CINER RESOURCES LP, 10-Q filed on 11/3/2016
Quarterly Report
Document and Entity Information
9 Months Ended
Sep. 30, 2016
Oct. 31, 2016
Common Unitholders
Oct. 31, 2016
Subordinated Units
Oct. 31, 2016
General Partner
Document Information [Line Items]
 
 
 
 
Entity Registrant Name
Ciner Resources LP 
 
 
 
Entity Central Index Key
0001575051 
 
 
 
Current Fiscal Year End Date
--12-31 
 
 
 
Entity Filer Category
Accelerated Filer 
 
 
 
Document Type
10-Q 
 
 
 
Document Period End Date
Sep. 30, 2016 
 
 
 
Document Fiscal Year Focus
2016 
 
 
 
Document Fiscal Period Focus
Q3 
 
 
 
Amendment Flag
false 
 
 
 
Entity Common Stock, Shares Outstanding
 
9,877,873 
9,775,500 
399,000 
CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)
In Millions, unless otherwise specified
Sep. 30, 2016
Dec. 31, 2015
Current assets:
 
 
Cash and cash equivalents
$ 29.6 
$ 20.4 
Accounts receivable, net
32.0 
33.8 
Accounts receivable - ANSAC
49.9 
52.2 
Due from affiliates, net
6.3 
11.9 
Inventory
24.6 
26.4 
Other current assets
1.2 
2.2 
Total current assets
143.6 
146.9 
Property, plant and equipment, net
253.3 
255.2 
Other non-current assets
21.0 
21.1 
Total assets
417.9 
423.2 
Current liabilities:
 
 
Current portion of long-term debt
8.6 
Accounts payable
16.4 
13.4 
Due to affiliates
3.2 
4.6 
Accrued expenses
29.2 
25.2 
Total current liabilities
57.4 
43.2 
Long-term debt
90.9 
110.0 
Other Liabilities, Noncurrent
9.1 
6.8 
Total liabilities
157.4 
160.0 
Commitments and Contingencies
   
   
Equity:
 
 
General partner unitholders - Ciner Resource Partners LLC (0.4 units issued and outstanding at September 30, 2016 and December 31, 2015, respectively)
4.0 
4.0 
Accumulated other comprehensive loss
(2.6)
(2.1)
Partners’ capital attributable to Ciner Resources LP
153.7 
156.0 
Non-controlling interest
106.8 
107.2 
Total equity
260.5 
263.2 
Total liabilities and partners’ equity
417.9 
423.2 
Common Unitholders
 
 
Equity:
 
 
Common unitholders - Public and Ciner Holdings (9.9 units issued and outstanding at September 30, 2016 and 9.8 units issued and outstanding at December 31, 2015)
110.1 
110.8 
Subordinated Units
 
 
Equity:
 
 
Common unitholders - Public and Ciner Holdings (9.9 units issued and outstanding at September 30, 2016 and 9.8 units issued and outstanding at December 31, 2015)
$ 42.2 
$ 43.3 
CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)
Sep. 30, 2016
Dec. 31, 2015
General Partners' Capital Account, Units Issued
399,000 
399,000 
General Partners' Capital Account, Units Outstanding
399,000 
399,000 
Common Unitholders
 
 
Common and subordinated units issued
9,877,873 
9,831,452 
Common and subordinated units outstanding
9,877,873 
9,831,452 
Subordinated Units
 
 
Common and subordinated units issued
9,775,500 
9,775,500 
Common and subordinated units outstanding
9,775,500 
9,775,500 
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME Statement (USD $)
In Millions, except Share data, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Net sales
$ 121.0 
$ 117.3 
$ 352.1 
$ 360.0 
Cost of products sold
83.9 
79.2 
245.8 
247.2 
Depreciation, depletion and amortization expense
6.6 
5.7 
19.3 
17.1 
Selling, general and administrative expenses
6.3 
4.5 
18.1 
14.1 
Loss on disposal of assets, net
(0.2)
(0.2)
Total operating costs and expenses
97.0 
89.4 
283.4 
278.4 
Operating income
24.0 
27.9 
68.7 
81.6 
Other income/(expenses):
 
 
 
 
Interest expense, net
(0.9)
(1.0)
(2.7)
(3.1)
Other, net
(0.1)
(0.6)
Total other income/(expense), net
(0.9)
(1.0)
(2.8)
(3.7)
Net income
23.1 
26.9 
65.9 
77.9 
Net income attributable to non-controlling interest
12.0 
13.8 
34.3 
40.3 
Net income attributable to Ciner Resources LP
11.1 
13.1 
31.6 
37.6 
Other comprehensive income/(loss):
 
 
 
 
Income/(loss) on derivative financial instruments
(1.3)
(2.3)
(0.9)
(3.9)
Comprehensive income
21.8 
24.6 
65.0 
74.0 
Comprehensive income attributable to non-controlling interest
11.4 
12.7 
33.9 
38.4 
Comprehensive income attributable to Ciner Resources LP
$ 10.4 
$ 11.9 
$ 31.1 
$ 35.6 
Common unit
 
 
 
 
Other comprehensive income/(loss):
 
 
 
 
Net income per common and subordinated unit (basic and diluted) (dollars per share)
$ 0.56 
$ 0.65 
$ 1.58 
$ 1.88 
Weighted average common and subordinated units outstanding (basic and diluted) (shares)
9,821,937 
9,795,063 
9,801,991 
9,796,042 
Subordinated Units
 
 
 
 
Other comprehensive income/(loss):
 
 
 
 
Net income per common and subordinated unit (basic and diluted) (dollars per share)
$ 0.55 
$ 0.65 
$ 1.58 
$ 1.88 
Weighted average common and subordinated units outstanding (basic and diluted) (shares)
9,775,500 
9,775,500 
9,775,500 
9,775,500 
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)
In Millions, unless otherwise specified
9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Cash flows from operating activities:
 
 
Net income
$ 65.9 
$ 77.9 
Adjustments to reconcile net income to net cash provided by operating activities:
 
 
Depreciation, depletion and amortization expense
19.6 
17.4 
Loss on disposal of assets, net
(0.2)
Equity-based compensation expense
0.4 
0.5 
Other non-cash items
0.3 
0.8 
Changes in operating assets and liabilities:
 
 
Accounts receivable, net
1.8 
4.7 
Accounts receivable - ANSAC
2.3 
3.0 
Due from affiliates, net
5.6 
9.5 
Inventory
1.6 
(7.4)
Other current and other non-current assets
0.8 
(0.3)
Increase/(decrease) in:
 
 
Accounts payable
2.1 
1.6 
Due to affiliates
(1.4)
(1.6)
Accrued expenses and other liabilities
4.7 
(3.2)
Net cash provided by operating activities
103.9 
102.9 
Cash flows from investing activities:
 
 
Capital expenditures
(16.2)
(28.1)
Net cash used in investing activities
(16.2)
(28.1)
Cash flows from financing activities:
 
 
Due to affiliates
(1.3)
Borrowings on Ciner Wyoming credit facility
7.0 
4.0 
Repayments on Ciner Wyoming credit facility
(17.5)
(28.0)
Distributions
(68.0)
(66.8)
Distributions to non-controlling interest
(34.3)
(34.6)
Net cash used in financing activities
(78.5)
(92.1)
Net increase/(decrease) in cash and cash equivalents
9.2 
(17.3)
Cash and cash equivalents at beginning of period
20.4 
31.0 
Cash and cash equivalents at end of period
29.6 
13.7 
Common Units
 
 
Cash flows from financing activities:
 
 
Distributions
(16.6)
(15.8)
General Partner
 
 
Cash flows from financing activities:
 
 
Distributions
(0.6)
(0.7)
Subordinated Units
 
 
Cash flows from financing activities:
 
 
Distributions
$ (16.5)
$ (15.7)
CONSOLIDATED STATEMENTS OF EQUITY Statement (USD $)
In Millions, unless otherwise specified
Total
Accumulated Other Comprehensive Loss
Partners’ Capital Attributable to Ciner Resources LP Equity
Non-controlling Interests
Common Units
Common Units
Partnership units
Subordinated Units
Subordinated Units
Partnership units
General Partner
General Partner
Partnership units
BALANCE, beginning of period at Dec. 31, 2014
$ 248.5 
$ (0.4)
$ 147.6 
$ 100.9 
 
$ 106.3 
 
$ 37.9 
 
$ 3.8 
Increase (decrease) in shareholders' equity
 
 
 
 
 
 
 
 
 
 
Net income
77.9 
 
37.6 
40.3 
 
18.4 
 
18.4 
 
0.8 
Distributions
(66.8)
 
(32.2)
(34.6)
(15.8)
(15.8)
(15.7)
(15.7)
(0.7)
(0.7)
Other comprehensive income/(loss)
(3.9)
(2.0)
(2.0)
(1.9)
 
 
 
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures
0.3 
0.3 
 
0.3 
 
 
BALANCE, end of period at Sep. 30, 2015
256.1 
(2.4)
151.3 
104.8 
 
109.2 
 
40.6 
 
3.9 
BALANCE, beginning of period at Dec. 31, 2015
263.2 
(2.1)
156.0 
107.2 
 
110.8 
 
43.3 
 
4.0 
Increase (decrease) in shareholders' equity
 
 
 
 
 
 
 
 
 
 
Net income
65.9 
 
31.6 
34.3 
 
15.6 
 
15.4 
 
0.6 
Distributions
(68.0)
 
(33.7)
(34.3)
(16.6)
(16.6)
(16.5)
(16.5)
(0.6)
(0.6)
Other comprehensive income/(loss)
(0.9)
(0.5)
(0.5)
(0.4)
 
 
 
 
 
 
Stock Issued During Period, Value, Share-based Compensation, Net of Forfeitures
0.4 
0.4 
 
0.4 
 
 
BALANCE, end of period at Sep. 30, 2016
$ 260.5 
$ (2.6)
$ 153.7 
$ 106.8 
 
$ 110.1 
 
$ 42.2 
 
$ 4.0 
CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Corporate Structure and Summary of Significant Accounting Policies
1. CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Operations

The unaudited condensed consolidated financial statements are composed of Ciner Resources LP (the “Partnership,” “CINR,” “Ciner Resources,” “we,” “us,” or “our”), a publicly traded Delaware limited partnership, and its consolidated subsidiary, Ciner Wyoming LLC (“Ciner Wyoming”), which is in the business of mining trona ore to produce soda ash. The Partnership’s operations consist solely of its investment in Ciner Wyoming. The Partnership was formed in April 2013 by Ciner Wyoming Holding Co. (“Ciner Holdings”), a wholly-owned subsidiary of Ciner Resources Corporation (“Ciner Corp”). Ciner Corp is a direct wholly-owned subsidiary of Ciner Enterprises Inc. (“Ciner Enterprises”), which is directly owned by Akkan Enerji ve Madencilik Anonim Şirketi (“Akkan”), which in turn is directly wholly-owned by Turgay Ciner, the Chairman of the Ciner Group, a Turkish conglomerate of companies engaged in energy and mining (including soda ash mining), media and shipping markets. The Partnership owns a controlling interest comprised of 51.0% membership interest in Ciner Wyoming. All our soda ash processed is sold to various domestic and European customers, and to American Natural Soda Ash Corporation (“ANSAC”) which is an affiliate for export sales. All mining and processing activities take place in one facility located in the Green River Basin of Wyoming.

