Related by context. All words. (Click for frequent words.) 60 tax equivalized 55 b Computed 52 excluding BIBP 52 § #.#-# [007] 51 § #.#-# [004] 50 undistributed profits 49 elective deferrals 49 actuarially determined 49 Roth IRA withdrawals 49 Section #AB 49 includible 48 nondeductible IRAs 48 Promos Liners voice 48 unexpended balance 47 PFICs 47 Rollover Applicants 47 MACRS 47 concessionally taxed 47 aC corporation 47 RRSP contribution room 47 Liquidated damages 47 #.#mln rub [006] 47 specifi ed 47 #.#mln rub [002] 46 c Relates 46 Headline PBIT 46 ROACE 46 SIFTs 46 withholdable payments 46 disapplied 46 taxable equivalent FTE 46 WWS Divestiture 46 Revised Loan Amount 46 MFFO 46 AIFRS 46 STCG 46 -# TEUR 46 Required Minimum Distribution 46 Instalment Warrants 46 Conversion Price 46 file FBARs 46 RRSP withdrawals 46 hedge ineffectiveness 46 benefi cial 46 IRC Sec 46 Maltese Lira 46 UBTI 46 FBARs 46 ZDP Shares 46 #mln rub [001] 46 contingently convertible securities 46 Miljoner 46 underwriters overallotments 45 file Form #X 45 withholdable payment 45 - Adjusted [016] 45 FIRPTA 45 Flow Through SIFT 45 g Represents 45 disqualifying dispositions 45 Code Section #A 45 non domiciliaries 45 Realizable Value 45 nonforfeitable 45 Nominal Value 45 CGT exemption 45 SEK -#.# -#.# [003] 45 NOL utilization 45 certificate evidencing 45 nonresident alien 45 = Net [019] 45 Extends 45 Interest accrues 45 Revenue Procedure 45 f Represents 45 ABN AMRO MINIs 45 b Reflects 45 reorganized Calpine 45 b Excludes 45 CHF5 45 franking credits attached 45 Funded Debt 44 per dilutedshare 44 #.#mln rub [001] 44 undistributed earnings 44 materiality threshold 44 ASX Limited ACN 44 museum Julie Setlock 44 carryforwards 44 #.#mlrd rbl [002] 44 Pro forma Adjusted EBITDA 44 Average Avg 44 Rosebel royalty 44 Cashback Amount 44 RRIF withdrawal 44 nondeductible contributions 44 Scrip Dividend Scheme 44 SEK -#.# [001] 44 intercompany balances 44 PIEs 44 carryforward 44 Premium DRIP 44 defi nition 44 defi ned 44 taxfree 44 d Reflects 44 elective deferral 44 Individual Retirement Arrangement 44 EUR #,# Mio 44 Distributions Distributions 44 #.#bn rub [004] 44 CHESS Depository Interests CDIs 44 #.#bn rub [003] 44 SIFT Tax 44 IRC § 44 annualizes 44 #.# perdiluted 44 withdrawable 44 Lump sum 44 operating income1 44 prorata 44 includable 44 accrued thereon 44 NPV8 44 Ordinary Units 44 unamortised 44 = Weighted average [026] 44 REIT Exemption 44 CIC convertible debenture 44 SIMPLE IRA 44 IBNR reserves 43 Brenda Voet spokeswoman 43 #.# [045] 43 repayment IBR 43 subaccount 43 undeducted 43 #k #b 43 Section #/#K 43 prorations 43 RRSP deduction 43 profi ts 43 nondeductible portion 43 equity excluding AOCI 43 Instalment Reinvestment Plan 43 Interest Coverage Ratio 43 Unfunded Liability 43 IPSAS 43 Ordinary Dividends 43 extent loss carryforwards 43 EFRBS 43 #.#bln rbl [002] 43 Nexia ceased 43 AOCL 43 § #-#-# b [001] 43 Partly Paid 43 deductible IRAs 43 SEK -#.# -#.# [002] 43 hereinafter defined 43 FT Warrant entitles 43 accumulated undistributed 43 LBITDA 43 employer deducts 43 Transferor Loan 43 derivative instrument 43 #.#bn rub [002] 43 Unfunded pension 43 Avenir Trust 43 Unjust enrichment 43 - Non Shane Germann 43 USC § #t 43 Y Cumulative Preferred 43 assessable income 43 taxable 43 unconsolidated investee 43 #.