Related by context. All words. (Click for frequent words.) 63 JPMCC 63 MLMI 62 resecuritizations 62 mezzanine tranche 62 RFMSI 62 subordinate tranches 62 CMBS mezzanine 62 Re REMIC 61 re REMIC 61 collateralizes 61 subordinated unsecured 61 CWMBS 60 GSAMP 60 CWALT 60 subordinated tranches 60 BACM #-# 59 AAAsf 59 Nelnet Student Loan 59 Wells Fargo Mortgage Backed 59 undercollateralized 59 MASTR 59 overcollateralized 58 certificateholders 58 CRE CDO 58 collateralized 58 IndyMac MBS Inc. 58 SEQUILS 58 Re REMIC transactions 58 Sierra Timeshare #-# 57 RALI 57 #CB 57 contingently convertible 57 SLM Student Loan 57 RMBSs 57 CCC/RR4 57 ABS CDOs 57 CIBC# 57 unsecured subordinated 57 perpetual subordinated 57 HE2 57 Receivables Funding 57 CRE collateralized debt 56 assigned Loss Severity 56 securitized 56 subordinated convertible 56 tranched 56 Tranches 56 CLO #-# 56 conventional fully amortizing 56 exchangeable certificates 56 B + RR3 56 KeyCorp Student Loan 56 static synthetic collateralized 56 FFELP student 56 CDO #-# 56 Kleros Real Estate 56 secured convertible promissory 56 assigns Rating Outlooks 55 Ambac insured 55 assigned Rating Outlooks 55 mezzanine financings 55 AAA Aaa 55 Resecuritization 55 ARCap 55 loans collateralizing 55 B-/RR6 55 overcollateralisation 55 WF1 55 mezzanine tranches 55 overcollateralization 55 Loss Severity 55 classes #A# #A# 55 structurally subordinated 55 rated AAA Aaa 55 ARCap #-# 55 ABFC 55 DCENT 55 Structured Asset 55 + RR2 55 Special Servicer 55 RPS1 55 CRE CDOs 54 secured convertible debenture 54 Loss Severity LS 54 #,#,# subseries [001] 54 Residential Asset Securitization 54 SLC Student Loan 54 CRIIMI MAE 54 noncallable 54 Term Securitization 54 B/RR4 54 CDO tranches 54 obligations CMOs 54 collateralised 54 re REMICs 54 Athilon 54 agency callable debentures 54 EPIL II 54 Senior Secured Debt 54 securitizer 54 loans CREL 54 rated Aaa AAA 54 MINCS 54 Issuing Trusts 54 fully amortizing 53 ranks pari passu 53 BBBsf 53 RMBS CMBS 53 putable 53 ABS RMBS 53 Student Loan Trust 53 Unsecured Debt 53 extendible revolving term 53 unsecured debentures 53 CRE mezzanine 53 unsubordinated 53 Mezz Cap 53 undivided beneficial 53 Kleros 53 Ctfs 53 Collateralized Debt Obligations CDOs 53 LNR CDO #-# 53 Asset Backed Certificates 53 subordinated debenture 53 HE1 53 Collegiate Student Loan 53 CDO squared transactions 53 perpetual debentures 53 Senior Secured Debentures 53 CDO squareds 53 RMBS Classes 53 B-/RR5 53 Variable Funding 53 WBCMT 53 PIK toggle 53 RMBS 53 Mezzanine Loans 53 Private Student Loan 53 CMHC insured 53 CASHES 52 Additionally Fitch affirms 52 pari passu 52 Tranche B 52 perpetual callable 52 unenhanced rating 52 Asset Backed Notes 52 BAFC 52 collateralizing 52 Eurosail 52 PT Ctfs Series 52 B/RR3 52 hybrid adjustable 52 noninvestment grade 52 mandatory redeemable preferred 52 Remarketing Agent 52 securities TruPS 52 Custodial Receipts 52 exchangeable debenture 52 Junior subordinated deferrable 52 + RR6 52 RPS3 + 52 Synthetic CDO 52 Unsecured Debentures 52 EURIBOR plus 52 CC/RR6 52 Affirms IDR 52 AMH II 52 rated AAA/F1 + 52 Moody's rated 52 unsecured convertible 52 AAA Aaa rated 52 CAM1 52 LIBOR + 52 ABCP conduit 52 