The metal price lag will generally increase our earnings in times of rising primary aluminum prices and decrease our earnings in times of declining primary aluminum prices. The calculation of metal price lag adjustment is based on a standardized methodology applied at each of Constellium's manufacturing sites. Metal price lag is calculated as the average value of product purchased in the period, approximated at the market price, less the value of product in inventory at the weighted average of metal purchased over time, multiplied by the quantity sold in the period. (B) For the years ended December 31, 2024, and 2023, impairment related to certain assets in Valais. (C) For the year ended December 31, 2024, restructuring costs amounted to $11 million and related to cost reduction programs in the United States and in Europe.