Related by context. All words. (Click for frequent words.) 63 ceding commissions 61 IPCRe 60 retrocessions 59 SHKPI 59 cessions 58 Hiscox Bermuda 57 intercompany reinsurance 57 policyholder dividends 57 recoverables 57 reinsurance treaties 57 Kingsway Reinsurance Corporation 57 AGCS AG 57 Crisa acquisition 57 variable annuity guarantees 57 IBNR reserves 57 PGP Acquisition 56 tendering holders 56 premiums ceded 56 ceded reinsurance 56 cedents 56 Labuan Re 56 Flagstone Suisse 56 Lonpac 56 cedant 56 Transsib Re 56 GMDB 56 cedants 55 retrocessional reinsurance 55 Regulation XXX 55 CIRe 55 XLFA 54 DPAC amortization 54 ChannelRe 54 Medicare Advantage MLR 54 self insured retentions 54 KFSI 54 LAE reserves 54 CastlePoint Re 54 nonperforming assets NPAs 54 DSCRs 54 notional amounts 54 FSAH acquisition 54 LibertyBank Acquisition 54 Varvarinskoye Project 54 KICO 53 PDP MLR 53 FDIC indemnification 53 nondeductible expenses 53 Reinsurance recoverables 53 MCCSR ratio 53 Ansvar 53 Hiscox Guernsey 53 undrawn commitments 53 reinsurance recoverables 53 adopting SFAS #R 53 securitization exposures 53 TriNet Notes 53 FSAH 52 local Rabobanks 52 #.#mlrd rbl [002] 52 depletable base 52 Floating Contracts 52 reinsurance ceded 52 Amlin Bermuda 52 ACR ReTakaful SEA 52 BPPR 52 contingent guaranties 52 AIUK 52 Radian Asset 52 foreignexchange 52 OREO valuation 52 nonaccruing loans 52 risksassociated 52 cedent 52 unmeasured confounding 52 NIPPONKOA Asia 52 withholdable payment 52 retrocessional 52 collateralisation 52 capitalized minimums 52 contractual subordination 52 FHLB advances decreased 52 CDO financings 52 readily determinable 52 CLO #-# 52 marketconditions 52 MGUs 52 Rosebel royalty 52 TRUPs 52 xxxiii 52 PFICs 52 reinstatement premiums 52 Borrowing Fees 52 Minimum Sum 51 unaffiliated reinsurers 51 MCCSR 51 EdgeStone Funds 51 flowthrough 51 OREO write downs 51 consents authorizations 51 prepetition liabilities 51 origination volumes 51 identifying beta coefficient 51 BOLI COLI 51 FDIC indemnification asset 51 setoffs 51 AmerInst 51 reinsurance commutations 51 disciplined underwriting 51 FGIC insured 51 SEK #,#,#,# 51 asset monetizations 51 EquityTradingAlert.com 51 recourse indebtedness 51 FFIs 51 unsecured indebtedness 51 outwards reinsurance 51 indexation clauses 51 Barrett NDEx 51 Statutory surplus 51 Minimum Condition 51 unamortized premiums 51 EPADS estimates 51 #.#.# ordinary 51 ZDP Shares 51 undistributed profits 51 workersa compensation 51 Rev. Rul 51 RiverSource Life 51 structural subordination 51 loan outstandings 51 unfavorable variances 51 retroactive restatement 51 Electrochem Commercial Power 51 risk averseness 51 VETO HB 51 MEP Joint Venture 51 IBIs 51 performing loans NPLs 51 realizable value 51 Variable Interest Entities VIEs 51 substitute LOCs 51 subordination overcollateralization 51 Northwind Holdings 51 repricing downward 51 BCGI Shareholders 51 Indexed annuities 51 Fixed annuity 51 incentive accruals 51 Risk premia 51 TRY# [002] 51 TruPS CDOs 51 equityholders 50 RUB#.