MIRA INFORM REPORT

 

 

Report Date :

06.05.2014

 

IDENTIFICATION DETAILS

 

Name :

JAGDAMBA LIQUIFIED STEELS LIMITED

 

 

Registered Office :

Adhunik Enterprises, C-111/112, New Multan Nagar, Near Peera Gari Chowk, Opposite Jawala Hri Bus Stop, New Delhi – 110056

 

 

Country :

India

 

 

Financials (as on) :

31.03.2013

 

 

Date of Incorporation :

19.05.1993

 

 

Com. Reg. No.:

55-164717

 

 

Capital Investment / Paid-up Capital :

Rs. 32.206 Millions

 

 

CIN No.:

[Company Identification No.]

U27310DL1993PLC164717

 

 

Legal Form :

A closely held Public Limited Liability Company 

 

 

Line of Business :

Manufacturing of Steel and Alloy Steel Casting, Cast Iron (CI) Casting, Alloy CI Casting and Spheroidal Graphite (SG) Iron Casting.

 

 

No. of Employees :

350 (Approximately)

 


 

RATING & COMMENTS

 

MIRA’s Rating :

B (28)

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

 

Maximum Credit Limit :

USD 550000

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having moderate track.

 

The rating takes into consideration company’s moderate financial risk profile and by sharp dip in profitability of the company during financial year 2013.

 

However, trade relation are fair. Business is active. Payment terms are slow but correct.

 

The company can be considered for business dealing with some caution.

 

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 31, 2014

 

Country Name

Previous Rating

(31.12.2013)

Current Rating

(31.03.2014)

India

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

INDIAN ECONOMIC OVERVIEW

 

US investment bank Goldman Sachs has upgraded its outlook on Indian markets as it expects positive impact of the election cycle.

 

India’s economy may grow 4.7 % in the current financial year, lower than the official estimate of 4.9 %, Fitch Rating said. The global rating agency expects the economy to pick up in the next two financial years.

 

Global ratings agency Standard & Poor said increasing focus by India Inc on lowering debt is likely to improve their credit profiles.

 

Singapore (1.1 million Indian tourists in 2012), Thailand (one million), the United Arab Emirates ().98 million) and Malaysia ().82 million) emerged as the preferred holidays hotspots for Indians. The total figure is expected to increase to 1.93 million by 2017, according to the latest Eurmonitor international report.

 

There is a $29.34 bn outward foreign direct investment by domestic companies between April and January of 2013/14 which has seen some signs of recovery according to a Care Ratings report.

 

There are 264 number of new companies being set up every day on average during 2014. Most of them are registered in Mumbai. India had 1.38 million registered companies at the end of January, 2014.

 

Twitter like messaging service Weibo Corporation has filed to raise $ 500 million via a US initial public offering. Alibaba, which owns a stake in Weibo is expected to raise about $ 15 billion New York this year in the highest profile Internet IPO since Facebook’s in 2012.

 

Bharti Airtel has raised Rs.2,453.2 crore (350 million Swiss Francs) by selling six-year bonds at a coupon rate of three per cent and maturing in 2020. This is the largest ever bond offering by an Indian company in Swiss Francs. Bharat Petroleum Corporation raised 175 million Swiss Francs by selling five year bonds at 2.98 % coupon rate in February.

 

Indian Oil Corporation plans to invest Rs.7650 crore in setting up a petrochemical complex at its almost complete Paradip refinery in Odhisha in three to four years. The company board is set to consider the setting up of a 700000 tonne per annum polypropylene plant at an estimated cost at Rs.3150 crore.

 

Global chief information officers at gathering in Bangalore in April to meet Indian startups at an event called Tech50 Watchout for Little Eye Labs-Facebook type deals in the making.

 

 

EXTERNAL AGENCY RATING

 

Rating Agency Name

CARE

Rating

Long Term Bank Facilities: BB

Rating Explanation

Moderate risk of default and high credit risk.

Date

22.04.2014

 

 

Rating Agency Name

CARE

Rating

Short Term Bank Facilities: A4

Rating Explanation

Minimal degree of safety and very high credit risk.

Date

22.04.2014

 

 

RBI DEFAILTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available RBI Defaulters’ list.

 

 

EPF (Employee Provident Fund) DEFAILTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available EPF (Employee Provident Fund) Defaulters’ list as of 31-03-2012.

