SUPPLEMENTAL CONSOLIDATING FINANCIAL INFORMATION (Tables)

9 Months Ended

Sep. 30, 2014

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Supplemental Consolidating Balance Sheet Information

CONSOLIDATING BALANCE SHEETS

September 30, 2014

(In thousands)

Assets	Parent/ Issuer		Co-Issuer		Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Consolidating Adjustments			Total
Current assets:
Cash and cash equivalents	$	95,245	$	—	$	27,974		$	2,469		$	(1,998	)	$	123,690
Receivables:
Trade	—		12,173		126,606			—			—			138,779
Loan and lease receivable	—		—		10,332			—			—			10,332
Contractual third-party reclamation receivables	—		—		7,666			—			—			7,666
Intercompany receivable/payable	195		—		376			(19,513		)	18,942			—
Other	1,856		—		570			59			(48		)	2,437
	2,051		12,173		145,550			(19,454		)	18,894			159,214
Inventories	—		3,425		110,800			—			—			114,225
Deferred income taxes	5,455		—		865			—			(4,094		)	2,226
Other current assets	926		640		11,423			1,613			—			14,602
Total current assets	103,677		16,238		296,612			(15,372		)	12,802			413,957
Property, plant and equipment:
Land and mineral rights	—		1,395		443,306			—			—			444,701
Plant and equipment	4,022		221,530		576,415			—			—			801,967
	4,022		222,925		1,019,721			—			—			1,246,668
Less accumulated depreciation, depletion and amortization	2,933		79,165		421,831			—			—			503,929
Net property, plant and equipment	1,089		143,760		597,890			—			—			742,739
Loan and lease receivables	—		—		76,080			—			—			76,080
Advanced coal royalties	—		—		7,533			—			—			7,533
Reclamation deposits	—		—		77,131			—			—			77,131
Restricted investments and bond collateral	63,602		3,400		41,732			—			—			108,734
Contractual third-party reclamation receivables	—		—		90,248			—			—			90,248
Investment in joint venture	—		—		30,766			—			—			30,766
Intangible assets	—		129		206			—			—			335
Investment in subsidiaries	337,967		—		10,333			3,770			(352,070		)	—
Intercompany receivable/payable	171,304		—		(171,304		)	—			—			—
Other assets	21,277		—		9,708			3,500			(3,500		)	30,985
Total assets	$	698,916	$	163,527	$	1,066,935		$	(8,102	)	$	(342,768	)	$	1,578,508

CONSOLIDATING BALANCE SHEETS

September 30, 2014

(In thousands)

Liabilities and Shareholders’ Deficit	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non- Guarantor Subsidiaries			Consolidating Adjustments			Total
Current liabilities
Current installments of long-term debt	$	—		$	—		$	40,931		$	—		$	—		$	40,931
Accounts payable and accrued expenses:
Trade and other accrued liabilities	6,167			7,964			126,754			63			(2		)	140,946
Interest payable	12,166			—			392			(1		)	(47		)	12,510
Production taxes	—			2			48,440			1,985			—			50,427
Workers’ compensation	702			—			—			—			—			702
Postretirement medical benefits	12,042			—			773			1,139			1			13,955
SERP	390			—			—			—			—			390
Deferred revenue	—			9,581			3,973			—			—			13,554
Asset retirement obligations	—			—			29,529			—			—			29,529
Intercompany receivable/payable	—			—			13,664			—			(13,664		)	—
Other current liabilities	1,080			5,099			5,596			—			(2,000		)	9,775
Total current liabilities	32,547			22,646			270,052			3,186			(15,712		)	312,719
Long-term debt, less current installments	696,833			—			84,666			—			(3,500		)	777,999
Workers’ compensation, less current portion	6,580			—			—			—			—			6,580
Excess of black lung benefit obligation over trust assets	10,768			—			—			—			—			10,768
Postretirement medical benefits, less current portion	184,323			—			70,113			18,087			—			272,523
Pension and SERP obligations, less current portion	12,634			96			7,805			237			—			20,772
Deferred revenue, less current portion	—			33,573			4,411			—			—			37,984
Asset retirement obligations, less current portion	—			944			354,335			(1		)	—			355,278
Intangible liabilities	—			4,805			—			—			—			4,805
Deferred income taxes	5,455			—			6,870			—			—			12,325
Other liabilities	707			25,415			3,167			1,797			—			31,086
Intercompany receivable/payable	13,400			—			(12,052		)	14,654			(16,002		)	—
Total liabilities	963,247			87,479			789,367			37,960			(35,214		)	1,842,839
Shareholders’ deficit
Preferred stock	92			—			—			—			—			92
Common stock	42,649			5			10,379			132			(10,516		)	42,649
Other paid-in capital	188,214			52,855			373,650			(124		)	(426,381		)	188,214
Advances to Parent	—			8,530			(24,334		)	—			15,804			—
Accumulated other comprehensive loss	(67,520		)	(158		)	3,068			(3,058		)	148			(67,520		)
Accumulated earnings (deficit)	(427,766		)	14,816			(85,195		)	(43,012		)	113,391			(427,766		)
Total equity (deficit)	(264,331		)	76,048			277,568			(46,062		)	(307,554		)	(264,331		)
Total liabilities and shareholders’ deficit	$	698,916		$	163,527		$	1,066,935		$	(8,102	)	$	(342,768	)	$	1,578,508