#bln rbl [003] 43 OP Unit 43 underwriters overallotment 43 Kilroy Realty Declares Quarterly 43 calculates FFO 43 maxi Isa 43 FBT STT 43 PFIC 43 borrower repays 43 NOL carryforwards 43 Embedded Derivatives 43 Generally Accepted Accounting Principle 43 ncome 43 Hindu Undivided Families 43 distributable earnings 43 SIMPLE IRAs 43 Rolling Instalments 43 mso font pitch 43 Unsecured creditors owed 43 SEK -#.# [002] 43 Section #CCF 43 Priority Unitholders 43 purposive approach 43 assessable 43 section #CCC 43 Termination Benefits 43 AIFs 43 nondeductible expenses 43 Stapled Security 43 hereunder shall 43 j Represents 43 complying superannuation 43 Fundisa Fund 43 Resetting Instalment 43 Philippe Benacin owns 43 undeducted contribution 43 BSB sA 43 excluding AOCI 43 Interest Drawdown Date 43 Variable Interest Amount 43 Purchase Warrant 42 unleveraged yield 42 Secured Loan Notes 42 Economic Stimulus Rebate 42 nonretirement accounts 42 contingently convertible 42 EUR5m 42 PRSI contributions 42 FERS annuity 42 exempt #c# 42 section #CCF 42 Borrowing Fees 42 carrybacks 42 inherited IRAs 42 #EZ #A 42 #.#p #.#p [004] 42 Introductory teaser rates 42 Instalment Payment 42 subpart F 42 non gaap 42 Form #NR 42 interest entity VIE 42 Charitable Remainder Trusts 42 PAYE PRSI 42 Rev. Proc 42 PAYG installments 42 PIXMA MX# Office 42 PAYE deductions 42 RMB#.# [001] 42 Earning Per Share 42 Compensation Option 42 lump sum distributions 42 #R Share 42 securitization exposures 42 - - Non GAAP [001] 42 Distributable Earnings 42 mEUR 42 REIT Taxable 42 KSA #-# b 42 Existing Ordinary Shares 42 unactivated equipment 42 pretax goodwill impairment 42 FRSSE 42 EU AIFMs 42 d Calculated 42 CHARLES WALLACE 42 #.#mln rub [005] 42 Early Tender Consideration 42 APB Opinion No. 42 Recurring EBITDA 42 disapply 42 Rev. Rul 42 GMDB 42 compulsorily convertible 42 fund DSRF 42 capital employed ROACE 42 average assets ROAA 42 Cheneys owed 42 Fully Diluted Share 42 shares issuable pursuant 42 Ad valorem taxes 42 excluding unrealized gains 42 ProLogis Declares Dividends 42 Entitlement Issue 42 Recordation 42 c Represents 42 Specified Investment 42 qualified donees 42 Projected FFO 42 Tax Attributes 42 d Represents 42 EBIT amounted 42 leviable 42 #.#-# [005] 42 CHESS Approved Securities 42 Newell Rubbermaid Declares Dividend 42 excludes unrealized gains 42 ad valorum 42 SEK -#.# [003] 42 millioncompared 42 reclass 42 ISA wrapper 42 Scheme Consideration 42 #.#mln rub [003] 42 i #.# subds 42 loss carrybacks 42 Consolidated EBITDAR 42 disallowable 42 refl ect 42 Bonus Loyalty 42 Entity Own 42 - Adjusted [019] 42 Discounted Gift 42 -Edelsberg 42 pregnancies Mishell 42 VETO HB 42 worth #.#bn rub [001] 42 Normalised 41 FIGA assessment 41 USOGP 41 undepreciated 41 Citi Reset Instalments 41 filing Form #X 41 netincome 41 spousal IRA 41 GST payable 41 Cobalt Gordian 41 Cumulative translation 41 franked dividend 41 severance accruals 41 Coverdell ESA 41 deductible powertrain 41 deductor 41 Voisey Bay royalty 41 TRY1 41 amortizable 41 #.