Exhibit 10.2 NewPage - Executed ABL Agreement

NewPage Corporation
Borrowing Base Certificate – Available Accounts Receivable
For the period ended ___________________ (in $000’s) 3
EXHIBIT B
Page 3 of 4
Gross Accounts Receivable per aging: $ -
Less ineligibles:
> 60 days past due or not paid > 90 days from original invoice $ -
date
Credit reclass / Credits in prior -
Cross Age @ 50% -
Affiliate/officer/director/employee receivables -
Foreign receivables (excess of $20MM limit) -
Accrued rebates -
Discounts -
Customer adjustments -
Contras -
Excess of concentration limits -
Accounts in excess of credit limits -
A/R due from bankrupt or insolvent customers -
Non-trade Accounts Receivable -
Disputed balances or customer chargebacks -
Prebilled / Progress billing -
Bill-and-hold / COD / Consignment -
Government -
Other (per terms of Credit Agreement) -
Total ineligibles: $ -
Eligible Accounts Receivable $ -
Advance rate 85.0%
Total Accounts Receivables Availability $ -
3 If any Eligible Account Receivable is payable in a currency other than US Dollars or Canadian Dollars:
Aggregate amount of all such Eligible Accounts Receivable payable in [list foreign currency] = ______________, which is equal
to US Dollars $_______________ (calculated on period end date using USD/[list foreign currency] exchange rate of
_______________)
CH\1423789.4
Exhibit B