CONSOLIDATING BALANCE SHEETS

December 31, 2013

(In thousands)

Assets	Parent/ Issuer			Co-Issuer		Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Consolidating Adjustments			Total
Current assets:
Cash and cash equivalents	$	25,326		$	3,341	$	27,451	$	4,992		$	—		$	61,110
Receivables:
Trade	—			12,934		46,985		6,277			—			66,196
Contractual third-party reclamation receivables	—			—		8,487		—			—			8,487
Intercompany receivable/payable	(16,273		)	—		2,761		(19,353		)	32,865			—
Other	1,616			210		3,256		28			(24		)	5,086
	(14,657		)	13,144		61,489		(13,048		)	32,841			79,769
Inventories	—			6,161		33,811		—			—			39,972
Deferred income taxes	5,355			—		870		—			(870		)	5,355
Restricted investments and bond collateral	—			5,998		—		—			—			5,998
Other current assets	789			143		11,069		834			—			12,835
Total current assets	16,813			28,787		134,690		(7,222		)	31,971			205,039
Property, plant and equipment:
Land and mineral rights	—			1,395		276,793		—			—			278,188
Plant and equipment	3,973			220,872		432,851		—			—			657,696
	3,973			222,267		709,644		—			—			935,884
Less accumulated depreciation, depletion and amortization	2,707			71,653		371,488		—			—			445,848
Net property, plant and equipment	1,266			150,614		338,156		—			—			490,036
Advanced coal royalties	—			—		7,311		—			—			7,311
Reclamation deposits	—			—		74,921		—			—			74,921
Restricted investments and bond collateral	15,134			—		54,101		—			—			69,235
Contractual third-party reclamation receivables	—			—		88,303		—			—			88,303
Intangible assets	—			1,283		237		—			—			1,520
Investment in subsidiaries	280,843			—		—		3,770			(284,613		)	—
Other assets	8,636			—		1,683		2,000			(1,999		)	10,320
Total assets	$	322,692		$	180,684	$	699,402	$	(1,452	)	$	(254,641	)	$	946,685

CONSOLIDATING BALANCE SHEETS

December 31, 2013

(In thousands)