 

 

INFORMATION PARTED BY

 

Name :

Mr. Vipul Agarwal

Designation :

Client Relation Manager.

Contact No.:

91-9897593820

Date :

03.05.2014

 

 

LOCATIONS

 

Registered Office :

Adhunik Enterprises, C-111/112, New Multan Nagar, Near Peera Gari Chowk, Opposite Jawala Hri Bus Stop, New Delhi – 110056, India

Tel No:

Not Available

Mobile No.:

91-9897593820 (Mr. Vipul Agarwal)

Fax No:

Not Available

E-Mail :

marketing@jlsindia.com

yogesh@jlsindia.in

y_ils@hotmail.com

Website :

http://www.jlsindia.com

Location :

Owned

 

 

Factory 1 :

16-17 K.M. Milestone, Roorkee - Saharapur Road, Bhagwanpur – Raipur, Haridwar  - 247661, Uttarakhand, India

 

 

Factory 2 :

Located at

·         Roorkee

 

 

Factory 3 :

Located at

·         Hathras

 

 

DIRECTORS

 

AS ON 30.09.2013

 

Name :

Mr. Lokesh Lohia

Designation :

Directors

Address :

H. No 765, Hanuman Gali Hathras – 204101, Aligarh, Uttar Pradesh, India.

Date of Birth/Age :

15.05.1969

Date of Appointment :

19.05.1993

DIN No.:

01720747

Other Directorship :

 

S.No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Date of cessation

Company/ LLP Status

Defaulting status

1

U27310DL1993PLC164717

JAGDAMBA LIQUIFIED STEELS LIMITED

Director

19/05/1993

19/05/1993

-

Active

NO

2

U51909DL2006PLC151961

EDEN EXIM LIMITED

Director

12/08/2006

12/08/2006

-

Active

NO

 

Name :

Ms. Usha Lohia

Designation :

Directors

Address :

H. No 765, Hanuman Gali Hathras – 204101, Aligarh, Uttar Pradesh, India.

Date of Birth/Age :

26.05.1947

Date of Appointment :

28.11.1994

DIN No.:

01810504

Other Directorship:

 

S.No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Date of cessation

Company/ LLP Status

Defaulting status

1

U27310DL1993PLC164717

JAGDAMBA LIQUIFIED STEELS LIMITED

Director

28/11/1994

28/11/1994

-

Active

NO

2

U51909DL2006PLC151961

EDEN EXIM LIMITED

Director

12/08/2006

12/08/2006

-

Active

NO

3

U70102DL2007PTC161457

EDEN INFRATECH PRIVATE LIMITED

Director

30/03/2007

30/03/2007

10/04/2010

Active

NO

 

 

 

Name :

Mr. Bahadur Singh

Designation :

Directors

Address :

H. No 765, Hanuman Gali, Hathras – 204101, Aligarh, Uttar Pradesh, India.

Date of Appointment :

25.01.2013

DIN No.:

06640714

 

 

KEY EXECUTIVES

 

Name :

Mr. Vipul Agarwal

Designation :

Client Relation Manager

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 30.09.2013

 

Names of Shareholders

 

 

No. of Shares

Hari Mohan Lohia

 

63400

Lokesh Lohia

 

147000

Neetu Lohia

 

167400

Parth Lohia

 

5000

Rekha Lohia

 

9500

Usha Lohia

 

42600

Yogesh Lohia

 

67100

Hari Mohan Lohia HUF

 

77500

Lokesh Lohia HUF

 

41500

Yogesh Lohia HUF

 

41500

Eden Exim Limited

 

2558100

 

 

 

Total

 

 

3220600

 

 

AS ON 30.09.2013

 

Equity Share Breakup

 

Percentage of Holding

Category

 

 

Bodies corporate (not mentioned above)

 

79.43

Directors or relatives of directors

 

20.57

Total

 

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturing of Steel and Alloy Steel Casting, Cast Iron (CI) Casting, Alloy CI Casting and Spheroidal Graphite (SG) Iron Casting.

