Related by context. All words. (Click for frequent words.) 46 notifiable transaction 44 IFRS changeover 44 unweighted arithmetic average 43 Reclassifications 43 tables summarize 42 consents authorizations 42 jurisdictional thresholds 42 toreflect 41 Pro forma adjustments 41 impactof 41 changesin 41 LIFO inventory 41 withrespect 41 Note Movie showtimes 40 CCI Pellet Agreements 40 adopting IFRS 40 thetransaction 40 ZCI Offer 40 retroactively restated 40 d Reflects 40 FASB #R 40 Type Inbox 40 FASB ASC #-# 39 marketconditions 39 adjustments 39 - -Panmure Gordon downgraded 39 applies prospectively 39 earnout provision 39 Lasertel subsidiary 39 website www.thesteelindex.com 39 items affecting comparability 39 adopting SFAS #R 39 BEE Transaction 39 EITF #-#-# 39 Retained earnings Balance 39 financialstatements 39 rate quota TRQ 39 Combination Transaction 38 CRHI 38 intercarrier 38 ASC #-#-# 38 Boardwalk REIT announces 38 Galtstock recommends 38 Kouilou potash project 38 finalization 38 Black Scholes Merton 38 Contingent Consideration 38 Lebowa transaction 38 adjust ments 38 b Reflects 38 EITE assistance 38 non accelerated filer 38 distort comparability 38 Substantial Issuer Bid 38 adjustment 38 - Retaiplumbers plasterers 38 excludes unrealized gains 38 Proposed Qualifying Transaction 38 BPLP 38 Aztek Acquisition 38 EnPro consolidated 38 NPV IRR 38 Feasibility Study FS 37 Denton Rawhide operation 37 FASB ASC 37 prorations 37 Value Enhancement Plan 37 reincorporation merger 37 c Represents 37 non gaap 37 NPVs 37 prefeasibility 37 warranty accruals 37 Adjusted EBT 37 applicable regulatory approvals 37 Supplemental Disclosures 37 circulation@thesuntimes.com 37 Aultra Gold 37 interim condensed consolidated 37 FASB EITF 37 normalized FFO guidance 37 PGP Acquisition 37 IUC regime 37 SEDAR www.SEDAR.com 37 Applicant Guidebook 37 Scoping Study Preliminary 37 adopting FIN 37 ofapproximately 36 SIFT Legislation 36 Reclassified 36 #/st [002] 36 Karchiga Project 36 itsbusiness 36 Amapari Mine 36 applied prospectively 36 SFAS# R 36 FIFO inventory 36 Accounting Standards Codification 36 pricing 36 Q4 F# 36 client reimbursables 36 Accounting Guideline AcG 36 Fuel Adjustment Clause 36 - -NASDAQ USTR 36 derivative instrument 36 reclassification 36 Ecureuil Vie 36 BGSS 36 accordance therewith 36 AutoZone repurchased 36 SFAS No. 36 invoiced shipments 36 thecompletion 36 SFAS No.#R 36 CfDs 36 unobservable inputs 36 telavancin NDA 36 ENRICH trial 36 CICA Handbook 36 Exposure Drafts 36 dilutionary effect 36 Embedded Derivatives 35 DPAC amortization 35 d Represents 35 website Truecar.com 35 AIFRS 35 Arehada China 35 recategorization 35 FAS#R 35 -Amos Harel Haaretz Correspondent 35 Geomark 35 debt extinguishments 35 ASC Topic 35 inventories revalued 35 SFAS#R 35 Unizan merger 35 alloy surcharge 35 Debt Settlement Agreements 35 austenitic stainless 35 refranchising initiative 35 per dilutedshare 35 PINKSHEETS THRA 35 Shipment volumes 35 annualizes 35 Pay Per Use 35 amortized ratably 35 No. #R SFAS 35 Och Ziff Funds 35 TC RC 35 receivables securitization 35 FSP EITF #-#-# [002] 35 LIFO accounting 35 Canbras 35 SFSB transaction 35 netincome 35 commodity derivative instruments 35 TriNet Notes 35 sNDA submission 35 blast furnace pellets 35 intersegment transactions 35 unamortized premiums 35 substantively enacted 35 Netas Mining 35 Preliminary Scoping Study 35 Mbalam Project 35 Downward revision 35 GJ AECO 35 apply prospectively 35 Ordinary Taxable 35 prefeasibility feasibility 35 impacting comparability 35 UNE L 35 adopted SFAS 35 c Includes 35 SFAS #R 35 MACRS 35 BEE transaction 35 affecting comparability 35 SASSA tender 35 LIFO adjustment 34 Z5 Technologies 34 Philip Morris Int 34 CGMR 34 productsand services 34 CRITICAL ACCOUNTING ESTIMATES 34 NYSE Liffe Clearing 34 #.