Re REMICs 52 Collateralized Debt Obligation 52 subseries #B 52 Senior Subordinated Secured Notes 52 real estate CRE collateralized 52 CDO #-# Ltd. 52 AAA/LS1 51 Student Loan Asset Backed 51 nonrecourse 51 RMS2 + 51 REMIC 51 C/DR5 51 junior subordinated deferrable 51 synthetic collateralized 51 unsecured subordinated notes 51 ABS CDO 51 Non Cumulative 51 Defeasance 51 Primary Servicer Rating 51 B-/RR4 51 CCC/RR6 51 subordinated convertible notes 51 -Ecoscience Population Resources 51 junior subordinated debentures 51 FSAH 51 Resecuritization Trust 51 Taberna Preferred Funding 51 Subordinated Debt 51 MTNs 51 Mtge PT Ctfs Series 51 demand bonds VRDBs 51 BB + RR1 51 BB-/RR1 51 sub ordinated 51 RPS2 51 TRUPS 51 unsecured unsubordinated debt 51 C/RR6 51 subfacility 51 Kleros RE IV 51 unsecured indebtedness 51 Aa3 Moody 51 OFCD Optionally Fully 51 Asset Backed Pass 51 TRUPs 51 Amortizing 51 CMBS transactions 51 ABSs 51 prepetition secured 51 mezz 51 D/RR6 51 Mandatorily Convertible Preferred Stock 51 Mandatorily Convertible 51 obligor concentration 51 RPS2 + 51 RMBS CDOs 51 extendible revolving 51 backed securities 51 convertible subordinated debenture 51 tranches 51 Prime RMBS 50 TECO Finance 50 VRDP Shares 50 Metrofinanciera 50 Aaa AAA 50 assigned Stable Outlooks 50 trust preferreds 50 optionally convertible 50 mandatorily convertible notes 50 Fieldstone Mortgage Investment 50 BBB/F2 50 CPS2 50 mandatorily convertible 50 Certificados Bursatiles 50 redeemable debentures 50 Fixed Floating 50 securitized cardmember loans 50 ARM MBS 50 Caa1/CCC + 50 collateralisation 50 HomeComings Financial Network 50 ACAS CRE CDO #-# 50 Collateralized 50 subseries 50 Senior Secured Convertible Notes 50 Refunding Bonds 50 AA/F1 50 pari passu basis 50 demand obligations VRDOs 50 assigned Negative Rating 50 rated Ba3 50 rated CREL CDOs 50 IDR BB 50 ratio LVR 50 NIBC Holding 50 lien RMBS 50 Aa2 subordinated 50 Stable Outlooks 50 banker acceptances 50 rated tranches 50 Thailand TRIS Rating 50 secured debenture 50 collaterized 50 1LB 50 monoline insurers 50 C/DR6 50 unsecured redeemable 50 Trapeza CDO 50 BB-/RR2 50 subordinated exchangeable 50 overcollateralization OC 50 Master Servicer 50 EFIH 50 Intermediate Holdco 50 papers CPs 50 compulsorily convertible 50 Special Servicer Rating 50 Rating RR 50 varying maturities 50 Term Facility 50 Mortgage PT Ctfs 50 Gramercy Realty 50 irrevocable standby 50 GO Refunding Bonds 50 B Fwd determines 50 Securitizations 50 FelCor LP 50 IXIS Real Estate 50 obligations CDOs 50 Ambac insures 50 Real Estate CDO #-# 50 Servicer Rating 50 redeemable convertible 50 Asset Backed 50 Convertible Preference Shares 50 nonagency mortgage backed 50 CDO 50 SF CDO 50 A#/P# 50 CENts 49 #D bonds 49 securitizes 49 Primelead 49 Mezzanine Loan 49 AAA Aaa AAA 49 CCC + RR6 49 subordinate lien bonds 49 ML CFC 49 FNMA FHLMC 49 Convertible Unsecured Subordinated Debentures 49 Exchangeable Certificates 49 C BASS 49 CPI Gazit 49 BB/RR1 49 indenture pursuant 49 assigned Negative Outlooks 49 Eu#m [002] 49 extendible ABCP 49 rated Baa2 49 Purchase fundings 49 undepreciated book capital 49 Revolving Credit Facilities 49 ALICO SPV 49 SCI passim 49 GSAMP Trust 