DEBTORS MANAGEMENT Debtors management basically means the process of decisions relating to the investment in business debtors.

When a firm makes sale of goods and services and does not receive payment. It grants trade credit and creates debtors accounts, which would be collected in the future. In credit selling, it is certain that we have to pay the cost of getting money from debtors and to take some risk of loss due to bad debts .to minimize the loss due to not receive money from debtors, the management of it, is done.

DEFINITION
A unique strategy developed to help a debtor manage their debt. This strategy is usually developed and implemented by an outside company or org. on behalf of debtor, usually because the debtor is unable to sufficiently manage their debt on their own, due to lack of knowledge or because they are overwhelmed by the amount of debt.

OBJECTIVE OF DEBTORS MANAGEMENT

The basic objective of the debtors management are to optimize the return on investment on the assests. Its main aim is to promote sales and profit until that point is reached where the return on investment is further funding of debtors is less than the cost of funds raised to finance that additional credit.

DEBTORS MANAGEMENT IN CCL

IN CCL coal was sold basically on two ways

SALE OF COAL

CASH 99%

CREDIT 1%

CCL sold coal in cash basically to private parties like: TISCO IISCO VSP

1.

Power Sectors: I. State Electricity Boards a) HSEB (Haryana State Electricity Board) b) DVB (Delhi Vidyut Board) c) PSEB (Punjab State Electricity Board) d) UPRVUNL (Uttar Pradesh Rajya Vidyut Udyog Nigam Ltd.) II. TVNL (Tenughat Vidyut Nigam Limited) In every state level some Thermal Power Stations are situated, where CCL supply coal to produce power. Because in India these Thermal Power Stations produce 6070% of total required power NTPC (National Thermal Power Corporation), NTPC is a big Government organization and is one of the best customers of CCL. It consumes about 40-42% of total coal produced by the CCL. Their payment system is very good. They settle their dues time to time. DVC (Delhi Vidyut Corporation) DVC is also one of the best customers of CCL. As NTPC, DVCs payment system is also very good.

III.

IV.

2. Steel Sectors:

I.

SAIL (Steel Authority of India Limited) a) BSP (Bhilai Steel Plant) b) BSL (Bilaspur Steel Ltd.) c) RSP (Rourkela Steel Plant) d) DSP (Durgapur Steel Plant) Private Steel Parties a) TISCO b) IISCO c) VSP

II.

3. Other Sectors I. Defense II. Cement III. Private Parties JSMDC (In cash sale payments are taken in advance before dispatching the coal and payments taken through Demand Draft or Cheque.)

CCL 1% share of total sale is made on credit basis. Credit sale of coal is only given to

JSEB These all parties are presently doing business in cash, only JSEB doing business in CREDIT from CCL.

Problems/Disputes Faced by the CCL in Payments:

Quality Problems Quantity Problems Under loading / Over loading Moisture Problem Over loading / Under loading charge Stone Problem

In CCL coal are mainly divided into two head-

coal

Coking

Non coking

The various grade of coking coal:

Grade

Ash Content

Steel Grade I ("ST I")

Ash content < 15%

Steel Grade II ("ST II") Washery Grade I ("W I") Washery Grade II ("W II") Washery Grade III ("W III") Washery Grade IV ("W IV")

15% < = Ash content < 18% 18% < = Ash content < 21% 21% < = Ash content < 24%

24% < = Ash content < 28%

28% < = Ash content < 31%

The table below describes the grades of semi-coking coal: Grade Ash + Moisture Content

Semi coking grade I ("SC I") Semi coking grade II ("SC II")