Liabilities and Shareholders’ Deficit	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Current liabilities
Current installments of long-term debt	$	20,392		$	—		$	23,951		$	—		$	—		$	44,343
Accounts payable and accrued expenses:
Trade	6,840			10,119			38,061			2,487			—			57,507
Interest payable	11,302			—			40			—			(21		)	11,321
Production taxes	—			3			36,522			5,380			—			41,905
Workers’ compensation	717			—			—			—			—			717
Postretirement medical benefits	12,042			—			774			1,139			—			13,955
SERP	390			—			—			—			—			390
Deferred revenue	—			9,024			5,044			—			—			14,068
Asset retirement obligations	—			—			23,353			—			—			23,353
Other current liabilities	—			5,053			417			—			(1		)	5,469
Total current liabilities	51,683			24,199			128,162			9,006			(22		)	213,028
Long-term debt, less current installments	224,582			—			72,912			—			(2,000		)	295,494
Workers’ compensation, less current portion	6,744			—			—			—			—			6,744
Excess of black lung benefit obligation over trust assets	8,675			—			—			—			—			8,675
Postretirement medical benefits, less current portion	185,858			—			66,439			18,077			—			270,374
Pension and SERP obligations, less current portion	13,069			99			10,765			243			—			24,176
Deferred revenue, less current portion	—			41,297			5,270			—			—			46,567
Asset retirement obligations, less current portion	—			892			255,619			—			—			256,511
Intangible liabilities	—			5,606			—			—			—			5,606
Deferred income taxes	5,355			—			—			—			—			5,355
Other liabilities	584			—			6,687			983			(6,220		)	2,034
Intercompany receivable/payable	14,021			—			(7,851		)	14,654			(20,824		)	—
Total liabilities	510,571			72,093			538,003			42,963			(29,066		)	1,134,564
Shareholders’ deficit
Preferred stock	160			—			—			—			—			160
Common stock	36,479			5			110			132			(247		)	36,479
Other paid-in capital	134,861			52,835			157,984			(124		)	(210,695		)	134,861
Accumulated other comprehensive loss	(63,595		)	(164		)	6,425			(3,086		)	(3,175		)	(63,595		)
Accumulated earnings (deficit)	(295,784		)	55,915			(3,120		)	(41,337		)	(11,458		)	(295,784		)
Total equity (deficit)	(187,879		)	108,591			161,399			(44,415		)	(225,575		)	(187,879		)
Total liabilities and shareholders’ deficit	$	322,692		$	180,684		$	699,402		$	(1,452	)	$	(254,641	)	$	946,685

Supplemental Consolidating Statement of Operations Information

CONSOLIDATING STATEMENTS OF OPERATIONS

Three Months Ended September 30, 2014

(In thousands)

	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Revenues	$	—		$	21,439		$	316,391		$	—		$	—		$	337,830
Costs and expenses:
Cost of sales	(1,037		)	20,799			265,762			—			—			285,524
Depreciation, depletion and amortization	70			2,503			25,602			—			—			28,175
Selling and administrative	5,124			899			18,834			(423		)	—			24,434
Heritage health benefit expenses	3,099			—			—			216			—			3,315
Loss on sales of assets	—			—			119			—			—			119
Restructuring charges	663			(39		)	2,641			—			—			3,265
Unrealized derivative loss	—			23,691			—			—			—			23,691
Income from equity affiliates	—			—			(1,261		)	—			—			(1,261		)
	7,919			47,853			311,697			(207		)	—			367,262
Operating income (loss)	(7,919		)	(26,414		)	4,694			207			—			(29,432		)
Other income (expense):
Interest expense	(18,302		)	(102		)	(10,614		)	—			7,767			(21,251		)
Loss on extinguishment of debt	—			—			(13		)	—			—			(13		)
Interest income	7,891			1			2,343			—			(7,767		)	2,468
Loss on foreign exchange	(148		)	—			(1,594		)	—			—			(1,742		)
Other income	5			—			113			—			—			118
	(10,554		)	(101		)	(9,765		)	—			—			(20,420		)
Income (loss) before income taxes and income of consolidated subsidiaries	(18,473		)	(26,515		)	(5,071		)	207			—			(49,852		)
Equity in income of subsidiaries	(31,128		)	—			—			—			31,128			—
Income (loss) before income taxes	(49,601		)	(26,515		)	(5,071		)	207			31,128			(49,852		)
Income tax expense (benefit)	(467		)	—			3,362			1			(3,614		)	(718		)
Net income (loss)	(49,134		)	(26,515		)	(8,433		)	206			34,742			(49,134		)
Less net loss attributable to noncontrolling interest	—			—			—			—			—			—
Net income (loss) attributable to the Parent company	$	(49,134	)	$	(26,515	)	$	(8,433	)	$	206		$	34,742		$	(49,134	)