#bn [001] 50 OTTI write downs 50 FHCF 50 rated Baa 50 downstreamed 50 oral NSAIDs 50 WWS Divestiture 50 Electro Re 50 intercompany balances 50 FCGH 50 forfaiting 50 AFS licensees 50 retrocessional coverage 50 balance sheet deleveraging 50 Lloyd syndicates 50 Variable annuity 50 AmericanSingles segment 50 interest entity VIE 50 Guaranteed Minimum Withdrawal Benefit 50 value ratios LTVs 50 Shari'a principles 50 Flagstone Holdings 50 NAICO 50 Global DIGIT 50 nonperforming loans NPLs 50 TCEH 50 ESTAVIS 50 TranSwitch indebtedness 50 andoperating 50 receivable balances 50 NOL carryforward 50 cash fl ow 50 postretirement obligations 50 obligor concentration 50 loan availments 50 Possible Loan Losses 50 LTV ratios 50 Lloyd Syndicates 50 Lloyd Syndicate 50 Cobalt Gordian 50 medically underwritten 50 LMGI 50 nonadmitted 50 weighted avg 50 undrawn revolver 50 calcium hypochlorite markets 50 reinsuring 50 principal paydowns 50 intercompany loans 50 concessional contributions 50 incepting 50 noncancelable 50 Interest Expense Interest expense 50 aresubject 50 changesin 50 estimated undiscounted 50 guaranty insurers 50 stock basedcompensation 50 market fluctuations investee 50 ROAs 50 PLICO 50 LBDP 50 entities VIE 50 subordinate tranches 50 intercompany receivables 50 ARIG 50 NALs 50 covenant calculations 50 FPIs 50 Canexus LP 50 AXA RE 50 European windstorm Xynthia 50 VIOXX Lawsuits 50 UILIC 50 hedge ineffectiveness 50 subaccounting fees 50 TFG CLO 50 Dhs1 #m 50 MFG Ordinary Shares 50 counterparty exposures 50 Ps.7 49 mso font pitch 49 takaful operators 49 Subordinate MBS portfolio 49 timecharter 49 Patria Re 49 toreflect 49 CastlePoint Insurance 49 financialstatements 49 b Excludes 49 withrespect 49 Astaris joint venture 49 dizziness nausea diarrhea 49 Al Dhameen 49 Expense Ratios 49 IBNR 49 BKIC 49 reinsurers 49 Underlying Entities 49 merchant chargebacks 49 CBUAE 49 SBLIC 49 xi fluctuating currency 49 defeased loans 49 DCPM 49 Loss severities 49 adopting IFRS 49 impacting comparability 49 Katonah Debt Advisors 49 j Represents 49 Stendal mill 49 Hedge ineffectiveness 49 unevaluated properties 49 Excess Cash Flow 49 undercollateralized 49 Flow Through SIFT 49 NPH Funds 49 reinsures 49 Ps.6 49 Lease Losses ALLL 49 contingently issuable shares 49 commodity Murabaha 49 CAD#m [002] 49 XLCA 49 anduncertainties 49 Alpetro 49 QSSP 49 subordinated indebtedness 49 FAFLIC 49 Derivative instruments 49 Allianz SpA 49 retrocessionaires 49 SmartGrowth Deposits 49 NAIC RBC 49 AZD Offer 49 Hedging transactions 49 subordinate liens 49 loan origination fees 49 Weighted Average Price 49 ranks pari passu 49 value LTV ratios 49 RRIF withdrawal 49 accounts receivable balances 49 GIBGIB 49 loss carrybacks 49 Canaccord Relief Program 49 synthetic CDO transactions 49 European Windstorm Xynthia 49 loss NOL carryforward 49 MAPFRE RE 49 accretable 49 wholly owned subsidiary IPCRe 49 #,#,#,# [007] 49 TFG CLO investments 49 initial overcollateralization OC 49 SFAS No.# 49 AFFO payout ratio 49 Stockpoint.com 49 Senior Subordinated Secured Notes 49 amort 49 hopper railcar 49 THB# #mn 49 uncollectible reinsurance 49 Swap Transactions 49 Al Fajer Re 49 Minimum Continuing 49 SupplySMART ™ energy 49 NBFI 49 Dhs2 #m 49 gross NPL ratio 49 loan chargeoffs 49 Funded Debt 49 No #/#/ND-CP [001] 49 Loan Payable 49 xiii fluctuating currency 49 reinsurance recoverable 49 specifi ed 49 BNTB 49 Copano commodity 49 Noninterest expense decreased 49 Interest accrues 49 undistributed overdistributed net 49 Assigns Rating 49 PERH 49 Negative Outlooks 49 Contingent liabilities 49 overcollateralization subordination 49 suchstatements 49 Consolidated Entity 49 KZT #.