49 News Unternehmensnachrichten Fitch Downgrades 49 AHBR 49 Pari passu 49 backed securites 49 CLO tranches 49 Banker Acceptances 49 ProLogis Declares Dividends 49 AAA' rated 49 WCAS Capital 49 Perpetual Preferred Stock 49 Negative Outlooks 49 Servicer Ratings 49 Bankers Acceptances 49 CDO squared 49 collateralize 49 DISH DBS 49 Unsecured Notes 49 Promissory Notes 49 DLJ Commercial 49 Acacia CDO 49 Correction Fitch Downgrades 49 convertible redeemable preference 49 AAA/V1 + 49 CDOs 49 PIK notes 49 unitranche 49 CWABS 49 PSF guaranty 49 C BASS CBO 49 Exchangeable Unit 49 mandatory convertible subordinated 49 Chelopech Mining EAD 49 convertible subordinated 49 Fitch Rates CWALT 49 BB-/RR3 49 subordinated notes due 49 Cumulative Perpetual Preferred Stock 49 collaterised 49 unconditional guaranty 49 QSPE 49 senior secured unitranche 49 Metris Master Trust 49 Excludes Structured Securities 49 CMBS 49 B piece resecuritizations 49 extendable revolving 49 collateralization 49 securitized loans 49 PT Ctfs 49 VRDBs 49 Secured Term 49 Student Loan ABS 49 Senior Subordinated Convertible 49 ISIN XS# 49 cross collateralization 49 Long Term IDR 49 BaIDS 49 specially serviced loans 49 REMICs 49 growth acquisitions recapitalizations 49 Ballantyne Re 49 Trups 49 defeased loans 49 C/DR4 49 collateralization OC 49 EMTN program 49 CREL CDO 49 Caa3 49 swap counterparty 49 Senior Secured Discount 49 MCLP 49 poolwide characteristics modeled 49 unsubordinated obligations 49 Deutsche Pfandbriefbank 48 unsubordinated debt 48 Eurodollar synthetic 48 LT IDR 48 Socius Capital 48 Fannie Mae DUS 48 Senior Secured Loan 48 GO refunding bonds 48 debentures 48 monoline insurer 48 assigns Loss Severity 48 LS5 48 TRS counterparty 48 unsecuritized 48 NCSLT #-# 48 securitization ABS 48 Sukuk Ijarah 48 #B# [009] 48 Convertible Promissory Notes 48 TCEH 48 notes noncallable 48 Securitised 48 CDO financings 48 Auto Receivables 48 CREL CDOs 48 B + RR1 48 Senior Unsecured Debt 48 Convertible Redeemable 48 TCW Crescent 48 securitized pools 48 rated Aa3 48 Intelsat Sub Holdco 48 DLJ Mortgage 48 Affirms Outstanding 48 ISIN XS# affirmed 48 BBB + BBB 48 NA NOVEMBER Freddie Mac 48 traunches 48 IDR Affirmed 48 rated Caa1 48 IMTN 48 #N# [006] 48 CMBX 48 revolver borrowings 48 mandatorily convertible preferred 48 unsubordinated unsecured 48 cashout refinances account 48 Asset Backed Securities 48 overcollateralization tests 48 Grantor Trust 48 Ginnie Mae MBS 48 Fitch Ratings Upgrades 48 Cumulative Convertible Preferred 48 #C bonds 48 securitizations 48 #J# [004] 48 B + RR4 48 Coventree sponsored 48 nonconvertible 48 CalGen 48 Subordinated debt 48 subprime Alt 48 CLOs 48 ABCP conduits 48 Reset Date 48 AA mex 48 EMEA CMBS 48 TALF eligible 48 Guggenheim Structured 48 Secured Facility 48 Fitch SMARTView 48 Leasable area 48 Secured Debt 48 Convertible Secured 48 subordinated 48 Secured Convertible Debentures 48 staggered maturities 48 #A #B [003] 48 nonrated 48 CMBS collateral 48 Secured Debenture 48 senior unsecured debentures 48 principal paydowns 48 BCLOC 48 COMET Issuance Trust 48 NYSE CXS 48 cumulative perpetual 48 Fitch Issues Presale 48 amortising 48 Issuer Default Ratings IDRs 48 Resi