#bn rub [005] 41 payroll withholdings 41 noninterest expense divided 41 concessional contributions 41 deductors 41 COLI policies 41 Bonus Warrants 41 Exchangeable LP units 41 PAYG withholding 41 purify oneself 41 SEK1 #m 41 Sharia'a principles 41 deducting royalties 41 Incentive Warrants 41 OPEB expense 41 Colo. Sess 41 calculate DSO 41 AGIs 41 WEST CENTRAL Soil moisture 41 #,#,# Unearned 41 partly franked 41 solvency deficiency 41 - - Non GAAPHawai'i Paroling Authority 41 FSP #-# 41 Stated Amount 41 LTIPs 41 Visa indemnification 41 #.#cps [002] 41 IFRS2 41 vested RSUs 41 sole proprietorship partnership 41 Swap Transactions 41 PBGF 41 AEUs 41 Individual Retirement Arrangements 41 circumstances Evangelisti 41 Taxable equivalent 41 securitized accounts receivable 41 Henan Found 41 retractable stylus 41 Products Declare Monthly 41 Shareholder Applicants 41 RTO Financing 41 #.#per diluted 41 De minimis 41 credit carryforwards 41 Unitholder distributions 41 Macquarie Instalment 41 annuitise 41 WC Warrant entitles 41 SFAS No.# 41 FFO FAD 41 trivial commutation 41 FAS #R Share 41 ROFE 41 accrue thereon 41 loss carryforward 41 Payment #R 41 E#.# billion [002] 41 Lump sums 41 P1 #,#,#.# 41 Rollover Amount 41 subchapter C 41 MTTF receipts 41 Purchase Warrant entitles 41 Taxpayer Identification Number 41 Equity indexed annuities 41 A#.# #.#c 41 From Operations AFFO 41 Depositary Share 41 reinsurance commutations 41 hereafter tendered 41 postretirement obligations 41 farmstead exclusion 41 Appreciation Rights 41 RUR#.# [006] 41 taxpayer itemizes deductions 41 Danish kroner DKK 41 merchant chargebacks 41 USGAAP 41 EBITDAO 41 human soluble VEGF 41 DPSPs 41 Shares issuable upon 41 Subchapter M 41 Jean Madar owns 41 -Commissioner Srinagar Mehraj 41 Qualifying Recognised Overseas 41 MNOK #.# 41 SFAS #R Share 41 AMT disallows certain 41 Repurchased shares 41 undistributed overdistributed net 41 SIFT Rules 41 FCF = 41 CFR § #.# [006] 41 subordinate lien holders 41 Excludes unrealized 41 reasonably estimable 41 OVDI 41 taxable income 41 IRA custodian 41 marginable 40 nondeductible 40 Excluded Shareholders 40 standardized distributable cash 40 SELECTED AVERAGE YIELDS RATES 40 reversionary bonus 40 Subpart F 40 ASC #-#-# 40 FFIs 40 Fully diluted 40 NRPT 40 loss NOL carryforward 40 subchapter S corporation 40 Issuer Amended 40 - -TINDALL 40 FBAR reporting 40 TriNet Notes 40 #l k 40 taxes EBDDT 40 NTAV 40 #M/# 40 non accelerated filer 40 loss carryovers 40 unreduced 40 Headlee rollbacks 40 AngloGold Ashanti ADSs 40 USD#.#m USD#.# [002] 40 advanceable 40 Claymore Closed End 40 unexercised warrants 40 allowable deductions 40 undepreciated real estate 40 NOPAT 40 Normalised earnings 40 normalized FFO guidance 40 Core FFO 40 Telephone Excise Tax Refund 40 uncertificated 40 depreciable property 40 JOE TARANTO 40 ROTH IRA 40 RRSP TFSA 40 FBAR filing 40 Adjusted EBT 40 tCO2e 40 FDIC indemnification 40 jointly trusteed 40 Comstar GDR 40 Tender Expiration Date 40 NOL carryback 40 distributable 40 applicable 40 unitrust 40 joint Clairvest CEP 40 Option entitles 40 AUX Offer 40 Pot trimmers 40 adversely affect Waste Connections 40 credits SRECs 40 liquidate REO 40 nonGAAP 40 CurrencyShares SM Exchange Traded 40 Perpetual PIERS 40 Taxable Income 40 - Adjusted [029] 40 Pro forma EPS 40 LIFO adjustment 40 Installment Agreement 40 BlackRock LTIP shares 40 NOL carryforward 40 - Adjusted [010] 40 shares issuable thereunder 