**

647

**1,765**

1,815

Rolled Products, Americas and Asia

**862**

817

**2,501**

2,545

Rolled Products, Europe

**485**

428

**1,370**

1,375

Engineered Products

**412**

404

**1,240**

1,267

Packaging

**745**

724

**2,117**

2,185

Other

**14**

6

**38**

18
   
** **

**3,224**

3,157

**9,360**

9,589
                  
**EBITDA**

Third Quarter

Nine Months
   
** **

**2002**

2001

**2002**

2001
   
Bauxite, Alumina and Specialty Chemicals

**78**

67

**205**

246

Primary Metal

**232**

211

**657**

668

Rolled Products, Americas and Asia

**86**

77

**272**

239

Rolled Products, Europe

**37**

9

**102**

86

Engineering Products

**23**

29

**77**

87

Packaging

**87**

86

**256**

264
   
EBITDA from operating segments

**543**

479

**1,569**

1,590

Depreciation and amortization

**(213)**

(204)

**(635)**

(604)

Restructuring, impairment 

and other special charges

**(6)**

-

**(27)**

-

Intersegment and other

**(5)**

44

**(79)**

(111)

Corporate office

**(16)**

(17)

**(66)**

(49)

Interest

**(52)**

(70)

**(152)**

(190)

Income taxes

**(63)**

(67)

**(263)**

(226)

Minority interests

**3**

3

**1**

3
   
**Net income before amortization of goodwill**

**191**

168

**348**

413
   
**Net income after amortization of goodwill**

**191**

149

**348**

358
                  
 

18

**7.    GOODWILL AND ACQUIRED INTANGIBLE ASSETS**

**Goodwill**

The changes in the carrying amount  of goodwill for the period ended September 30, 2002, are as follows:

 

Balance  as at  January 1,  2002

Impairment  losses

Deferred  Translation  Adjustments

Balance  as  at  September  30,  2002
   
Bauxite, Alumina and

Specialty Chemicals

543

-

-

543

Primary Metal

426

-

33

459

Rolled Products, Europe

163

163

-

-

Engineered Products

466

321

12

157

Packaging

1,306

264

70

1,112

Other

21

-

-

21
   
Total

2,925

748

115

2,292
                  
There were no significant additions to goodwill in the nine month  period ended September 30, 2002.

The Company completed a review to determine whether, at  January 1, 2002, there was impairment in the goodwill balance.  As a  result of this review, an impairment loss of $748 was recognized as a charge  to opening retained earnings in 2002.  The adjustment reflects the  decline in end-market conditions in the period from the algroup merger in  October 2000 to January 1, 2002.  The fair value of all reporting units  was determined using discounted future cash flows.  

In 2001, changes in the carrying amount of goodwill for the year ended  December 31, 2001 were as follows:

Goodwill, net of accumulated amortization of $17 as at January 1, 2001

2,669

 · Additions

394

 · Exchange

(62)

 · Amortization

(73)

 · Amount related to disposal of business

(3)
   
Goodwill, net of accumulated amortization of $92 as at December 31, 2001

2,925
    
**Acquired amortized intangible assets**

 

**September 30, 2002**

December 31, 2001

**Gross**

** **

**Net**

Gross

 

Net

**Carrying**

**Accumulated**

**Book**

Carrying

Accumulated

Book
   
**Amount**

**Amortization**

**Value**

Amount

Amortization

Value
   
Trademarks

**138**

**18**

**120**

127

11

116

Patented and

non-patented technology

**215**

**29**

**186**

198

16

182

Other

**10**

**-**

**10**

-

-

-
   
Total

**363**

**47**

**316**

325

27

298
                        
 

19

**7.   GOODWILL AND ACQUIRED INTANGIBLE ASSETS  (cont'd)**

The aggregate amortization expenses for the third quarter and nine  months ended September 30, 2002 were $6 and $17 (excluding  deferred translation gains of nil and $3), respectively.  The estimated amortization expense for the  five succeeding fiscal years is approximately $22 per year.

The acquisition of intangible assets amounted to $11 in both the third  quarter and nine months ended September 30, 2002.