Servicer Ratings 48 #MM Sr. 48 Senior Secured Revolving Credit 48 Alleasing 48 Secured Financing 48 nonrecourse loan 48 perpetual preferred 48 TOBs 48 REIT TruPS CDOs 48 CREL 48 exchangeable notes 48 debentures maturing 48 interest semiannually 48 PERLS 48 Floating Rate 48 unsecured convertible debentures 48 CharterMac 48 rated BBB 48 Transactions Designated 48 -Sunrise Surf Shop 48 subordinated promissory note 48 Principal LifeTime 48 Secured Debentures 48 detachable warrants 48 bankers acceptances 48 NRUCFC 48 Capmark Investments 48 BREF 48 mezzanine loans 48 securitization trusts 48 LIBOR indexed 48 Recovery Ratings RRs 48 Nasdaq KCAP 48 Fixed Rate Notes 47 #A #A [003] 47 Citibank Omni 47 Residential Funding 47 negatively amortizing 47 noncumulative perpetual preferred 47 AmeriCredit Automobile Receivables 47 cumulative redeemable convertible 47 Northwind Holdings 47 unsecured unsubordinated 47 PRESS RELEASE Fitch Downgrades 47 undepreciated book 47 securitization 47 QCII 47 Montaur 47 value OLTV ratio 47 TFG CLO investments 47 Seller Servicer 47 dealer floorplan 47 overcollateralization ratio 47 Assigns Outlooks 47 assigned Negative Outlook 47 Collateralised 47 loan participations 47 subserviced 47 Titularizadora 47 substitute LOCs 47 subordinated debentures 47 unsecured convertible promissory 47 OLTV greater 47 Subordinated Note 47 Secured Convertible 47 ABS CDO exposures 47 undrawn commitments 47 cumulative redeemable preferred 47 Convertible Perpetual Preferred Stock 47 Pfandbriefbank 47 UPREIT 47 Creststreet Resource Fund 47 subordinated indebtedness 47 rated Baa3 47 PIBs 47 Certificate Downgraded 47 assign Outlooks 47 ⅞ % 47 AAA Watch Neg 47 unsecured subordinated promissory notes 47 Structured Transactions 47 TruPS CDO 47 unsecured revolving 47 NC1 47 assumable 47 #MM GOs [001] 47 PERLS II 47 tranching 47 OLTV 47 Assigns Rating 47 #.#MM [002] 47 adequately collateralized 47 Amended Facility 47 FDIC TLGP 47 + zaf 47 Wellsford Whitehall 47 Loan Program FFELP 47 BBB + BL 47 Waiver Agreement 47 SBPAs 47 PR1 + SO 47 Non Brokered 47 obligation CDO 47 resecuritized 47 Junior Subordinated Debentures 47 convertible redeemable debentures 47 unsecured debenture 47 Hudson Mezzanine 47 GANs 47 #F# [004] 47 Unsecured Convertible 47 BBB + Baa1 47 Ginnie Mae Fannie Mae 47 TruPS CDOs 47 Rate LIBOR plus 47 subordinated notes 47 SmartNotes 47 indexed adjustable 47 subordinated noteholders 47 LBSF 47 #.#MM Mtge PT Ctfs 47 FDIC insured depository 47 nonprime residential 47 undrawn revolver 47 Mandatory Convertible Preferred Stock 47 Statutory Trust 47 Mortgage Asset Securitization 47 synthetic CDO 47 payable semiannually 47 Senior Subordinated 47 DBRS Limited 47 AAAm 47 SF CDOs 47 jumbo RMBS 47 CG STREAMS 47 Medium Term Notes 47 minimal paydown 47 Rating Outlook Stable 47 Criimi Mae 47 AAA PSF 47 unsecured promissory notes 47 Redeemable Convertible Preferred Stock 47 securities MBS 47 Return IRR x Amortized 47 OLTV ratio 47 RFC CDO #-# 47 #AH# 47 AAA mex 47 AHML 47 convertible perpetual 47 Fitch Rates CWMBS 47 VRDPs 47 OFZ AD # 47 CCO Holdings 47 Announces Preferred Dividends 47 Issuer Default Ratings 47 Flow Through Warrant 47 #AB# 47 undrawn