CONSOLIDATING STATEMENTS OF OPERATIONS

Three Months Ended September 30, 2013

(In thousands)

	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Revenues	$	—		$	24,911		$	149,079		$	17,149		$	(14,347	)	$	176,792
Costs and expenses:
Cost of sales	(371		)	16,366			115,587			20,958			(14,347		)	138,193
Depreciation, depletion and amortization	93			2,551			14,791			—			(1		)	17,434
Selling and administrative	4,191			907			7,867			(467		)	—			12,498
Heritage health benefit expenses	3,789			—			—			268			—			4,057
Gain on sales of assets	—			—			(13		)	—			—			(13		)
Other operating income	—			—			(3,913		)	—			—			(3,913		)
	7,702			19,824			134,319			20,759			(14,348		)	168,256
Operating income (loss)	(7,702		)	5,087			14,760			(3,610		)	1			8,536
Other income (expense):
Interest expense	(7,622		)	(10		)	(2,281		)	(2		)	6			(9,909		)
Loss on extinguishment of debt	—			—			—			—			—			—
Interest income	29			5			267			6			(6		)	301
Other income (loss)	—			—			89			—			—			89
	(7,593		)	(5		)	(1,925		)	4			—			(9,519		)
Income (loss) before income taxes and income of consolidated subsidiaries	(15,295		)	5,082			12,835			(3,606		)	1			(983		)
Equity in income of subsidiaries	14,281			—			—			—			(14,281		)	—
Income (loss) before income taxes	(1,014		)	5,082			12,835			(3,606		)	(14,280		)	(983		)
Income tax expense (benefit)	(1		)	—			1,742			1			(1,712		)	30
Net income (loss)	(1,013		)	5,082			11,093			(3,607		)	(12,568		)	(1,013		)
Less net loss attributable to noncontrolling interest	(3,774		)	—			—			—			—			(3,774		)
Net income (loss) attributable to the Parent company	$	2,761		$	5,082		$	11,093		$	(3,607	)	$	(12,568	)	$	2,761

CONSOLIDATING STATEMENTS OF OPERATIONS

Nine Months Ended September 30, 2014

(In thousands)

	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Revenues	$	—		$	65,254		$	740,742		$	(7	)	$	—		$	805,989
Costs and expenses:
Cost of sales	(1,508		)	58,845			613,075			55			—			670,467
Depreciation, depletion and amortization	225			7,513			60,975			—			—			68,713
Selling and administrative	22,092			2,961			44,694			(1,196		)	—			68,551
Heritage health benefit expenses	9,602			—			—			644			—			10,246
Loss on sales of assets	—			—			114			—			—			114
Restructuring charges	1,460			459			9,288			—			—			11,207
Unrealized derivative loss	—			29,621			—			—			—			29,621
Equity in net income of unconsolidated affiliates	—			—			(2,060		)	—			—			(2,060		)
Other operating income	—			—			150			1			—			151
	31,871			99,399			726,236			(496		)	—			857,010
Operating income (loss)	(31,871		)	(34,145		)	14,506			489			—			(51,021		)
Other income (expense):
Interest expense	(55,584		)	(220		)	(15,813		)	—			7,782			(63,835		)
Loss on extinguishment of debt	(64		)	—			(12,584		)	—			—			(12,648		)
Interest income	8,160			8			3,941			24			(7,782		)	4,351
Loss on foreign exchange	(5,382		)	—			(501		)	—			—			(5,883		)
Other income	7			—			691			(1		)	—			697
	(52,863		)	(212		)	(24,266		)	23			—			(77,318		)
Income (loss) before income taxes and income of consolidated subsidiaries	(84,734		)	(34,357		)	(9,760		)	512			—			(128,339		)
Equity in income of subsidiaries	(47,274		)	—			—			—			47,274			—
Income (loss) before income taxes	(132,008		)	(34,357		)	(9,760		)	512			47,274			(128,339		)
Income tax expense (benefit)	(690		)	—			2,244			—			1,425			2,979
Net income (loss)	(131,318		)	(34,357		)	(12,004		)	512			45,849			(131,318		)
Less net loss attributable to noncontrolling interest	—			—			—			—			—			—
Net income (loss) attributable to the Parent company	$	(131,318	)	$	(34,357	)	$	(12,004	)	$	512		$	45,849		$	(131,318	)