Basis of Presentation and Significant Accounting Policies
The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) applicable to interim period financial statements and reflect all adjustments, consisting of normal recurring accruals, which are necessary for fair presentation of the results of operations, financial position and cash flows for the periods presented. All significant intercompany transactions, balances, revenue and expenses have been eliminated in consolidation. The results of operations for the period ended September 30, 2016 are not necessarily indicative of the operating results for the full year.
These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2015 (the “2015 Annual Report”). There has been no material change in the significant accounting policies followed by us during the nine month periods ended September 30, 2016 from those disclosed in the 2015 Annual Report.
Non-controlling interests

NRP Trona LLC, a wholly-owned subsidiary of Natural Resource Partners L.P. ("NRP"), currently owns a 49.0% membership interest in Ciner Wyoming.
        
Use of Estimates
The preparation of these unaudited condensed consolidated financial statements, in accordance with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Subsequent Events
We have evaluated subsequent events through the filing date of this Quarterly Report on Form 10-Q.
Recently Issued Accounting Pronouncements
In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) that requires companies to recognize revenue when a customer obtains control rather than when companies have transferred substantially all risks and rewards of a good or service. In August 2015, the amendments in ASU 2015-14 deferred the effective date of ASU 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application permitted only as of annual reporting period beginning after December 15, 2016, including interim reporting periods therein.We are currently assessing the impact the adoption of ASU No. 2014-09 will have on our condensed consolidated financial statements, as well as the available transition methods.
In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. ASU 2015-11 requires that inventory within the scope of this update be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The amendments in this update do not apply to inventory that is measured using last-in, first-out (LIFO) or the retail inventory method. The amendments apply to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. For public business entities, the amendments in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Earlier application is permitted by all entities as of the beginning of an interim or annual reporting period. The amendments should be applied prospectively. We do not expect the adoption of ASU No. 2015-11 to have a material impact upon our financial condition or results of operations.
In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (ASU 2016-01). The standard amends certain aspects of recognition, measurement, presentation, and disclosure of financial assets and liabilities. ASU 2016-01 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. We are currently evaluating the potential impact the adoption of ASU No. 2016-01 will have on our condensed consolidated financial statements, as well as available transition methods.
In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The update amends existing standards for accounting for leases by lessees, with accounting for leases by lessors remaining largely unchanged from current guidance. The update requires that lessees recognize a lease liability and a right of use asset for all leases (with the exception of short-term leases) at the commencement date of the lease and disclose key information about leasing arrangements. The update is effective for interim and annual periods beginning after December 15, 2018 and must be adopted using a modified retrospective transition. The ASU No. 2016-02 provides for certain practical expedients and early adoption is permitted. The Partnership is evaluating the potential impact the adoption of ASU No. 2016-02 will have on its condensed consolidated financial statements.
In March 2016, the FASB issued ASU No. 2016-09, Compensation-Stock Compensation- Improvements to Employee Share-Based Payment Accounting (Topic 718), which involves several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, forfeiture calculations, and classification on the statement of cash flows. This ASU is effective for fiscal years beginning after December 15, 2016 including interim periods within that reporting period, however early adoption is permitted. The Partnership is currently evaluating the guidance to determine the Partnership’s adoption method and the effect, if any, it will have on the Partnership’s condensed consolidated financial statements.
In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which is intended to improve financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. This ASU requires an organization to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, and for interim periods therein. Early application will be permitted for all organizations for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Partnership is evaluating the effect the standard will have on its condensed consolidated financial statements.
NET INCOME PER UNIT AND CASH DISTRIBUTION
NET INCOME PER UNIT AND CASH DISTRIBUTION
NET INCOME PER UNIT AND CASH DISTRIBUTION
Allocation of Net Income
Net income per unit applicable to limited partners (including common and subordinated unitholders) is computed by dividing limited partners’ interest in net income attributable to Ciner Resources, after deducting the general partner’s interest and any incentive distributions, by the weighted average number of outstanding common and subordinated units. Our net income is allocated to the general partner and limited partners in accordance with their respective partnership percentages, after giving effect to priority income allocations for incentive distributions, if any, to our general partner, pursuant to our partnership agreement. Earnings in excess of distributions are allocated to the general partner and limited partners based on their respective ownership interests. Payments made to our unitholders are determined in relation to actual distributions declared and are not based on the net income allocations used in the calculation of net income per unit.
In addition to the common and subordinated units, we have also identified the general partner interest and incentive distribution rights (“IDRs”) as participating securities and use the two-class method when calculating the net income per unit applicable to limited partners, which is based on the weighted-average number of common units outstanding during the period. Potentially dilutive and anti-dilutive units outstanding were immaterial for the three and nine months ended September 30, 2016 and September 30, 2015, respectively.
The net income attributable to limited partner unitholders and the weighted average units for calculating basic and diluted net income per limited partner units were as follows:
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions, except per unit data)
2016
 
2015
 
2016
 
2015
Numerator:
 
 
 
 
 
 
 
Net income attributable to Ciner Resources LP
$
11.1

 
$
13.1

 
$
31.6

 
$
37.6

Less: General partner’s interest in net income
0.2

 
0.3

 
0.6

 
0.8

Total limited partners’ interest in net income
$
10.9

 
$
12.8

 
$
31.0

 
$
36.8

 
 
 
 
 
 
 
 
Denominator:
 
 
 
 
 
 
 
Weighted average limited parter units outstanding:
 
 
 
 
 
 
 
Common - Public and Ciner Holdings (basic and diluted)
9.8
 
9.8
 
9.8
 
9.8
Subordinated - Ciner Holdings (basic and diluted)
9.8
 
9.8
 
9.8
 
9.8
Weighted average limited partner units outstanding
19.6
 
19.6
 
19.6
 
19.6
 
 
 
 
 
 
 
 
Net income per limited partner units:
 
 
 
 
 
 
 
Common - Public and Ciner Holdings (basic and diluted)
$
0.56

 
$
0.65

 
$
1.58

 
$
1.88

Subordinated - Ciner Holdings (basic and diluted)
$
0.55

 
$
0.65

 
$
1.58

 
$
1.88


The calculation of limited partners’ interest in net income is as follows:
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions, except per unit data)
2016
 
2015
 
2016
 
2015
Net income attributable to common unitholders:
 
 
 
 
 
 
 
Distributions (a)
$
5.6

 
$
5.4

 
$
16.8

 
$
16.0

(Distributions in excess of net income)/undistributed earnings
(0.1
)
 
1.0

 
(1.2
)
 
2.4

Common unitholders’ interest in net income
$
5.5

 
$
6.4

 
$
15.6

 
$
18.4

 
 
 
 
 
 
 
 
Net income attributable to subordinated unitholders:
 
 
 
 
 
 
 
Distributions (a)
$
5.6

 
$
5.4

 
$
16.6

 
$
16.0

(Distributions in excess of net income)/undistributed earnings
(0.2
)
 
1.0

 
(1.2
)
 
2.4

Subordinated unitholders’ interest in net income
$
5.4

 
$
6.4

 
$
15.4

 
$
18.4

 
 
 
 
 
 
 
 
(a) Distributions declared per unit for the period
$
0.5670

 
$
0.5510

 
$
1.698

 
$
1.634

Quarterly Distribution
On October 17, 2016, the Partnership declared its third quarter 2016 quarterly cash distribution of $0.5670 per unit. The quarterly cash distribution is payable on November 11, 2016 to unitholders of record on October 28, 2016.
Our general partner has considerable discretion in determining the amount of available cash, the amount of distributions and the decision to make any distribution. Although our partnership agreement requires that we distribute all of our available cash quarterly, there is no guarantee that we will make quarterly cash distributions to our unitholders at our current quarterly distribution level, at the minimum quarterly distribution level or at any other rate, and we have no legal obligation to do so. However, our partnership agreement does contain provisions intended to motivate our general partner to make steady, increasing and sustainable distributions over time.
Distributions from Operating Surplus During the Subordination Period
If we make a distribution from operating surplus for any quarter during the subordination period (beginning on September 18, 2013 and expiring on the first business day after the distribution to unitholders in respect of any quarter, beginning with the quarter ending September 30, 2016), our partnership agreement requires that we make the distribution in the following manner:
first, 98.0% to the common unitholders, pro rata, and 2.0% to our general partner, until we distribute for each common unit an amount equal to the minimum quarterly distribution for that quarter;
second, 98.0% to the common unitholders, pro rata, and 2.0% to our general partner, until we distribute for each outstanding common unit an amount equal to any arrearages in the payment of the minimum quarterly distribution on the common units with respect to any prior quarters;
third, 98.0% to the subordinated unitholders, pro rata, and 2.0% to our general partner, until we distribute for each subordinated unit an amount equal to the minimum quarterly distribution for that quarter; and
thereafter, in the manner described in “General Partner Interest and Incentive Distribution Rights” below.
End of Subordination Period
On, October 17, 2016, the board of directors of our general partner confirmed and approved that, upon payment of the quarterly distribution for the third quarter of 2016, the conditions for conversion of the Partnership’s subordinated units will be satisfied. As such, upon such payment, effective November 14, 2016, the subordination period will end and all 9,775,500 subordinated units will convert on a one-for-one basis into common units.
General Partner Interest and Incentive Distribution Rights
Our partnership agreement provides that our general partner initially will be entitled to 2.0% of all distributions that we make prior to our liquidation. Our general partner has the right, but not the obligation, to contribute up to a proportionate amount of capital to us in order to maintain its 2.0% general partner interest if we issue additional units. Our general partner’s approximate 2.0% interest, and the percentage of our cash distributions to which our general partner is entitled from such approximate 2.0% interest, will be proportionately reduced if we issue additional units in the future (other than (1) the issuance of common units upon conversion of outstanding subordinated units or (2) the issuance of common units upon a reset of the IDRs), and our general partner does not contribute a proportionate amount of capital to us in order to maintain its approximate 2.0% general partner interest. Our partnership agreement does not require that our general partner fund its capital contribution with cash. It may, instead, fund its capital contribution by contributing to us common units or other property.
IDRs represent the right to receive increasing percentages (13.0%, 23.0% and 48.0%) of quarterly distributions from operating surplus after we have achieved the minimum quarterly distribution and the target distribution levels. Our general partner currently holds the IDRs, but may transfer these rights separately from its general partner interest, subject to certain restrictions in our partnership agreement.
Percentage Allocations of Distributions from Operating Surplus
The following table illustrates the percentage allocations of distributions from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under the column heading “Marginal Percentage Interest in Distributions” are the percentage interests of our general partner and the unitholders in any distributions from operating surplus we distribute up to and including the corresponding amount in the column “Total Quarterly Distribution per Unit Target Amount.” The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution also apply to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below for our general partner (1) include its 2.0% general partner interest, (2) assume that our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest, (3) assume that our general partner has not transferred its IDRs and (4) assume there are no arrearages on common units.
 
