"any upside in the IOP next year to say USD51" I think you have missed the AGO discount to the IOP (~20%). Your US$51 is actually US$64/t.
To be debt free by end of 2016 (I assume you mean calendar year) the IOP would need to be well north of US$70/t continuously, never to fall below...
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Ann: Atlas signs debt restructure agreement, page-74
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