**Goodwill and Other Intangible  Assets**

 
        For periods  ended September 30
Third Quarter         

Nine Months            
   
** **

**2002**

2001

**2002**

2001
   
Reported net  income

**191**

149

**348**

358

Add:  Goodwill amortization

**-**

19

**-**

55
   
Adjusted net  income

**191**

168

**348**

413
   
Basic  earnings per share:

Reported net  income

**0.59**

0.46

**1.07**

1.10

Goodwill amortization

**-**

0.06

**-**

0.17
   
Adjusted net  income

**0.59**

0.52

**1.07**

1.27
   
Diluted  earnings per share:

** **

 

** **

 

Reported net  income

**0.59**

0.46

**1.07**

1.09

Goodwill  amortization

**-**

0.06

**-**

0.17
   
Adjusted net  income

**0.59**

0.52

**1.07**

1.26
                  
**8.   INCOME TAXES**

 

Third Quarter          

Nine Months            
   
**2002**

2001

**2002**

2001
   
Current

**45**

58

**206**

227

Deferred

**18**
9

**57**
(1)
   
**63**
67

**263**
226
   
The composite  of the applicable statutory corporate income tax rates in Canada is 39.1%  (40.1% for 2001).  The difference  between income taxes calculated at the Canadian composite rate and the  amounts shown as reported is primarily attributable to exchange.  In 2001, the difference is primarily  attributable to lower tax rates in foreign jurisdictions and exchange,  partially offset by unrecorded tax benefits on losses.

**9.   SUPPLEMENTARY INFORMATION**

Statement of Cash  Flows

Third Quarter      

Nine Months      
   
** **

**2002**

2001

**2002**

2001
   
Interest  paid

**55**

91

**173**

252

Income taxes paid

**70**

28

**135**

187

 

20

**10.  LONG TERM DEBT**

In September 2002,  the Company issued $500 of 4.875% global notes due September 15, 2012.

On  January 15, 2002, the Company redeemed all of its outstanding 8.875% $150  debentures originally due on January 15, 2022.  The redemption was at a price of  104.15%.  A loss of $6 was recorded in  Other expenses (income) - net in the first quarter of 2002.

**11.  COMMITMENTS AND CONTINGENCIES**

In 1997, as part of the claim settlement arrangements  related to the British Columbia Government's cancellation of the Kemano  Completion Project, the Company obtained the right to transfer a portion of a  power supply contract with BC Hydro to a third party.  The Company sold  the right to supply this portion to Enron Power Marketing Inc. (EPMI), a  subsidiary of Enron Corporation (Enron) for cash consideration.  In order  to obtain the consent of BC Hydro to this sale, the Company was required to  retain a residual obligation for EPMI's performance of the power supply  contract in the event that EPMI became unable to perform.  This  contingent obligation is subject to a maximum aggregate amount of $100, with  mitigation and subrogation rights.  On December 2, 2001, EPMI and Enron  filed for protection under Chapter 11 of the U.S. Bankruptcy Code.   Powerex Corporation ("Powerex"), the BC Hydro affiliate which now holds the  rights to the portion of the power supply contract transferred to EPMI,  maintains that it has terminated the power supply contract and as result has  filed a claim for $100 against Enron on March 15, 2002.  Neither Enron  nor EPMI responded to that claim and the Company received, on March 22, 2002,  a demand for payment in the amount of $100 from Powerex.  The Company disputes  its obligation to pay on the demand by Powerex and is currently defending  itself in an arbitration initiated by Powerex with a hearing date scheduled  for December 2002. The Company is unable to estimate reasonably the amount of  the contingent loss which might arise in respect of this matter and is  contesting the claim on substantive and procedural grounds as well as by  reason of inadequate mitigation efforts.  In any event, the Company is of  the view that any residual obligations, which it may have as a result of its  assignment of the power supply agreement to EPMI in 1997 would relate to the  supply of power and not be in the form of a financial obligation.

Alcan, in the course of its operations, is subject to  environmental and other claims, lawsuits and contingencies.  The Company  has environmental contingencies relating to approximately 30 existing and  former Alcan sites and third-party sites.  Accruals have been made in  specific instances where it is probable that liabilities will be incurred and  where such liabilities can be reasonably estimated.

Although it is possible that liabilities may arise in other  instances for which no accruals have been made, the Company does not believe  that such an outcome will significantly impair its operations or have a  material adverse effect on its financial position.