CONSOLIDATING STATEMENTS OF OPERATIONS

Nine Months Ended September 30, 2013

(In thousands)

	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Revenues	$	—		$	67,409		$	423,266		$	38,037		$	(27,973	)	$	500,739
Costs and expenses:
Cost of sales	(1,141		)	48,221			339,004			41,031			(27,973		)	399,142
Depreciation, depletion and amortization	280			7,632			39,345			—			—			47,257
Selling and administrative	12,399			2,633			22,547			(1,225		)	—			36,354
Heritage health benefit expenses	10,322			—			—			795			—			11,117
Loss (gain) on sales of assets	—			—			(321		)	—			—			(321		)
Other operating income	—			—			(19,054		)	(1		)	—			(19,055		)
	21,860			58,486			381,521			40,600			(27,973		)	474,494
Operating income (loss)	(21,860		)	8,923			41,745			(2,563		)	—			26,245
Other income (expense):
Interest expense	(22,797		)	(30		)	(7,329		)	(12		)	23			(30,145		)
Loss on extinguishment of debt	(64		)	—			—			—			—			(64		)
Interest income	105			20			760			16			(23		)	878
Other income (loss)	—			—			289			(2		)	—			287
	(22,756		)	(10		)	(6,280		)	2			—			(29,044		)
Income (loss) before income taxes and income of consolidated subsidiaries	(44,616		)	8,913			35,465			(2,561		)	—			(2,799		)
Equity in income of subsidiaries	41,732			—			—			—			(41,732		)	—
Income (loss) before income taxes	(2,884		)	8,913			35,465			(2,561		)	(41,732		)	(2,799		)
Income tax expense (benefit)	—			—			6,200			—			(6,115		)	85
Net income (loss)	(2,884		)	8,913			29,265			(2,561		)	(35,617		)	(2,884		)
Less net loss attributable to noncontrolling interest	(2,976		)	—			—			—			—			(2,976		)
Net income (loss) attributable to the Parent company	$	92		$	8,913		$	29,265		$	(2,561	)	$	(35,617	)	$	92

Supplemental Consolidating Statements of Comprehensive Income (Loss)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

Three Months Ended September 30, 2014

(In thousands)

	Parent/Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Total
Net income (loss)	$	(49,134	)	$	(26,515	)	$	(8,433	)	$	206	$	34,742		$	(49,134	)
Other comprehensive income (loss)
Amortization of accumulated actuarial gains or losses, pension	361			(1		)	127			15		(141		)	361
Adjustments to accumulated actuarial losses and transition obligations, pension	(371		)	—			(371		)	—		371			(371		)
Amortization of accumulated actuarial gains or losses, transition obligations, and prior service costs, postretirement medical benefit	3			—			(322		)	8		314			3
Tax effect of other comprehensive income gains	(487		)	—			—			—		—			(487		)
Change in foreign currency translation adjustment	(14,642		)	—			(13,729		)	—		13,729			(14,642		)
Unrealized and realized gains and losses on available-for-sale securities	1,231			—			1,007			—		(1,007		)	1,231
Other comprehensive income (loss)	(13,905		)	(1		)	(13,288		)	23		13,266			(13,905		)
Comprehensive income (loss) attributable to the Parent company	$	(63,039	)	$	(26,516	)	$	(21,721	)	$	229	$	48,008		$	(63,039	)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

Three Months Ended September 30, 2013

(In thousands)