#/mmBtu 34 AECO natural 34 Listing Particulars 34 intercompany transactions 34 -ABGL 34 mutually satisfactory definitive 34 b Excludes 34 becompleted 34 qualification questionnaire PQQ 34 JunJing III 34 Kevitsa project 34 accounting pronouncements 34 Adjusted FIFO EBITDA 34 Finalization 34 See T Mobile.com 34 adopting SFAS 34 FSP APB #-# 34 discloseable transaction 34 LTIPs 34 Guinea Alumina 34 Visian Toric ICL 34 Summarized consolidated 34 Coalspur 34 Note Certain reclassifications 34 intersegment purchases 34 contingently convertible securities 34 divestures 34 CAUTIONARY STATEMENT Statements 34 Rosebel royalty 34 tomarket 34 c Relates 34 adopted SFAS #R 34 securityholder approval 34 lender consents 34 nonGAAP 34 Consolidated EBITDAR 34 share repurchase authorizations 34 Quartz Mining 34 Refinancing Transactions 34 reaudit 34 #-#/ton [002] 34 retrospectively adjusted 34 x fluctuating beryllium 34 FASB Accounting Standards Codification 34 EUR #,# Mio 34 SFAS No.# 34 acquisitions divestitures joint ventures 34 nonqualifying hedges 34 SFAS 34 TSX NIO 34 Remainco 34 amortize goodwill 34 reimbursables 34 SLHCs 34 Pricing varies depending 34 indenture covenants 34 JM Dutton adds 34 BC EAO 34 CICA Handbook Section 34 Ucucha 34 Proposed QT 34 contingently issuable shares 34 Belleterre Mine property 34 HR coil 34 derivative instruments 34 - Pro forma [003] 34 UILIC 34 PAIVIS 34 Techs ceased 34 Brookemont 33 Non GAAP adjusted EBITDA 33 MW Windstar 33 Pharmachem Revised Offer 33 Proposed Transactions 33 FAS# R 33 consequential amendments 33 reclassifications 33 INOVA Geophysical 33 definitive feasibility 33 Variable Interest Entities VIEs 33 Gahcho Kué 33 Bankable Feasibility Study BFS 33 China Gerui 33 leaseback transaction 33 LIFO inventory valuation 33 NMFC 33 MagMinerals 33 noncash pretax impairment 33 Mvelaphanda Exploration 33 MCCSR 33 j Represents 33 Gestiva TM 33 Authority TheCarConnection.com 33 condensed consolidated balance sheets 33 annualisation 33 SFAS #R Share 33 aftertax gain 33 Stavzor TM 33 recontract 33 suspensive conditions 33 Realization Strategy 33 Finalisation 33 INIF 33 TSX VENTURE DOG 33 scoping prefeasibility 33 capitalizable 33 Aranzazu Mine 33 GLFW 33 #Q#E 33 FAFLIC 33 ratemaking principles 33 Andacollo transaction 33 Pilanesberg platinum mine 33 HSR clearance 33 GreenX 33 customary regulatory approvals 33 noncash goodwill 33 DonTech 33 prorata 33 Normalized EBITDA 33 FASB Statement 33 -Benton Harbor MI 33 Business.com Acquisition 33 Innoventive Industries 33 Pro forma EBITDA 33 commencing 33 Pending regulatory approvals 33 b Represents 33 pretax noncash 33 theacquisition 33 nonconvertible debt borrowing 33 Notice #-# [002] 33 B6 Sigma 33 includedin 33 Appendix I. 33 FASB Interpretation No. 33 REIT Exemption 33 per Mmbtu 33 Chemicals Segment 33 MarketMetrics 33 determinations 33 GLJ Report 33 assumptions 33 amortizable