#bn [002] 49 SIFT Tax 49 creditworthy counterparties 49 promoter shareholding 49 prioryear 49 nat cat 49 FertiNitro 49 actuarial liabilities 49 securitized receivables 49 Gramercy Realty 49 Novogyne 49 Legal #.# 48 BEST RE 48 CDO squared transactions 48 reinsurance recoveries 48 uncollectable receivables 48 Operating Profit Margins 48 NOL carryforwards 48 Casiopea Re 48 INR1 #m 48 licensed timberlands 48 CEHE 48 economicconditions 48 Indentures governing 48 adopted Accounting Guideline 48 normalized FFO guidance 48 Canuc 48 JMP Credit 48 subordinated CMBS 48 Currency translation effects 48 IRDA norms 48 NBCR risks 48 GSCT program 48 STEALTH VENTURES LTD 48 Miscellaneous Manufacturing 48 banks DFIs 48 b Relates 48 SLF Reinsurance 48 Infrassure 48 flatter yield curve 48 EBIT beia 48 Delvag 48 affirmative covenants 48 uncollectible accounts receivable 48 Delvag Rueck 48 noninterest bearing deposit 48 NCSLT #-# 48 IBER 48 MSR impairment 48 NOL utilization 48 underwritings 48 overcollateralized 48 Fitch BBB medians 48 HFN database 48 Escrowed Proceeds 48 withholdable payments 48 Alea Bermuda 48 DKK #.#bn [001] 48 LVRs 48 CDS counterparties 48 HNTE 48 Catastrophe losses 48 Bermuda reinsurers 48 reestimates 48 shares issuable pursuant 48 HLR Bermuda 48 Moody's rated 48 MumtalakatMumtalakat 48 mezzanine financings 48 ISDA Master Agreement 48 ProLogis Declares Dividends 48 CGAAP 48 securitization trusts 48 Klean Prep TM 48 Mondi Hadera Paper 48 Steamship Bermuda 48 IGD surplus 48 accruals 48 EPADS estimate 48 EUR#.#b 48 Invested assets 48 RESERVE FOR 48 PCN PTY 48 CEZinc 48 AICL 48 Market Disruption 48 nonaccruals 48 nancial 48 ratio LVR 48 Hardwoods LP 48 Realised Earnings 48 SEK #,#,#.# 48 Largely offsetting 48 Settlement Amount 48 Impaired loans 48 Serica Energy plc Serica 48 Baughers Bay plant 48 dealer floorplan ABS 48 IDIs 48 Stated Amount 48 Premiums receivable net 48 MFB Corp 48 insured depository institutions 48 Novae Re 48 performing obligors 48 currency remeasurement 48 uncertaintiesthat 48 CRE exposures 48 unobservable inputs 48 postoperative mortality 48 Balboa Reinsurance 48 obligors 48 Acquired Assets 48 Compensation Expenses 48 Filtran Microcircuits Inc. 48 spds cgma turbos # 48 billable headcount 48 Biolevier loan 48 professional indemnity PI 48 Specialty Admitted segment 48 § #.#-# [004] 48 adequately collateralized 48 YonY 48 temporary impairments OTTI 48 Iusacell Celular 48 xii fluctuating currency 48 c Consists 48 Senior Unsecured Term 48 forward.looking statements 48 unlinked shekel 48 tradeables inflation 48 Subordinated Convertible Notes 48 consolidated VIEs 48 Starfish Pipeline 48 Stable Outlooks 48 TSUK 48 FCDUs 48 Unearned Premiums 48 guaranty reinsurance 48 Negative Rating Outlooks 48 carryforwards 48 certificateholders 48 Farmstead Telephone 48 CDARS deposits 48 PLIVA acquisition 48 CAD#.# [005] 48 VDM Specialists 48 noninterest expense decreased 48 Montoya jockeyed 48 Contingent Consideration 48 Combination antiretroviral therapy 48 reached Dhs#.