amounts 47 Applera Corporation Applied Biosystems 47 #B bonds 47 subordinated convertible bonds 47 securitized mortgages 47 IDR BBB + 47 AAA Aaa AA 47 Fitch Affirms SLM 47 Westpac SPS 47 collateralized mortgage 47 rated Aaa 47 Convertible Exchangeable Preferred Stock 47 FRNs 47 subprime RMBS 47 PLC FRN Variable 47 AA-/A-1 + counterparty 47 callable 47 Purchase Warrant 47 sterling denominated 46 holdco 46 Undrawn 46 Special Purpose Entity 46 structural subordination 46 rated RPS2 + 46 extendible revolving credit 46 Non Convertible Debentures 46 Finder Warrant 46 MumtalakatMumtalakat 46 Hardwoods USLP 46 Rev Rfdg Bonds 46 H Cumulative Redeemable 46 Proficient Plus 46 Fitch Ratings Downgrades 46 VenGrowth Traditional Industries 46 AA-/F1 46 accrued thereon 46 DKK #,#,# 46 Fitch Ratings Affirms 46 HE3 46 Covered Bonds 46 Nominal Value 46 synthetic collateralised debt 46 RHDI 46 LTGOs 46 PUTs 46 Taberna IX 46 Growthpoint linked 46 Risk Variable Rate 46 Prospectus Supplements 46 specially serviced 46 Anworth 46 CDOs CLOs 46 A1 A2 46 CDO VIII 46 opco 46 LIBOR +#.# [002] 46 real estate CRE 46 nonconvertible preferred 46 CMBS CDO 46 Cumulative Preferred Shares 46 deferrable 46 SMARTView Date 46 Newshelf 46 LTV ratio 46 Xceed Mortgage Trust 46 INR#.#m [002] 46 convertible unsecured debentures 46 voluntary prepayment 46 Cagim 46 GreenPoint Mortgage Funding 46 Medium Term Note 46 Weighted Average Coupon 46 sublimit 46 ORGN 46 initial overcollateralization OC 46 Debt Obligations 46 IPDI 46 inverse floater 46 subordinated CMBS 46 UPCB Finance 46 OCEANE convertible bonds 46 Assigns LS 46 #MM Sr 46 CAD#m [002] 46 WF2 46 paydown 46 AA lka 46 Exchangeable Notes 46 CWCapital LLC 46 Debt Obligation 46 MBNA Credit Card 46 guaranty 46 unsubordinated indebtedness 46 QSCBs 46 Capmark Investments LP 46 #MM Notes 46 Preferred Units 46 NHMBB 46 rated AA/F1 + 46 debenture 46 Convertible Preferred Shares 46 CHASEseries 46 Collateralized Debt Obligations 46 Institutional Liquidity 46 ICB AMCL Unit 46 Sukuk Musyarakah 46 collateralized debt 46 AAA ind SO 46 FHLMC 46 BANCOLOMBIA 46 GNMA 46 CDO exposures 46 Mandatory Convertible Bonds 46 Secured Loan 46 substitute SBPA 46 Indentures governing 46 multicurrency revolving credit 46 assigned Ba3 46 Subordinated Bonds 46 #,#,# subseries [002] 46 P FLOATs 46 Subservicing volume 46 FCDs 46 rated Baa 46 subordinate lien 46 certificates collateralized 46 Net Tangible Assets 46 unsecuritized loans 46 Derivative Fitch 46 PIK whereby 46 Farmer Mac 46 CHESS Depository Interests CDIs 46 mortgage obligations CMOs 46 Watch Neg 46 subordinated debt 46 trust indenture 46 Exchangeable Preferred Stock 46 certificates GICs 46 AA Aa 46 issuers defaulted 46 PRRF 46 notes MTNs 46 AR2 46 Trust Unit Repackagings 46 Nonperforming 46 collateralised debt 46 noncumulative 46 MEHC 46 #A# #A# 46 AGF Trust 46 + Negative/- 46 RTO Financing 46 GT Solar Holdings 46 intercompany receivables 46 CA GOs 46 TIAA Real Estate 46 CF2 46 Junior Subordinated Deferrable 46 CCCIT 46 VRDOs 46 TriNet Notes 46 Senior Unsecured Term 46 ⅝ % 46 AA Outlook Negative 46 RPS3 46 NTN Fs 46 CEHE 46 Takes Various Actions 46 IDR F1 46 Loan originations totaled 46 #bp [001] 46 