 
 
Marginal Percentage
Interest in
Distributions
 
Total Quarterly
Distribution per Unit
Target Amount
 
Unitholders
 
General Partner
Minimum Quarterly Distribution
$0.5000
 
98.0
%
 
2.0
%
First Target Distribution
above $0.5000 up to $0.5750
 
98.0
%
 
2.0
%
Second Target Distribution
above $0.5750 up to $0.6250
 
85.0
%
 
15.0
%
Third Target Distribution
above $0.6250 up to $0.7500
 
75.0
%
 
25.0
%
Thereafter
above $0.7500
 
50.0
%
 
50.0
%
INVENTORY
INVENTORY
INVENTORY
Inventory consisted of the following:
 
As of
(In millions)
September 30,
2016
 
December 31,
2015
Raw materials
$
9.0

 
$
9.1

Finished goods
9.3

 
10.7

Stores inventory
27.0

 
27.1

Total
$
45.3

 
$
46.9

Less: Stores inventory classified as other non-current assets
(20.7
)
 
(20.5
)
Inventory - current
$
24.6

 
$
26.4

DEBT
DEBT
DEBT

Long-term debt consisted of the following:
 
As of
(In millions)
September 30,
2016
 
December 31,
2015
Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, bearing an interest rate of 0.99% at September 30, 2016 and 0.11% December 31, 2015
$
11.4

 
$
11.4

Variable Rate Demand Revenue Bonds, principal due August 1, 2017, interest payable monthly, bearing an interest rate of 0.99% at September 30, 2016 and 0.11% December 31, 2015
8.6

 
8.6

Ciner Wyoming credit facility, unsecured principal expiring on July 18, 2018, variable interest rate was a weighted average of 2.15% at September 30, 2016 and 2.07% at December 31, 2015
79.5

 
90.0

Total debt
$
99.5

 
$
110.0

Current portion of long-term debt
8.6

 

Total long-term debt
$
90.9

 
$
110.0



Aggregate maturities required on long-term debt at September 30, 2016 are due in future years as follows:
(In millions)
Amount
2017
$
8.6

2018
$
90.9

Total
$
99.5


On May 25, 2016, the Partnership entered into a Second Amendment to Credit Agreement, First Amendment to Notes, First Amendment to Security Agreement and First Amendment to Fee Letter (the “Ciner Resources Second Amendment”) with each of the lenders listed on the respective signature pages thereof and Bank of America, N.A., as administrative agent, swing line lender and L/C issuer. The Ciner Resources Second Amendment amends the Credit Agreement, dated as of July 18, 2013, as amended, by and among the Partnership, the lenders party thereto and Bank of America, N.A., as administrative agent, swing line lender and L/C issuer (the “Ciner Resources Credit Agreement”).    
In addition, on May 25, 2016, Ciner Wyoming entered into a Second Amendment to Credit Agreement, First Amendment to Notes and First Amendment to Fee Letter (the “Ciner Wyoming Second Amendment” and, together with the Ciner Resources Second Amendment, collectively, the “Second Amendments”) with each of the lenders listed on the respective signature pages thereof and Bank of America, N.A., as administrative agent, swing line lender and L/C issuer. The Ciner Wyoming Second Amendment amends the Credit Agreement, dated as of July 18, 2013, as amended, by and among Ciner Wyoming, the lenders party thereto and Bank of America, N.A., as administrative agent, swing line lender and L/C issuer (the “Ciner Wyoming Credit Agreement” and, together with the Ciner Resources Credit Agreement, collectively, the “Credit Agreements”).

Among other things, the Second Amendments (i) amend the Credit Agreements by modifying the consolidated fixed charge coverage ratio (the ratio of consolidated cash flow to consolidated fixed charges, each as defined in the Credit Agreements) from not less than 1.15 to 1.00 (for Ciner Wyoming) and not less than 1.10 to 1.00 (for Ciner Resources), prior to the Second Amendments, to be not less than 1.00 to 1.00 (for each Ciner Wyoming and Ciner Resources) as of the end of any fiscal quarter and (ii) prohibits financial institutions from European Economic Area member countries from serving as loan parties under the Credit Agreements.
OTHER NON-CURRENT LIABILITIES (Notes)
Other non-current liabilities
OTHER NON-CURRENT LIABILITIES
Other non-current liabilities consisted of the following:
 
As of
(In millions)
September 30,
2016
 
December 31,
2015
Reclamation reserve
$
5.5

 
$
4.5

Derivative instruments and hedges, fair value liabilities
3.6

 
2.3

Total
$
9.1

 
$
6.8


A reconciliation of the Partnership’s reclamation reserve liability is as follows:
 
For the period ended
(In millions)
September 30,
2016
 
December 31,
2015
Beginning reclamation reserve balance
$
4.5

 
$
4.2

Accretion expense
0.2

 
0.3

Reclamation adjustments (1)
$
0.8

 
$

Ending reclamation reserve balance
$
5.5

 
$
4.5

 
(1) The reclamation adjustments above includes a new asset retirement obligation layer of approximately $1.0 million as of September 30, 2016, as a result of the increase in the self-bond estimate. See Note 9 “Commitments and Contingencies” for additional information.
EMPLOYEE COMPENSATION
EMPLOYEE COMPENSATION
EMPLOYEE COMPENSATION

The Partnership participates in various benefit plans offered and administered by Ciner Corp and is allocated its portions of the annual costs related thereto. As discussed in the 2015 Annual Report, Ciner Enterprise completed a stock purchase transaction, in October 2015, therefore, prior to this transaction the benefit plans were offered and administered by OCI Enterprises Inc. The specific plans are as follows:
Retirement Plans - Benefits provided under the pension plan for salaried employees and pension plan for hourly employees (collectively, the “Retirement Plans”) are based upon years of service and average compensation for the highest 60 consecutive months of the employee’s last 120 months of service, as defined. Each plan covers substantially all full-time employees hired before May 1, 2001. The funding policy is to contribute an amount within the range of the minimum required and the maximum tax-deductible contribution. The Partnership’s allocated portion of the Retirement Plan’s net periodic pension costs were $0.4 million and $2.2 million for the three months ended September 30, 2016 and 2015, respectively, and $1.5 million and $6.6 million for the nine months ended September 30, 2016 and 2015, respectively. The decrease in pension costs during the three and nine months ended September 30, 2016 of $1.8 million and $5.1 million, respectively, was driven by lower overall pension cost at the Ciner Corp level as a result of the retirement plans being fair valued in connection with Ciner Enterprises’ acquisition of Ciner Corp.
Savings Plan - The 401(k) retirement plan (the “401(k) Plan”) covers all eligible hourly and salaried employees. Eligibility is limited to all domestic residents and any foreign expatriates who are in the United States indefinitely. The plan permits employees to contribute specified percentages of their compensation, while the Partnership makes contributions based upon specified percentages of employee contributions. Participants hired on or subsequent to May 1, 2001, will receive an additional contribution from the Partnership based on a percentage of the participant’s base pay. Contributions made to the 401(k) Plan for the three months ended September 30, 2016 and 2015 were $0.5 million and $0.3 million, respectively, and $1.3 million and $1.1 million, for the nine months ended September 30, 2016 and 2015, respectively.
Postretirement Benefits - Most of the Partnership’s employees are eligible for postretirement benefits other than pensions if they reach retirement age while still employed.
The postretirement benefits are accounted for on an accrual basis over an employee’s period of service. The postretirement plan, excluding pensions, are not funded, and Ciner Corp has the right to modify or terminate the plan. The post-retirement benefits had a benefits obligation of $23.1 million and $21.3 million at September 30, 2016 and December 31, 2015, respectively. The Partnership’s allocated portion of postretirement benefit costs were $0.3 million and $0.1 million for the three months ended September 30, 2016 and 2015, respectively, and $1.0 million and $0.4 million for the nine months ended September 30, 2016 and 2015, respectively.
EQUITY - BASED COMPENSATION (Notes)
EQUITY - BASED COMPENSATION
EQUITY - BASED COMPENSATION
We grant various types of equity-based awards to participants, including time restricted unit awards and total return restricted performance unit awards (“TR Performance Unit Awards”). The key terms of our restricted unit awards and TR Performance Unit Awards, including all financial disclosures, are set forth in our Annual Report on Form 10-K for the year ended December 31, 2015.
All employees, officers, consultants and non-employee directors of us and our parents and subsidiaries are eligible to be selected to participate in the Ciner Resource Partners LLC 2013 Long-Term Incentive Plan (the “Plan” or “LTIP”). As of September 30, 2016, subject to further adjustment as provided in the Plan, a total of 0.8 million common units were available for awards under the Plan. Any common units tendered by a participant in payment of the tax liability with respect to an award, including common units withheld from any such award, will not be available for future awards under the Plan. Common units awarded under the Plan may be reserved or made available from our authorized and unissued common units or from common units reacquired (through open market transactions or otherwise). Any common units issued under the Plan through the assumption or substitution of outstanding grants from an acquired company will not reduce the number of common units available for awards under the Plan. If any common units subject to an award under the Plan are forfeited, any common units counted against the number of common units available for issuance pursuant to the Plan with respect to such award will again be available for awards under the Plan.
Non-employee Director Awards
During the nine months ended September 30, 2016, a total of 7,251 common units were granted and fully vested to non-employee directors, and 11,064 were grants during the nine months ended September 30, 2015. The grant date average fair value per unit of these awards was $26.24 and $22.54 for the nine months ended September 30, 2016 and 2015, respectively. The total fair value of these awards were approximately $0.2 million and $0.2 million during the nine months ended September 30, 2016 and 2015, respectively.