40 f Reflects 40 depreciation depletion amortization 40 sole proprietorships partnerships 40 Partially offset 40 DAC unlock 40 Act FMSA 40 Agent Warrant entitles 40 RRIF withdrawals 40 income1 40 - Adjusted [026] 40 IRA Roth IRA 40 Impose 40 - Non GAAP [018] 40 undeducted contributions 40 c Excludes 40 Additional Entitlements 40 Assessed Value 40 #R Share Based 40 QTDP Program 40 EBITD 40 thresholds indexed 40 Income Tax Withholding 40 Consent Fees 40 CGAAP 40 QSPEs 40 diluted share 40 capitalizable 40 BVPS 40 reasonably determinable 40 advalorem 40 HK#.# cents [002] 40 EITF #-#-# 40 Standard #R Share 40 Unearned premium 40 SFSB transaction 40 mandatorily redeemable 40 TradeMarkCo Note 40 HNTE 40 Recalculation 40 TIPRA 40 adjusted 40 Consolidated OIBDA 40 MINIMUM REQUIREMENTS 40 Interest Amount 40 b Vernon Supp 40 FAS#R 40 ILIT 40 id = #,# [002] 40 Fairquest 40 Chelopech Mining EAD 40 TRUPS 40 LIFO inventory 40 SOUTHWEST Soil moisture 40 POMIS 40 prefund retiree health 40 EUR -#.# -#.# [001] 40 Chinese Yuan Renminbi 40 recharacterizing 40 nonowner 40 UGMA UTMA 40 JGTRRA 40 #.# subds [001] 40 purposes Torchmark defers 40 rent escalations 40 UYG Fund 40 Option Schemes 40 resident unitholders Keyera 40 MR Civ 40 Medcohealth Solutions 40 Huarun minority interest 40 Miscellaneous Deductions 40 Traditional IRAs 40 DAC unlocking 39 Stapled Securities 39 non forfeitable dividends 39 #.#mln rub [004] 39 Units issuable upon 39 § #-#.# [003] 39 simplest Form #EZ 39 XAA MXA 39 Antler Creek Shares 39 noncurrent liabilities 39 receive nonforfeitable dividends 39 proforma EPS 39 Properly structured 39 Capitalised terms 39 = Reconciliation [017] 39 distributable income 39 current NAREIT definition 39 FFO allocable 39 #.# subd [006] 39 Ps.#.# [005] 39 excludes noncash 39 employer PRSI 39 cashable 39 SAYE schemes 39 Income Applicable 39 actuarial valuations 39 La. Code Civ 39 b Relates 39 COGP 39 Distribution FAD 39 Realised gains 39 escrowed funds 39 table reconciles 39 Internal Revenue Code § 39 -triseries 39 Std msg charges 39 Form W 4V 39 noninterest expense partially offset 39 nondeductible IRA 39 No. #R SFAS 39 Click TH/TRADING# 39 OPEB liabilities 39 remunerate 39 nsurance 39 IAS# accounting 39 Transferability 39 QPRT 39 vii IBC 39 APB# 39 UNII Balance Average 39 assets RoA 39 pershare 39 classifi ed 39 interim condensed consolidated 39 - AdjusETON 39 mini Isas 39 TEB adjustment 39 EUR#.#b 39 alternate payee 39 DMAP coupon 39 OLTV ratio 39 § #.#-# [001] 39 Consulting Altus Geomatics 39 FCDUs 39 MSEK -# [002] 39 statutorily prescribed 39 b Represents 39 USD#.#m USD#.# [001] 39 Exchangeable Debentures 39 contingently convertible debt 39 accretable yield 39 NJSA #:#-# [004] 39 No. #R Consolidation 39 escheatment 39 La.Code Crim.P. art 39 noninterest expense totaled 39 efficiency ratio teb 39 AFFO payout ratio 39 PIK Interest 39 Company noncontributory defined 39 reached Dhs#.