	Parent/Issuer			Co-Issuer		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Net income (loss)	$	(1,013	)	$	5,082	$	11,093		$	(3,607	)	$	(12,568	)	$	(1,013	)
Other comprehensive income (loss)
Amortization of accumulated actuarial gains or losses, pension	872			7		601			(386		)	(222		)	872
Amortization of accumulated actuarial gains or losses, transition obligations, and prior service costs, postretirement medical benefit	1,002			—		433			(220		)	(213		)	1,002
Unrealized and realized gains and losses on available-for-sale securities	(16		)	—		(39		)	23			16			(16		)
Other comprehensive income (loss)	1,858			7		995			(583		)	(419		)	1,858
Comprehensive income (loss) attributable to the Parent company	$	845		$	5,089	$	12,088		$	(4,190	)	$	(12,987	)	$	845

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

Nine Months Ended September 30, 2014

(In thousands)

	Parent/Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries		Consolidating Adjustments			Total
Net income (loss)	$	(131,318	)	$	(34,357	)	$	(12,004	)	$	512	$	45,849		$	(131,318	)
Other comprehensive income (loss)
Amortization of accumulated actuarial gains or losses, pension	1,078			7			366			15		(388		)	1,078
Adjustments to accumulated actuarial losses and transition obligations, pension	(172		)	—			(172		)	—		172			(172		)
Amortization of accumulated actuarial gains or losses, transition obligations, and prior service costs, postretirement medical benefit	13			—			(108		)	14		94			13
Tax effect of other comprehensive income gains	(711		)	—			—			—		—			(711		)
Change in foreign currency translation adjustment	(5,364		)	—			(4,451		)	—		4,451			(5,364		)
Unrealized and realized gains and losses on available-for-sale securities	1,231			—			1,007			—		(1,007		)	1,231
Other comprehensive income (loss)	(3,925		)	7			(3,358		)	29		3,322			(3,925		)
Comprehensive income (loss) attributable to the Parent company	$	(135,243	)	$	(34,350	)	$	(15,362	)	$	541	$	49,171		$	(135,243	)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

Nine Months Ended September 30, 2013

(In thousands)

	Parent/Issuer			Co-Issuer		Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Net income (loss)	$	(2,884	)	$	8,913	$	29,265		$	(2,561	)	$	(35,617	)	$	(2,884	)
Other comprehensive income (loss)
Amortization of accumulated actuarial gains or losses, pension	2,617			21		601			47			(669		)	2,617
Amortization of accumulated actuarial gains or losses, transition obligations, and prior service costs, postretirement medical benefit	3,004			—		433			207			(640		)	3,004
Unrealized and realized gains and losses on available-for-sale securities	(55		)	—		(56		)	1			55			(55		)
Other comprehensive income (loss)	5,566			21		978			255			(1,254		)	5,566
Comprehensive income (loss) attributable to the Parent company	$	2,682		$	8,934	$	30,243		$	(2,306	)	$	(36,871	)	$	2,682

Supplemental Consolidating Statement of Cash Flow Information

CONSOLIDATING STATEMENTS OF CASH FLOWS

Nine Months Ended September 30, 2014

(In thousands)

