homer city is currently engaged in discussions with the owner-lessors regarding the potential for such funding . homer city expects that the outcome of any such discussions , if successful in providing funding for the homer city plant , will likely result in homer city 's loss of substantially all beneficial economic interest in and material control of the homer city plant . failure to resolve the source of funding of necessary capital expenditures for the homer city plant could result in homer city 's default under the lease agreements giving rise to remedies for the owner-lessors and secured lease obligation bondholders , which could include foreclosing on the leased assets , the general partner of homer city , or both . homer city is currently engaged in discussions with the owner-lessors through general electric capital corporation ( gecc ) , one of the owner participants , regarding the funding of capital improvements at the homer city plant . under the existing 17 homer city sale-leaseback documents , homer city would be obligated to reimburse gecc for any amount gecc ultimately agrees to fund for these capital improvements . if these discussions are successful , it is expected that an affiliate of gecc will obtain the economic benefit and majority ownership of all the operating assets of homer city . the transfer of ownership would be effected on a consensual basis . in addition , gecc is currently engaged in discussions with certain of the holders of the secured lease obligation bonds regarding amendments to the terms of the 8.137 % senior secured bonds due 2019 and the 8.734 % senior secured bonds due 2026 , each issued by homer city funding llc . there is no assurance that an agreement will be reached with the owner-lessors or the existing secured lease obligation bondholders on funding the capital improvements . homer city is not expected to meet the covenant requirements of its sale-leaseback documents relating to the payment of equity rent at april 1 , 2012 and homer city will be unable to make the required equity rent payment . there is no assurance that subsequent rent payments will be made . under the sale-leaseback documents , rent payments are comprised of two components , senior rent and equity rent . senior rent is used exclusively for debt service to secured lease obligation bondholders , while equity rent is paid to the owner-lessors . in order to pay equity rent , among other requirements , homer city must meet historical and projected senior rent service coverage ratios of 1.7 to 1 ( subject to reduction to 1.3 to 1 under certain circumstances ) . a failure to pay equity rent does not entitle the owner-lessors to foreclose upon homer city 's leasehold interest , but it does result in the suspension of homer city 's ability to make permitted distributions . moreover , homer city would be permanently restricted in its ability to make permitted distributions if a failure to pay equity rent when due was not cured within nine months , or even if cured , occurred more than one additional time during the term of the lease . homer city is not subject to any minimum historical and projected senior rent service coverage ratios except as conditions to distributions and equity rent payments . also , failure by homer city to pay equity rent when due in april 2012 could trigger termination of the $ 48 million senior rent reserve letter of credit . homer city would then be required to fund the senior rent reserve , and failure to do so could entitle counterparties to seek available remedies under the sale-leaseback documents , including termination or foreclosure upon the leasehold interest . as a result of the expectation that homer city is likely to lose substantially all beneficial economic interest in and material control of the homer city plant , homer city recorded an impairment charge of $ 478 million for the fourth quarter of 2011. for further discussion , see `` critical accounting estimates and policies—impairment of long-lived assets `` and `` item 8. eme homer city generation l.p. notes to financial statements—note 12. asset impairments and other charges . `` as a result of the financial outlook of homer city , emmt has ceased to enter into hedging activities related to future power sales , but continues to enter into spot market energy transactions on behalf of homer city pursuant to an intercompany agreement . those transactions are generally back-to-back transactions in which emmt enters into a transaction with a third party as a principal and then enters into an equivalent transaction with homer city . in the case of capacity , emmt has sold homer city