#m 39 file Form #EZ 39 mandatorily convertible 39 TransCanada Declares Quarterly 39 LUR 39 Mandatory Convertible Notes 39 Promotions.com subsidiary 39 CDFS joint ventures 39 EAST TEXAS Soil moisture 39 CENTRAL Soil moisture 39 Prohibit 39 readily determinable 39 catastrophe reinsurance reinstatement 39 adopting SFAS #R 39 non forfeitable 39 Soil moisture ranged 39 Evercore LP 39 Wyo. Stat 39 Medicare Advantage MLR 39 calculate DSO uses 39 Senior Exchangeable Notes 39 Statement #R 39 Non FT Units 39 nonconvertible debt 39 QFLP 39 Flow Through Warrant 39 adjusted distributable cash 39 NPVs 39 Ad valorem 39 RON# [002] 39 Standardized distributable cash 39 Latvia Ingrida Udre 39 Cancellation fees 39 FRS# accounting standard 39 Comparable FFO 39 IRA withdrawals 39 repatriable 39 P#D [001] 39 Paid Ordinary 39 NOTE CO PTY 39 Expense ratios 39 Headlee rollback 39 infrequently occurring 39 CHESS Depository Interests 39 Unitholder Distributions 39 Reclassifications 39 Enlarged Share 39 NTD#.# USD1 39 EUR -#.# [001] 39 human IgG2 monoclonal 39 non itemizers 39 - Adjusted [031] 39 Ms. Nalbantoglu 39 testamentary trusts 39 mandatorily redeemable preferred 39 Adjusted EBITDA1 39 Citi Instalment 39 #CCF 39 Realised Earnings 39 PPF NSC 39 Payout ratios 39 subchapter S 39 nonroutine income 39 unrealized derivative gain 39 Independent.ie reserve 39 technicians RadNet 39 ROC Preferred 39 applied prospectively 39 taxexempt 39 - - [094] 39 Abatements 39 Reorganized Wellman 39 Total Capitalization 39 = Earnings [013] 39 PLN #.#mn [001] 39 Broker Warrant 39 operatingincome 39 Code Sec 39 - - Non GAAP [007] 39 Applicants MUST 39 Preference Share 39 levelized 39 IHT liability 39 BGSS 39 permitted Miguel Auza 39 NCO GROUP INC. 39 Optionholder 39 uncollectible accounts receivable 39 APRA regulated 39 paycheck withholdings 39 XGen Nevis Island 39 excluding reimbursables 39 Finder Option 39 RSUs vest 39 condensed consolidated balance sheets 39 RAML 39 ofapproximately 39 Fortune Brands Declares Regular 39 REQUIREMENTS FOR INDIVIDUALS Individuals 39 Eligible Shareholder 39 ACCA CIMA 39 sheltered annuity 39 Subsection b 39 Schedule UTP 39 Total Leverage Ratio 39 Adjusted EBITDAX 39 Verena trades 39 intestacy rules 39 CSRS Offset 39 Fully Taxed EPS 39 depreciation noncash 39 YonY 39 competitively procured pursuant 39 irrecoverable VAT 39 reconciles GAAP 39 Declared distributions 39 unrealized derivative 39 Transferee 39 calculating distributable cash 39 Fee Disclosure 38 Conversion Date 38 FICA withholding 38 employers PRSI 38 OREO write downs 38 Sponsored REITs 38 imputation credits 38 fin div 38 CAGIT 38 Copano commodity 38 PERLS V 38 Minimum Sum 38 RUR #.#bn [001] 38 earnings pershare 38 Kasasa Saver account 38 Application Monies 38 Pari passu 38 temporary impairments OTTI 38 earnout provision 38 receipted expenses 38 certificates evidencing 38 Prepayment Penalty 38 comparedto 38 IETU 38 maxi ISA 38 CFFO 38 § #-#.# [001] 38 fluid viscosity 38 Code § #A [002] 38 profitsharing 38 LPT Agreement 38 IRP5 38 Mr Tikolevu 38 Finders Warrants 38 amortise 38 Borrowing Fee 38 NPREIT 38 medically underwritten 38 Distributable Income 38 -GUSTAV SANDSTROM 38 Deducting 38 Stapled Units 38 totaled EUR#.# 38 ACA ACCA 38 MSR hedging 38 Bombay Tenancy 38 donee 38 Warrant Warrant 38 inter vivos trust 38 pa pro rata 38 -Murabayashi 38 RUB1 38 optionholder 38 #,#,# #,#,# -DH Ellis Burks 38 Detachable Warrants 38 Tax CGT 38 Increase 38 Reduce 38 PDP MLR 38 AIFMs 38 Contingent Consideration 38 expire unexercised 38 Valuation allowance 38 Insiders subscribed 38 BPLP 38 activation deactivation 38 HK#.