Ash + moisture content < 19%

19% < = Ash + moisture content < 24%

NCDP
New Coal Distribution Policy(NCDP) Draft letter to be sent on companys letterhead by subsidiary coal companies to each unit which has been granted clearance by Standing Linkage Committee (Long Term) for issuance of Letter of Assurance (LOA) Documents : 32. Model Fuel Supply Agreements for eligible New Power Stations commissioned between 1 st April 2009 and on or before 31stMarch 2015 a) Model FSA for New Private Power Utilities/IPPs through LOA b) Model FSA for New SEB/State Gencos through LOA c) Model FSA for New Private Power Utilities/IPPs through LOA - having captive blocks/Tapering Linkages d) Model FSA for New SEB/State Gencos through LOA - having captive blocks/Tapering Linkages 31. Modification in the FSA provisions arising out of migration from UHV based grading to GCV based system

a) UHV to GCV related modifications in the FSA provisions - FSA Models for the State Gencos and PPUs (Existing & New) b) UHV to GCV related modifications in the FSA provisions - Cost Plus FSA Models for Existing State Gencos and New PPUs c) UHV to GCV related modifications in the FSA provisions - Non Power FSA Models 30. Modification in FSA's to include Mechanical/Augur sampling 29. Generic Model FSA for mine specific supply on Cost Plus basis to New Private Power Utilities/IPPs. 28. Mechanism for review/redressal of differences related to milestones of LOA. 27. Generic Cost Plus Model FSA for mine-specific supply to consumers in the existing Power Utility Sector. 26. Modification of the clause No. 4.0 of the 'Scheme for Issuance of LoA under NCDP for non-SLC(LT) category consumers with lapsed linkages having BIFR referred status' 25. Amendment to the Model FSA for coal supply to existing State / Government Power Utilities 24. Amendment to Model FSA for existing Private Power Utilities (PPUs) 23. Option for surrender of imported coal supply 22. Model Coal supply Agreement for supply from CIL sources including cost plus projects to Government / State power utilities under NCDP 21. Notice regarding LOA under NCDP for non SLC(LT) category of consumers with lapsed linkage having BIFR status 20. Scheme on issuance of Letter of Assurances (LOA) under NCDP for non-SLC(LT) category of consumers with lapsed linkages having BIFR referred status 19. Issuance of consent for loading of the residual quantity by rail in the 4th Quarter under FSA 18. Implementation of the decision of SLC(LT)'s meeting held on November 12, 2008 17. Fuel Supply Agreement for non-Power Coal Consumer including CPP - Low Demand 16. Fuel Supply Agreement for non-Power Coal Consumer Including CPP - Medium Demand 15. Fuel Supply Agreement for non-Power Coal Consumer including CPP - High Demand 14. Model Coal Supply Agreement for Private Power Generation Utility 13. Model Coal Supply Agreement for New SEB /State GENCO through LOA 12. Model Fuel Supply Agreement for New Private Power Utility through LOA 11. Model Agreement for Coking Coal Supply for Integrated Steel Plants 10. Model Coal Supply Agreement for supply from CIL sources to Government / State Power Utilities under NCDP 9. Fuel Supply Agreements for State Nominated Agencies

8. Fuel Supply Agreements for all consumers other than power, but including CPP 7. LOA Format of Commitment Guarantee Power Generation Entities 6. LOA Format of Commitment Guarantee Cement & Sponge-iron 5. Letter of Assurance for Sponge Iron Units 4. Letter of Assurance for Cement Plants Amendment in the Milestones of LOA for Cement Plants. 3. Letter of Assurance for State Owned Power Utilities 2. Letter of Assurance for IPPs & Private GENCOs Unit Modified milestones of CPP's LOA under NCDP approved by CIL Board in its 254th meeting held on 30th January, 2010 at the Item No.254 :4(I)

FUEL SUPPLY AGREEMENT

DEFINITIONS & RULES OF INTERPRETATION: DEFINITIONS: a)
Agreement means this Cost Plus Coal supply agreement entered into on the Date of execution of contract including all its Schedules, Annexure and attachments and subsequent amendments as may be issued in accordance with the terms and conditions hereof and it shall supersede and exclude any previous arrangement, understanding or commitment that the Seller may have had with the Purchaser. b) Annual Contracted Quantity or ACQ shall have the meaning as ascribed to Clause4 .1 c) it in

"Applicable Laws" means all laws, brought into force and effect by the Government of India (GoI) or the State Government including rules, regulations and notifications made there under, and judgments, decrees, injunctions, writs and orders of any court of record, applicable to either Seller/CIL or the Purchaser, their obligations or this Agreement from time to time. d) Alternate Sources means other Cost Plus mines or indigenous mines of the Seller or supplies from imported coal of the Seller, subject to the availability of Coal of quality nearly similar to the specifications of the Mine, offered by Seller.