Time Restricted Unit Awards
We grant restricted unit awards in the form of common units to certain employees which vest over a specified period of time, usually between one to three years, with vesting based on continued employment as of each applicable vesting date. Award recipients are entitled to distributions subject to the same restrictions as the underlying common unit. The awards are classified as equity awards, and are accounted for at fair value at grant date.
The following table presents a summary of activity on the Time Restricted Unit Awards:
 
Nine Months Ended 
 September 30, 2016
 
Nine Months Ended 
 September 30, 2015
(Units in whole numbers)
Number of Units
 
Grant-Date Average Fair Value per Unit (1)
 
Number of Units
 
Grant-Date Average Fair Value per Unit (1)
Unvested at the beginning of period

 
$

 
15,859

 
$
25.23

Granted
39,170

 
22.50

 
8,347

 
22.51

Vested

 

 
(6,652
)
 
23.70

Unvested at the end of the period
39,170

 
$
22.50

 
17,554

 
$
24.67


 

(1) Determined by dividing the aggregate grant date fair value of awards by the number of awards issued. No estimated forfeiture rate was applied to the awards as of September 30, 2016, as all awards granted are expected to vest.
Total Return Performance Unit Awards
We grant TR Performance Unit Awards to certain employees. The TR Performance Unit Awards represent the right to receive a number of common units at a future date based on the achievement of market-based performance requirements in accordance with the TR Unit Performance Award agreement, and also include Distribution Equivalent Rights (“DERs”). DERs are the right to receive an amount equal to the accumulated cash distributions made during the period with respect to each common unit issued upon vesting. The TR Performance Unit Awards vest at the end of the performance period, usually between two to three years from the date of the grant. Performance is measured on the achievement of a specified level of total return, or TR, relative to the TR of a peer group comprised of other limited partnerships. The potential payout ranges from 0-200% of the grant target quantity and is adjusted based on our TR performance relative to the peer group.
We utilized a Monte Carlo simulation model to estimate the grant date fair value of TR Performance Unit Awards, with market conditions, granted to employees. These type of awards require the input of highly subjective assumptions, including expected volatility and expected distribution yield. Historical and implied volatilities were used in estimating the fair value of these awards.
The following table presents a summary of activity on the TR Performance Unit Awards:
 
Nine Months Ended 
 September 30, 2016
 
Nine Months Ended 
 September 30, 2015
(Units in whole numbers)
Number of Units
 
Grant-Date Average Fair Value per Unit (1)
 
Number of Units
 
Grant-Date Average Fair Value per Unit (1)
Unvested at the beginning of period

 
$

 
7,658

 
$
35.72

Granted
5,787

 
43.93

 
7,235

 
24.64

Unvested at the end of the period
5,787

 
$
43.93

 
14,893

 
$
30.34

 
(1) Determined by dividing the aggregate grant date fair value of awards by the number of awards issued.
Unrecognized Compensation Expense
A summary of the Partnership’s unrecognized compensation expense for its un-vested restricted time and performance based units, and the weighted-average periods over which the compensation expense is expected to be recognized are as following:    
 
Nine Months Ended 
 September 30, 2016
 
Nine Months Ended 
 September 30, 2015
 
Unrecognized Compensation Expense
(In millions)
 
Weighted Average to be Recognized
(In years)
 
Unrecognized Compensation Expense
(In millions)
 
Weighted Average to be Recognized
(In years)
Time-based units
$
0.6

 
1.85
 
$
0.3

 
1.74
Performance-based units
0.2

 
2.34
 
0.3

 
1.75
Total
$
0.8

 
 
 
$
0.6

 
 
ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE LOSS (Notes)
Comprehensive Income (Loss) Note [Text Block]
ACCUMULATED OTHER COMPREHENSIVE LOSS
Accumulated Other Comprehensive loss
Accumulated other comprehensive loss, attributable to Ciner Resources, includes unrealized gains and losses on derivative financial instruments. Amounts recorded in accumulated other comprehensive loss as of September 30, 2016 and December 31, 2015, and changes within the period, consisted of the following:
 
 
Gains and Losses on Cash Flow Hedges
 
 
(In millions)
 
 
 
 
Balance at December 31, 2015
 
$
(2.1
)
Other comprehensive loss before reclassification
 
(1.3
)
Amounts reclassified from accumulated other comprehensive loss
 
0.8

Net current period other comprehensive loss
 
(0.5
)
Balance at September 30, 2016
 
$
(2.6
)

Other Comprehensive Income/(Loss)
Other comprehensive income/(loss), including portion attributable to non-controlling interest, is derived from adjustments to reflect the unrealized gains/(loss) on derivative financial instruments. The components of other comprehensive income/(loss) consisted of the following:
 
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions)
 
2016
 
2015
 
2016
 
2015
 
 
 
 
 
 
 
 
 
Unrealized gain/(loss) on derivatives:
 
 
 
 
 


 
 
Mark to market adjustment on interest rate swap contracts
 
$
0.5

 
$
(0.5
)
 
$
(0.2
)
 
$
(0.8
)
Mark to market adjustment on natural gas forward contracts
 
(1.8
)
 
(1.8
)
 
(0.7
)
 
(3.1
)
Income/(loss) on derivative financial instruments
 
$
(1.3
)
 
$
(2.3
)
 
$
(0.9
)
 
$
(3.9
)

Reclassifications for the period
The components of other comprehensive income/(loss), attributable to Ciner Resources, that have been reclassified consisted of the following:
 
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
 
Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income
 
 
 
 
(In millions)
 
2016
 
2015
 
2016
 
2015
 
Details about other comprehensive income/(loss) components:
 
 
 
 
 
 
 
 
 
 
Gains and losses on cash flow hedges:
 
 
 
 
 
 
 
 
 
 
Interest rate swap contracts
 
$
0.1

 
$
0.1

 
$
0.3

 
$
0.4

 
Interest expense
Natural gas forward contracts
 
$
0.1

 
$

 
$
0.5

 
$

 
Cost of products sold
Total reclassifications for the period
 
$
0.2

 
$
0.1

 
$
0.8

 
$
0.4

 
 
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES
From time to time we are party to various claims and legal proceedings related to our business. Although the outcome of these proceedings cannot be predicted with certainty, management does not currently expect any of the legal proceedings we are involved in to have a material effect on our business, financial condition and results of operations. We cannot predict the nature of any future claims or proceedings, nor the ultimate size or outcome of existing claims and legal proceedings and whether any damages resulting from them will be covered by insurance.
Off-Balance Sheet Arrangements
We have a self-bond agreement with the Wyoming Department of Environmental Quality under which we commit to pay directly for reclamation costs. The amount of the bond was $38.2 million and $33.9 million as of September 30, 2016 and December 31, 2015, respectively, which is the amount we would need to pay the State of Wyoming for reclamation costs if we cease mining operations currently. The amount of this self-bond is subject to change upon periodic re-evaluation by the Land Quality Division.

Ciner Wyoming’s revenue bonds require it to maintain stand-by letters of credit totaling $20.3 million as of September 30, 2016.
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES
Ciner Corp is the exclusive sales agent for the Partnership and through its membership in ANSAC, Ciner Corp is responsible for promoting and increasing the use and sale of soda ash and other refined or processed sodium products produced. All actual sales and marketing costs incurred by Ciner Corp are charged directly to the Partnership. Selling, general and administrative expenses also include amounts charged to the Partnership by its affiliates principally consisting of salaries, benefits, office supplies, professional fees, travel, rent and other costs of certain assets used by the Partnership. These transactions do not necessarily represent arm's length transactions and may not represent all costs if the Partnership operated on a stand alone basis. Prior to the closing of Ciner Enterprises’ indirect acquisition of OCI Enterprises Inc.’s (“OCI Enterprises”) approximately 73% limited partner interest in the Partnership, as well as its approximate 2% general partner interest and related incentive distribution rights (the “Transaction”), under the Omnibus Agreement we reimbursed OCI Enterprises and its affiliates for the expenses incurred by them in providing services to us, and we also reimbursed OCI Enterprises for certain direct operating expenses they paid on our behalf. Subsequent to the closing of the Transaction, on October 23, 2015 the Partnership entered into a Services Agreement (the “Services Agreement”), among the Partnership, our general partner and Ciner Corp. Pursuant to the Services Agreement, Ciner Corp has agreed to provide the Partnership with certain corporate, selling, marketing, and general and administrative services, in return for which the Partnership has agreed to pay Ciner Corp an annual management fee and reimburse Ciner Corp for certain third-party costs incurred in connection with providing such services. In addition, under the joint venture agreement governing Ciner Wyoming, Ciner Wyoming reimburses us for employees who operate our assets and for support provided to Ciner Wyoming.
As a result of the Transaction, OCI Enterprises and subsidiaries, including OCI Alabama LLC, are no longer related parties of the Partnership as of the date of the Transaction. The following table includes transactions with OCI Enterprises and subsidiaries prior to the Transaction.
The total costs charged to the Partnership by affiliates were as follows:
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions)
2016
 
2015
 
2016
 
2015
OCI Enterprises Inc.
$

 
$
1.9

 
$

 
$
5.9

Ciner Corp
4.1

 
0.6

 
11.5

 
2.7

ANSAC (1)
0.9

 
0.7

 
2.7

 
2.5

Total selling, general and administrative expenses - Affiliates
$
5.0

 
$
3.2

 
$
14.2

 
$
11.1

 
(1) ANSAC allocates its expenses to its members using a pro rata calculation based on sales.
Cost of products sold includes logistics services charged by ANSAC. For the three months ended September 30, 2016 and 2015, these costs were $0.4 million and $3.0 million, respectively, and $1.2 million and $7.3 million for the nine months ended September 30, 2016 and 2015, respectively. The decreases in logistics services charged by ANSAC are largely due to shipping less soda ash tons to Europe during the three and nine months ended 2016 compared to the three and nine months ended 2015.
Net sales to affiliates were as follows:
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions)
2016
 
2015
 
2016
 
2015
ANSAC
$
69.9

 
$
63.9

 
$
199.4

 
$
190.3

OCI Alabama LLC

 
1.3

 

 
3.9

Total
$
69.9

 
$
65.2

 
$
199.4

 
$
194.2













The Partnership had due from/to with affiliates as follows:
 
As of
(In millions)
September 30,
2016
 
December 31,
2015
 
September 30,
2016
 
December 31,
2015
 
Due from affiliates
 
Due to affiliates
Ciner Enterprises
$

 
$

 
$
0.3

 
$

Ciner Corp
4.7

 
7.1

 
2.1

 
1.9

Ciner Resources Europe NV
1.6

 
4.8

 

 

Other

 

 
0.8

 
2.7

Total
$
6.3

 
$
11.9

 
$
3.2

 
$
4.6

MAJOR CUSTOMERS AND SEGMENT REPORTING
MAJOR CUSTOMERS AND SEGMENT REPORTING
MAJOR CUSTOMERS AND SEGMENT REPORTING
Our operations are similar in geography, nature of products we provide, and type of customers we serve. As the Partnership earns substantially all of its revenues through the sale of soda ash mined at a single location, we have concluded that we have one operating segment for reporting purposes.
The net sales by geographic area are as follows:
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions)
2016
 
2015
 
2016
 
2015
Domestic
$
48.4

 
$
47.2

 
$
144.3

 
$
145.6

International
 
 
 
 
 
 
 
ANSAC
69.9

 
63.9

 
199.4

 
190.3

Other
2.7

 
6.2

 
8.4

 
24.1

Total international
72.6

 
70.1

 
207.8

 
214.4

Total net sales
$
121.0

 
$
117.3

 
$
352.1

 
$
360.0

FAIR VALUE MEASUREMENTS
FAIR VALUE MEASUREMENTS
FAIR VALUE MEASUREMENTS
The Partnership measures certain financial and non-financial assets and liabilities at fair value on a recurring basis. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. Fair value disclosures are reflected in a three-level hierarchy, maximizing the use of observable inputs and minimizing the use of unobservable inputs.
A three-level valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability on the measurement date. The three levels are defined as follows:
Ÿ
Level 1-inputs to the valuation methodology are quoted prices (unadjusted) for an identical asset or liability in an active market.
 
 
Ÿ
Level 2-inputs to the valuation methodology include quoted prices for a similar asset or liability in an active market or model-derived valuations in which all significant inputs are observable for substantially the full term of the asset or liability.
 
 
Ÿ
Level 3-inputs to the valuation methodology are unobservable and significant to the fair value measurement of the asset or liability.
    