capacity in the annual pjm base residual auctions through may 2015. if homer city were to default on its obligations to supply capacity , then homer city would be liable to emmt , and potentially also to pjm , to supply that capacity , and for refunds of capacity payments received and penalties ( equal to the greater of 20 % of the capacity payments or $ 20 per mw-day ) under the pjm tariffs if it failed to do so . environmental regulation developments for discussion of environmental regulation developments , see “ item 1. business—environmental matters and regulations `` and `` item 8 eme homer city generation l.p. notes to financial statements—note 9. environmental developments . `` 18 results of operations summary the table below summarizes total revenues as well as key performance measures related to the homer city plant . replace_table_token_7_th 1 effective april 1 , 2011 , emmt allocated to homer city the benefit of an arrangement that allows emmt to deliver a portion of homer city 's power into the nyiso . to the extent this arrangement is not utilized , homer city 's power is delivered into pjm . story_separator_special_tag forward market prices at the pjm west hub fluctuate as a result of a number of factors , including natural gas prices , transmission congestion , changes in market rules , electricity demand ( which in turn is affected by weather , economic growth , and other factors ) , plant outages in the region , and the amount of existing and planned power plant capacity . the actual spot prices for electricity delivered by the homer city plant into these markets may vary materially from the forward market prices set forth in the preceding table . emmt engages in hedging activities for the homer city plant to hedge the risk of future change in the price of electricity . the following table summarizes homer city 's hedge positions for transactions primarily entered into at the pjm west hub and to a lesser extent at other trading locations ( including forward contracts accounted for on the accrual basis ) at december 31 , 2011 for electricity expected to be generated in 2012 : replace_table_token_15_th 1 the above hedge positions include forward contracts for the sale of power and futures contracts during different periods of the year and the day . market prices tend to be higher during on-peak periods and during summer months , although there is significant variability of power prices during different periods of time . accordingly , the above hedge positions are not directly comparable to the 24-hour pjm west hub prices set forth above . 26 capacity price risk under the rpm , capacity commitments are made in advance to provide a long-term pricing signal for construction of capacity resources . the following table summarizes the status of capacity sales for homer city at december 31 , 2011 : replace_table_token_16_th 1 capacity not sold arises from : ( i ) capacity retained to meet forced outages under the rpm auction guidelines , and ( ii ) capacity that pjm does not purchase at the clearing price resulting from the rpm auction . 2 other capacity sales and purchases , net includes contracts executed in advance of the rpm base residual auction to hedge the price risk related to such auction , participation in rpm incremental auctions and other capacity transactions entered into to manage capacity risks . 3 includes the impact of a 100 mw capacity swap transaction executed prior to the base residual auction at $ 135 per mw-day . revenues from the sale of capacity from homer city beyond the periods set forth above will depend upon the amount of capacity available and future market prices either in pjm or nearby markets if homer city has an opportunity to capture a higher value associated with those markets . for additional information regarding capacity sold by homer city , see `` management 's overview—homer city lease . `` basis risk sales made from the homer city plant in the real-time or day-ahead market receive the actual real-time or day-ahead prices , as the case may be , at the homer city busbar . in order to mitigate price risk from changes in forward spot prices at the homer city busbar , homer city may enter into cash settled futures contracts as well as forward contracts with counterparties for energy to be delivered in future periods . currently , a liquid market for entering into these contracts at the homer city busbar does not exist . a liquid market does exist at the pjm west hub . homer city 's hedging activities use this settlement point to enter into hedging contracts . to the extent that , on the settlement date of a hedge contract , spot prices