e)

Alternate Supplies means the coal supplied from Alternate Sources.

f) Actual Commissioning (AC). . . . . . . . . . . . . . mine is said to have achieved Actual Commissioning when it has achieved a cumulative production of 85% of the Annual rated capacity of ..................... tonnes during a 12 continuous months period

g) Base Price o f coal produced by the seller shall mean the price so arrived at to yield 12% IRR at 85% capacity utilization covering the entire life of the mine or 20 years whichever is less. The Base price so worked out is Rs.. Per tonne. The Base price of coal from the cost plus

project at the time of signing of Agreement is to be reviewed once the Cost plus Project is completed 1) Achievement of coal production capacity of 80% of the ratedoutput. 2) Completion of all facilities and initial mine development work. 3) 90% of capital investment is made. h) 'Base UHV shall mean the UHV of the coal as declared in the project report [PR]. i) Colliery Loading Point shall mean (i) (ii) (iii) (iv) (v) Silo, or Farthest point for wharf wall loading at the colliery, or Truck loading point, or Ropeways loading point, or Transfer point to the customers belt conveyor etc, as the case may be.

j) Contract Price means the notified price of the grade as declared in the project report of the coal supplied plus the fixed mark-up percentage payable by the Purchaser to the Seller for supply of Coal at the Delivery Point, excluding other charges and statutory charges k) Contracted Quantity shall mean the quantity of coal to be supplied under the contract during the tenure of the contract. l) Day means a period of twenty-four (24) consecutive hours beginning and ending at 00.00 hrs. and the reference date for such day shall be the date on which such day starts at 00.00 hrs. m) Date of Execution of Contract shall have the meaning as ascribed to it in clause 2.1 n) Detailed Project Report (DPR) or Project Report (PR) means the project report of.............. mine which contains all the information, including number of mine entries, manpower planning, estimated productivity levels, method of working, suggested capital equipment to be procured, surface installations outlining the handling arrangements at the Pit head, workshops and any other amenities etc. o) Grade means the grade / class in which the coking and non-coking Coal is categorized and/or to be categorized in terms and in accordance with the relevant notification by Govt. of India and published in Gazette of India. p) Imported Coal shall mean non-coking as well as coking coal, sourced internationally. q) Independent Engineer shall mean a consulting engineering firm or group, acceptable to the Seller, having necessary expertise to undertake the services or activities as Mentioned under Clause 2.5.2.3 r) Imported price shall mean the price of imported coal as declared by the Seller/ CIL From time to time. s) Movable asset in relation to the project report shall mean the plant and machinery, vehicles and furniture & fixtures only. All assets other than the movable asset shall be treated as Immovable Asset including Net Revenue expenditure capitalized as shown in the project report. t) IS means the standard specifications issued by the Bureau of Indian Standards (BIS) u) Notified Price of coal, in relation to a Declared Grade of Coal produced by Seller, Pithead price notified from time to time by CIL or Seller, as the case may be.

the

v)

Prime Lending Rate or PLR: shall mean the prime lending rate of State Bank of India as applicable on the due date of payment by the Purchaser. w) Pithead shall mean the following any of the following as the context may admit: In case of an underground Coalmine, Pithead shall mean the point of entry into the mine on the surface of coal mine at the ground level and would be a place or point distinct from Delivery Point The distance of transportation on surface from the Pithead (mouth of the main access trench or an auxiliary access trench) to the Colliery Loading Point shall be measured along the route of Coal transportation. x) Purchasers Container means the Railway wagons and/or trucks placed for and on behalf of the Purchaser and/or receiving hopper, bunker, transfer point owned by the Purchaser from where Coal is moved by the Purchaser directly to its Power Station by belt conveyor y) Quarterly Quantity or QQ shall have the meaning ascribed to it in Clause4.6. result of

z) Quality Specification Certificate means the document issued indicating the sampling and testing in accordance with this agreement.