Financial instruments consist primarily of cash and cash equivalents, accounts receivable, accounts payable and long-term debt. The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable approximate their fair value because of the nature of such instruments. Our derivative financial instruments are measured at their fair value with Level 2 inputs based on quoted market values for similar but not identical financial instruments.
Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis
Derivative Financial Instruments    
We have entered into interest rate swap contracts, designated as cash flow hedges, to mitigate our exposure to possible increases in interest rates. These contracts are for periods consistent with the exposure being hedged and will mature on July 18, 2018, the maturity date of the long-term debt under the Ciner Wyoming credit facility. These contracts had an aggregate notional value of $72.5 million and $74.0 million at September 30, 2016 and December 31, 2015, respectively.
We enter into natural gas forward contracts, designated as cash flow hedges, to mitigate volatility in the price of natural gas related to a portion of the natural gas we consume. These contracts generally have various maturities through 2021. These contracts had an aggregate notional value of $27.9 million and $15.8 million at September 30, 2016 and December 31, 2015, respectively.
In January 2016, we entered into foreign exchange forward contracts, designated as cash flow hedges. In December 31, 2015, we also had foreign exchange forward contracts, not designated as hedging instruments. These forward contracts were entered into to reduce exposure from certain firm commitments denominated in currencies other than the U.S. dollar. These contracts are for periods consistent with the underlying currency exposure and generally have maturities of one year or less. The forward contracts are predominantly used to purchase U.S. dollars and sell Euros. The forward contracts designated as cash flow hedges had an aggregate notional value of $1.2 million at September 30, 2016. We had no similar contracts outstanding as of December 31, 2015. The forward contracts not designated as hedging instruments had an aggregate notional value of $4.2 million at December 31, 2015. We had no similar foreign exchange forward contracts that were not designated as hedging instruments outstanding as of September 30, 2016.

The following table presents the fair value of derivative assets and liability derivatives and the respective balance sheet locations as of:
 
Assets
 
Liabilities
 
September 30,
2016
 
December 31,
2015
 
September 30,
2016
 
December 31,
2015
(In millions)
Balance Sheet Location
 
Fair Value
 
Balance Sheet Location
 
Fair Value
 
Balance Sheet Location
 
Fair Value
 
Balance Sheet Location
 
Fair Value
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Derivatives designated as hedges:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest rate swap contracts - current
 
 
$

 
 
 
$

 
Accrued Expenses
 
$
1.0

 
Accrued Expenses
 
$
0.8

Natural gas forward contracts - current
 
 

 
 
 

 
Accrued Expenses
 
0.5

 
Accrued Expenses
 
1.0

Natural gas forward contracts - non-current
 
 

 
 
 

 
Other non-current liabilities
 
3.6

 
Other non-current liabilities
 
2.3

Total derivatives designated as hedging instruments
 
 
$

 
 
 
$

 
 
 
$
5.1

 
 
 
$
4.1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Derivatives not designated as hedging instruments:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Foreign exchange forward contracts
 
 
$

 
Other current assets
 
$
0.1

 
 
 
$

 
 
 
$

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total derivatives not designated as hedging instruments
 
 
$

 
 
 
$
0.1

 
 
 
$

 
 
 
$

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total derivatives
 
 
$

 
 
 
$
0.1

 
 
 
$
5.1

 
 
 
$
4.1


Financial Assets and Liabilities not Measured at Fair Value
The carrying value of our long-term debt materially reflects the fair value of our long-term debt as its key terms are similar to indebtedness with similar amounts, durations and credit risks. See Note 4 “Debt” for additional information on our debt arrangements.
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS
Distribution Declaration

On October 17, 2016, the members of the Board of Managers of Ciner Wyoming LLC, approved a cash distribution to the members of Ciner Wyoming in the aggregate amount of $25.0 million. This distribution is payable on November 4, 2016.

On October 17, 2016, the Partnership declared a cash distribution approved by the board of directors of its general partner. The cash distribution for the third quarter of 2016 of $0.5670 per unit will be paid on November 11, 2016 to unitholders of record on October 28, 2016. The conversion of subordinated units to common units will also occur upon payment of this quarterly cash distribution.
End of Subordination Period
On, October 17, 2016, the board of directors of our general partner confirmed and approved that, upon payment of the quarterly distribution for the third quarter of 2016, the conditions for conversion of the Partnership’s subordinated units will be satisfied. As such, upon such payment, effective November 14, 2016, the subordination period will end and all 9,775,500 subordinated units will convert on a one-for-one basis into common units.
CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Nature of Operations

The unaudited condensed consolidated financial statements are composed of Ciner Resources LP (the “Partnership,” “CINR,” “Ciner Resources,” “we,” “us,” or “our”), a publicly traded Delaware limited partnership, and its consolidated subsidiary, Ciner Wyoming LLC (“Ciner Wyoming”), which is in the business of mining trona ore to produce soda ash. The Partnership’s operations consist solely of its investment in Ciner Wyoming. The Partnership was formed in April 2013 by Ciner Wyoming Holding Co. (“Ciner Holdings”), a wholly-owned subsidiary of Ciner Resources Corporation (“Ciner Corp”). Ciner Corp is a direct wholly-owned subsidiary of Ciner Enterprises Inc. (“Ciner Enterprises”), which is directly owned by Akkan Enerji ve Madencilik Anonim Şirketi (“Akkan”), which in turn is directly wholly-owned by Turgay Ciner, the Chairman of the Ciner Group, a Turkish conglomerate of companies engaged in energy and mining (including soda ash mining), media and shipping markets. The Partnership owns a controlling interest comprised of 51.0% membership interest in Ciner Wyoming. All our soda ash processed is sold to various domestic and European customers, and to American Natural Soda Ash Corporation (“ANSAC”) which is an affiliate for export sales. All mining and processing activities take place in one facility located in the Green River Basin of Wyoming.
Basis of Presentation and Significant Accounting Policies
The accompanying unaudited condensed consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) applicable to interim period financial statements and reflect all adjustments, consisting of normal recurring accruals, which are necessary for fair presentation of the results of operations, financial position and cash flows for the periods presented. All significant intercompany transactions, balances, revenue and expenses have been eliminated in consolidation. The results of operations for the period ended September 30, 2016 are not necessarily indicative of the operating results for the full year.
These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2015 (the “2015 Annual Report”). There has been no material change in the significant accounting policies followed by us during the nine month periods ended September 30, 2016 from those disclosed in the 2015 Annual Report.
Non-controlling interests

NRP Trona LLC, a wholly-owned subsidiary of Natural Resource Partners L.P. ("NRP"), currently owns a 49.0% membership interest in Ciner Wyoming
Use of Estimates
The preparation of these unaudited condensed consolidated financial statements, in accordance with GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the dates of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Subsequent Events
We have evaluated subsequent events through the filing date of this Quarterly Report on Form 10-Q.
Recently Issued Accounting Pronouncements
In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) that requires companies to recognize revenue when a customer obtains control rather than when companies have transferred substantially all risks and rewards of a good or service. In August 2015, the amendments in ASU 2015-14 deferred the effective date of ASU 2014-09 for all entities by one year. Public business entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application permitted only as of annual reporting period beginning after December 15, 2016, including interim reporting periods therein.We are currently assessing the impact the adoption of ASU No. 2014-09 will have on our condensed consolidated financial statements, as well as the available transition methods.
In July 2015, the FASB issued ASU No. 2015-11, Inventory (Topic 330): Simplifying the Measurement of Inventory. ASU 2015-11 requires that inventory within the scope of this update be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The amendments in this update do not apply to inventory that is measured using last-in, first-out (LIFO) or the retail inventory method. The amendments apply to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. For public business entities, the amendments in this update are effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Earlier application is permitted by all entities as of the beginning of an interim or annual reporting period. The amendments should be applied prospectively. We do not expect the adoption of ASU No. 2015-11 to have a material impact upon our financial condition or results of operations.
In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (ASU 2016-01). The standard amends certain aspects of recognition, measurement, presentation, and disclosure of financial assets and liabilities. ASU 2016-01 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2017. We are currently evaluating the potential impact the adoption of ASU No. 2016-01 will have on our condensed consolidated financial statements, as well as available transition methods.
In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). The update amends existing standards for accounting for leases by lessees, with accounting for leases by lessors remaining largely unchanged from current guidance. The update requires that lessees recognize a lease liability and a right of use asset for all leases (with the exception of short-term leases) at the commencement date of the lease and disclose key information about leasing arrangements. The update is effective for interim and annual periods beginning after December 15, 2018 and must be adopted using a modified retrospective transition. The ASU No. 2016-02 provides for certain practical expedients and early adoption is permitted. The Partnership is evaluating the potential impact the adoption of ASU No. 2016-02 will have on its condensed consolidated financial statements.
In March 2016, the FASB issued ASU No. 2016-09, Compensation-Stock Compensation- Improvements to Employee Share-Based Payment Accounting (Topic 718), which involves several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, forfeiture calculations, and classification on the statement of cash flows. This ASU is effective for fiscal years beginning after December 15, 2016 including interim periods within that reporting period, however early adoption is permitted. The Partnership is currently evaluating the guidance to determine the Partnership’s adoption method and the effect, if any, it will have on the Partnership’s condensed consolidated financial statements.
In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which is intended to improve financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. This ASU requires an organization to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, and for interim periods therein. Early application will be permitted for all organizations for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Partnership is evaluating the effect the standard will have on its condensed consolidated financial statements.
NET INCOME PER UNIT AND CASH DISTRIBUTION (Tables)
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions, except per unit data)
2016
 
2015
 
2016
 
2015
Numerator:
 
 
 
 
 
 
 
Net income attributable to Ciner Resources LP
$
11.1

 
$
13.1

 
$
31.6

 
$
37.6

Less: General partner’s interest in net income
0.2

 
0.3

 
0.6

 
0.8

Total limited partners’ interest in net income
$
10.9

 
$
12.8

 
$
31.0

 
$
36.8

 
 
 
 
 
 
 
 
Denominator:
 
 
 
 
 
 
 
Weighted average limited parter units outstanding:
 
 
 
 
 
 
 
Common - Public and Ciner Holdings (basic and diluted)
9.8
 
9.8
 
9.8
 
9.8
Subordinated - Ciner Holdings (basic and diluted)
9.8
 
9.8
 
9.8
 
9.8
Weighted average limited partner units outstanding
19.6
 
19.6
 
19.6
 
19.6
 
 
 
 
 
 
 
 
Net income per limited partner units:
 
 
 
 
 
 
 
Common - Public and Ciner Holdings (basic and diluted)
$
0.56

 
$
0.65

 
$
1.58

 
$
1.88

Subordinated - Ciner Holdings (basic and diluted)
$
0.55

 
$
0.65

 
$
1.58

 
$
1.88

 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions, except per unit data)
2016
 
2015
 
2016
 
2015
Net income attributable to common unitholders:
 
 
 
 
 
 
 
Distributions (a)
$
5.6

 
$
5.4

 
$
16.8

 
$
16.0

(Distributions in excess of net income)/undistributed earnings
(0.1
)
 
1.0

 
(1.2
)
 
2.4

Common unitholders’ interest in net income
$
5.5

 
$
6.4

 
$
15.6

 
$
18.4

 
 
 
 
 
 
 
 
Net income attributable to subordinated unitholders:
 
 
 
 
 
 
 
Distributions (a)
$
5.6

 
$
5.4

 
$
16.6

 
$
16.0

(Distributions in excess of net income)/undistributed earnings
(0.2
)
 
1.0

 
(1.2
)
 
2.4

Subordinated unitholders’ interest in net income
$
5.4

 
$
6.4

 
$
15.4

 
$
18.4

 
 
 
 
 
 
 
 
(a) Distributions declared per unit for the period
$
0.5670

 
$
0.5510

 
$
1.698

 
$
1.634

The following table illustrates the percentage allocations of distributions from operating surplus between the unitholders and our general partner based on the specified target distribution levels. The amounts set forth under the column heading “Marginal Percentage Interest in Distributions” are the percentage interests of our general partner and the unitholders in any distributions from operating surplus we distribute up to and including the corresponding amount in the column “Total Quarterly Distribution per Unit Target Amount.” The percentage interests shown for our unitholders and our general partner for the minimum quarterly distribution also apply to quarterly distribution amounts that are less than the minimum quarterly distribution. The percentage interests set forth below for our general partner (1) include its 2.0% general partner interest, (2) assume that our general partner has contributed any additional capital necessary to maintain its 2.0% general partner interest, (3) assume that our general partner has not transferred its IDRs and (4) assume there are no arrearages on common units.
 
