MIRA INFORM REPORT

 

 

Report Date :

14.11.2013

 

IDENTIFICATION DETAILS

 

Name :

ROTEM AMFERT NEGEV LTD.

 

 

Formerly Known As :

ROTEM FERTILIZERS LTD

 

 

Registered Office :

P.O. Box 75, Beer Sheva (8410001)

P.O. Box 187, Yeruham (8055101)

1 Kroitzer Street, "Ashlag" (Potash) House, Beer Sheva   8489414           

 

 

Country :

Israel

 

 

Date of Incorporation :

09.10.1977

 

 

Legal Form :

Private Limited Company

 

 

Line of Business :

Producers, exporters and marketers of a varitey of products based on phosphate rock mined in the Negev Desert, including phosphate fertilizers, phosphoric acid and specialty fertilizers.

 

 

No. of Employees :

1,200 employees

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Good

Payment Behaviour :

Regular

Litigation :

Clear

 

NOTES:

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March, 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

Israel

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

israel - ECONOMIC OVERVIEW

 

Israel has a technologically advanced market economy. Its major imports include crude oil, grains, raw materials, and military equipment. Cut diamonds, high-technology equipment, and pharmaceuticals are among the leading exports. Israel usually posts sizable trade deficits, which are covered by tourism and other service exports, as well as significant foreign investment inflows. The global financial crisis of 2008-09 spurred a brief recession in Israel, but the country entered the crisis with solid fundamentals - following years of prudent fiscal policy and a resilient banking sector. The economy has recovered better than most advanced, comparably sized economies. In 2010, Israel formally acceded to the OECD. Israel's economy also has weathered the Arab Spring because strong trade ties outside the Middle East have insulated the economy from spillover effects. Natural gasfields discovered off Israel's coast during the past two years have brightened Israel''s energy security outlook. The Leviathan field was one of the world''s largest offshore natural gas finds this past decade, and production from the Tama field is expected to meet all of Israel''s natural gas demand beginning mid-2013. In mid-2011, public protests arose around income inequality and rising housing and commodity prices. The government formed committees to address some of the grievances but has maintained that it will not engage in deficit spending to satisfy populist demands.

 

Source : CIA

 


company name and address

 

ROTEM AMFERT NEGEV LTD.

(Also known as: ROTEM FERTILIZERS LTD.)

Telephone         972 8 646 53 51; 646 51 18

Fax                   972 8 646 55 09

P.O. Box 75, Beer Sheva (8410001)

P.O. Box 187, Yeruham (8055101)

1 Kroitzer Street, "Ashlag" (Potash) House

BEER SHEVA   8489414            ISRAEL

 

 

HISTORY & LEGAL FORMATION

 

A Private Limited Company, incorporated as per file No. 52-003088-3 on the 09.10.1977.

As from 01.08.1989 business activities of AMSTERDAM FERTILIZERS (AMFERT), a Dutch fertilizers plant, were merged into subject.

On the 09.03.1992, NEGEV PHOSPHATES LTD. was merged into subject.

NEGEV PHOSPHATES was incorporated as a public limited company in 1971, taking over business activities of a firm originally established in 1952.

 

Subject was originally registered under the name ROTEM FERTILIZERS LTD., which changed to the present name on the 07.02.1995.

 

 

SHARE CAPITAL

 

Authorized share capital NIS 58,324,664.00, divided into -

            116,649,327 ordinary shares (111,980,876 shares issued),

            1 special share (issued), all of NIS 0.50 each,

of which shares amounting to NIS 55,990,438.50 were issued.

 

 

SHAREHOLDERS

 

Subject is fully owned by ISRAEL CHEMICALS LTD. (ICL), a public limited company whose shares are traded on the Tel Aviv Stock Exchange (TASE).

ICL is controlled (51.8%) by THE ISRAEL CORPORATION LTD. (TIC), also publicly traded on TASE, controlled (51.5%) by OFER Group, owned chiefly by Idan Ofer (other shareholders in OFER Group are Udi Angel and members of Ofer family).

POTASH CORPORATION OF SASKATCHEWAN (PCS) holds 13.71% of ICL (during March 2010 invested some NIS 1.5 billion in 2.5% of ICL shares).

The one single special share is held by the State of Israel (given the fact subject holds rights on Israel national resource).

 

 

DIRECTORS

 

Nir Gilad, Chairman of ICL,

Stefan Borgas, CEO of ICL,

Avi Doitchman, CFO of ICL,

Asher Grinbaum,

Udi Buch,

Moshe Vidman,

Chaim Erez,

Shlomo Maoz,

Amir Makov,

Avisar Paz,

Joseph (Yossi) Lastigzon,

Eli Amit,

Victor Medina,

Dr. Miriam Haran,

Avraham (Baiga) Sochat (former Minister of Finance).