#m 48 mandatorily redeemable 48 OCEANE convertible bonds 48 antidilution 48 d Reflects 48 unannualized 48 Zero Coupon Convertible Notes 48 SIFT Rules 48 bunkering tankers 48 Interest Coverage Ratio 48 Surplus Lines segment 48 Mapfre Re 48 Subordinate MBS 48 voluntary prepayment 48 EUR1 #mn 48 CVD mortality 48 disallowable 48 Counterparty Criteria 48 AUCTIONEER CONSIGNOR OR 48 Chelopech Mining EAD 48 macroburst Ciemnecki 48 contingently convertible securities 48 § #.#-# [007] 48 GSR2 royalty 48 OR LOSS 48 Promotions.com subsidiary 48 collaterised 48 Margin compression 48 provisioning norms 48 Petition Date 48 Ballantyne Re 48 nonrecourse loans 48 Offer Amount 48 covenant headroom 48 maturity mismatches 48 BFSRs 48 Y Cumulative Preferred 48 Picchio Pharma 48 -Press mainpage 48 Equity Investees 48 MNEs 48 unsubordinated 48 #bp QoQ 47 Inc NASDAQ CISG 47 SEK -#.# -#.# [002] 47 mortality morbidity 47 BRISTOL MYERS SQUIBB COMPANY 47 serum PTH 47 Ansvar Insurance 47 reinsurance commutation 47 Medicare Advantage PFFS 47 prudentially regulated 47 QGIR 47 HDI Industrie 47 Liquidated damages 47 -Amos Harel Haaretz Correspondent 47 EGI Financial 47 de tariffed 47 LSV Employee Group 47 #.#bn rub [003] 47 Hannover ReTakaful 47 MainSource Title LLC 47 ESPN ESPN2 ESPNEWS 47 collateralizes 47 Informal Agreements 47 reinsurers Hannover Re 47 RMBS exposures 47 USLP Plan 47 subpart F 47 foreign currency remeasurement 47 c Reflects 47 CHD CVD 47 obj obj = 47 CastlePoint Holdings Ltd. 47 stakeholder CTFs 47 policyholder surplus 47 GUIDANCE AND 47 uncollectible receivables 47 undistributed earnings 47 Finsol 47 c Represents 47 EVLI 47 Fairquest 47 Ascendiant 47 notifiable transaction 47 Term Facility 47 Transeastern JV 47 indebtness 47 indemnification provisions 47 Company noncontributory defined 47 rateof 47 Recapitalisation Proposal 47 Total Leverage Ratio 47 DSL.net s 47 Minimum Subscription 47 lender consents 47 LIFO inventory adjustments 47 Suncor proportionate 47 CoverX 47 Newline Insurance Company 47 underwriting 47 EnPro consolidated 47 SINOSURE 47 eliminates counterparty 47 repo counterparties 47 tanker orderbook 47 NIS #.#b [001] 47 unliquidated damages 47 THB#.#bn [002] 47 pd ratings 47 THALOMID 47 efficiency ratio teb 47 Leverage ratios 47 EMEA CMBS 47 Fusion OMS 47 Fac Re 47 undepreciated assets 47 QRMs 47 Cashback Amount 47 inhaled glucocorticoids 47 Senior Secured Debentures 47 HGIC 47 LIFO adjustment 47 RothmanResearch.com 47 Slightly offsetting 47 Colo. Sess 47 traunches 47 fi xed 47 Adjustment Expenses 47 Acquired Entities 47 XGen Nevis Island 47 Scheme Consideration 47 TRY# [001] 47 d Represents 47 GCUK Finance 47 intercompany indebtedness 47 increaseof 47 Ravelston Entities 47 1P reserves 47 reinsured 47 dutiable imports 47 Existing Debentures 47 Visa indemnification 47 NPVs 47 ABL Revolver 47 prudential framework 47 accretable yield 47 Silvercorp Offer 47 nondividend distribution 47 BES Vida 47 Toa Re 47 ESFG 47 Merger Arb ETF 47 Amalgamating Corporations 47 Rs.#cr [001] 47 SEK -#.# -#.# [003] 47 pulmonary exacerbations 47 Revolving Credit Facilities 47 Ghana GoG 47 restrictive covenants contained 47 Contingent Convertible Senior 47 reinsurance recoverables owed 47 Operating Expense Ratio 47 F4 ind 47 swisspartners Versicherung AG 47 #.#bln rbl [003] 47 novated 47 MIICL 47 Polaroid LCD HDTVs 47 actuarially determined 47 BriteSmile Centers 47 DFP ABS 47 -TORONTO BLUE JAYS Optioned 47 liquidate REO 47 Gerling NCM 47 Ibersecurities adds 47 E Forex.ro accepts 47 Intercompany transactions 47 Folksamerica 47 Institutional Placement 47 INR#.