intangible assets 33 LIFO adjustments 33 transaction 33 mergers consolidations 33 USDOC 33 Timeshare segment 33 Visa MasterCard antitrust 33 No. #R Consolidation 33 differ substantively 33 Average AECO 33 Amlodipine Besylate Tablets 33 g Represents 33 Statement #R 33 Medicare Advantage MLR 33 FSP FAS 33 carrybacks 33 Shituru 33 APB# 33 priceof 33 Tikcro holdings 33 predesign 33 c Reflects 33 DAC offsets 32 excluding BIBP 32 BLA filing 32 TBtu 32 * Reclassified 32 TEB adjustment 32 Chelopech Mining EAD 32 FIRB approval 32 Indentures governing 32 http:/www.amd.com/pricing 32 Panostaja Oyj Panostaja oyj 32 noncash goodwill impairment 32 unrealized gain 32 FINOVA 32 unrealized gains losses 32 MA PFFS 32 CGAAP 32 1K quantity 32 Restricted Share 32 regulatory approval 32 per gigajoule GJ 32 Marketing Authorizations 32 actuarial valuations 32 Kitsault molybdenum mine 32 EITF #-# [001] 32 sucralose sweetener Splenda 32 Realized gains 32 UCLL 32 Earnout 32 Hedging Activities 32 Fabricated Products segment 32 Accounting Guideline 32 valuation adjustments 32 CFR #.# c 32 TOU pricing 32 USGAAP 32 Cerro Blanco project 32 unitholder distributions 32 Lebowa Transaction 32 DNBi 32 STRV 32 Carrier ARW 32 FIFO EBITDA 32 carryover tonnage 32 indexation clauses 32 Upward revision 32 Promotions.com subsidiary 32 unfavorable variance 32 Urocidin TM 32 Increible 6 32 CVO mark 32 HOMAG Group 32 Kinsevere 32 resultsof 32 f Reflects 32 - -Justin Timberlake Boyz 32 levelized 32 #.#/US [001] 32 Environment Impact Statement 32 DAC unlock 32 Antitrust Improvement 32 LIFO inventory decrement 32 - - [094] 32 Asset Retirement Obligations 32 Comparability 32 OTCBB RDIAF announces 32 Miscellaneous Fares 32 NYSE MIM MID 32 NMHG Retail 32 PriceNet Mobile 32 Reclassification 32 Bokoni 32 Prefeasibility 32 unallocated expenses 32 CICA Accounting Guideline 32 PVR lessees 32 austenitic grades 32 general economicconditions 32 STOCK BASED COMPENSATION 32 iron ore coking coal 32 WBJV 32 - -facially insufficient 32 Significant Items 32 GRAS notification 32 Items impacting comparability 32 c Excludes 32 Crisa acquisition 32 Lobo Marte 32 Triennial Review 32 IFRS IFRS 32 ULLS 32 unrealized derivative 32 ended September# 32 portfolio margining 32 Exposure Draft 32 #/nt [002] 32 Acquired Assets 32 inventory obsolescence 32 Stub Period 32 DTR #.#.# 32 franking credits attached 32 #.#-#.# eur [003] 32 incentive accruals 32 FIN #R 32 CICA Handbook section 32 Beverage Concentrates 32 ASC #-# 32 contingently convertible debt 32 FIN #R Consolidation 32 square footages 32 covenant calculations 32 Excluding nonrecurring items 32 Haib Project 32 Excludes goodwill 32 Pricing Supplement 32 CallWave stockholders 32 Sarah Garwood sgarwood@accessintel.com 32 - -Guldeniz 32 approximate 32 actuarially determined 32 FAS #R Share 32 Adjusted EBTIDA 32 Arehada 32 Eurodollar Mar 32 Ovoot Tolgoi coal 32 MDP Transaction 31 Derivative Liabilities 31 WhenTech Markets ® 31 SDRT 31 Lumwana Project 31 #.# perdiluted 31 Surface Specialties acquisition 31 prepayment 31 Copano commodity 31 Tirisano Diamond Mine 31 DTR #.#.#R 31 LIFO expense 31 ad valorem excise duty 31 chan ges 31 - Adjusted [021] 31 FASB ASC Topic 31 noncash amortization 31 mandatorily redeemable 31 bellow #,# resistance 31 retrospectively restated 31 Orosi Mill project 31 SEK -#.# -#.