aa) Sellers Financial Closure shall mean the date on which execution of all the loan agreements, notes, indentures, security agreements, letters of credit and any other documents relating to the financing of the coal block have become effective and the Seller has immediate access to such funding with respect to development and operation of the coal block identified in Schedule I to this Agreement. bb) Surface Moisture means the moisture content present in Coal that is derived as the difference between Total Moisture and Equilibrated Moisture, and expressed in percentage terms.

cc) Useful Heat Value or UHV means the heat value determined on Equilibrated basis by the following formula: UHV Where UHV = = = M = 8900-138 x [A + M] Useful Heat Value in kilo calories per kilogram (KCal/kg) A Ash content; and Moisture content

In the case of Coal having moisture less than two per cent (2%) and volatile content less than nineteen percent (19%), the UHV shall be the value arrived at as above reduced by 150 KCal/kg for each one percent (1%) reduction in volatile content below nineteen per cent (19%) fraction pro rata. RULES OF INTERPRETATION: a) a reference to this Agreement includes all schedules and annexure to this Agreement; b) a reference to any legislation or legislative provision includes any statutory modification or reenactment of, or legislative provision substituted for, and any subordinated legislation

issued under, that legislation or legislative provision; c) Headings do not affect the interpretation of this Agreement; d) A reference to Rs, INR or Rupees is to the lawful currency of the Republic of India unless specified otherwise; e) a reference to an agreement, deed, instrument or other document include the same as amended, novated, supplemented, varied or replaced from time to time; and f) The expressions including, includes and include have the meaning as if followed by without limitation; g) Words imparting the singular only also include plural and vice-versa where the context so requires;

h) The expression "writing" or "written" shall include communications by facsimile and letter; i) If any provision in Clause 1.1 is a substantive provision conferring a right or imposing an obligation on any Party, effect shall be given to it as if it were a substantive provision in the body of this Agreement. Compensation for short delivery/lifting If for a Year, the Level of Delivery by the Seller, or the Level of Lifting by the Purchaser falls below ACQ with respect to that Year, the defaulting Party shall be liable to pay compensation to the other Party for such shortfall in Level of Delivery or Level of Lifting, as the case may be (Failed Quantity) in terms of the following

S.No.

Level of Delivery / Lifting of Coal in a Year Less than 100% but upto 90% of ACQ Below 90% but upto 85% of ACQ Below 85% but upto 80% of ACQ Below 80% of ACQ

Rate of compensation for the Failed Quantity

Formula for calculation of compensation

Nil

NIL

10%

0.1 x P x [((100-LD or LL) 10)/100] x ACQ) [0.1 x P x (((100-85) 10)/100) x ACQ] + [0.2 x P x ((85-LD or LL) /100) x ACQ)] [0.1 x P x (((100-85) 10)/100) x ACQ] + [0.2 x P x ((85-80) /100) x ACQ] + [0.4 x P x ((80-LD or LL) /100) x ACQ]

20 %

40%

Where P s h a l l be the weighted average Contract Prices corresponding to the UHV of Coal supplied from the...... Mine during the relevant Operating Year. NOTE: The Level of Delivery/ Level of Lifting that would cause compensation for the Failed Quantity payable by the defaulting Party, as mentioned in the table above, may be reviewed by the Seller in light of its Coal availability and Coal commitments, and amended accordingly on year-to-year basis at the sole discretion of the Seller during the term of the Agreement. Level of Delivery: Level of Delivery with respect to a Year shall be calculated in the form of percentage as per the following formula: Level of Delivery (LD) = (DQ+DDQ+FM+RF) X 100 AC Q Where: LD = Level of Delivery of Coal by the Seller during the Year. DQ = Delivered Quantity, namely, aggregate actual quantities of Coal delivered by the Seller during the Year DDQ = Deemed Delivered Quantity, reckoned in the manner stated in Clause 4.13

Level of Lifting: Level of Lifting with respect to a Year shall be calculated in the form of percentage as per the

following formula: Level of Lifting (LL) = (ACQ-DDQ) X 100 ACQ Where LL = Level of Lifting of Coal by the Purchaser during the Year. DDQ shall have the same meaning as given

