The logo of PGE Group is seen on PGE Gornictwo i Energetyka Konwencjonalna S.A. (Mining and Conventional Energy) building at the Belchatow Coal Mine, the biggest opencast mine of brown coal in Poland, near Belchatow, December 2 , 2015. REUTERS/Kacper Pempel/

WARSAW, July 15 (Reuters) - Polish state-controlled power utilities PGE, Enea, Tauron and Energa received offers from the state treasury for their coal-fired power plants in a planned overhaul of the energy sector.

The treasury offered 849 million zloty ($214.23 million) for PGE's mining and generation unit, 2.48 billion zloty for Enea's Wytwarzanie unit and 632 million zloty for its Polaniec unit, and 153 million zloty for Energa's Ostroleka power generation unit.

The offer for the Tauron Wytwarzanie unit was a token 1 zloty along with repayment of some of the company's debt.

Poland plans to spin off the state-owned utilities' coal-fired power plants into a new state-owned company, NABE, making it easier for Warsaw to focus on green energy as many banks steer clear of financing coal-dependent companies.

The move is a key step in a process which was due to be completed last year but which was delayed amid negotiations with trade unions and due diligence.

Under the offer, NABE would have eight years to repay the debt of PGE and Enea as well as part of the Tauron unit's debt.

The treasury will guarantee the repayment of 70% of the PGE unit debt of 5.4 billion zloty and 70% of Enea unit debts of 2.38 billion zloty.

Tauron's generation unit debt, amounting to 6.3 billion zloty as of last September, will be reduced by 652 million zloty before the transaction by a conversion into its shares, while 2.1 billion zloty will be paid over eight years with 70%repayment guarantee from the treasury.

The companies said the proposed terms will be subject to negotiation and the deal will only be concluded if all four utilities agree.