**12.  CAPITALIZATION OF INTEREST COSTS**

Total interest costs in the third quarter and nine months  of 2002 were $52 and $152 respectively (2001: $72 and $220) of which none   were capitalized in 2002 (2001: $2 and $30).

 

21

**13.  BUSINESS ACQUISITIONS - THE ALUMINERIE  ALOUETTE CONSORTIUM**

In the second quarter of 2002, the Company completed the  acquisition of the Société générale de financement (SGF) 20% interest in the  Aluminerie Alouette consortium at a cost of $172.  The business  combination is accounted for using the purchase method of accounting and the  results of operations are included in the Consolidated Financial Statements  since acquisition.

Determination of fair values was based on valuations  performed by independent appraisers and consultants.  The purchase price  of $172 was allocated based on the assigned fair values of the assets acquired  and liabilities assumed as follows:

 

Current assets

20

Deferred charges and other assets

1

Property, plant and equipment

152

Intangible assets

11
   
184

Current liabilities

4

Deferred credits and other liabilities

8
   
Fair value of net assets

172
         
 

On September 17, 2002, the Company announced that it had  completed the acquisition of Corus Group plc's 20% interest in the Aluminerie  Alouette consortium at a cost of approximately $165, subject to post-closing  adjustments.  This brings the Company's ownership of Alouette to 40%. The  business combination is accounted for using the purchase method of accounting  and the results of operations are included in the Consolidated Financial  Statements since acquisition.  The Company is in the process of  determining the allocation of the purchase price of $165 to the fair values of  the assets acquired and liabilities assumed.

On September 30, 2002, the five shareholders of the  Aluminerie Alouette consortium announced their final approval of the plant  expansion in Sept-Îles, Québec.  Alcan's share of the cost will be  approximately $350.  Construction will begin in the spring of 2003.

**14.  PRIOR PERIOD AMOUNTS**

       Certain prior period  amounts have been reclassified to conform with the 2002 presentation.

In the opinion of management, all adjustments necessary for  a fair presentation of interim period results have been included in the  financial statements.  These interim results are not necessarily  indicative of results for the full year.

 

22

**Item2.  Management's discussionand analysis of financial conditions and results of operations.**

The Company reported thirdquarter earnings per share, excluding non-recurring items and foreign currencybalance sheet translation effects, of US$0.47 per share compared to US$0.37 pershare in the third quarter of 2001 and US$0.46 per share in the second quarterof 2002.

Including non-recurring items andforeign currency balance sheet translation effects, net income under Canadiangenerally accepted accounting principles (GAAP) for the quarter was US$0.59 pershare compared to US$0.46 per share in the third quarter of 2001 and US$0.22per share in the second quarter of 2002.

The results for the third quarterof 2002 included net non-recurring after-tax charges of US$16 million (US$0.05per share) which related mainly to an asset impairment charge and increases tolegal provisions.  The current quarteralso included an after-tax US$55 million gain (US$0.17 per share) for foreigncurrency balance sheet translation effects. Non-recurring after-tax charges and foreign currency balance sheettranslation effects in the year-ago quarter were a net gain of US$30 million(US$0.09 per share) and a loss in the second quarter of US$78 million (US$0.24per share).

For the first nine months of2002, net income per share under GAAP was US$1.07 compared to US$1.10 for thecomparable period of 2001.  Excludingnon-recurring items and foreign currency balance sheet translation effects,earnings per share were US$1.26 compared to US$1.28 during the first ninemonths of 2001.

 

23
 Consolidated Review
**THIRD  QUARTER**

**NINE  MONTHS**

SECOND  QUARTER
*(US$ millions,  unless otherwise noted)*

**2002**

2001

**2002**

2001

2002
 
Sales  & operating revenues
**3,224**

3,157

**9,360**

9,589

3,199

Shipments *(thousands of tonnes)*

** **

 

** **

 

 

         Ingot  products1

**359**

373

**1,033**

1,026

359

         Rolled  products

**530**

474

**1,555**

1,486

528

         Conversion of  customer-owned metal

**102**

84

**272**

262

95

         Aluminum used in  engineered          products & packaging

**140**

118

**418**

418

152

Total  aluminum volume
**1,131**

1,049

**3,278**

3,192

1,134

Ingot product realizations *(US$ per tonne)*

**1,495**

1,575

**1,510**

1,623

1,536

  Rolled product realizations *(US$ per  tonne)*2

**2,316**

2,379

**2,290**

2,412

2,311

Average London Metal Exchange  (LME) 3-month price *(US$ per tonne)*

**1,329**

1,405

**1,367**

1,493

1,377

Net  income excluding non-recurring items and foreign currency balance sheet  translation
**152**