EFFECT ON DEBTOR BY FSA

PAYMENT ACCORDING TO FUEL SUPPLY AGREEMENT The Purchaser shall make advance payment for a month in three (3) installments for availing Coal supplies from the Seller first (1st) installment on the first (1st) day of the nd th rd month, second (2 ) installment on the eleventh (11 ) day of the month and the third (3 ) st) day o f t h e mo nth. Each of these payment installment o n the twenty f i r s t (21 installments shall cover the As Delivered Price of Coal for the Coal quantities that is one- ninth (1/9th) of the QQ concerned. Further, each of these installments shall take into account the weighted average of Contract Prices of Grades based on actual supplies of immediately available previous month. However, the third (3rd) installment shall also include the adjustment amount with regard to the actual quantity of Coal delivered and the quality of Coal analyzed vis--vis the advance payment made for the previous month. Quarterly Quantity (QQ) The Annual Contracted Quantities for the Year s h a l l be divided into Quarterly Quantities (QQ), expressed in tonnes, as follows: st I Quarter (Apr-Jun.) IInd Quarter (Jul-Sep) IIIrd Quarter (Oct-Dec) IVth Quarter (Jan-Mar) 25% of ACQ 22% of ACQ 25% of ACQ 28% of ACQ

The Purchaser shall maintain with the Seller an Irrevocable Revolving Letter of Credit (IRLC) issued by a bank acceptable to the Seller and in the format acceptable to the Seller and fully conforming to the conditions for an amount equivalent to As Delivered Price of Coal for the Coal quantities that is one-ninth (1/9th) of the QQ concerned. The As Delivered Price of Coal in this context shall take into account the highest of Contract Prices of Grades. The IRLC shall be maintained throughout the term of this Agreement. The amount of IRLC shall be suitably changed whenever there is a change in any component of the As Delivered Price of Coal. In addition to the IRLC, the Purchaser shall pay advance amount equivalent to seven (7) days Coal value by way of Demand Draft/ Bankers cheque/ Electronic Fund Transfer (EFT). All the payments shall be made through Demand Draft / Bankers cheque/ Electronic Fund Transfer payable at ( to be stated by the Seller). In the event of non-payment within the aforesaid stipulated period, the Purchaser shall be liable to pay interest in accordance Advance payment made by the Purchaser shall be non-interest bearing, and it shall change in accordance with change in the As Delivered Price of Coal.

IRLC Stipulations
In the event the Purchaser opts to submit IRLC, as per the payment provisions laid down, the IRLC shall conform to the following conditions: 1. The underlying amount of IRLC shall be equivalent to As Delivered Price of Coal for the Coal th quantities that is one-ninth (1/9 ) of the QQ concerned, as per Clause 4.4. Further, the As Delivered Price of Coal in this context shall take into account the average of Contract Prices of the Grades mentioned in Schedule III. The underlying amount of IRLC shall be suitably changed whenever there is a change in any component of the As Delivered Price of Coal. The term of the IRLC shall be for a minimum period of one year, and the same shall be enewed one month prior to its expiry so as to remain valid throughout the term of the Agreement. 100% payment shall be released in favour of the Seller against the bills/ invoices duly signed and submitted by the Seller. IRLC shall be automatic without any reinstatement clause; accordingly the amount of each drawl shall be automatically reinstated. IRLC shall be issued by a bank acceptable to the Seller All IRLC charges including those related to opening, establishment, negotiation, reinstatement, amendment or any other incidental charges shall be borne by the Purchaser All documents drawn under this IRLC shall be in English language only. All amounts under this IRLC shall be payable at [ The Seller]. There shall be no restriction for the number of drawls in a month. to be mentioned by

2.

3.

4.

5.

6. 7.

8. 9.

10.