 

 

Products :

·         Steel Alloy Steel Casting

·         CL and Alloy CL Casting

·         SG Iron Casting

 

 

Imports :

 

Products :

Raw Materials

Countries :

Netherland

 

 

Terms :

 

Selling :

L/C and Credit

 

 

Purchasing :

L/C and Credit

 

 

GENERAL INFORMATION

 

Customers :

End Users

 

 

No. of Employees :

350 (Approximately)

 

 

Bankers :

·         Allahabad Bank

Mall Road, Meerut – 250001, Uttar Pradesh, India

 

 

Facilities :

Secured Loans

31.03.2013

(Rs. in Millions)

31.03.2012

(Rs. in Millions)

Short Terms Borrowings

 

 

     Cash Credit Limits from Bank

114.103

112.999

     Cash Credit Limits From NSIC

1.055

----

 

 

 

Long Terms Borrowings

 

 

      Term Loans from Banks

82.690

28.207

 

 

 

Total

 

197.848

141.206

 

(a)   Cash Credit from banks include cash credit limits of Rs.10.50 Crores sactioned by Allahabad Banks, secured against primary security of hypothecation of inventory, books debts, currents assets and other movable assets of the company and collateral security of equitable mortgage of plants & machinery and land & building Bhagwanpur, Roorkee, land & building at lokeshwari, roorkee and residential plot at shahnagar, Dehradun and personal guarantee of Directors of the company and corporate guarantee of M/s Eden exim Limited, Delhi. It is repayable on demand and carries interest 2.00% above the BPLR.

 

(b)   Cash Credit from banks include cash credit limit of Rs. 1.00 Crores sanctioned by Oriented Bank of Commerce, Provided for hathras unit of the company. It is secured against primary security of hypothecation of inventory, book debts and entire assets of the company and personal guarantee of directors of the company and corporate guarantee of M/s Eden Exim Limited, Delhi. It is repayable on demand and carries interest 5.00% above the BPLR. 

 

(c)   Term loan from bank includes loan taken from Allahabad bank. It was taken for purchase of machinery. The loan carries interest of 2.00% above the BPLR(8.50%) and is repayable in 84 monthly installments. The loan is secured against primary security of hypothecation of inventory, books debts, currents assets and other movable assets of the company and collateral security of equitable mortgage of plants & Machinery and land & building at Bhagwanpur, Roorkee, land & building at Lokeshwari, Roorkee and residential plot of directors at shahnagar, Dehradun. Additionally, personal guarantee of Directors of the company and corporate guarantee of M/s Eden Exim Limited, Delhi has also been provided.

 

 

Banking Relations :

----

 

 

Auditors :

 

Name :

Anurag Sangal and Company

Chartered Accountants

 

 

Sister Concerns:

·         Affine Steels Private Limited

·         Kriss Cross Inc (Mr.Parth Lohia Proprietor)

 

 

CAPITAL STRUCTURE

 

AS ON 30.09.2013

 

Authorised Capital:

No. of Shares

Type

Value

Amount

 

 

 

 

5000000

Equity Shares

Rs.10/- Each

Rs.50.000 Millions

 

 

 

 

 

Issued, Subscribed & Paid-up Capital:

No. of Shares

Type

Value

Amount

 

 

 

 

3220600

Equity Shares

Rs.10/- Each

Rs.32.206 Millions

 

 

 

 

 

FINANCIAL DATA

[All figures are in Rupees Millions]

 

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

31.03.2013

31.03.2012

31.03.2011

I.              EQUITY AND LIABILITIES

 

 

 

(1)Shareholders' Funds

 

 

 

(a) Share Capital

32.206

32.206

32.206

(b) Reserves & Surplus

67.232

65.181

51.783

(c) Money received against share warrants

0.000

0.000

0.000

 

 

 

 

(2) Share Application money pending allotment

38.700

38.700

0.000

Total Shareholders’ Funds (1) + (2)

138.138

136.087

83.989

 

 

 

 

(3) Non-Current Liabilities

 

 

 

(a) long-term borrowings

82.690

28.207

23.145

(b) Deferred tax liabilities (Net)

(0.443)

(0.499)

(0.254)

(c) Other long term liabilities

0.000

0.000

0.000

(d) long-term provisions

0.000

0.000

0.000

Total Non-current Liabilities (3)

82.247

27.708

22.891

 

 

 

 

(4) Current Liabilities

 

 

 

(a) Short term borrowings

115.158

112.998

77.937

(b) Trade payables

4.294

33.504

34.751

(c) Other current liabilities

3.830

2.861

0.991

(d) Short-term provisions

3.339

4.883

3.055

Total Current Liabilities (4)

126.621

154.246

166.734

 

 

 

 