 

 

GENERAL MANAGER

 

Nissim Adar (also heads ICL FERTILIZERS Division)

 

 

BUSINESS

 

Subject is part of ICL FERTILIZERS Division in the ICL Group, which is the largest division in ICL (57% of sales in 2012, was 58% in 2011).

Producers, exporters and marketers of a varitey of products based on phosphate rock mined in the Negev Desert, including phosphate fertilizers, phosphoric acid and specialty fertilizers. Annual phosphate production amount to 6.5 million tons.

Some 95% of sales are for export, mainly to Europe, Brazil, India and China.

Eexcavating phosphate from 4 different sites in the Negev, based on long term licenses from the State of Israel (one valid till 2013 and 3 till 2021 and up), paying royalties in return.

Producing raw materials which are also supplied to sister division ICL PREFORMANCE PRODUCTS, which produces phosphate-based products for various applications, including food additives.

Among customers: SINOCHEM of China.

Among local suppliers: DELTA ELKON, RAW MATERIALS IMPORT & EXPORT, L Y A HIDRAULICS & PNEUMATIC, MABAT 3D TECH., A.Z. INDUSTRIES, ELKAYAM INDUSTREIS, SUPERGUM (1983), S.K. MKM ENG., etc.

Also assisted by DORMEX TRADE & INVESTMENTS, which represents subject in several foreign markets.

 

Operating from its manufacturing plant (comprises of 8 large facilities) in Mishor Rotem (adderss: M.P. Arava, 86800, near the Dead Sea; and mines in Arad and in Wadi Zin (Negev Desert)).

 

Headoffice in Potash House, 1 Kroitzer Street, Beer Sheva (shared with sister company, DEAD SEA WORKS LTD.). Also operating from offices in Yeruham in the Negev Desert. ICL headquarters are situated in 23 Osvaldo Aranya Street, Tel Aviv. There are also fertilizers plants in Holland, Germany, Belgium and Spain, as well as phosphate-based feed additives plant in Turkey. Also having offices worldwide.

 

Having in all (incl. subsidiaries abroad) some 2,000 employees, of which over 1,200 employees in Israel (subject).

There are 12,020 employees in ICL Group (of which 5,500 employees in Israel), of which 6,014 employees in ICL FERTILIZERS Division.

 

 

MEANS

 

Financial data is included in the consolidated B/S of parent company, ISRAEL CHEMICALS LTD., which shows:

                                                                                                US$ (thousands)

ASSETS                                                                       31.12.2012        30.06.2013

Current assets:

            Cash and cash equivalents                                206,067 238,998

            Investments, deposits and short term loans        142,689 101,137

            Customers                                                        1,034,668          1,237,634

            Other receivables and assets                             273,490 283,783

            Stock                                                                1,430,151          1,369,415

                                                                                    3,087,065          3,230,967

Non-current assets:

            Investments and other non-current assets           425,652 401,972

            Fixed assets                                                     3,097,385          3,353,936

            Intangible assets                                                  734,809             768,690

                                                                                    4,257,846          4,524,598

                                                                                    7,344,911          7,755,565

                                                                                    ========        ========

 

LIABILITIES

Current liabilities                                                            1,809,198          2,094,564

Non-current liabilities                                                     2,147,449          2,001,065

Equity                                                                           3,388,264          3,659,936

                                                                                    7,344,911          7,755,565

                                                                                    ========        ========

 

ICL’s current market value US$ 11,042 million.

 

Subject is an “Approved Enterprise” and as such enjoys tax benefits and State incentives.

 

According to the financial statements of parent ICL, total assets attributed to the Phosphate segment (practically subject and subsidiaries in the phosphate area) as of 31.12.2012 totaled US$ 1,552 million (US$ 1,498 million as of 31.12.2011).

           

There are 3 charges for unlimited amounts registered on the company's assets, in favor of the State of Israel and CRYSTAL PURCHASING LTD.

 

 

 

REVENUES

 

Subject pays royalties to the State of Israel as part of the rights given for mineral production from the Negev Desert – to-date 2% from profits.

Subject’s consolidated sales (including subsidiaries), as given by subject's CFO, for 2009: US$ 1,500 million (US$ 2,000 million in 2008), of which 95% for export.

Subject ended 2009 with a net profit of US$ 119,861,000.

Subject ended 2010 with a net profit of US$ 245.1 million.

Subject ended 2011 with a net profit of US$ 316,106,000.

Subject ended 2012 with a net profit of US$ 234,384,000.