Statements of Cash Flows	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	(131,318	)	$	(34,357	)	$	(12,004	)	$	512		$	45,849		$	(131,318	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in income of subsidiaries	47,274			—			—			—			(47,274		)	—
Depreciation, depletion, and amortization	225			7,513			60,975			—			—			68,713
Accretion of asset retirement obligation and receivable	—			51			16,206			—			—			16,257
Non-cash tax benefits	(711		)	—			—			—			—			(711		)
Amortization of intangible assets and liabilities, net	—			354			31			—			—			385
Share-based compensation	2,256			20			1,180			—			—			3,456
Gain on sales of assets	—			—			114			—			—			114
Amortization of deferred financing costs	620			—			1,745			—			—			2,365
Loss on extinguishment of debt	64			—			12,584			—			—			12,648
Loss on sales of investment securities	—			—			36			—			—			36
Unrealized loss on derivative	—			29,621			—			—			—			29,621
Loss on foreign exchange	5,382			—			501			—			—			5,883
Pension settlement accounting	—			—			814			—			—			814
Income from equity affiliates	—			—			(2,060		)	—			—			(2,060		)
Distributions from equity affiliates	—			—			2,948			—			—			2,948
Changes in operating assets and liabilities:
Receivables, net	(240		)	971			(31,512		)	4,719			1,542			(24,520		)
Inventories	—			2,736			52,663			—			—			55,399
Excess of black lung benefit obligation over trust assets	2,093			—			—			—			—			2,093
Deferred income tax	—			—			(750		)	—			4,094			3,344
Accounts payable and accrued expenses	126			(2,264		)	14,361			(5,820		)	(26		)	6,377
Deferred revenue	—			(7,167		)	(1,973		)	—			—			(9,140		)
Income tax payable	—			—			556			—			—			556
Accrual for workers’ compensation	(179		)	—			1			—			—			(178		)
Asset retirement obligations	—			—			(5,882		)	1			—			(5,881		)
Accrual for postretirement medical benefits	(1,428		)	—			3,567			24			—			2,163
Pension and SERP obligations	256			4			(1,273		)	9			—			(1,004		)
Other assets and liabilities	(7,996		)	(5,282		)	7,849			(1,299		)	6,579			(149		)

Distributions received from subsidiaries	92,100		—		—		—		(92,100	)	—
Net cash provided by (used in) operating activities	8,524		(7,800	)	120,677		(1,854	)	(81,336	)	38,211
Cash flows from investing activities:
Additions to property, plant and equipment	16		(419	)	(35,244	)	1		—		(35,646	)
Change in restricted investments and bond collateral and reclamation deposits	(48,244	)	2,598		3,851		—		—		(41,795	)
Cash payments related to Canadian acquisition	(282,788	)	—		(39,849	)	—		—		(322,637	)
Cash acquired related to Canadian acquisition	—		—		8,103		—		—		8,103
Net proceeds from sales of assets	—		—		38,085		—		—		38,085
Proceeds from the sale of investments	—		—		7,279		—		—		7,279
Increase in loan and lease receivables	—		—		(2,514	)	—		—		(2,514	)
Receipts from loan and lease receivables	—		—		5,057		—		—		5,057
Receivable from customer for property and equipment purchases	—		—		55		—		—		55
Investment of common shares	(2,992	)	—		2,992		—		—		—
Other	—		—		(602	)	—		—		(602	)
Net cash provided by (used in) investing activities	(334,008	)	2,179		(12,787	)	1		—		(344,615	)
Cash flows from financing activities:
Change in book overdrafts	—		493		1,188		—		(1,998	)	(317	)
Borrowings from long-term debt	454,219		—		—		—		—		454,219
Repayments of long-term debt	(1,015	)	—		(109,777	)	—		—		(110,792	)
Borrowings on revolving lines of credit	—		—		15,000		—		—		15,000
Repayments on revolving lines of credit	—		—		(15,000	)	—		—		(15,000	)
Debt issuance costs and other refinancing costs	(16,168	)	—		(11,659	)	—		—		(27,827	)
Dividends/distributions	(664	)	(8,500	)	(83,600	)	—		92,100		(664	)
Proceeds from issuance of common shares	56,473		—		—		—		—		56,473
Exercise of stock options	417		—		—		—		—		417
Transactions with Parent/affiliates	(97,859	)	10,287		99,006		(670	)	(10,764	)	—
Net cash provided by (used in) financing activities	395,403		2,280		(104,842	)	(670	)	79,338		371,509
Effect of foreign exchange rates on cash	—		—		(2,525	)	—		—		(2,525	)
Net decrease in cash and cash equivalents	69,919		(3,341	)	523		(2,523	)	(1,998	)	62,580
Cash and cash equivalents, beginning of period	25,326		3,341		27,451		4,992		—		61,110

Cash and cash equivalents, end of period $ 95,245 $ — $ 27,974 $ 2,469 $ (1,998 ) $ 123,690