TOTAL

347.006

318.041

223.614

 

 

 

 

II.            ASSETS

 

 

 

(1) Non-current assets

 

 

 

(a) Fixed Assets

 

 

 

(i) Tangible assets

133.794

64.042

52.522

(ii) Intangible Assets

0.000

0.000

0.000

(iii) Capital work-in-progress

0.000

0.000

0.000

(iv) Intangible assets under development

0.000

0.000

0.000

(b) Non-current Investments

0.000

0.000

0.000

(c) Deferred tax assets (net)

0.000

0.000

0.000

(d)  Long-term Loan and Advances

0.000

0.000

0.000

(e) Other Non-current assets

0.000

0.000

0.000

Total Non-Current Assets

133.794

64.042

52.522

 

 

 

 

(2) Current assets

 

 

 

(a) Current investments

0.000

0.000

0.000

(b) Inventories

65.891

98.773

51.100

(c) Trade receivables

108.953

126.289

106.179

(d) Cash and cash equivalents

8.523

13.768

4.925

(e) Short-term loans and advances

27.649

12.949

6.024

(f) Other current assets

2.196

2.220

2.864

Total Current Assets

213.212

253.999

171.092

 

 

 

 

TOTAL

347.006

318.041

223.614

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2013

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Revenue from Operation

686.224

600.467

398.981

 

 

Other Income

0.474

0.425

0.653

 

 

TOTAL                                     (A)

686.698

600.892

399.634

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Raw Material Consumed

421.161

430.006

268.696

 

 

Purchase of Finished and Other products

133.431

139.933

77.257

 

 

Changes In Inventories of Finished goods, Work in Progress 

32.882

(47.673)

(7.073)

 

 

Employee Benefit Expenses 

10.227

8.436

7.150

 

 

Other Expenses

41.910

25.060

24.703

 

 

TOTAL                                     (B)

639.611

555.762

370.733

 

 

 

 

 

Less

PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION (A-B)     (C)

47.087

45.130

28.901

 

 

 

 

 

Less

FINANCIAL EXPENSES                                    (D)

28.797

18.844

12.680

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION (C-D)                                       (E)

18.290

26.286

16.221

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                     (F)

15.456

9.493

9.493

 

 

 

 

 

 

PROFIT BEFORE TAX (E-F)                              (G)

2.834

16.793

6.728

 

 

 

 

 

Less

TAX                                                                  (H)

0.596

0.778

0.777

 

 

 

 

 

 

PROFIT AFTER TAX (G-H)                                (I)

2.238

16.015

5.951

 

 

 

 

 

 

IMPORTS

 

 

 

 

 

Traded/ Consumable Goods

Nil

19.823

NA

 

 

Capital Goods

Nil

4.808

NA

 

TOTAL IMPORTS

Nil

24.631

NA

 

 

 

 

 

 

Earnings Per Share (Rs.10/- Each)

 

 

 

 

-Basic Earnings Per Share

0.70

4.97

1.85

 

-Diluted Earning Per Share

0.70

4.97

1.85

 


 

LOCAL AGENCY FURTHER INFORMATION

 

Sr. No.

Check List by Info Agents

Available in Report

(Yes / No)

1]

Year of Establishment

Yes

2]

Locality of the firm

Yes

3]

Constitutions of the firm

Yes

4]

Premises details

No

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

Yes

8]

No. of employees

Yes

9]

Name of person contacted

Yes

10]

Designation of contact person

Yes

11]

Turnover of firm for last three years

Yes

12]

Profitability for last three years

Yes

13]

Reasons for variation <> 20%

--------

14]

Estimation for coming financial year

No

15]

Capital in the business

Yes

16]

Details of sister concerns

yes

17]

Major suppliers

No

18]

Major customers

No

19]

Payments terms

Yes

20]

Export / Import details (if applicable)

Yes

21]

Market information

-------

22]

Litigations that the firm / promoter involved in

------

23]

Banking Details

Yes

24]

Banking facility details

Yes

25]

Conduct of the banking account

-------

26]

Buyer visit details

-------

27]

Financials, if provided

Yes

28]

Incorporation details, if applicable

Yes

29]

Last accounts filed at ROC

Yes

30]

Major Shareholders, if available

Yes

31]

Date of Birth of Proprietor/Partner/Director, if available

Yes

32]

PAN of Proprietor/Partner/Director, if available

No

33]

Voter ID No of Proprietor/Partner/Director, if available

No

34]

External Agency Rating, if available

Yes

 

 

CORPORATE INFORMATION:

 

Subject is a Public Limited Company incorporated in India under the provision of the Companies Act’1956. The shares of the company are not listed on any stock exchange. It was incorporated in the year 1993. It is engaged in manufacturing parts for Indian Railway and Tata Motors Limited.