#m [002] 47 amortisations 47 Ambac Assurance Corporation 47 Valiant Specialty 47 Amended Facility 47 suspensive conditions 47 warranty accruals 47 uncollateralised 47 black ballcap shades 47 covenant defaults 47 SESCo acquisition 47 TBIH 47 assigned Negative Outlooks 47 UPC Broadband Division 47 noticeably thinner stark 47 xxvi 47 GMACI 47 recoupments 47 Headline PBIT 47 AmCOMP 47 Gross Premiums Written 47 Hardwoods USLP 47 Fusarium infection 47 Breakevens 47 noninterest expense partially offset 47 La. Code Civ 47 NCBJ 47 materiality threshold 47 Domilens 47 borrowable funds 47 strong CYP#A# inducers 47 theglobe.com inc 47 Pledged revenues 47 earnings pershare 47 Gross NPAs 47 finder fee payable 47 borrower depositor 47 DJOFL 47 Geomark 47 La.Code Crim.P. art 47 serum vitamin D 47 carryforward 47 Interest Amount 47 prudential requirements 47 Headlee rollbacks 47 Partnered Brands segment 47 Separate Subordinated Notes 47 Illiquidity Risk 47 Jien Offer 47 DiaMed acquisition 47 #bps QoQ [001] 47 HbA1C levels 47 unsecured subordinated debentures 47 Lump sums 47 - -seemingly unquenchable 47 Affecto 47 SF CDO exposure 47 PBIDT 47 EPLP 47 Sukuk Ijarah 47 solvency deficiency 47 Revised Proposal 47 FASB #R 47 PBKS 47 Metris Master Trust 47 Billable headcount 47 SISA Notes 47 TRAFINA 47 NYSE VNR Vanguard 47 g secs 47 Revolving Credit Agreement 47 MobiFon Holdings 47 MCLP 47 Lump sum payments 47 amortized ratably 47 postretirement benefit 47 reinsureds 47 Shorted shares 47 Xylodyne 47 SFSB transaction 47 Code Section #A 47 GBP#.#b 47 Rollover Applicants 47 KIPCOKIPCO 46 shares issuable thereunder 46 equitable subordination 46 risk mitigants 46 UAH #.#bn [006] 46 FAS# R 46 poolwide expected 46 undrawn amounts 46 Latest Practicable Date 46 Therein lurks 46 Currency fluctuation 46 fractional entitlements 46 DIP Loan 46 UVR exposure 46 wv ` 46 PMACIC 46 Tenn. R. Civ 46 franking credits attached 46 PLT arrivals 46 IRFs 46 multiemployer defined 46 fully franked dividends 46 adopted SFAS #R 46 Rep Uno 46 INDEXPLUS Income Fund 46 Greenshoe option 46 lapsation 46 overcollateralisation 46 Applied Magnesium International 46 DBRS Limited 46 compliance therewith 46 nonaccrual loan 46 xxvii 46 TARP CPP 46 Real Estate Owned OREO 46 tradeability 46 risk mitigant 46 covenant ratios 46 Hormel 1Q 46 ULIPS 46 FDIC TLGP 46 PLRMBS 46 Equity Swap 46 unquoted investments 46 MSc Qualified Person 46 Assured Guaranty Re 46 Espreon 46 # wQ 46 Greenlight Reinsurance Ltd. 46 bln.togrogs 46 lien RMBS 46 #,# ADMTs 46 Immtech clinical trials 46 undepreciated 46 Lasertel subsidiary 46 cash fl ows 46 Ceded premiums 46 dividend payout ratios 46 Acceptance Condition 46 asset allocators overweight 46 BBB medians 46 receivables securitization facility 46 reinsurance reinstatement 46 TEB adjustment 46 Debt Settlement Agreements 46 andeconomic 46 HUK 46 CapGen Offering 46 downward repricing 46 NPREIT 46 Counterparty 46 RCF IV 46 GC Impsat 46 impair Lillian Vernon 46 PeoplePC Online subscribers 46 Applehead I. 46 antibody humanization patents 46 Certificados Bursatiles 46 Prospectively AM Best 46 % unannualized 46 unabsorbed fixed costs 46 ABCP conduits 46 Employers Liability Compulsory 46 #.