# cents [001] 38 pro rata 38 Hardwoods USLP 38 EBITDA1 38 #A COPs 38 recharacterized 38 fiscals #-# 38 foreign currency remeasurement 38 STERIS calculation 38 VATable 38 completing Retraction Request 38 Timeshare segment 38 GASB Statement No. 38 EUR1 #.#m 38 Section #EC 38 miscellaneous itemized deduction 38 ISRIA article 38 estimated undiscounted 38 Common Tangible Equity 38 assured shorthold tenancies 38 Realized Earnings 38 Cash Flow Swap 38 Individual Annuities segment 38 vii Dynamic 38 Drill composites 38 contingently 38 Beneficial unitholders 38 PPF levy 38 AOCI 38 diluted EPS 38 #'# #'# [002] 38 Winfrey headmistress 38 Raise 38 referable 38 Settlement Amount 38 exercisability 38 c Includes 38 beta coefficient 38 Subordinate Voting Share 38 Comparative Figures 38 translation adjustment 38 Duty Entitlement Passbook Scheme 38 Injunctive relief 38 Ps.7 38 LIFO reserve 38 Non GAAP adjusted EBITDA 38 de minimis exception 38 ad valorem taxation 38 Furnished Holiday Lettings 38 Less Taxable equivalent 38 warranty accruals 38 ITEAs 38 Proventure 38 Section #L 38 Asset Retirement Obligations 38 AutoZone repurchased 38 EBDDT 38 Settlor 38 DipPFS 38 Optionees 38 FSP FAS #-# 38 Positively impacting 38 MSR impairment 38 Exempt Exempt Tax 38 Married Filing Separately 38 Adjusted Homebuilding EBITDA 38 -BKD Technologies 38 Nexaira BCII router 38 taxables 38 EBTs 38 recoupments 38 IRAs Roth IRAs 38 Wajciechowski 38 excluding unrealized derivative 38 = Earnings [026] 38 Itemized deductions 38 Convertible Preferred Shares 38 Terminating Fund 38 NOK#.# [006] 38 FAS# R 38 MFG Ordinary Shares 38 IRA Individual Retirement 38 exercised Pinetree 38 Stapled Unit 38 Ownership Limitation 38 Reset Cashback 38 adopted SFAS #R 38 #.# mills 38 SFAS No.# Accounting 38 Lump sum payments 38 realizable value 38 carryback 38 must disenthrall ourselves 38 Swap Dealer 38 Industry Classification Benchmark ICB 38 balance UPB 38 fully franked dividends 38 excluding nonrecurring 38 PRSI ceiling 38 Nuveen taxable closed 38 OREO valuation 38 Westpac SPS 38 interfund 38 Issuer 38 grantor trusts 38 FTES 38 Real disposable incomes 38 sheltered annuities 38 Assured Shorthold Tenancies 38 LIFO inventory valuation 38 Adjusted OIBDA excludes 38 Normalizing adjustments 38 French Gaap 38 nonqualifying hedges 38 quantified emission 38 realizability 38 SEK -#.# -#.# [001] 38 noninterest expense decreased 38 http:/www.irs.gov/newsroom/article/0 id = #,goalpost padding 38 LIFO accounting 38 benefits OPEB liability 38 Sec #C 38 UZS 38 transferable exchangeable 38 Azimut Qualified Person 38 unitholder distributions 38 Distribution Reinvestment Plan DRIP 38 Eurocents 38 FERS retirees 38 adjusted EBITA 38 Graniz Loan 38 FFO Fully Diluted 38 laddered portfolio 38 deductability 38 Required Minimum Distributions 38 incometax 38 underlift 38 Bonterra Trust 38 Assessed valuations 38 depreciable real estate 38 #.#-# [020] 38 adjustable Showa 38 Hedging Activities 38 ESPP 38 principal paydowns 38 non recourse RISPERDAL 38 Qualcomm Strategic Initiatives 38 Deduct Reversal 38 tenant vacates 38 Inc HGIC 38 Growthpoint linked 38 issuable pursuant 38 #,#.# Unearned premiums 38 SCITI 38 - NET INCOME [020] 38 Norwegian kroner NOK 38 Convertible Preference Shares 38 CICA Section