at the relevant busbar are lower than spot prices at the settlement point , the proceeds actually realized from the related hedge contract are effectively reduced by the difference . this is referred to as `` basis risk . `` during 2011 , day-ahead prices at the homer city busbar were lower than those at the pjm west hub by an average of 9 % , compared to 16 % during 2010 and 12 % during 2009 , due to transmission congestion in pjm . in order to mitigate basis risk , homer city may purchase financial transmission rights and basis swaps in pjm . a financial transmission right is a financial instrument that entitles the holder to receive the difference between actual day-ahead prices for two delivery points in exchange for a fixed amount . coal price risk the homer city plant purchases coal primarily from mines located near the facilities in pennsylvania . coal purchases are made under a variety of supply agreements . the following table summarizes the amount of coal under contract at december 31 , 2011 for the following two years : replace_table_token_17_th 1 the amount of coal under contract in equivalent tons is calculated based on contracted tons and applying a 13,000 btu equivalent . homer city is subject to price risk for purchases of coal that are not under contract . market prices of napp coal , which are related to the price of coal purchased for the homer city plant , increased during the past two years . the market price of napp coal based on 13,000 btu per pound heat content and < 3.0 pounds of so 2 per mmbtu sulfur content was $ 73.30 per ton at december 30 , 2011 , compared to a price of $ 70 per ton and $ 52.50 per ton at december 31 , 2010 and 2009 , respectively , as 27 reported by the eia . in 2011 , the price of napp coal ranged from $ 70 per ton to $ 78.20 per ton , as reported by the eia . the 2011 increase in napp coal prices was primarily driven by the export market demand and global coal pricing . based on homer city 's anticipated coal requirements in excess of the amount under contract , homer city expects

cash flow at december 31 , 2011 , homer city had cash and cash equivalents of $ 84 million compared to $ 132 million at december 31 , 2010 . net cash provided by operating activities totaled $ 34 million , $ 106 million and $ 151 million in 2011 , 2010 and 2009 , respectively . the 2011 decrease in net cash provided by operating activities was primarily attributable to lower generation from outages at units 1 and 2 , lower energy and capacity prices , and the timing of cash receipts and disbursements related to working capital items , partially offset by an increase in interest payable to affiliate under the subordinated revolving loan agreement . the 2010 decrease was primarily due to lower net income in 2010 , partially offset by changes in derivative assets and liabilities . net cash used in financing activities totaled $ 68 million , $ 78 million and $ 74 million in 2011 , 2010 and 2009 , respectively . in 2011 , homer city borrowed $ 24 million , net more from its affiliate subordinated revolving loan , and lease financing payments were $ 14 million higher , as compared to 2010. in 2010 , homer city paid $ 4 million , net less on its affiliate subordinated revolving loan , and lease financing payments were $ 8 million higher , as compared to 2009 .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash flow at december 31 , 2011 , homer city had cash and cash equivalents of $ 84 million compared to $ 132 million at december 31 , 2010 . net cash provided by operating activities totaled $ 34 million , $ 106 million and $ 151 million in 2011 , 2010 and 2009 , respectively . the 2011 decrease in net cash provided by operating activities was primarily attributable to lower generation from outages at units 1 and 2 , lower energy and capacity prices , and the timing of cash receipts and disbursements related to working capital items , partially offset by an increase in interest payable to affiliate under the subordinated revolving loan agreement . the 2010 decrease was primarily due to lower net income in 2010 , partially offset by changes in derivative assets and liabilities . net cash used in financing activities totaled $ 68 million , $ 78 million and $ 74 million in 2011 , 2010 and 2009 , respectively . in 2011 , homer city borrowed $ 24 million , net more from its affiliate subordinated revolving loan , and lease financing payments were $ 14 million higher , as compared to 2010. in 2010 , homer city paid $ 4 million , net less on its affiliate subordinated revolving loan , and lease financing payments were $ 8 million higher , as compared to 2009 .
