Dec 5 (Reuters) - Metro Mining Ltd MMI.AX :
* Metro offer for Gulf improved and unconditional
* Acceptances from Gulf Alumina Limited (Gulf) shareholders representing 57.3% have been tendered
* Expected that BFS will also reflect benefit of estimated $200 million of synergies that can be realised by integrating two projects Source text for Eikon: ID:nASXbLNhq7 Further company coverage: MMI.AX