# [003] 31 postretirement benefit 31 Tau Lekoa 31 items impacting comparability 31 Burnstone Project 31 seaborne metallurgical 31 groundwood paper 31 -Laemmle Music 31 deferral 31 restructuration 31 IRP# 31 Local Loop Unbundling 31 local loop ULL 31 NACEL Energy anticipates 31 stock basedcompensation 31 ISAN registration 31 RGP5 31 realizability 31 comparability 31 FSP #-# 31 Flutiform ™ 31 per mcfe 31 DIP Loan 31 nondividend distribution 31 unabsorbed fixed manufacturing 31 PDP MLR 31 TFG CLO 31 LTCH PPS 31 Acquisition Transaction 31 winbacks 31 prioryear 31 Kinsevere mine 31 Ngezi Phase 31 WWS Divestiture 31 demerged entities 31 flow hedges 31 affecting Amarin 31 Q1 #F 31 tiered pricing 31 NETg acquisition 31 voluntary prepayment 31 Section #IA 31 Varvarinskoye 31 NTN Bs 31 IFRS2 31 NOL carryforwards 31 factorsthat 31 unabsorbed depreciation 31 BT Datastream 31 millioncompared 31 requisite regulatory approvals 31 fluctuations 31 Iusacell Celular 31 obtainment 31 Eurogas International 31 redomiciliation 31 CHANGE IN HOLDINGS 31 Reloxin R 31 MFFO 31 Statement #R Share 31 Rs# Rs# [002] 31 FIFO method 31 affecting Pennichuck Corporation 31 identifiable intangible assets 31 reevaluation 31 PetMeds toll free 31 AOCL 31 mobilization demobilization 31 Tax levelization 31 Value Creation Plan 31 VIEs 31 Pro forma EPS 31 Normalised earnings 31 accrual reversal 31 Law Tribunal NCLT 31 excludes acquisitions divestitures 31 7ACA 31 Audited Results 31 verykool ® 31 Tax Clearance Certificate 31 Handbook Sections 31 Nemak transaction 31 Introductory pricing 31 Negatively impacting 31 FINRA Rule 31 Solactive Global Lithium 31 SBB hears 31 Maine Timberlands 31 GSCT program 31 restated financials 31 Filmyard Holdings LLC 31 undepreciated assets 31 contangoed 31 theimpact 31 Pro forma 31 Legerity acquisition 31 - -Belusko 31 Investronica Sistemas 31 SigmaKalon acquisition 31 END FOOTNOTE 31 redeterminations 31 CompAir acquisition 31 economicconditions 31 Accounting Standards Codification ASC 31 LIFO inventory accounting 31 Headlee rollbacks 30 FASB Statement #R 30 - Non GAAP [031] 30 FIGA assessment 30 ASC Topic #-# 30 DiaMed acquisition 30 winback 30 stockholder approvals 30 intersegment eliminations 30 SBQ bar 30 UNUSUAL ITEMS 30 LIFO provision 30 Kumtor Project 30 JSE GBG announces 30 TSX DMM Dynasty 30 Paredones Amarillos Project 30 derivative liabilities 30 Partial Cash 30 Canaccord Relief Program 30 Broker Numis Securities 30 Multiple Deliverable Revenue 30 visit www.scene7.com 30 AcG 30 JORC Code compliant 30 HSR Antitrust Improvements 30 -Artunduaga 30 Equity Investees 30 alloy surcharges 30 LRIC 30 anincrease 30 j Includes 30 OTTI write downs 30 feasibilty study 30 OSIs 30 Bucko Lake Project 30 Annual Audited 30 Shredded scrap 30 undistributed profits 30 repricings 30 SEC Regulation SX 30 IMHL 30 Unifill syringe 30 DAC unlocking 30 LAE reserves 30 Accommodative policies 30 PAEE 30 Biologic License Application BLA 30 Orosi Mill Project 30 Otjikoto Gold Project 30 - Balance [001] 30 Manufacturers Suggested Retail 30 CIC convertible debenture 30 EBDDT 30 de mutualisation 30 Adjusted EBITDA excludes 30 accretion expense 30 Kevitsa 30 #mg dosage strength 30 Positively impacting 30 Unrealised gains 30 Appreciation Rights 30 Import Parity 30 practicable thereafter 30 Marghoob Saleem Butt 30 Lamfalussy process 30 Partially offset 30 CSR #-#.