 

Phosphate & Fertilizers sales from ICL FERTILIZERS Div. sales (in principle attributed to subject and subsidiaries, although from the above data given by subject's CFO we learn that subject's sales are actually higher) were:

 

(in US$, Million) 2010                 2011                 2012                 2013-1stH

Sales                            1,056.3             1,705.9             1,733.3             977

Gross profit                  285.4                502.8                463.7                -

Operating profit             108.6                221.3                162.5                108

 

ISRAEL CHEMICALS LTD.        

Consolidated Statement of Income:      

                                                US$ (thousands)

                                                Year ended 31.12

                                                2010                 2011                 2012

Sales                                        5,691,537          7,067,834          6,471,433

 

Gross profit                              2,432,076          3,155,663          2,711,198

 

Operating income                      1,346,127          1,925,965          1,553,632

 

Income before taxes on income 1,295,423          1,871,708          1,519,293

 

Net income                               1,028,617          1,523,016          1,301,732

                                                ========        ========        ========

 

 

ICL consolidated sales for the first 6 months of 2013 were US$ 3,410.5 million (similar to the parallel period in 2012), making a gross profit of US$ 1,377 million, an operating profit of US$ 756 million and a net income of US$ 622.3 million.

 

 

OTHER COMPANIES

 

Main wholly-owned subsidiaries, among many others in Israel and worldwide:

FERTILIZERS AND CHEMICALS LTD., manufacturers, importers and marketers of fertilizers and chemicals, mainly for the agriculture sector, e.g. nitrogen and phosphorus fertilizers, industrial chemicals, water treatment, gases, paint dyers, solvents, feed additives, etc.

NEGEV STAR LTD.

EDOM MINERALS & DEVELOPMENT LTD.

EUROCHIL HOLDINGS B.V. (ICL FERTILIZERS EUROPE), Holland, marketing arm in Europe, holds ICL FI POTASH B.V. and many others subsidiaries.

AMSTERDAM FERTILIZERS B.V., Holland, owns ICL FERTILIZERS EUROPE CV, ROTEM TURKEY, AMSTERDAM FERTILIZERS DEUTSCHLAND OHG (AMFERT GERMANY), ICL FERTILIZERS DEUTSCHLAND,

EVERRIS INTERNATIONAL B.V., Holland,

P.M. CHEMICALS SRL, Italy,

ICL ASIA LTD.,

ZUARI ROTEM SPECIALTY FERTILIZERS, 50%, India.

ROTEM BKG LLC, USA,

ROTEM DO BRAZIL LTDA, ICL BRAZIL LTDA, both of Brazil,

ICL FERTILIZERS (INDIA) PRIVATE LIMITED, India.

 

Subject is part of ICL FERTILIZERS Division which includes 4 main companies (each with subsidiaries), subject being one of the 4, the 3 others are:

DEAD SEA WORKS LTD., producers, manufacturers, exporters and marketers of potash and other chemicals from the Dead Sea. Holds 100%, among others, in ICL IBERIA SCS, GRUPO EMPRESARIAL AGROMEDITERRANO S.A and IBER POTASH S.A., both of Spain, CLEAVLAND POTASH LIMITED of the U.K., ASHLEY CHEMICALS (HOLLAND) B.V.

MIFALEI TOVALA LTD., land transportation, bulk transportation.

Other companies part of the ICL Group, among many others:

ICL Industrial Products (ICL-IP),

DEAD SEA BROMINE COMPANY LTD., part of ICL Industrial Products (ICL-IP), heading the DEAD SEA BROMINE GROUP (known as “DSBG”). Mainly via wholly-owned subsidiary BROMINE COMPOUNDS LTD., operating as manufacturers, exporters and marketers of bromine compounds and other industrial chemicals based on minerals extracted from the Dead Sea.

BROMINE COMPOUNDS MARKETING (2002) LTD., marketing arm,

Among DSBG other subsidiaries (100% unless otherwise stated):

TETRABROM TECHNOLOGIES LTD.,

CHEMADA FINE CHEMICALS LTD., 26%,

TAMI IMI INSTITUTE FOR RESEARCH & DEVELOPMENT LTD.,

DEAD SEA PRICLASE FUSED PRODUCTS, General Partnership,

ICL-IP AMERICA INC., USA, owns HY YIELD BROMINE, 80%, USA,

ICL-IP JAPAN LTD., Japan,

LANDCAM LIMITED, South Africa,

BROMINE & CHEMICALS LIMITED, UK,

EUROCLEARON B.V., the Netherlands, owns CLEARON CORP., USA,

ICL-IP EUROPE B.V., the Netherlands, holds several subsidiaries, including BROMOCHEMIE HOLDINGS B.V., ICL IP TERNEUZEN B.V., SINOBROM (75%, China), LIANYONGANG DEAD SEA BROMINE COMPOUNDS LTD (60%, China), BROMISA INDUSTRIAL E COMERCIAL LTDA (Brazil), etc.,

ROTEM AMFERT NEGEV B.V., Holland.

