This excerpt taken from the AKS 10-K filed Mar 2, 2006.
13. Supplementary Guarantor Information
AK Holding, along with AK Tube and AK Steel Investments Inc. (the Guarantor Subsidiaries) fully and unconditionally, jointly and severally guarantee the payment of interest, principal and premium, if any, on the Companys 7- 7/8% Senior Notes Due 2009 and 7- 3/4% Senior Notes Due 2012. AK Tube is owned 100% by AK Steel Investments Inc. and AK Steel Investments Inc. is 100% owned by AK Steel Holding Company. AK Steel Holding Company also owns 100% of AK Steel Corporation. Prior to its sale on March 31, 2004, Douglas
AK STEEL HOLDING CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Continued)
(dollars in millions, except per share amounts)
Dynamics, L.L.C. was also a Guarantor Subsidiary (Note 10). Since Douglas Dynamics is no longer a guarantor, its results have been reclassified from Guarantor Subsidiaries to Other Subsidiaries. None of the Companys other subsidiaries is a guarantor of these notes. The Company has determined that full financial statements and other disclosures concerning AK Holding and the Guarantor Subsidiaries would not be material to investors and, accordingly, those financial statements are not presented. The following supplemental condensed consolidating financial statements present information about AK Holding, AK Steel, the Guarantor Subsidiaries and the Other Subsidiaries.