BOC Int'l values UC RUSAL at up to $26.7 bln

MOSCOW, Dec 29 - China's BOC International has valued UC RUSAL at between $21.1 billion and $26.7 billion ahead of its planned IPO and said in materials the Russian aluminium firm could finish 2009 with a net profit of $505 million. Macquarie, in a separate report seen by Reuters on Tuesday, valued UC RUSAL at between $21.3 billion and $25.9 billion.