ICL Performance Products:

ICL PERFORMANCE PRODUCTS INC,

B.K. GIULINI GmbH, a subsidiary in Germany,

BKG PURIPHOS B.V.,

PEKAFERT B.V., holds EUROCIL LUXEMBOURG,

ASTARIS INC. of the U.S.A. and Brazil,

ICL NORTH AMERICA INC, USA.

ICL Metallurgy, headed by DEAD SEA MAGNESIUM LTD., producers, manufacturers, exporters and marketers of magnesium and related products, producing magnesium from the Dead Sea.

Others:

I.D.E. TECHNOLOGIES LTD., 50%, desalination facilities and water treatment,

ICL FINANCE B.V., The Netherlands, ICL FINANCE INC., USA, ICL FINANCE  & ISSUING LTD., ICL FINE CHEMICALS LTD., TWINCAP FOERSAEKRINGS AB (Sweden), and many others, including companies in ICL Group and ISRAEL CORP. concern.

 

 

BANKERS

 

Bank Leumi Le’Israel Ltd., Tel Aviv Central Branch (No. 800), Tel Aviv.

Bank Hapoalim Ltd., Beer Sheva Branch (No. 631), Beer Sheva.

 

 

CHARACTER AND REPUTATION

 

There are several lawsuits against subject, mainly due to environmental issues. None of the lawsuits seem to be significant. ICL has been investing tens of NIS millions in recent years in environmental protection ends.

Apart from that nothing unfavorable learned (there are several issues specified below with negative effect on ICL and subject).

 

Despite our efforts, we were unable to reach subject's CFO, as he was always busy. We left messages, which remain unanswered.

 

ICL is a multi-national concern, among the world's leading suppliers of minerals and one of the largest industrial concerns in Israel. ICL is ranked the world's 6th largest potash manufacturer (9% of market share in 2011), the world's largest producer of PK fertilizers (compound of potash and phosphate fertilizers), and leading producer of specialty phosphates based on purified phosphoric acid. ICL subsidiary DSBG considered of the world’s leading company in the bromine market, with estimated production of 40% of the total elementary bromine production in the world, leading bromine-based flame retardant products market.

 

ISRAEL CORP. (TIC), current market value US$ 4,056.4 million, part of OFER Group, is Israel’s largest holding company, one the largest and most influential groups in the Israeli market, operating worldwide also in the fields of energy, shipping, high tech & electronics and real estate.

 

Canadian PCS, which holds some 14% in ICL, is the world’s largest potash producer (20% market share).

In October 2012 TIC announced on negotiations with PCS on a merger deal, where PCS will take over full ownership of ICL in a shares swap deal (TIC will become a shareholder in PCS). PCS is publicly traded on NYSE and Toronto (TSX: POT, NYSE: POT) with market value of US$ 28.3 billion. Under the circumstances, TIC would have become the major shareholder in PCS with some 20% stake. Such a transaction requires the State of Israel authorization, which holds a golden share in ICL that acquires it veto rights, as ICL has concession to Israel's natural resources (potash, phosphates, bromine). After the Minister of Finance expressed his resistance to such transaction, in April PCS announced it withdraws its intention to pursuit with the merger at this time.

 

Subject and ICL Group recovered in 2010 and especially in 2011 from the depression in their business mainly during 2009, due to the global economic crisis, which drove demand for fertilizers and potash down and prices plunged (mainly of fertilizers, as potash prices were more stable). The Group adjusted production levels and took streamlining measures, and with demands rising again ICL returned to its impressive growth path in the years that preceded the crisis following the unprecedented demand for such in recent years.

ICL has suffered a major blow in end of July 2013 with the announcement of URALKALI on its intention to cease selling potash via the marketing company BCP (means the dismantling of the Russian potash cartel which may lead to the drop of potash prices in world markets in the short term and loss of revenues). Consequently, ICL market value dropped significantly, though recovered to some extent recently following rumors on renewal of the Cartel.

 

Subject is ISO 9001:2000 certified.

 

In December 2010 the Israeli Parliament voted to cancel ICL special tax benefits (hundreds NIS millions), as part of a revision concerning royalties from State resources, including phosphate (ICL has been enjoying both from low royalties rate and tax benefits), with view of elevating the fees collected by the State. The State claimed that ICL also paid less than it had to and has to compensate the State. After long mediation process, royalties for phosphate recently rose, yet Government officials claim the fee is still too low and consider much higher rate.