CONSOLIDATING STATEMENTS OF CASH FLOWS

Nine Months Ended September 30, 2013

(In thousands)

Statements of Cash Flows	Parent/ Issuer			Co-Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Consolidating Adjustments			Total
Cash flows from operating activities:
Net income (loss)	$	(2,884	)	$	8,913		$	29,265		$	(2,561	)	$	(35,617	)	$	(2,884	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in income of subsidiaries	(41,732		)	—			—			—			41,732			—
Depreciation, depletion, and amortization	280			7,632			39,345			—			—			47,257
Accretion of asset retirement obligation and receivable	—			48			9,460			(1		)	—			9,507
Amortization of intangible assets and liabilities, net	—			467			32			(1		)	—			498
Share-based compensation	2,233			30			2,333			(2		)	—			4,594
Gain on sales of assets	—			—			(321		)	—			—			(321		)
Amortization of deferred financing costs	2,353			—			441			(4		)	—			2,790
Loss on extinguishment of debt	64			—			—			—			—			64
Loss on sales of investment securities	—			—			(26		)	1			—			(25		)
Changes in operating assets and liabilities:
Receivables, net	(652		)	(1,651		)	(7,426		)	(3,248		)	4,486			(8,491		)
Inventories	—			(1,020		)	(580		)	—			—			(1,600		)
Excess of black lung benefit obligation over trust assets	53			—			—			—			—			53
Accounts payable and accrued expenses	(8,157		)	4,314			14,783			4,472			(2,955		)	12,457
Deferred revenue	—			(6,608		)	(1,667		)	—			—			(8,275		)
Income tax payable	—			—			(26		)	—			—			(26		)
Accrual for workers’ compensation	(359		)	—			—			—			—			(359		)
Asset retirement obligations	—			—			(6,887		)	(1		)	—			(6,888		)
Accrual for postretirement medical benefits	118			—			5,624			288			—			6,030
Pension and SERP obligations	1,041			13			1,191			28			—			2,273
Other assets and liabilities	(240		)	(453		)	2,971			(464		)	1			1,815
Distributions received from subsidiaries	50,800			—			—			—			(50,800		)	—
Net cash provided by (used in) operating activities	2,918			11,685			88,512			(1,493		)	(43,153		)	58,469
Cash flows from investing activities:
Additions to property, plant and equipment	(520		)	(715		)	(18,985		)	(3		)	—			(20,223		)
Change in restricted investments and bond collateral and reclamation deposits	91			(6		)	(9,735		)	(2		)	—			(9,652		)
Net proceeds from sales of assets	—			—			604			—			—			604
Proceeds from the sale of investments	—			—			7,927			—			—			7,927

Receivable from customer for property and equipment purchases	—			—			(1		)	—			—			(1		)
Net cash used in investing activities	(429		)	(721		)	(20,190		)	(5		)	—			(21,345		)
Cash flows from financing activities:
Change in book overdrafts	—			—			20			—			—			20
Repayments of long-term debt	(500		)	—			(21,558		)	(7		)	—			(22,065		)
Borrowings on revolving lines of credit	—			—			7,000			—			—			7,000
Repayments on revolving lines of credit	—			—			(7,000		)	—			—			(7,000		)
Debt issuance costs and other refinancing costs	(26		)	—			(156		)	—			—			(182		)
Dividends/distributions	(1,020		)	(14,500		)	(23,500		)	(12,800		)	50,800			(1,020		)
Transactions with Parent/affiliates	(7,132		)	(102		)	(307		)	15,188			(7,647		)	—
Net cash provided by (used in) financing activities	(8,678		)	(14,602		)	(45,501		)	2,381			43,153			(23,247		)
Net increase (decrease) in cash and cash equivalents	(6,189		)	(3,638		)	22,821			883			—			13,877
Cash and cash equivalents, beginning of period	14,836			4,545			10,237			1,992			—			31,610
Cash and cash equivalents, end of period	$	8,647		$	907		$	33,058		$	2,875		$	—		$	45,487