1.Assignment of underlying proceedings with I.A. no. 2630 of 2019 in C.P. no. 1604 of 2017 for avoidance transactions under section 43,45 & 66 of the IBC, 2016. Claim amount of Rs.313.98 crore 2. Refund receivable from State VAT Department (West Bengal and Gujarat) Claim amount of Rs. 4.63 Crore 3. Receivable from Trade Debtor including interest Claim Amount of Rs. Rs. 556.54 Crore

Sale of the company as a going concern with only the two asset sub-categories mentioned below : a) The Possible accrual from Insurance Claim litigation (Valued at Rs 3.6 Crores) and b) The Possible accrual from the PUFE Avoidance Application filed (Valued at Rs. 1 Crore).

Sale of Corporate Debtor as a Going Concern along with all assets including Securities & Financial Assets (Excluding cash/ Bank balance and Fixed Deposit).

Land,vehicles,Book debts,furniture and fixtures

ASSIGNMENT OF AVOIDANCE TRANSACTIONS

Land & Building Plant & Machinery

Not Readily Realisable Assets

Land & Building Plant & Machinery

Lot No. 5: GRP Pipes 1100m Diameter Lot No. 7: 765 KV Switchyard Material Lot No. 8: HCSD Pipes Lot No.12: Boiler and Coals Mills Material

Lot No. 9: Land of Plant near Wardha

LOT-1 Sale of Corporate Debtor as a Going Concern along with all assets including Securities & Financial Assets (Excluding cash/ Bank balance over and above Rs 25.00 Lakh). Bidder need to replace of all the Existing Bank Guarantee issued by PNB.

LOT-2 9% Non-Cumulative Redeemable Preference Shares

LOT-3 Sale of Corporate Debtor as a Going Concern along with all assets including Securities & Financial Assets (Excluding cash/ Bank balance over and above Rs 25.00 Lakh and Lot 2 Assets i.e 9% Non-Cumulative Redeemable Preference Share). Bidder need to replace of all the Existing Bank Guarantee issued by PNB.

Sale as a going concern

Sale of Assets of Corporate Debtor (Building)

Sale of Punj Lloyd Limited as a whole (excluding certain assets as provided in the ‘ASPM’)

Sale of Punj Lloyd Limited as a whole (excluding assets as per Asset Set 1 and no upfront value for live arbitration cases and net receivables in the live arbitration cases post the Transfer Date, shall be distributed amongst the SCC and the Company on 50:50 sharing ratio. Other terms of Asset Set 2 are mentioned in ASPM)

Sale of Arbitration Assets of Punj Lloyd Limited

Sale of Plant & Machinery at Kakkrapara site

Assignment of Not Readily Realizable Assets: 1. All other Assets of the Company including Financial Assets / Debtors / other Receivables/ Hypothecation of book debts (as reflected in the audited Balance Sheet of the Corporate debtor)/ remaining debtors/receivables including small deposits with various Government bodies and 2. Assets underlying Avoidance Applications filed with Hon’ble NCLT ie for the assets underlying proceedings for Preferential, Undervalued, Extortionate Credit and Fraudulent transactions in Sections 43 to 51 and 66 of the Code etc ie. Assignment of underlying proceedings with IA No. 1472/2020 (read with Amendment Application IA No 3397/2023 regarding amendment to prayer of IA no. 1472/2020 in compliance of order dated 17.05.2023) in C.P. (IB)-81(PB)/2019, under Sections 43, 45, 50, 60(5), 66, 67 and 235A of the Insolvency and Bankruptcy Code, 2016; • All the investors shall provide, along with or prior to submission of their offers / proposals for assignment or transfer of Not Readily Realisable Assets of the company on offer, an amount which is equal to the 10 % of the offered amount for the assets for which the offer is being made, as EMD/ earnest money