 

Subject has been operating to obtain permits to develop a large field in the Negev Desert which contains large reserves of the phosphate rock. As the land is situated only few km from the town of Arad (and not far from one of subject’s plants) there is a strong resistance from citizens of Arad, and the matter has been under revision by Government authorities. Subject received excavation permit for 'Brir Field' (part of a larger Zohar Field), with large with reserves potential estimated at least of US$ 25 billion (250-500 tons).

In view of the recent public debate on the above royalties and permits issues, and uncertainties, ICL launched a strategic plan to become less dependent on Israel's natural resources and seek global resources. In that aspect, it signed in mid 2013 a memorandum for cooperation with DUC GIANG in Vietnam for erection and operation of a phosphate excavation project.

 

In 1982 ICL acquired Dutch AMSTERDAM FERTILIZERS (AMFERT) and its fertilizers plant. In 1987, ICL 3 German fertilizers plants were merged into AMFERT, after they experiences grave losses. After the merger of AMFERT and NEGEV PHOSPHATES in 1992, subject began operating under its current style.

In 1996, ICL German subsidiary GIULINI acquired BK LADENBURG from HOECHST for US$ 60 million.

In september 2005, ICL acquired ASTARTIS, producers of phsphate-based products of the USA and Brazil, for a sum of US$ 255 million.

 

In August 2007 ICL announced on a new joint venture in India with a local company ZUARI (of BIRLA CHEMICALS Group), designed to penetrate the dissolvable fertilizers market in India. The venture is part of subject's ICL FERTILIZERS Div. and expected to generate annual income of US$ 20 million. The venture comprises of a manufacturing plant in India and marketing activity. In August 2011 ICL announced on the expansion of its manufacturing capacity in India, with the erection of 2 plants with cooperation of ZUARI.

 

In August 2007 ICL acquired American SUPRESTA, manufacturers of phosphorus products for fire safety and leading company in its field in the world, for US$ 352 million. In late 2009 ICL acquired further 6 foreign companies in the Performance Products field for total of US$ 40 million.

 

ICL Group's plants started to benefit from the shift of the Group's use in natural gas as energy source (replacing some of the ISRAEL ELECTRICITY CORP. conventional electricity power) from the end of 2008. ICL expected to save US$ 100 million per year due to the move. ICL signed agreements with TETHYS SEA and with EMG, to supply natural gas. In parallel, in July 2012 ICL reported on investing US$ 320 million in the erection of a new 250mW power station in Sodom site. The project, expected to end by 2015 2nd half, is designed to meet the forecasted growth in demand for ICL potash and bromine production capacity, while saving electricity costs.

 

In September 2009 ICL raised NIS 898 million in bonds issuance to the public.

On the 04.12.2011 ICL signed an agreement with 7 international banks to receive a line of credit of US$ 650 million.

 

In June 2010 it was reported that ICL signed transportation contracts with ISRAEL RAILWAYS for cargo from the Dead Sea and Negev Desert until 2021, in volume of NIS 1 billion.

 

In June 2010 it was reported that in view of the global economic climate and credit suffocation, ICL started to use the credit insurance facilities of State-owned ASHRA – THE ISRAEL EXPORT INSURANCE CORP. LTD. (jointly with private credit insurance company ICIC) for subject’s (and sister company DEAD SEA WORKS) short-term deals with Brazil in value of tens of US$ millions.

 

In February 2011 ICL completed the acquisition of EVERRIS (formerly SCOTTS GLOBAL PRO (a division in SCOTTS MIRACLE GRO CO.), operating in the specialty fertilizers field, for US$ 270 million.

In its quest to expand in the specialized fertilizers field, in April 2011 ICL announced on the acquisition of Spain's largest actor in this area, FUENTES MENDEA S.A. for  €95 million.

Other acquisitions designed to expand in specialty fertilizers were of the activities of American HALOX (which is a global leader in phsphate-based products for the colors and coatings industry in the building field) and in October 2011 purchasing 50% (on top of 50% already held) of Belgian fertilizer components maker NUTRISI HOLDINGS, which holds 50% in NU3, the world's largest manufacturer of soluble NPK.

 

 

SUMMARY

 

Good for trade engagements.


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.63.45

UK Pound

1

Rs.101.17

Euro

1

Rs.85.55

 

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

----

NB

New Business

----

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                  Payment record (10%)

Credit history (10%)                   Market trend (10%)                                Operational size (10%)

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.