119

**408**

410

149

     Non-recurring items
**(16)**

-

**(31)**

(87)

(8)

     Foreign currency balance sheet translation
**55**

30

**(29)**

35

(70)

Net  income including non-recurring items and foreign currency balance sheet  translation
**191**

149

**348**

358

71

Economic  Value Added (EVAâ)3
**(118)**

(111)

**(483)**

(269)

(167)

*1 Includes primary and secondary ingot and scrap, aswell as shipments resulting from metal trading activities 2 Excluding conversion of customer owned metal3In 2002, the company changed its cost of capital and otherassumptions.  If it had used these sameassumptions in 2001, the third quarter and nine-month EVA would have beenUS$(140) and US$(397), respectively***®***EVA is aregistered trademark of Stern, Stewart & Company*

As a result of increasedshipments, sales and operating revenues for the quarter improved by 2% comparedto the year-ago quarter, despite much lower LME aluminum prices.  As compared to the previous quarter, changesin product mix, including slightly higher volumes in rolled products, werelargely offset by lower ingot prices.

Total aluminum volume was 1,131thousand tonnes (kt) in the quarter, compared to 1,049 kt a year earlier and to1,134 kt in the preceding quarter.  Yearover year, the additional volume was largely from the new smelter in Alma,Quebec and the Company's interest in the Alouette smelter, also in Quebec.There was little change in aluminum volume compared to the previous quarter. 

Ingot product realizations ofUS$1,495 per tonne fell by 5% from the year-ago quarter in line with a 5% decreasein the London Metal Exchange (LME) price. Compared to theprevious quarter, both ingot product realizations and LME prices decreased by3%.

Rolled product realizations ofUS$2,316 per tonne were 3% lower than the year-ago quarter in line with the decreasein LME prices.  They were slightlyimproved as compared to the previous quarter with the strengthening of certainsectors in Europe and North America offsetting the impact of LME prices.

 

24

 

For the quarter, net income underGAAP of US$191 million compares to a net income of US$149 million in theyear-ago quarter and to US$71 million in the previous quarter.  The improved results from the year-agoquarter were due to the execution of the Company's restructuring andmerger-related synergies programs, higher volumes, lower interest expense andthe absence of goodwill amortization, offset in part by lower LME related ingotproduct realizations.  The US$120 millionincrease over the previous quarter was largely a result of favourable effectsof foreign currency balance sheet translation. 

**Segment Review**
   
**THIRD  QUARTER**

**NINE  MONTHS**

SECOND  QUARTER
*(US$ millions)*

**2002**

2001

**2002**

2001

2002

 

EBITDA
*** ***

* *

     Bauxite, Alumina and Specialty  Chemicals

**78**

67

**205**

246

63

     Primary Metal

**232**

211

**657**

668

211

     Rolled Products, Americas and Asia

**86**

77

**272**

239

94

     Rolled Products, Europe

**37**

9

**102**

86

35

     Engineered Products

**23**

29

**77**

87

27

     Packaging

**87**

86

**256**

264

93

 

EBITDA  from operating segments
** **

**543**

 

479

** **

**1,569**

 

1,590

 

523

     Depreciation &  amortization

**(213)**

(204)

**(635)**

(604)

(217)

     Restructuring, impairment and other       special charges

**(6)**

-

**(27)**

-

(7)

     Intersegment and other

**(5)**

44

**(79)**

(111)

(28)

     Corporate offices

**(16)**

(17)

**(66)**

(49)

(26)

     Interest
**(52)**

(70)

**(152)**

(190)

(50)

     Income taxes

**(63)**

(67)

**(263)**

(226)

(122)

     Minority interests

**3**

3

**1**

3

(2)

Net income before goodwill  amortization

** 191**

168

**348**

413

71
  Net income after goodwill  amortization
**191**

149

**348**

358

71

Third quarter earnings beforeinterest, taxes, depreciation and amortization (EBITDA) of US$78 million forBauxite, Alumina and Specialty Chemicals were 16% higher than in the previousyear.  This was mainly due to lowerproduction costs and higher volumes, partially offset by lower selling pricesfor bauxite and alumina.  Compared to the preceding quarter, EBITDA increased by 24% mainlybecause of higher volumes, again partially offset by lower selling prices.  Furthermore, the second quarter includedlosses on foreign currency balance sheet translation while the third quarter of2002 included gains. 