 
 
Marginal Percentage
Interest in
Distributions
 
Total Quarterly
Distribution per Unit
Target Amount
 
Unitholders
 
General Partner
Minimum Quarterly Distribution
$0.5000
 
98.0
%
 
2.0
%
First Target Distribution
above $0.5000 up to $0.5750
 
98.0
%
 
2.0
%
Second Target Distribution
above $0.5750 up to $0.6250
 
85.0
%
 
15.0
%
Third Target Distribution
above $0.6250 up to $0.7500
 
75.0
%
 
25.0
%
Thereafter
above $0.7500
 
50.0
%
 
50.0
%
INVENTORY (Tables)
Schedule of inventory
Inventory consisted of the following:
 
As of
(In millions)
September 30,
2016
 
December 31,
2015
Raw materials
$
9.0

 
$
9.1

Finished goods
9.3

 
10.7

Stores inventory
27.0

 
27.1

Total
$
45.3

 
$
46.9

Less: Stores inventory classified as other non-current assets
(20.7
)
 
(20.5
)
Inventory - current
$
24.6

 
$
26.4

DEBT (Tables)
Long-term debt consisted of the following:
 
As of
(In millions)
September 30,
2016
 
December 31,
2015
Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, bearing an interest rate of 0.99% at September 30, 2016 and 0.11% December 31, 2015
$
11.4

 
$
11.4

Variable Rate Demand Revenue Bonds, principal due August 1, 2017, interest payable monthly, bearing an interest rate of 0.99% at September 30, 2016 and 0.11% December 31, 2015
8.6

 
8.6

Ciner Wyoming credit facility, unsecured principal expiring on July 18, 2018, variable interest rate was a weighted average of 2.15% at September 30, 2016 and 2.07% at December 31, 2015
79.5

 
90.0

Total debt
$
99.5

 
$
110.0

Current portion of long-term debt
8.6

 

Total long-term debt
$
90.9

 
$
110.0

Aggregate maturities required on long-term debt at September 30, 2016 are due in future years as follows:
(In millions)
Amount
2017
$
8.6

2018
$
90.9

Total
$
99.5

OTHER NON-CURRENT LIABILITIES (Tables)
 
As of
(In millions)
September 30,
2016
 
December 31,
2015
Reclamation reserve
$
5.5

 
$
4.5

Derivative instruments and hedges, fair value liabilities
3.6

 
2.3

Total
$
9.1

 
$
6.8

 
For the period ended
(In millions)
September 30,
2016
 
December 31,
2015
Beginning reclamation reserve balance
$
4.5

 
$
4.2

Accretion expense
0.2

 
0.3

Reclamation adjustments (1)
$
0.8

 
$

Ending reclamation reserve balance
$
5.5

 
$
4.5

EQUITY - BASED COMPENSATION (Tables)
The following table presents a summary of activity on the Time Restricted Unit Awards:
 
Nine Months Ended 
 September 30, 2016
 
Nine Months Ended 
 September 30, 2015
(Units in whole numbers)
Number of Units
 
Grant-Date Average Fair Value per Unit (1)
 
Number of Units
 
Grant-Date Average Fair Value per Unit (1)
Unvested at the beginning of period

 
$

 
15,859

 
$
25.23

Granted
39,170

 
22.50

 
8,347

 
22.51

Vested

 

 
(6,652
)
 
23.70

Unvested at the end of the period
39,170

 
$
22.50

 
17,554

 
$
24.67


 

The following table presents a summary of activity on the TR Performance Unit Awards:
 
Nine Months Ended 
 September 30, 2016
 
Nine Months Ended 
 September 30, 2015
(Units in whole numbers)
Number of Units
 
Grant-Date Average Fair Value per Unit (1)
 
Number of Units
 
Grant-Date Average Fair Value per Unit (1)
Unvested at the beginning of period

 
$

 
7,658

 
$
35.72

Granted
5,787

 
43.93

 
7,235

 
24.64

Unvested at the end of the period
5,787

 
$
43.93

 
14,893

 
$
30.34

 
(1) Determined by dividing the aggregate grant date fair value of awards by the number of awards issued.
Unrecognized Compensation Expense
A summary of the Partnership’s unrecognized compensation expense for its un-vested restricted time and performance based units, and the weighted-average periods over which the compensation expense is expected to be recognized are as following:    
 
Nine Months Ended 
 September 30, 2016
 
Nine Months Ended 
 September 30, 2015
 
Unrecognized Compensation Expense
(In millions)
 
Weighted Average to be Recognized
(In years)
 
Unrecognized Compensation Expense
(In millions)
 
Weighted Average to be Recognized
(In years)
Time-based units
$
0.6

 
1.85
 
$
0.3

 
1.74
Performance-based units
0.2

 
2.34
 
0.3

 
1.75
Total
$
0.8

 
 
 
$
0.6

 
 
 
Nine Months Ended 
 September 30, 2016
 
Nine Months Ended 
 September 30, 2015
 
Unrecognized Compensation Expense
(In millions)
 
Weighted Average to be Recognized
(In years)
 
Unrecognized Compensation Expense
(In millions)
 
Weighted Average to be Recognized
(In years)
Time-based units
$
0.6

 
1.85
 
$
0.3

 
1.74
Performance-based units
0.2

 
2.34
 
0.3

 
1.75
Total
$
0.8

 
 
 
$
0.6

 
 
ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE LOSS (Tables)
 
 
Gains and Losses on Cash Flow Hedges
 
 
(In millions)
 
 
 
 
Balance at December 31, 2015
 
$
(2.1
)
Other comprehensive loss before reclassification
 
(1.3
)
Amounts reclassified from accumulated other comprehensive loss
 
0.8

Net current period other comprehensive loss
 
(0.5
)
Balance at September 30, 2016
 
$
(2.6
)
 
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions)
 
2016
 
2015
 
2016
 
2015
 
 
 
 
 
 
 
 
 
Unrealized gain/(loss) on derivatives:
 
 
 
 
 


 
 
Mark to market adjustment on interest rate swap contracts
 
$
0.5

 
$
(0.5
)
 
$
(0.2
)
 
$
(0.8
)
Mark to market adjustment on natural gas forward contracts
 
(1.8
)
 
(1.8
)
 
(0.7
)
 
(3.1
)
Income/(loss) on derivative financial instruments
 
$
(1.3
)
 
$
(2.3
)
 
$
(0.9
)
 
$
(3.9
)
 
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
 
Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income
 
 
 
 
(In millions)
 
2016
 
2015
 
2016
 
2015
 
Details about other comprehensive income/(loss) components:
 
 
 
 
 
 
 
 
 
 
Gains and losses on cash flow hedges:
 
 
 
 
 
 
 
 
 
 
Interest rate swap contracts
 
$
0.1

 
$
0.1

 
$
0.3

 
$
0.4

 
Interest expense
Natural gas forward contracts
 
$
0.1

 
$

 
$
0.5

 
$

 
Cost of products sold
Total reclassifications for the period
 
$
0.2

 
$
0.1

 
$
0.8

 
$
0.4

 
 
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES (Tables)
The total costs charged to the Partnership by affiliates were as follows:
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions)
2016
 
2015
 
2016
 
2015
OCI Enterprises Inc.
$

 
$
1.9

 
$

 
$
5.9

Ciner Corp
4.1

 
0.6

 
11.5

 
2.7

ANSAC (1)
0.9

 
0.7

 
2.7

 
2.5

Total selling, general and administrative expenses - Affiliates
$
5.0

 
$
3.2

 
$
14.2

 
$
11.1

 
(1) ANSAC allocates its expenses to its members using a pro rata calculation based on sales.
Net sales to affiliates were as follows:
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions)
2016
 
2015
 
2016
 
2015
ANSAC
$
69.9

 
$
63.9

 
$
199.4

 
$
190.3

OCI Alabama LLC

 
1.3

 

 
3.9

Total
$
69.9

 
$
65.2

 
$
199.4

 
$
194.2

he Partnership had due from/to with affiliates as follows:
 
As of
(In millions)
September 30,
2016
 
December 31,
2015
 
September 30,
2016
 
December 31,
2015
 
Due from affiliates
 
Due to affiliates
Ciner Enterprises
$

 
$

 
$
0.3

 
$

Ciner Corp
4.7

 
7.1

 
2.1

 
1.9

Ciner Resources Europe NV
1.6

 
4.8

 

 

Other

 

 
0.8

 
2.7

Total
$
6.3

 
$
11.9

 
$
3.2

 
$
4.6

MAJOR CUSTOMERS AND SEGMENT REPORTING (Tables)
Schedule of sales by geographic area
The net sales by geographic area are as follows:
 
Three Months Ended 
 September 30,
 
Nine Months Ended 
 September 30,
(In millions)
2016
 
2015
 
2016
 
2015
Domestic
$
48.4

 
$
47.2

 
$
144.3

 
$
145.6

International
 
 
 
 
 
 
 
ANSAC
69.9

 
63.9

 
199.4

 
190.3

Other
2.7

 
6.2

 
8.4

 
24.1

Total international
72.6

 
70.1

 
207.8

 
214.4

Total net sales
$
121.0

 
$
117.3

 
$
352.1

 
$
360.0

FAIR VALUE MEASUREMENTS Fair Value of derivatives assets and liabilities (Tables)
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]
 
Assets
 
Liabilities
 
September 30,
2016
 
December 31,
2015
 
September 30,
2016
 
December 31,
2015
(In millions)
Balance Sheet Location
 
Fair Value
 
Balance Sheet Location
 
Fair Value
 
Balance Sheet Location
 
Fair Value
 
Balance Sheet Location
 
Fair Value
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Derivatives designated as hedges:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Interest rate swap contracts - current
 