# 30 valuation 30 discontinuances 30 changes 30 EITF #-# [002] 30 regulatory clearances 30 operatingincome 30 currency remeasurement 30 restatement 30 FDIC indemnification 30 #/nt ex mill 30 STOCK BASED COMPENSATION EXPENSE 30 Yanfolila Permit 30 Explanatory Note 30 Paredones Amarillos gold 30 visit www.garmin.com 30 divestitures 30 revaluated 30 Heap Leach Project 30 Equity Inducement 30 -him.I 30 requisite approvals 30 Non GAAP adjustments 30 reconciles GAAP 30 narrower NGL 30 hedge ineffectiveness 30 -Celine Dion Eric Clapton 30 Section #/#K 30 sales divestitures recapitalizations 30 FSAH 30 Pilanesberg Platinum Mine 30 grandfathering provisions 30 triennial valuation 30 Certain reclassifications 30 #.#Mlb [002] 30 identifiable intangibles 30 TrueCar www.truecar.com 30 service KRIS CDO 30 Pricing varies 30 BugOil R 30 Ad valorem 30 Gemini OTCBB GXPI 30 La Encantada Silver 30 interconnection tariffs 30 #M/# 30 Adjusted Gross Profit 30 microQ 30 Kuranakh 30 Share repurchases 30 Nissan Versa Sedan 30 JSE GBG 30 adversely affect Univest Corporation 30 noncash unrealized 30 Boyuan Construction 30 remeasurement 30 Gualcamayo mine 30 intersegment sales 30 temporary impairments OTTI 30 FERC jurisdictional 30 IFRSs 30 reinsurance commutations 30 unrealized hedging 30 Non IFRS 30 maiden Inferred Resource 30 uncollectible receivables 30 taxes EBDDT 30 option expensing 30 Offtake 30 unrealized derivative gain 30 LTCHs 30 Currais Novos 30 Zuun Mod Molybdenum 30 Shougang Jingtang 30 Generally Accepted Accounting Principle 30 OPEB expense 30 disallowable 30 Specifications pricing 30 please visit http:/www.toshiba.com/taec/ 30 adopted FSP APB 30 Eurodollar Futures 30 HTSUS 30 - Adjusted [033] 30 tariffing 30 exclude nonrecurring items 30 TGP Frankfurt 30 subjective determinations 30 Based Payment SFAS 30 chipsets motherboards 30 accruals 30 synchronous SRAM 30 CICA Section 30 MCOT TM 30 Dealer invoice 29 Mkushi Copper Project 29 MFRS 29 gigajoules GJ 29 intercompany balances 29 EBITDAO 29 balance sheet securitizations 29 Mmamabula Energy Project 29 reclassed 29 Nanjinzhao 29 inventory replenishments 29 Qinnan PSC 29 Amex VGZ 29 definitization 29 FAS #R 29 Margin compression 29 LPT Agreement 29 affirmative determinations 29 repricing downward 29 compliance therewith 29 NYSE Rule #A.# 29 amorphous alloy 29 Normally volcano spews 29 Brazilian regulator Anatel 29 risksassociated 29 accrual 29 Ps.#.# [001] 29 Karara Project 29 noninterest expense decreased 29 Inc DMAN 29 Golar Commodities 29 Legal #.# 29 H2 FY# 29 Conditions Fares 29 Synthetic Fuel segment 29 hostile takeover prohibitively expensive 29 Och Ziff Operating 29 EBITA amounted 29 FTCH 29 FNPRM 29 stainless scrap 29 apportionment formula 29 C#Q# 29 retained SRK Consulting 29 Chalco alumina 29 HP SignagePlayer 29 Consolidated Adjusted EBITDA 29 NeoConnect Prime 29 Definitive Purchase Agreement 29 PUCN 29 infrequently occurring 29 ITEPA 29 resource delineation 29 Restatements 29 Social Impact Assessment 29 TC RCs 29 Xcelecom 29 net realizable 29 definitive documentation 29 Pilanesberg Project 29 EITF 29 WikiWealth.com s 29 Aoyuan 29 Cumulative translation 29 stakeholder consultations 29 NSDM 29 Oxy ER 29 DPCO 29 Restated 29 initiate rulemaking 29 Escrow Release Conditions 29 Adjustment 29 Frontino Acquisition 29 Expensing