The .als file is necessary for integrating component help files with the Delphi 6 and Delphi 7IDE. If you are creating a Delphi 6 or Delphi 7 component help file, the .als file needs to be deployed along with the help file.
The .als file is only generated when Compiler Version is set to 'Delphi 6' or higher.
Integrating with Delphi's help
Set the compiler version