 
$

 
 
 
$

 
Accrued Expenses
 
$
1.0

 
Accrued Expenses
 
$
0.8

Natural gas forward contracts - current
 
 

 
 
 

 
Accrued Expenses
 
0.5

 
Accrued Expenses
 
1.0

Natural gas forward contracts - non-current
 
 

 
 
 

 
Other non-current liabilities
 
3.6

 
Other non-current liabilities
 
2.3

Total derivatives designated as hedging instruments
 
 
$

 
 
 
$

 
 
 
$
5.1

 
 
 
$
4.1

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Derivatives not designated as hedging instruments:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Foreign exchange forward contracts
 
 
$

 
Other current assets
 
$
0.1

 
 
 
$

 
 
 
$

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total derivatives not designated as hedging instruments
 
 
$

 
 
 
$
0.1

 
 
 
$

 
 
 
$

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total derivatives
 
 
$

 
 
 
$
0.1

 
 
 
$
5.1

 
 
 
$
4.1

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)
Sep. 30, 2016
Corporate Structure and Ownership [Line Items]
 
Members' Equity
$ 0.510 
Members' Equity Attributable to Noncontrolling Interest
$ 0.490 
NET INCOME PER UNIT AND CASH DISTRIBUTION - Percentage allocation of distributions (Details)
9 Months Ended
Sep. 30, 2016
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Minimum Quarterly Distribution
$ 0.5000 
General Partner
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Percentage of general partner ownership interest held
2.00% 
Second Target Distribution |
General Partner
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Increasing Percentage Allocation of Operating Surplus General Partner Incentive
13.00% 
Third Target Distribution |
General Partner
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Increasing Percentage Allocation of Operating Surplus General Partner Incentive
23.00% 
Thereafter |
General Partner
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Increasing Percentage Allocation of Operating Surplus General Partner Incentive
48.00% 
Up to minimum quarterly distribution for each common unit |
Common Units
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Percentage Allocation of Operating Surplus During Subordination Period
98.00% 
Up to minimum quarterly distribution for each common unit |
General Partner
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Percentage Allocation of Operating Surplus During Subordination Period
2.00% 
Up to any arrearages in the payments of the minimum quarterly distribution |
Common Units
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Percentage Allocation of Operating Surplus During Subordination Period
98.00% 
Up to any arrearages in the payments of the minimum quarterly distribution |
General Partner
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Percentage Allocation of Operating Surplus During Subordination Period
2.00% 
Up to minimum quarterly distribution for each subordinated unit |
General Partner
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Percentage Allocation of Operating Surplus During Subordination Period
2.00% 
Up to minimum quarterly distribution for each subordinated unit |
Subordinated Units
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Percentage Allocation of Operating Surplus During Subordination Period
98.00% 
NET INCOME PER UNIT AND CASH DISTRIBUTION - Calculation of net income per unit (Details) (USD $)
In Millions, except Share data, unless otherwise specified
3 Months Ended 9 Months Ended 3 Months Ended 9 Months Ended 3 Months Ended 9 Months Ended 1 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Common unit
Sep. 30, 2015
Common unit
Sep. 30, 2016
Common unit
Sep. 30, 2015
Common unit
Sep. 30, 2016
Subordinated Unitholders
Sep. 30, 2015
Subordinated Unitholders
Sep. 30, 2016
Subordinated Unitholders
Sep. 30, 2015
Subordinated Unitholders
Nov. 11, 2016
Subsequent Event [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
 
 
 
 
 
 
 
 
 
 
 
 
 
Net income attributable to Ciner Resources LP
$ 11.1 
$ 13.1 
$ 31.6 
$ 37.6 
 
 
 
 
 
 
 
 
 
Less: General partner’s interest in net income
0.2 
0.3 
0.6 
0.8 
 
 
 
 
 
 
 
 
 
Total limited partners’ interest in net income
10.9 
12.8 
31.0 
36.8 
5.5 
6.4 
15.6 
18.4 
5.4 
6.4 
15.4 
18.4 
 
Distribution Made to Limited Partner, Distributions Declared, Per Unit
$ 0.5670 
$ 0.5510 
$ 1.698 
$ 1.634 
 
 
 
 
 
 
 
 
$ 0.5670 
Weighted average limited partner units outstanding (basic and diluted) (shares)
 
 
 
 
9,821,937 
9,795,063 
9,801,991 
9,796,042 
9,775,500 
9,775,500 
9,775,500 
9,775,500 
 
Total weighted average limited partner units outstanding basic and diluted
19,600,000 
19,600,000 
19,600,000 
19,600,000 
 
 
 
 
 
 
 
 
 
Net income per limited partner unit (basic and diluted) (dollars per share)
 
 
 
 
$ 0.56 
$ 0.65 
$ 1.58 
$ 1.88 
$ 0.55 
$ 0.65 
$ 1.58 
$ 1.88 
 
Distributions
 
 
 
 
5.6 
5.4 
16.8 
16.0 
5.6 
5.4 
16.6 
16.0 
 
(Distributions in excess of net income)/undistributed earnings
 
 
 
 
$ (0.1)
$ (1.0)
$ (1.2)
$ (2.4)
$ (0.2)
$ (1.0)
$ (1.2)
$ (2.4)
 
NET INCOME PER UNIT AND CASH DISTRIBUTION - Target distributions and marginal percentage interests (Details)
9 Months Ended
Sep. 30, 2016
Minimum Quarterly Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Maximum Quarterly Distribution Target Levels
$ 0.5000 
First Target Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Maximum Quarterly Distribution Target Levels
$ 0.5750 
Minimum Quarterly Distribution Target Levels
$ 0.5000 
Second Target Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Maximum Quarterly Distribution Target Levels
$ 0.6250 
Minimum Quarterly Distribution Target Levels
$ 0.5750 
Third Target Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Maximum Quarterly Distribution Target Levels
$ 0.7500 
Minimum Quarterly Distribution Target Levels
$ 0.6250 
Thereafter
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Minimum Quarterly Distribution Target Levels
$ 0.7500 
Unitholders |
Minimum Quarterly Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Marginal Interest in Distribution, Percentage
98.00% 
Unitholders |
First Target Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Marginal Interest in Distribution, Percentage
98.00% 
Unitholders |
Second Target Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Marginal Interest in Distribution, Percentage
85.00% 
Unitholders |
Third Target Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Marginal Interest in Distribution, Percentage
75.00% 
Unitholders |
Thereafter
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Marginal Interest in Distribution, Percentage
50.00% 
General Partner |
Minimum Quarterly Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Marginal Interest in Distribution, Percentage
2.00% 
General Partner |
First Target Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Marginal Interest in Distribution, Percentage
2.00% 
General Partner |
Second Target Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Marginal Interest in Distribution, Percentage
15.00% 
General Partner |
Third Target Distribution
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Marginal Interest in Distribution, Percentage
25.00% 
General Partner |
Thereafter
 
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
 
Marginal Interest in Distribution, Percentage
50.00% 
INVENTORY (Details) (USD $)
In Millions, unless otherwise specified
Sep. 30, 2016
Dec. 31, 2015
Inventory Disclosure [Abstract]
 
 
Raw materials
$ 9.0 
$ 9.1 
Finished goods
9.3 
10.7 
Stores inventory
27.0 
27.1 
Total
45.3 
46.9 
Less: Stores inventory classified as other non-current assets
(20.7)
(20.5)
Inventory - current
$ 24.6 
$ 26.4 
DEBT - Components of long-term debt (Details) (USD $)
In Millions, unless otherwise specified
Sep. 30, 2016
Dec. 31, 2015
Debt
 
 
Total
$ 99.5 
$ 110.0 
Current portion of long-term debt
(8.6)
Total long-term debt
90.9 
110.0 
Variable Rate Demand Revenue Bonds |
Principal due October 1, 2018
 
 
Debt
 
 
Interest rate (as a percent)
0.99% 
0.11% 
Total
11.4 
11.4 
Variable Rate Demand Revenue Bonds |
Principal due August 1, 2017
 
 
Debt
 
 
Interest rate (as a percent)
0.99% 
0.11% 
Total
8.6 
8.6 
Revolving credit facility
 
 
Debt
 
 
Interest rate (as a percent)
2.1489% 
2.0742% 
Total
$ 79.5 
$ 90.0 
DEBT - Maturities of long-term debt (Details) (USD $)
In Millions, unless otherwise specified
Sep. 30, 2016
Dec. 31, 2015
Debt Disclosure [Abstract]
 
 
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months
$ 8.6 
 
Long-term Debt, Maturities, Repayments of Principal in Year Two
90.9 
 
Total
$ 99.5 
$ 110.0 
DEBT - Narrative (Details) (USD $)
In Millions, unless otherwise specified
Sep. 30, 2016
Dec. 31, 2015
Standby Letters of Credit [Member] |
Ciner Wyoming LLC [Member]
 
 
Line of Credit Facility [Line Items]
 
 
Revolving credit facility
$ 20.3 
$ 20.3 
Bank of America, NA [Member] |
Second Amendments of Revolving Credit Facilities [Member]
 
 
Line of Credit Facility [Line Items]
 
 
Consolidated Fixed Charge Coverage Ratio
100.00% 
 
Bank of America, NA [Member] |
Ciner Wyoming LLC [Member] |
Revolving credit facility
 
 
Line of Credit Facility [Line Items]
 
 
Consolidated Fixed Charge Coverage Ratio
115.00% 
 
Bank of America, NA [Member] |
Ciner Resources LP [Member] |
Revolving credit facility
 
 
Line of Credit Facility [Line Items]
 
 
Consolidated Fixed Charge Coverage Ratio
110.00% 
 
OTHER NON-CURRENT LIABILITIES (Details) (USD $)
In Millions, unless otherwise specified
9 Months Ended 12 Months Ended
Sep. 30, 2016
Dec. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]
 
 
Reclamation reserve
$ 5.5 
$ 4.5 
Derivative instruments and hedges, fair value liabilities
3.6 
2.3 
Total
9.1 
6.8 
Reclamation reserve
 
 
Beginning reclamation reserve balance
4.5 
4.2 
Accretion expense
0.2 
0.3 
Reclamation adjustments (1)
1.0 
 
Ending reclamation reserve balance
5.5 
4.5 
Reclamation adjustments
$ 0.8 
 
EMPLOYEE COMPENSATION (Details) (USD $)
In Millions, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
 
 
 
 
 
Defined Benefit Plan, Average Compensation Period
 
 
60 months 
 
 
Defined Benefit Plan, Period of Last Service
 
 
120 months 
 
 
Pension
 
 
 
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
 
 
 
Net periodic pension cost
$ 0.4 
$ 2.2 
$ 1.5 
$ 6.6 
 
Net Change in net periodic costs YTD
(1.8)
 
(5.1)
 
 
Supplemental Employee Retirement Plan, Defined Benefit [Member]
 
 
 
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
 
 
 
Contributions by Ciner Resources Corp
0.5 
0.3 
1.3 
1.1 
 
Other Postretirement Benefit Plan, Defined Benefit [Member]
 
 
 
 
 
Defined Benefit Plan Disclosure [Line Items]
 
 
 