According to this scheme there is no debtor but in practice we have some debtor which Includes given below: OLD DEBTOR JSEB(debtor arises due to sale in credit ) DISPUTE(quality and quantity)

SETTLEMENT OF DISPUTES
The Representative of the Party which considers that a dispute has arisen shall give to the Representative of the other Party, a written notice setting out the material particulars of the dispute (Dispute Notice). Within thirty days, or such longer period as may be mutually agreed, of the Dispute Notice having been delivered to the other Party, the Representatives of both Parties shall meet in person, to attempt in good faith and using their best Endeavours at all times, to resolve the Dispute. Once the Dispute is resolved, the terms of the settlement shall be reduced in writing and signed by the Representatives of the Parties

Securitization Scheme:
1. It is tri-partite agreement among (a) The President of India acting through Joint Secretary, Ministry of Finance, Government of India, (b) The Governor of state, through Finance Secretary, Government of State, and (c) The Reserve Bank of India through Executive Director, RBI. This agreement shall remain in force until 31.10.2016. 2. This scheme has been introduced because SEBs has large outstanding dues payable to CPSUs (Central Public Sector Undertakings) and has requested GOI to permit their conversion into long-term Bonds, to be issued by the State Government in favors of the CPSUs. 3. In respect of overdue of CPSUs, the following main points of the scheme of Securitization would be effective from 1.10.2001. a) The cut-off date for reckoning of outstanding payment in respect of the CPSUs shall be 30.09.2001. b) All surcharge and interest payable by the SEBs on the overdue of CPSUs shall be written of to the extent of 60% thereof.

c) All amount payable in accordance with the above shall be converted into long term loans to be repaid by the State Government over a period of 15 years in 20 equal 6 monthly installments commencing from 1.10.2006 i.e. after a moratorium of 5 years.

d) The State Government would issue Bonds to the respective CPSU who will be free to trade them in the market in a phased manner i.e. 10% of the bonds will be eligible for trading in the secondary market every year on a cumulative basis, thus releasing all the bonds for trading in a period of 10 years.

e) To facilitate trading and redemption of the bonds, the total amount of lone would be divided into 20 equal parts and each party will carry a fixed tenor with bullet redemption. The first set of bonds would thus be redeemed on 1.10.2006.

f)

The bonds issued through RBI would carry a nominal tax-free interest rate of 8.5% per annum, payable once every six months.

g) Dispute related to payments of dues shall be resolved in accordance with the due process of law. As and when a dispute is settled, the amount awarded shall be payable as if the bonds had been issued as on 1.10.2001, with the exception that the rate of interest for the period between 1.10.2001 and the actual date of securitization shall be 12% per annum.

CENTRAL COALFIELD LIMITED KOLKATA CONSUMER WISE OUTSTANDING POSITION AS ON 31.05.2012 REPORT DATE 31.05.2012
CONSUME R ADV AS ON 01.04.12 FROM PARTY 0.00 0.00 0.00 0.00 0.00 -31.67 0.00 0.00 0.00 0.00 DUE AS ON 01.04.12 FROM PARTY 198.43 71.56 269.99 3.51 0.22 0.00 65.47 115.80 8.30 3.83 COAL BILL MAY PROG MAY BILL 84.64 37.92 122.56 20.32 0.00 50.22 77.32 115.17 139.37 68.99

MAY 2012
SALE REALISATION MAY PROG MAY 12 PAYMENT 76.64 34.82 111.46 22.71 0.00 52.48 83.20 77.00 138.27 50.66 PROG CREDIT NOTE PROG OTHER ADJUST

RS IN CRORES
AS ON 31 .05 2012 TOTAL ADV FROM PARTY 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 139.81 65.94 205.25 0.00 0.00 0.00 0.88 40.71 0.00 7.17 67.12 8.72 75.84 1.12 0.22 -33.93 58.71 113.26 9.37 14.99 DISPUTED UNDISPUTED

SAIL VIZAC A TOTAL STEEL UPRUVNL DVB PSPCL HPGCL BTPP DADRI UNCHAHAR

47.32 15.52 62.84 9.27 0.00 15.96 37.09 74.07 60.43 32.67

40.25 0.00 40.25 13.65 0.00 19.96 36.10 50.00 93.11 21.68

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

206.43 74.66 281.09 1.12 0.22 0.00 59.59 153.97 9.37 22.16

RVUNL NTPC K GAON NTPC FKKA NTPC RIHAND TANDA BSEB JSEB DVC BOKARO PSCL ROSA POWER BAJAJ POWER TVNL HAJJAR POWER B TOTAL POWER

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -10.48 -33.14 -16.57 0.00 -15.77 -109.63

0.86 0.73 5.87 1.16 34.93 155.48 238.24 114.33 0.00 0.00 0.00 453.03 0.00 1201.76