 

 

INDEX OF CHARGES: 

 

S.No.

Charge ID

Date of Charge Creation/Modification

Charge amount secured

Charge Holder

ADDRESS

Service Request Number (SRN)

1

10381313

17/09/2012

22,500,000.00

ALLAHABAD BANK

MEERUT CANTT BRANCH, MALL ROAD, MEERUT, UTTAR PRADESH - 250001, INDIA

B59989996

2

10381409

17/09/2012

60,000,000.00

ALLAHABAD BANK

MEERUT CANTT BRANCH, MALL ROAD, MEERUT, UTTAR PRADESH - 250001, INDIA

B60038122

3

10201172

12/01/2012 *

183,372,000.00

Allahabad Bank

MEERUT CANTT BRANCH, THE MALL, MEERUT CANTT, MEER
UT, UTTAR PRADESH - 250001, INDIA

B31066871

4

10201173

25/01/2010

28,906,000.00

ALLAHABAD BANK

MEERUT CANTT BRANCH, MALL ROAD, MEERUT, UTTAR PRADESH - 250001, INDIA

A78807294

5

10045035

23/06/2008 *

53,000,000.00

VIJAYA BANK

8, GOVINDPURI, MAIN ROAD, HARIDWAR, UTTARAKHAND -
249407, INDIA

A43056951

 

 

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

The Public Notice information has been collected from various sources including but not limited to: The Courts, India Prisons Service, Interpol, etc.

 

1]         INFORMATION ON DESIGNATED PARTY

No exist designating subject or any of its beneficial owners, controlling shareholders or senior officers as terrorist or terrorist organization or whom notice had been received that all financial transactions involving their assets have been blocked or convicted, found guilty or against whom a judgement or order had been entered in a proceedings for violating money-laundering, anti-corruption or bribery or international economic or anti-terrorism sanction laws or whose assets were seized, blocked, frozen or ordered forfeited for violation of money laundering or international anti-terrorism laws.

 

2]         Court Declaration :

No records exist to suggest that subject is or was the subject of any formal or informal allegations, prosecutions or other official proceeding for making any prohibited payments or other improper payments to government officials for engaging in prohibited transactions or with designated parties.

 

3]         Asset Declaration :

No records exist to suggest that the property or assets of the subject are derived from criminal conduct or a prohibited transaction.

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                                       None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                        None

 

6]         Records on Int’l Anti-Money Laundering Laws/Standards :

            Charges or investigation registered against subject:                                                        None

 

7]         Criminal Records

No available information exist that suggest that subject or any of its principals have been formally charged or convicted by a competent governmental authority for any financial crime or under any formal investigation by a competent government authority for any violation of anti-corruption laws or international anti-money laundering laws or standard.

 

8]         Affiliation with Government :

No record exists to suggest that any director or indirect owners, controlling shareholders, director, officer or employee of the company is a government official or a family member or close business associate of a Government official.

 

9]         Compensation Package :

Our market survey revealed that the amount of compensation sought by the subject is fair and reasonable and comparable to compensation paid to others for similar services.

 

10]        Press Report :

            No press reports / filings exists on the subject.

 


 

CORPORATE GOVERNANCE

 

MIRA INFORM as part of its Due Diligence do provide comments on Corporate Governance to identify management and governance. These factors often have been predictive and in some cases have created vulnerabilities to credit deterioration.

 

Our Governance Assessment focuses principally on the interactions between a company’s management, its Board of Directors, Shareholders and other financial stakeholders.

 

 

CONTRAVENTION

 

Subject is not known to have contravened any existing local laws, regulations or policies that prohibit, restrict or otherwise affect the terms and conditions that could be included in the agreement with the subject.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.05

UK Pound

1

Rs.101.32

Euro

1

Rs.83.43

 

 

INFORMATION DETAILS

 

Information Gathered by :

PLK

 

 

Analysis Done by :

KAR

 

 

Report Prepared by :

NIT

 

 

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

 

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.