For Primary Metal, EBITDA ofUS$232 million increased by 10% compared to the year-ago quarter due mainly tohigher volumes and lower operating costs, resulting from restructuringinitiatives and merger synergies. These favourable variances were partiallyoffset by lower LME related ingot prices. Compared to the preceding quarter, EBITDA increased by 10% as continuedlower operating costs and favourable effects of foreign currency balance sheettranslation, were partially offset by lower LME related ingot prices.

EBITDA for Rolled ProductsAmericas and Asia, at US$86 million, was 12% higher than in the previous yearlargely as a result of higher volumes in North America and Asia along with theeffective implementation of ongoing initiatives to reduce costs.  These positive factors were partially offsetby unfavourable currency effects in Korea and in Brazil.  Compared to the precedingquarter, EBITDA decreased by 9% as favourable volume increases in North andSouth America were more than offset by the negative impact of metal pricemovements and exchange rate changes, again in Asia and in Brazil. 

 

25

Rolled Products Europe EBITDA atUS$37 million was well above the previous year due mainly to a 16% increase inshipment volumes combined with a higher value mix of products resulting fromportfolio optimization.  Cost reductioninitiatives held expense levels flat. The third quarter EBITDA was on par withthe previous quarter.

EBITDA for Engineered Products ofUS$23 million was US$6 million below the previous year due largely to theweakening of both the cable market in North America and extruded productmarkets in Europe. EBITDA was US$4 million below the second quarter because oflower seasonal volumes. 

Packaging Group EBITDA of US$87million was US$1 million better than the same quarter in 2001 and US$6 millionlower than the previous quarter. The 2002 third quarter results included higheroperating losses from the since-divested Molded Glass operations. 

Depreciation and amortization ofUS$213 million was 4% higher than the year-ago quarter largely due to the Almasmelter which reached full capacity during the fourth quarter of 2001, as wellas the acquisition of an interest in the Alouette smelter.  Depreciation and amortization were comparableto the previous quarter.

The "Restructuring, impairmentand other special charges" consisted mainly of asset impairment and severancecharges, partially offset by certain one-time gains.

"Intersegment and other" includesthe realization or deferral of profits on intersegment sales of aluminum aswell as other non-operating items. Decreasing LME prices and declining inventories result in profits beingrealized on intersegment sales of aluminum. The third quarter of 2002 included additional chargesfor pensions as compared to the previous year, as well as an increase to legalprovisions. 

The Company's effective tax ratewas 37% in both the third quarter and the first nine months of 2002, excludingthe effects of non-recurring items and foreign currency balance sheettranslation.
Liquidity and Capital Resources
***Operating Activities***

Cash generated from operatingactivities during the first nine months of 2002 was US$1,078 million comparedto US$770 million in the comparable period of 2001.  The improvement was due largely to tightercontrols on working capital.

***Financing Activities***

Cash from (used for) financingactivities in the first nine months of 2002 was US$(378) million compared toUS$116 million in the same period in 2001. A net amount of US$238 million of debt was repaid during the period,including the redemption, in the first quarter, of the 8.875% US$150 milliondebentures that were originally due on January 15, 2022.  In the third quarter of 2002, the Companyissued US$500 million of 4.875% global notes due September 15, 2012.  Debt as a percent of invested capital atSeptember 30, 2002 was 32%, compared to 33% at the end of second quarter and34% at the end of the third quarter of 2001.

Interest expense, at US$52million, decreased by US$18 million compared to the previous year reflectinglower interest rates and debt levels. There was little change in interest expense quarter on quarter.  

 

26

***Investment Activities***

Capital expenditures during thefirst nine months of 2002 were US$425 million compared to US$729 million a yearearlier.  Capital expenditures were lowerprincipally due to the completion of the Alma smelter, which reached fulloperation on September 30, 2001.  Capitalexpenditures were considerably lower than depreciation expense for the thirdquarter and first nine months of 2002. Capital expenditures for the full year are expected to be belowdepreciation expense.