0.00 0.00 5.85 0.00 18.31 0.00 6.30 28.24 11.84 26.83 9.04 11.25 0.00 347.15

0.00 0.00 11.53 0.00 37.66 0.00 12.60 56.48 13.68 45.26 14.76 22.50 6.14 690.99

0.00 0.00 4.02 0.00 23.00 0.00 0.00 25.00 15.00 28.71 6.09 25.00 23.00 386.25

0.00 0.00 6.04 0.00 51.25 0.00 0.00 66.00 27.00 37.86 16.18 50.00 23.00 703.65

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.86 0.73 9.36 1.16 21.34 155.48 250.84 104.81 0.00 0.00 0.00 425.53 0.00 1215.5 4

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -23.80 -25.72 -19.99 0.00 -33.63 -137.07

0.00 0.00 0.00 0.00 0.00 0.00 0.00 51.24 0.00 2.46 0.00 0.00 0.00 102.46

0.86 0.73 9.36 1.16 21.34 155.48 250.84 53.57 -23.80 -28.18 -19.99 425.53 -33.63 977.01

FERTILISER -19.41 0.00 CEMENT -4.54 0.00 HEC -1.93 0.00 PVT -249.90 0.00 PARTIES C TOTAL -275.78 0.00 OTHERS G TOTAL -385.41 1471.75 (A+B+C+) AS ON 01.4.2012: 1086.34

7.82 0.00 0.00 95.52 103.34 513.33

15.64 1.18 1.42 101.04 179.28 992.83

13.45 0.00 1.46 144.61 159.52 586.02

21.51 0.00 2.51 234.73 258.75 1073.86

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 1497.8 3

-25.28 -3.36 -3.02 -323.59 -355.25 -492.32 1086.34

3.24 0.00 0.00 0.00 3.24 310.95

-28.52 -3.36 -3.02 -323.59 -358.49 694.36

CENTRAL COALFIELD LIMITED AGEWISE ANALYSIS OF DEBTORS AS ON 31.03. 2012 RS IN CRS:

Consumer Less than 6 month More than 6months less 1 yr 0.00 0.00 0.00 23.00 33.18 0.00 0.00 5.87 1.16 0.68 0.00 30.00 27.70. 0.00 71.00 More than 1 &less than 2 yr 4.80 0.00 0.00 3.75 8.67 0.00 0.00 0.00 0.00 6.35 0.00 10.70 56.97 0.00 68.10 More than 2 & less than 3 yr 0.00 0.00 0.00 1.83 7.67 0.00 0.73 0.00 0.00 2.14 0.00 12.33 49.29 0.00 62.23 More than 3& less than 5yr 0.00 0.00 0.00 0.92 2.53 0.00 0.00 0.00 0.00 0.00 0.00 9.65 66.88 0.86 110.18 More than 5&less than 10 yr 0.00 0.00 0.22 5.01 1 0.00 0.00 0.00 0.00 0.00 0.00 12.29 11.29 0.00 59 More than 10yr Total dues including advance 3.51 34.93 0.22 65.67 115.00 0.30 0.73 5.87 1.16 3.83 155.40 114.33 230.24 0.66 453.03

UPRUVNL TANDA DVB PSEB BTPP DADRI NTPC (KGAON) NTPC(FARAKKA) NTPC(RIHAND) UNCHAHAR BSEB DVC JSEB RVUNL TVNL

-1.29 34.93 0.00 30.96 62.75 8.30 0.00 0.00 0.00 -5.31 0.00 39.36 26.11 0.00 82.52

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 155.48 0.00 0.00 0.00 0.00

TOTAL(A) STEEL RINL SAIL TOTAL (STEEL) TOTAL(A+B)

278.33 12.42 28.48 40.00 319.23

192.56 11.42 25.00 36.42 228.98

159.34 14.29 22.37 36.66 196.00

136.22 9.51 45.44 54.95 191.17

191.02 8.63 54.08 62.71 253.73

88.81 8.40 23.06 31.46 120.27

155.48 6.89 0.00 6.89 162.37

1201.76 71.56 198.43 269.99 1471.75