timeshare receivables 46 tranche Tranche 46 Million Unsecured 46 Stapled Unit 46 Collateralized Debt Obligations CDO 46 HoldCo 46 non defeased 46 Ajil Islamic 46 convertible debentures Debentures 46 Ambac Assurance Corp 46 PPIFs 46 Distressed Recovery DR 46 rated Aa2 46 Centerline Capital 46 undrawn revolving 46 FDIC Temporary Liquidity 46 NCSLT 46 Credit Card ABS 46 insured depository institution 46 BBB Baa 46 Lien Senior Secured 45 unsecured notes 45 MID Lender 45 senior subordinated convertible 45 defeased 45 Year Rate Reset 45 debentures Debentures 45 balance UPB 45 Debenture holders 45 Harborview Mortgage 45 Zero Coupon 45 OCEANE 45 weighted avg 45 rated RPS1 45 promissory note receivable 45 securitized receivables 45 CMBS conduit 45 EVLI 45 Enhanced Leverage 45 rated CAM2 45 collaterized debt obligations 45 Fitch Downgrades MSCI 45 #,#,# Ordinary Shares [001] 45 debenture issuance 45 CMBS servicer ratings 45 Radian Asset Assurance 45 master servicer 45 CRISIL assigns 45 convertible debentures NCDs 45 Sankaty Advisors LLC 45 mandatorily redeemable 45 zaf 45 DHCOGDHCOG 45 ACR ReTakaful SEA 45 overcollateralization OC ratios 45 promissory note payable 45 FreddieMac 45 CMBS Servicer Ratings 45 ratably secured 45 Subordinate Note 45 nonconvertible debt securities 45 Secured Bonds 45 Banque Palatine 45 balance sheet securitizations 45 subordination overcollateralization 45 Callable 45 JHFS 45 CapMan Oyj 45 ABS Criteria 45 Senior Secured Term 45 Global DIGIT II 45 prepayable 45 BANK DEBT 45 Re REMIC classes 45 B2 CFR 45 Vehicles SIVs 45 MWPAT 45 CCC BL 45 consolidated VIEs 45 SBLC 45 BBB-/BB + 45 CNH Equipment 45 Perpetual Preferred 45 rated Ba2 45 LTV ratios 45 PHH Mortgage Corporation 45 Berkadia 45 DFP ABS 45 F1 + zaf 45 FHA HECM 45 Baa3/BBB- 45 Contingent Convertible Senior 45 PCN PTY 45 Obligor 45 Convertible Debt 45 Accreted interest 45 Redemption Amount 45 cumulative redeemable preference 45 Metris Master 45 LBCS 45 CLNs 45 Rfdg Bonds 45 Rating Floor 45 Fitch Assigns Initial 45 Lien Term 45 Subprime RMBS 45 Interest.com Inc. 45 preferreds 45 BBSW 45 notes CLNs 45 RR5 45 Katonah Debt Advisors 45 HECM reverse 45 Capmark VII 45 rated Baa1 45 GG# 45 Credit Card Master 45 Rating Amount mil. 45 #,#,# Subscription Receipts [001] 45 convertible debentures aggregating 45 Redeemable Preferred Stock 45 Subordinated Convertible Notes 45 Aaa Moody 45 VT1 45 Pooling Agreement 45 ABL Revolver 45 CUSIP Nos. 45 securitisations 45 CBO #-# 45 Ba1/BB + 45 Principal Amount Outstanding 45 unamortized premiums 45 #A #B #C 45 ALICO Holdings 45 Cypress Sharpridge 45 Mortgage Backed 45 CRFC 45 ISIN NO 45 RMBS collateral 45 CMHC insured mortgages 45 Subordinated 45 TLGP 45 Concurrently Fitch affirms 45 Ginnie Mae HMBS 45 noncumulative preferred stock 45 DIP Credit 45 PIK toggle notes 45 bn rub 45 Debenture Financing 45 CWCapital Investments 45 unamortized discount 45 Interest accrues 45 agented 45 Term Loan Facility 45 traunch 45 monolines 45 stressed DSCR 45 TruPS 45 transferable redeemable 45 Rhinebridge 45 Ableco Finance LLC 45 subseries J 45 multitranche 45 borrower 45 Certifications Commercial Items 45 Subprime Transactions 45 accreted value 45 Acquireco