During the first nine months of2002, the Company received US$66 million (US$47 million in the first half) asnet proceeds from the disposal of businesses, investments and other assets, including the sale of three company-owned ships and thesale of certain small businesses.

On September 17, 2002, theCompany announced that it had completed the acquisition of Corus Group plc's20% interest in the Aluminerie Alouette consortium at a cost of approximatelyUS$165 million subject to post-closing adjustments.  This brings the Company's ownership ofAlouette to 40%. The Company is in the process ofdetermining the allocation of the purchase price in the accounts to the fairvalues of the assets acquired and liabilities assumed.

On September 30, 2002, the fiveshareholders of the Aluminerie Alouette consortium announced their finalapproval of the plant expansion from 243 kt to 550 kt per year.  Alcan's share of the cost will beapproximately US$350 million and will be incurred over a three-yearperiod.  Construction will begin in thespring of 2003.

***Currency Hedging of AustralianDollar***

At September 30, 2002, theCompany has hedged AUD$627 million of its future Australian dollar commitmentsin respect of its Australian dollar exposure, through forward exchangecontracts and options maturing over the next two years.
*Critical Accounting Policies*
The preparation of financialstatements in conformity with generally accepted accounting principles inCanada and the United States requires management to make estimates, judgementsand assumptions that affect the reported amounts of assets and liabilities anddisclosure of contingent assets and liabilities at the date of the financialstatements and the reported amounts of revenues and expenses during thereporting periods. The most significant estimates relate to the accounting forfuture employee benefits, environmental and other provisions and contingencies,tax matters, and the testing of goodwill for impairment. These estimates, whichare reviewed on an ongoing basis, are based on the best judgement of managementtaking into account historical experience and other information that is availableat the time that is believed to be reasonable under the circumstances.  However, the actual results could differ fromthose estimates.  A summary of thecompany's significant accounting policies is included in note 2 to theconsolidated financial statements contained in the 2001 Annual Report.

***Cautionary Statement***

Readers are cautioned thatforward looking statements contained in this Management' Discussion andAnalysis should be read in conjunction with "Cautionary Statement for Purposesof the Safe Harbor Provisions of the Private Securities Litigation Reform Actof 1995" at Exhibit No. 99.

 

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**Item 4.  Controls and Procedures.**

Within the 90-day period prior tothe filing of this report, an evaluation was carried out under the supervisionand with the participation of the Company's management, including our ChiefExecutive Officer and Chief Financial Officer, of the effectiveness of thedesign and operation of our disclosure controls and procedures (as defined inRule 13a-14(c) under the Securities Exchange Act of 1934).  Based upon that evaluation, the ChiefExecutive Officer and Chief Financial Officer concluded that the design andoperation of these disclosure controls and procedures were effective.  No significant changes were made in our internalcontrols or in other factors that could significantly affect these controlssubsequent to the date of their evaluation.

 

 

 

28
 
**PART II. OTHER INFORMATION**

**Items 1. through 5.**

The registrant has nothing to report under theseitems.

**Item 6.    Exhibitsand Reports on Form 8-K**

(a)   Exhibits

        (3)        Restated Articles of Incorporation

        (99)     Cautionary statement for purposes of the"Safe Harbor" provisions of the Private                     Securities Litigation Reform Act of1995. (Filed herewith)

(b)   Report on Form 8-K 

A report on Form 8-K was filed on 10September 2002 under Item 5 thereof, reporting that Alcan closed the sale ofUSD 500,000,000 principal amount of its 4.875% global notes due 2012 pursuantto an underwritten offering under Registration Statement No. 333-85998 on FormS-3 filed under the Securities Act of 1933, as amended.

**SIGNATURE**

Pursuant to the requirements ofthe Securities Exchange Act of 1934, the registrant has duly caused this reportto be signed on its behalf by the undersigned thereunto duly authorized.