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 Suspicious Activity Report : homer city is currently engaged in discussions with the owner-lessors regarding the potential for such funding . homer city expects that the outcome of any such discussions , if successful in providing funding for the homer city plant , will likely result in homer city 's loss of substantially all beneficial economic interest in and material control of the homer city plant . failure to resolve the source of funding of necessary capital expenditures for the homer city plant could result in homer city 's default under the lease agreements giving rise to remedies for the owner-lessors and secured lease obligation bondholders , which could include foreclosing on the leased assets , the general partner of homer city , or both . homer city is currently engaged in discussions with the owner-lessors through general electric capital corporation ( gecc ) , one of the owner participants , regarding the funding of capital improvements at the homer city plant . under the existing 17 homer city sale-leaseback documents , homer city would be obligated to reimburse gecc for any amount gecc ultimately agrees to fund for these capital improvements . if these discussions are successful , it is expected that an affiliate of gecc will obtain the economic benefit and majority ownership of all the operating assets of homer city . the transfer of ownership would be effected on a consensual basis . in addition , gecc is currently engaged in discussions with certain of the holders of the secured lease obligation bonds regarding amendments to the terms of the 8.137 % senior secured bonds due 2019 and the 8.734 % senior secured bonds due 2026 , each issued by homer city funding llc . there is no assurance that an agreement will be reached with the owner-lessors or the existing secured lease obligation bondholders on funding the capital improvements . homer city is not expected to meet the covenant requirements of its sale-leaseback documents relating to the payment of equity rent at april 1 , 2012 and homer city will be unable to make the required equity rent payment . there is no assurance that subsequent rent payments will be made . under the sale-leaseback documents , rent payments are comprised of two components , senior rent and equity rent . senior rent is used exclusively for debt service to secured lease obligation bondholders , while equity rent is paid to the owner-lessors . in order to pay equity rent , among other requirements , homer city must meet historical and projected senior rent service coverage ratios of 1.7 to 1 ( subject to reduction to 1.3 to 1 under certain circumstances ) . a failure to pay equity rent does not entitle the owner-lessors to foreclose upon homer city 's leasehold interest , but it does result in the suspension of homer city 's ability to make permitted distributions . moreover , homer city would be permanently restricted in its ability to make permitted distributions if a failure to pay equity rent when due was not cured within nine months , or even if cured , occurred more than one additional time during the term of the lease . homer city is not subject to any minimum historical and projected senior rent service coverage ratios except as conditions to distributions and equity rent payments . also , failure by homer city to pay equity rent when due in april 2012 could trigger termination of the $ 48 million senior rent reserve letter of credit . homer city would then be required to fund the senior rent reserve , and failure to do so could entitle counterparties to seek available remedies under the sale-leaseback documents , including termination or foreclosure upon the leasehold interest . as a result of the expectation that homer city is likely to lose substantially all beneficial economic interest in and material control of the homer city plant , homer city recorded an impairment charge of $ 478 million for the fourth quarter of 2011. for further discussion , see `` critical accounting estimates and policies—impairment of long-lived assets `` and `` item 8. eme homer city generation l.p. notes to financial statements—note 12. asset impairments and other charges . `` as a result of the financial outlook of homer city , emmt has ceased to enter into hedging activities related to future power sales , but continues to enter into spot market energy transactions on behalf of homer city pursuant to an intercompany agreement . those transactions are generally back-to-back transactions in which emmt enters into a transaction with a third party as a principal and then enters into an equivalent transaction with homer city . in the case of capacity , emmt has sold homer city capacity in the annual pjm base residual auctions through may 2015. if homer city were to default on its obligations to supply capacity , then homer city would be liable to emmt , and potentially also to pjm , to supply that capacity , and for refunds of capacity payments received and penalties ( equal to the greater of 20 % of the capacity payments or $ 20 per mw-day ) under the pjm tariffs if it failed to do so . environmental regulation developments for discussion of environmental regulation developments , see “ item 1. business—environmental matters and regulations `` and `` item 8 eme homer city generation l.p. notes to financial statements—note 9. environmental developments . `` 18 results of operations summary the table below summarizes total revenues as well as key performance measures related to the homer city plant . replace_table_token_7_th 1 effective april 1 , 2011 , emmt allocated to homer city the benefit of an arrangement that allows emmt to deliver a portion of