options 29 -Louise Hawkley 29 goodwill impairments 29 nanometer NAND 29 NAMR 29 Burnstone Mine 29 NON CASH EXPENSES 29 Hanlong transaction 29 undiscounted cash 29 PTM Minerals 29 WNS ADS 29 SBPA substitution 29 disqualifying dispositions 29 FedBid Fee 29 MTM adjustments 29 Xantic acquisition 29 rulemaking proceeding 29 IPSAS 29 NPRM proposes 29 transactions contemplated thereunder 29 highly leveragable 29 dilutive securities 29 Inc. NYSE WNR 29 chipset motherboard 29 inventory write downs 29 unevaluated properties 29 MTP Ventures 29 Unfavorable currency 29 Daneros mine 29 unconsolidated investee 29 RWCI 29 iron ore metallurgical coal 29 securityholder approvals 29 uncollectable receivables 29 #c/kWh 29 No. #R 29 OTTI charge 29 FSP FAS #-# 29 RUGs IV 29 Comparative Figures 29 www.ise.com 29 -receiver Rob Bagg 29 Purchasingdata.com 29 generic Depakote 29 COE quota 29 Mkuju River Project 29 Amending Directive 29 FASB Interpretation 29 Vynohradiv 29 credit carryforwards 29 ATI Ladish 29 de minimis exemption 29 EPCM contract 29 Dropdown Predecessor 29 -triseries 29 renamed Gavilon LLC 29 antidilution 29 footnote disclosures 29 Bucko Lake 29 Bellekeno Mine 29 GASB Statement No. 29 Maskwa Nickel Project 29 Discontinued Operations 29 uncollectible accounts receivable 29 decontrolled petrol 29 Fine Chemicals segment 29 addback 29 - Adjusted [031] 29 FFO FAD 29 § #-#-# MCA 29 Petrodelta IFRS earnings 29 marketpublishers.com report 29 #/ton CFR 29 discontinued operations 29 rapid technological advances 29 Proposing Release 29 Specified Items 29 Comprehensive Income 29 Local loop unbundling 29 LSV Employee Group 29 multiannual 29 www.eatonvance.com closed end index.php 29 softwood sawlogs 29 Formal Agreement 29 Imputed Revenue 29 JSE ARQ announces 29 regulatory approvals 29 MEMO/#/# [002] 29 TICKER SYMBOL UFS 29 Colstrip Unit 4 28 RUG IV 28 Routine exporter 28 FACTBOX Biggest 28 TSARs 28 Investment Decision FID 28 NOPR 28 Halotron revenues 28 MedPAC recommendations 28 Entity Own 28 DSIC 28 interest entity VIE 28 escalation clauses 28 Supplemental Schedules 28 SEK -#.# [003] 28 rebasing 28 Rev. Rul 28 Business Combinations 28 decremental 28 Petition Date 28 SANCTURA SANCTURA XR VANTAS 28 Mr Saligari 28 Visit metagroup.com 28 NK Asphalt Partners 28 securitization exposures 28 Variable Interest Entities 28 Position APB #-# 28 Leeuwkop project 28 Items excluded 28 securitized accounts receivable 28 nondeductible expenses 28 forecasts typically exclude 28 8/month 28 Adjusted EBITDAX 28 profitsharing 28 Reliability Pricing 28 Mowana Mine 28 http:/www.cingular.com 28 unduly distort 28 substitutability 28 mainline CASM excluding 28 Valuation allowance 28 PMA submission 28 Kitsault mine 28 WiROI 28 expensed 28 Inata Gold 28 f Represents 28 cashless cabins 28 Senior Exchangeable Notes 28 reconciles Adjusted EBITDA 28 § #.#-#.# 28 NEGT 28 SEIR 28 LILO transactions 28 South Akcakoca Sub 28 Steenkampskraal 28 HC Van Wyk 28 SupplySMART ™ energy 28 BlueOptions 28 farmgate milk price 28 - Adjusted [024] 28 municipal recalibration 28 #.#/MWh 28 xii fluctuating currency 28 Decision #-# 28 € #-#/ton [001] 28 inter ministerial consultation 28 ThyroTest R 28 b Excluded 28 intersegment revenues 28 LTM adjusted EBITDA 28 spokesman Neal McGarity 28 Currency translation 28 pension curtailment 28 spokeswoman Ariana Urbont 28 JXTC