#.#,# 46 AMEX Assurance 46 Nonlife insurers 46 value reductions MVRs 46 SmartGrowth Loans 46 SGD# #mn 46 Innovis Entities 46 fasting plasma insulin 46 Segregated Account 46 Patos Marinza oilfield 46 ourability 46 MyNetwork TV affiliates 46 MARPAS 46 Merged Entity 46 MRL Offers 46 finance receivables monetizations 46 Amended Agreement 46 cows belches 46 FSAH Acquisition 46 CastlePoint 46 Assessed valuations 46 including Bclear ADV 46 nonadmitted insurance 46 subordinated promissory notes 46 Och Ziff Operating 46 Proposed Financing 46 Interest expense decreased 46 Removes Ratings 46 adversely affect Waste Connections 46 Expense ratios 46 Stephan Christiansen 46 Segregated funds 46 ORAs 46 representations warranties covenants 46 KGIC 46 Adjusted Operating Expenses 46 Rudy Toler 46 retentions 46 Acapodene R 46 Waiver Agreement 46 ASC Topic #-# 46 de minimis threshold 46 noninterest bearing transaction 46 Secured Facility 46 Bosna Re 46 #-# bps 46 Proposed Transactions 46 FactSet Fundamentals 46 floorplan lenders 46 #.#mln rub [006] 46 Gramercy Realty Lenders 46 expressly disclaimed 46 STRV 46 fullyear outturn represents 46 Hedging Relationships AcG 46 #.#bln rbl [002] 46 Noront Offer 46 Share Consideration 46 TICL 46 Donegal Mutual 46 nonvested 46 c Relates 46 noncurrent liabilities 46 perpetual debentures 46 Hesperion acquisition 46 #bps qoq [001] 46 MVAS gross 46 TFGMF 46 disqualifying dispositions 46 BEFORE TAXES 46 Selects Guidewire 46 Noneconomic damages 46 SAYE schemes 46 RHFS 46 A' rated 46 Proved undeveloped reserves 46 vesting provisions 46 MXN# #mn 46 La.Civ.Code art 46 technological innovations adversely affecting 46 Loan origination 46 TGPL 46 currency inconvertibility 46 affreightment 46 PhilNaRe 46 NSRs 46 bone marrow reticulin 46 uncertainties materialize Shire plc 46 Undrawn 46 PEPF II 46 #,#.# #,#.# - [003] 46 TOFUTTI BRANDS INC. 46 Dalian Huiming 46 MSR hedging 46 non repatriable 46 reclass 46 hedge counterparties 46 ResiLogic model 46 Ceding commission 46 extendible revolving term 46 RidgewaterEquity.com 46 collateralise 46 - Total Current LiabilitiDouglas H. McCorkindale 46 TMNF 46 swisspartners Insurance Company 46 tele interviewing 46 Indemnities 46 utilisations 46 USNG units 46 -PROCTOR Water 46 Depreciation Amortization Taxes 46 SHFAs 46 Belarusian rubel 46 Instalment Warrants 46 unamortised 46 underrecoveries 46 Privacy Policy Revised 46 Jevco 46 Rs.#.#cr 46 Fortum Espoo 46 PRSI contributions 46 myopathy rhabdomyolysis 46 Newsstand Distribution Services 46 -Athletic Bilbao Telmo Zarra 46 § #-#-# [005] 46 #.#pps y y 46 ascompared 46 BHCs 46 restrictive formularies 46 AUC0 #hr 46 absorptive capacities 46 CFR § #.# [006] 46 EPE unitholders 46 UPC Holding 46 Dayrates 46 subprime originations 46 Scythian Energy 46 Senior Subordinated Noteholders 46 Musharakah 46 Insureds 46 ECIE 46 Wajax Corporation 46 OSIL 46 non capitalizable 46 specially serviced assets 46 Escaline II S. 46 Wellbutrin XL R 46 Restructured Loans 46 Index MINIs 46 coughing sneezing runny nose 46 #.#mln [006] 46 Subordinated Debentures 46 reinsurance receivables 46 unabsorbed fixed overhead 46 Schefferville Properties 46 general economicconditions 46 SKRRF 46 PRAVACHOL R 46 STCG 46 ARLP Partnership