 
 
Net periodic pension cost
0.3 
0.1 
1.0 
0.4 
 
Benefit obligation
$ 23.1 
 
$ 23.1 
 
$ 21.3 
EQUITY - BASED COMPENSATION (Details) (USD $)
In Millions, except Share data, unless otherwise specified
9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Dec. 31, 2015
Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized
820,907 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted
7,251 
11,064 
 
 
Director - non employee [Member]
 
 
 
 
Grant-Date Average Fair Value per Unit
 
 
 
 
Vested
$ 26.24 
$ 22.54 
 
 
Share-based Compensation
$ 0.2 
$ 0.2 
 
 
Restricted Stock Units (RSUs) [Member]
 
 
 
 
Number of Units
 
 
 
 
Nonvested at
15,859 
 
 
Granted
39,170 1
8,347 1
 
 
Vested
(6,652)
 
 
Nonvested at
39,170 
17,554 
 
 
Grant-Date Average Fair Value per Unit
 
 
 
 
Nonvested at
$ 22.50 
$ 24.67 
$ 0.00 
$ 25.23 
Granted
$ 22.50 1
$ 22.51 1
 
 
Vested
$ 0.00 
$ 23.70 
 
 
Nonvested at
$ 22.50 
$ 24.67 
$ 0.00 
$ 25.23 
Restricted Stock Units (RSUs) [Member] |
Minimum
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period
1 year 
 
 
 
Restricted Stock Units (RSUs) [Member] |
Maximum
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period
3 years 
 
 
 
TSR Unit Performance Awards
 
 
 
 
Number of Units
 
 
 
 
Nonvested at
7,658 
 
 
Granted
5,787 
7,235 
 
 
Nonvested at
5,787 
14,893 
 
 
Grant-Date Average Fair Value per Unit
 
 
 
 
Nonvested at
$ 43.93 2
$ 30.34 2
$ 0.00 2
$ 35.72 2
Granted
$ 43.93 2
$ 24.64 2
 
 
Nonvested at
$ 43.93 2
$ 30.34 2
$ 0.00 2
$ 35.72 2
TSR Unit Performance Awards |
Minimum
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period
2 years 
 
 
 
Payout Range
0.00% 
 
 
 
TSR Unit Performance Awards |
Maximum
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
 
 
 
 
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period
3 years 
 
 
 
Payout Range
200.00% 
 
 
 
EQUITY - BASED COMPENSATION Unrecognized Compensation Expense (Details) (USD $)
In Millions, unless otherwise specified
9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
 
 
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized
$ 0.8 
$ 0.6 
Time-Based Units [Member]
 
 
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
 
 
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized
0.6 
0.3 
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition
1 year 10 months 7 days 
1 year 6 months 88 days 
Performance Shares [Member]
 
 
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
 
 
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized
$ 0.2 
$ 0.3 
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition
2 years 4 months 1 day 
1 year 6 months 93 days 
ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE LOSS (Details) (USD $)
In Millions, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
AOCI Attributable to Parent, Net of Tax [Roll Forward]
 
 
 
 
Balance at December 31, 2015
 
 
$ (2.1)
 
Other comprehensive loss before reclassification
 
 
(1.3)
 
Total reclassifications for the period
0.2 
0.1 
0.8 
0.4 
Net current period other comprehensive loss
 
 
(0.5)
 
Balance at September 30, 2016
(2.6)
 
(2.6)
 
Income/(loss) on derivative financial instruments
(1.3)
(2.3)
(0.9)
(3.9)
Interest expense
0.9 
1.0 
2.7 
3.1 
Total reclassifications for the period
0.2 
0.1 
0.8 
0.4 
Interest rate swap contracts
 
 
 
 
AOCI Attributable to Parent, Net of Tax [Roll Forward]
 
 
 
 
Income/(loss) on derivative financial instruments
0.5 
(0.5)
(0.2)
(0.8)
Natural gas forward contracts
 
 
 
 
AOCI Attributable to Parent, Net of Tax [Roll Forward]
 
 
 
 
Income/(loss) on derivative financial instruments
(1.8)
(1.8)
(0.7)
(3.1)
Reclassification out of Accumulated Other Comprehensive Income [Member] |
Interest rate swap contracts
 
 
 
 
AOCI Attributable to Parent, Net of Tax [Roll Forward]
 
 
 
 
Interest expense
0.1 
0.1 
0.3 
0.4 
Reclassification out of Accumulated Other Comprehensive Income [Member] |
Commodity [Member]
 
 
 
 
AOCI Attributable to Parent, Net of Tax [Roll Forward]
 
 
 
 
Cost of products sold
$ 0.1 
$ 0 
$ 0.5 
$ 0 
COMMITMENTS AND CONTINGENCIES (Details) (Self-bond agreement for reclamation costs, USD $)
In Millions, unless otherwise specified
Dec. 31, 2015
Self-bond agreement for reclamation costs
 
Other Commitments [Line Items]
 
Off balance sheet commitment
$ 33.9 
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Costs charged by affiliates (Details) (USD $)
In Millions, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Dec. 31, 2015
Related Party Transaction [Line Items]
 
 
 
 
 
Due from affiliates
$ 6.3 
 
$ 6.3 
 
$ 11.9 
Due to affiliates
3.2 
 
3.2 
 
4.6 
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party
5.0 
3.2 
14.2 
11.1 
 
Ciner Enterprises [Member]
 
 
 
 
 
Related Party Transaction [Line Items]
 
 
 
 
 
Due from affiliates
 
 
Due to affiliates
0.3 
 
0.3 
 
OCI Enterprises Inc.
 
 
 
 
 
Related Party Transaction [Line Items]
 
 
 
 
 
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party
1.9 
5.9 
 
Ciner Corp
 
 
 
 
 
Related Party Transaction [Line Items]
 
 
 
 
 
Due from affiliates
4.7 
 
4.7 
 
7.1 
Due to affiliates
2.1 
 
2.1 
 
1.9 
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party
4.1 
0.6 
11.5 
2.7 
 
ANSAC
 
 
 
 
 
Related Party Transaction [Line Items]
 
 
 
 
 
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party
$ 0.9 1
$ 0.7 1
$ 2.7 1
$ 2.5 1
 
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Narrative (Details) (ANSAC, USD $)
In Millions, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
ANSAC
 
 
 
 
Related Party Transaction [Line Items]
 
 
 
 
Cost of products sold
$ 0.4 
$ 3.0 
$ 1.2 
$ 7.3 
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Net sales to affiliates (Details) (USD $)
In Millions, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Related Party Transaction [Line Items]
 
 
 
 
Net sales to affiliates
$ 69.9 
$ 65.2 
$ 199.4 
$ 194.2 
ANSAC
 
 
 
 
Related Party Transaction [Line Items]
 
 
 
 
Net sales to affiliates
69.9 
63.9 
199.4 
190.3 
OCI Alabama LLC
 
 
 
 
Related Party Transaction [Line Items]
 
 
 
 
Net sales to affiliates
$ 0 
$ 1.3 
$ 0 
$ 3.9 
AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Receivables from or payables to affiliates (Details) (USD $)
In Millions, unless otherwise specified
Sep. 30, 2016
Dec. 31, 2015
Related Party Transaction [Line Items]
 
 
Due from affiliates
$ 6.3 
$ 11.9 
Due to affiliates
3.2 
4.6 
Ciner Enterprises [Member]
 
 
Related Party Transaction [Line Items]
 
 
Due from affiliates
Due to affiliates
0.3 
Ciner Corp
 
 
Related Party Transaction [Line Items]
 
 
Due from affiliates
4.7 
7.1 
Due to affiliates
2.1 
1.9 
Ciner Resources Europe NV
 
 
Related Party Transaction [Line Items]
 
 
Due from affiliates
1.6 
4.8 
Due to affiliates
Other
 
 
Related Party Transaction [Line Items]
 
 
Due from affiliates
Due to affiliates
$ 0.8 
$ 2.7 
MAJOR CUSTOMERS AND SEGMENT REPORTING - Narrative (Details)
3 Months Ended 9 Months Ended
Sep. 30, 2016
segment
Sep. 30, 2015
segment
Sep. 30, 2016
item
Segment Reporting [Abstract]
 
 
 
Number of operating segments
MAJOR CUSTOMERS AND SEGMENT REPORTING - Sales by geographic area (Details) (USD $)
In Millions, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Sales by geographical area
 
 
 
 
Sales
$ 121.0 
$ 117.3 
$ 352.1 
$ 360.0 
Sales to affiliates
69.9 
65.2 
199.4 
194.2 
ANSAC
 
 
 
 
Sales by geographical area
 
 
 
 
Sales to affiliates
69.9 
63.9 
199.4 
190.3 
Domestic
 
 
 
 
Sales by geographical area
 
 
 
 
Sales
48.4 
47.2 
144.3 
145.6 
International
 
 
 
 
Sales by geographical area
 
 
 
 
Sales
72.6 
70.1 
207.8 
214.4 
International |
Other
 
 
 
 
Sales by geographical area
 
 
 
 
Sales
2.7 
6.2 
8.4 
24.1 
International |
ANSAC
 
 
 
 
Sales by geographical area
 
 
 
 
Sales to affiliates
$ 69.9 
$ 63.9 
$ 199.4 
$ 190.3 
FAIR VALUE MEASUREMENTS (Details) (USD $)
In Millions, unless otherwise specified
Sep. 30, 2016
Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value
 
$ 0.1 
Derivative Instruments and Hedges, Assets
 
0.1 
Derivative Instruments and Hedges, Liabilities
5.1 
4.1 
Level 2 |
Forward Contracts [Member]
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Derivative Asset, Current
0.1 
Fair Value, Measurements, Recurring |
Level 2
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value
5.1 
4.1 
Fair Value, Measurements, Recurring |
Level 2 |
Interest rate swap contracts
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Derivative aggregate notional value
72.5 
74.0 
Derivative Liability, Current
1.0 
0.8 
Fair Value, Measurements, Recurring |
Level 2 |
Forward Contracts [Member]
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Derivative aggregate notional value
1.2 
4.2 
Fair Value, Measurements, Recurring |
Level 2 |
Natural gas forward contracts
 
 
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
 
 
Derivative aggregate notional value
27.9 
15.8 
Derivative Liability, Current
0.5 
1.0 
Derivative Liability, Noncurrent
$ 3.6 
$ 2.3 
SUBSEQUENT EVENTS (Details) (USD $)
In Millions, except Share data, unless otherwise specified
3 Months Ended 9 Months Ended 1 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Nov. 4, 2016
Subsequent Event [Member]
Nov. 11, 2016
Subsequent Event [Member]
Nov. 14, 2016
Subsequent Event [Member]
Subsequent Event [Line Items]
 
 
 
 
 
 
 
Distribution Made to Limited Partner, Cash Distributions Paid
 
 
 
 
$ 25.0 
 
 
Distribution Made to Limited Partner, Distributions Declared, Per Unit
$ 0.5670 
$ 0.5510 
$ 1.698 
$ 1.634 
 
$ 0.5670 
 
end of subordination period
 
 
 
 
 
 
9,775,500