Segment-specific information for reporting purposes

	Coal	Coke	Other segments	Consoli-dation adjust- ments *	Total
For the period ended 31 December 2011 restated
Total sales revenues of the segment, including:	8,036.3	4,220.0	806.0	(3,685.5)	9,376.8
- Intersegment sales revenues	3,093.0	-	592.5	(3,685.5)	-
- Sales revenues to external customers	4,943.3	4,220.0	213.5	-	9,376.8
Gross sales profit of the segment	3,149.6	452.1	89.2	(281.2)	3,409.7
Operating profit of the segment	2,736.3	171.4	20.4	(219.6)	2,708.5
Depreciation	(685.8)	(125.6)	(36.6)	3.7	(844.3)
Disputed property tax on underground mine workings	359.7	-	-	-	359.7
Employee share ownership plan	(223.4)	(56.9)	(12.7)	-	(293.0)
Revaluation charges established for non-current assets	(14.7)	-	(0.1)	-	(14.8)
Total assets, including	8,945.2	4,071.7	887.1	(688.4)	13,215.6
Increases in non-current assets (other than financial instruments and deferred income tax assets) **	1,294.1	1,112.4	249.3	(10.8)
For the period ended 31 December 2012
Total sales revenues of the segment, including:	7,040.9	4,307.9	1,025.4	(3,553.2)	8,821.0
- Intersegment sales revenues	2,906.0	-	647.2	(3,553.2)	-
- Sales revenues to external customers	4,134.9	4,307.9	378.2	-	8,821.0
Gross sales profit of the segment	1,973.0	251.9	151.3	59.0	2,435.2
Operating profit of the segment	1,268.6	(97.8)	73.7	63.7	1,308.2
Depreciation	(806.0)	(201.1)	(65.3)	5.8	(1,066.6)
Disputed property tax on underground mine workings	(48.5)	-	-	-	(48.5)
Dissolution of the property tax provision for coking furnace batteries	-	21.2	-	-	21.2
Revaluation charges established for non-current assets	(9.3)	(1.5)	(0.7)	-	(11.5)
Total assets, including	8,512.8	3,643.1	974.9	(482.3)	12,648.5
Increases in non-current assets (other than financial instruments and deferred income tax assets) **	1,564.8	213.3	148.7	(7.3)	1,919.5

* The “Consolidation adjustments” column eliminates the effects of intra-segment transactions within the Capital Group
** The increases in non-current assets also include increases resulting from mergers and acquisitions of businesses

Revenues from transactions with external entities are measured in a manner consistent with the method applied for consolidated financial result.

Revenues from transactions between segment are eliminated in the consolidation process. Sales between segments are conducted on an arm’s length basis.

In 2011, JSW S.A. acquired subsidiaries KK Zabrze and WZK Victoria, the results of which are consolidated by JSW S.A. from 1 July 2011 and 1 January 2012, respectively. The Group's revenues on sales of coal to the aforementioned entities in H1 2011 and for the financial year ended 31 December 2011, respectively, are captured in consolidated statement of comprehensive income (as comparative data) as revenues on sales to external buyers and presented in Segment 1 – Coal in the amount of PLN 465.5 million.

On the otherhand, in the financial year ended 31 December 2012, financial data of those companies are consolidated for the entire reporting period. To enable comparison of data of the current reporting period with the benchmark period, it is announced that revenues on the sale of coke and hydrocarbonsachieved by KK Zabrze in H1 2012 and by WZK Victoria in the financialyearended 31 December 2012 arecaptured in Segment 2 – Coke in the totalamount of PLN 1,154.6 million. The sale of coal to thoseentities was recognized in the above periods accordingly as inter-segment revenues on sales in Segment 1 – Coal in the amount of PLN 528.4 million.