                                                                                    ALCANINC.
Dated: November 13, 2002   By:/s/           Denis G. O'Brien                     DenisG. O'Brien AssistantChief Financial Officer 
(ActingController)
 
 
 
 
 By: /s/           Roy Millington              RoyMillington CorporateSecretary 
(ADuly Authorized Officer)

 

29

**CERTIFICATION**

 

I, Travis Engen, President andChief Executive Officer of Alcan Inc. ("Alcan"), certify that:

1. I have reviewed this quarterlyreport on Form 10-Q of Alcan;

2. Based on my knowledge, thisquarterly report does not contain any untrue statement of a material fact oromit to state a material fact necessary to make the statements made, in lightof the circumstances under which such statements were made, not misleading withrespect to the period covered by this quarterly report; 

3. Based on my knowledge, thefinancial statements, and other financial information included in thisquarterly report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this quarterly report; 

4. The registrant's othercertifying officers and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

a)     designed such disclosure controls and proceduresto ensure that material information relating to the registrant, including itsconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this quarterly report is beingprepared;

b) evaluated the effectiveness of the registrant's disclosure controlsand procedures as of a date within 90 days prior to the filing date of thisquarterly report (the "Evaluation Date"); and

c) presented in this quarterly report ourconclusions about the effectiveness of the disclosure controls and proceduresbased on our evaluation as of the Evaluation Date;

5. The registrant's othercertifying officers and I have disclosed, based on our most recent evaluation,to the registrant's auditors and the audit committee of registrant's board ofdirectors (or persons performing the equivalent function):

a)     all significant deficiencies in the design oroperation of internal controls which could adversely affect the registrant'sability to record, process, summarize and report financial data and haveidentified for the registrant's auditors any material weaknesses in internalcontrols; and

b) any fraud, whether or not material, thatinvolves management or other employees who have a significant role in theregistrant's internal controls; and

6. The registrant's othercertifying officers and I have indicated in this quarterly report whether ornot there were significant changes in internal controls or in other factorsthat could significantly affect internal controls subsequent to the date of ourmost recent evaluation, including any corrective actions with regard tosignificant deficiencies and material weaknesses.

Date: November 12, 2002
/s/ Travis Engen                                            Travis EngenPresident and Chief Executive Officer
 

30

**CERTIFICATION**

 

I, Geoffery E. Merszei, ExecutiveVice President and Chief Financial Officer of Alcan Inc. (''Alcan''), certifythat:

1. I have reviewed this quarterlyreport on Form 10-Q of Alcan;

2. Based on my knowledge, thisquarterly report does not contain any untrue statement of a material fact oromit to state a material fact necessary to make the statements made, in lightof the circumstances under which such statements were made, not misleading withrespect to the period covered by this quarterly report; 

3. Based on my knowledge, thefinancial statements, and other financial information included in thisquarterly report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this quarterly report; 

4. The registrant's othercertifying officers and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

a)     designed such disclosure controls and proceduresto ensure that material information relating to the registrant, including itsconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this quarterly report is beingprepared;

b) evaluated the effectiveness of the registrant's disclosure controlsand procedures as of a date within 90 days prior to the filing date of thisquarterly report (the "Evaluation Date"); and

c) presented in this quarterly report ourconclusions about the effectiveness of the disclosure controls and proceduresbased on our evaluation as of the Evaluation Date;

5. The registrant's othercertifying officers and I have disclosed, based on our most recent evaluation,to the registrant's auditors and the audit committee of registrant's board ofdirectors (or persons performing the equivalent function):

a)     all significant deficiencies in the design oroperation of internal controls which could adversely affect the registrant'sability to record, process, summarize and report financial data and haveidentified for the registrant's auditors any material weaknesses in internalcontrols; and

b) any fraud, whether or not material, thatinvolves management or other employees who have a significant role in theregistrant's internal controls; and

6. The registrant's othercertifying officers and I have indicated in this quarterly report whether ornot there were significant changes in internal controls or in other factorsthat could significantly affect internal controls subsequent to the date of ourmost recent evaluation, including any corrective actions with regard tosignificant deficiencies and material weaknesses.
Date: November 12, 2002 
 /s/ Geoffery E. Merszei                                            Geoffery E. MerszeiExecutive Vice President andChiefFinancial Officer

 

31

EXHIBIT INDEX

Exhibit Number              Description

(3)                     Restated Articles of Incorporation

(99)                   Cautionarystatement for purposes of the "Safe Harbor" provisions of the Private Securities                         Litigation Reform Act of 1995.  (Filed herewith.)

 

 

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