homer city 's power into the nyiso . to the extent this arrangement is not utilized , homer city 's power is delivered into pjm . story_separator_special_tag forward market prices at the pjm west hub fluctuate as a result of a number of factors , including natural gas prices , transmission congestion , changes in market rules , electricity demand ( which in turn is affected by weather , economic growth , and other factors ) , plant outages in the region , and the amount of existing and planned power plant capacity . the actual spot prices for electricity delivered by the homer city plant into these markets may vary materially from the forward market prices set forth in the preceding table . emmt engages in hedging activities for the homer city plant to hedge the risk of future change in the price of electricity . the following table summarizes homer city 's hedge positions for transactions primarily entered into at the pjm west hub and to a lesser extent at other trading locations ( including forward contracts accounted for on the accrual basis ) at december 31 , 2011 for electricity expected to be generated in 2012 : replace_table_token_15_th 1 the above hedge positions include forward contracts for the sale of power and futures contracts during different periods of the year and the day . market prices tend to be higher during on-peak periods and during summer months , although there is significant variability of power prices during different periods of time . accordingly , the above hedge positions are not directly comparable to the 24-hour pjm west hub prices set forth above . 26 capacity price risk under the rpm , capacity commitments are made in advance to provide a long-term pricing signal for construction of capacity resources . the following table summarizes the status of capacity sales for homer city at december 31 , 2011 : replace_table_token_16_th 1 capacity not sold arises from : ( i ) capacity retained to meet forced outages under the rpm auction guidelines , and ( ii ) capacity that pjm does not purchase at the clearing price resulting from the rpm auction . 2 other capacity sales and purchases , net includes contracts executed in advance of the rpm base residual auction to hedge the price risk related to such auction , participation in rpm incremental auctions and other capacity transactions entered into to manage capacity risks . 3 includes the impact of a 100 mw capacity swap transaction executed prior to the base residual auction at $ 135 per mw-day . revenues from the sale of capacity from homer city beyond the periods set forth above will depend upon the amount of capacity available and future market prices either in pjm or nearby markets if homer city has an opportunity to capture a higher value associated with those markets . for additional information regarding capacity sold by homer city , see `` management 's overview—homer city lease . `` basis risk sales made from the homer city plant in the real-time or day-ahead market receive the actual real-time or day-ahead prices , as the case may be , at the homer city busbar . in order to mitigate price risk from changes in forward spot prices at the homer city busbar , homer city may enter into cash settled futures contracts as well as forward contracts with counterparties for energy to be delivered in future periods . currently , a liquid market for entering into these contracts at the homer city busbar does not exist . a liquid market does exist at the pjm west hub . homer city 's hedging activities use this settlement point to enter into hedging contracts . to the extent that , on the settlement date of a hedge contract , spot prices at the relevant busbar are lower than spot prices at the settlement point , the proceeds actually realized from the related hedge contract are effectively reduced by the difference . this is referred to as `` basis risk . `` during 2011 , day-ahead prices at the homer city busbar were lower than those at the pjm west hub by an average of 9 % , compared to 16 % during 2010 and 12 % during 2009 , due to transmission congestion in pjm . in order to mitigate basis risk , homer city may purchase financial transmission rights and basis swaps in pjm . a financial transmission right is a financial instrument that entitles the holder to receive the difference between actual day-ahead prices for two delivery points in exchange for a fixed amount . coal price risk the homer city plant purchases coal primarily from mines located near the facilities in pennsylvania . coal purchases are made under a variety of supply agreements . the following table summarizes the amount of coal under contract at december 31 , 2011 for the following two years : replace_table_token_17_th 1 the amount of coal under contract in equivalent tons is calculated based on contracted tons and applying a 13,000 btu equivalent . homer city is subject to price risk for purchases of coal that are not under contract . market prices of napp coal , which are related to the price of coal purchased for the homer city plant , increased during the past two years . the market price of napp coal based on 13,000 btu per pound heat content and < 3.0 pounds of so 2 per mmbtu sulfur content was $ 73.30 per ton at december 30 , 2011 , compared to a price of $ 70 per ton and $ 52.50 per ton at december 31 , 2010 and 2009 , respectively , as 27 reported by the eia . in 2011 , the price of napp coal ranged from $ 70 per ton to $ 78.20 per ton , as reported by the eia . the 2011 increase in napp coal prices was primarily driven by the export market demand and global coal pricing . based on homer city 's anticipated coal requirements in excess of the amount under contract , homer city expects

