Sisecam Resources (SIRE) 10-Q 6 May 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	Apr. 29, 2016
Document Information [Line Items]
Entity Registrant Name	Ciner Resources LP
Entity Central Index Key	1,575,051
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Amendment Flag	false
Common Unitholders
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		9,877,873
Subordinated Units
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		9,775,500
General Partner
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		399,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 22.9	$ 20.4
Accounts receivable, net	34.2	33.8
Accounts receivable - ANSAC	47.6	52.2
Due from affiliates, net	8.1	11.9
Inventory	28.3	26.4
Other current assets	1.1	2.2
Total current assets	142.2	146.9
Property, plant and equipment, net	254.2	255.2
Other non-current assets	21.2	21.1
Total assets	417.6	423.2
Current liabilities:
Accounts payable	14.6	13.4
Due to affiliates	3.1	4.6
Accrued expenses	29.6	25.2
Total current liabilities	47.3	43.2
Long-term debt	103.5	110
Other Liabilities, Noncurrent	7	6.8
Total liabilities	$ 157.8	$ 160
Commitments and Contingencies
Equity:
General partner unitholders - Ciner Resource Partners LLC (0.4 units issued and outstanding at March 31, 2016 and December 31, 2015, respectively)	$ 4	$ 4
Accumulated other comprehensive loss	(2.7)	(2.1)
Partners’ capital attributable to Ciner Resources LP	154.4	156
Non-controlling interest	105.4	107.2
Total equity	259.8	263.2
Total liabilities and partners’ equity	417.6	423.2
Common Unitholders
Equity:
Common and subordinated unitholders	110.3	110.8
Subordinated Units
Equity:
Common and subordinated unitholders	$ 42.8	$ 43.3

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Mar. 31, 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	9,864,835	9,831,452
Common and subordinated units outstanding	9,864,835	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 STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME Statement - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Net sales	$ 114.4	$ 120.4
Cost of products sold	80.2	82.4
Selling, general and administrative expenses	5.8	4.9
Depreciation, depletion and amortization expense	6.2	5.6
Total operating costs and expenses	92.2	92.9
Operating income	22.2	27.5
Other income/(expenses):
Interest expense, net	(0.9)	(0.9)
Other, net	(0.2)	(0.1)
Total other income/(expense), net	(1.1)	(1)
Net income	21.1	26.5
Net income attributable to non-controlling interest	11	13.7
Net income attributable to Ciner Resources LP	10.1	12.8
Other comprehensive income/(loss):
Income/(loss) on derivative financial instruments	(1.1)	(2)
Comprehensive income	20	24.5
Comprehensive income attributable to non-controlling interest	10.5	12.7
Comprehensive income attributable to Ciner Resources LP	$ 9.5	$ 11.8
Common unit
Other comprehensive income/(loss):
Net income per common and subordinated unit (basic and diluted) (dollars per share)	$ 0.51	$ 0.64
Weighted average common and subordinated units outstanding (basic and diluted) (shares)	9,790,537	9,787,434
Subordinated Units
Other comprehensive income/(loss):
Net income per common and subordinated unit (basic and diluted) (dollars per share)	$ 0.51	$ 0.64
Weighted average common and subordinated units outstanding (basic and diluted) (shares)	9,775,500	9,775,500

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Net income	$ 21.1	$ 26.5
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion and amortization expense	6.3	5.7
Equity-based compensation expense	0	0.1
Other non-cash items	0.2	0.2
Changes in operating assets and liabilities:
Accounts receivable, net	(0.4)	4.1
Accounts receivable - ANSAC	4.6	5.3
Due from affiliates, net	3.8	0.1
Inventory	(2.1)	(6)
Other current and other non-current assets	1	0.4
Increase/(decrease) in:
Accounts payable	(0.3)	2.9
Due to affiliates	(1.6)	(2.4)
Accrued expenses and other liabilities	4.2	(2.2)
Net cash provided by operating activities	36.8	34.7
Cash flows from financing activities:
Repayments on Ciner Wyoming credit facility	(6.5)	0
Distributions	(23.4)	(21.5)
Distributions to non-controlling interest	(12.3)	(10.9)
Net cash used in financing activities	(29.9)	(21.5)
Net increase/(decrease) in cash and cash equivalents	2.5	5.4
Cash and cash equivalents at beginning of period	20.4	31
Cash and cash equivalents at end of period	22.9	36.4
Capital expenditures	(4.4)	(7.8)
Net cash used in investing activities	(4.4)	(7.8)
Common Units
Cash flows from financing activities:
Distributions	(5.5)	(5.2)
General Partner
Cash flows from financing activities:
Distributions	(0.2)	(0.2)
Subordinated Units
Cash flows from financing activities:
Distributions	$ (5.4)	$ (5.2)

CONSOLIDATED STATEMENTS OF EQUI

CONSOLIDATED STATEMENTS OF EQUITY Statement - USD ($) $ in Millions	Total	Accumulated Other Comprehensive Loss	Partners’ Capital Attributable to Ciner Resources LP Equity	Non-controlling Interests	Common Units	Common UnitsPartnership units	Subordinated Units	Subordinated UnitsPartnership units	General Partner	General PartnerPartnership 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	26.5		12.8	13.7		6.3		6.3		0.2
Distributions	(21.5)		(10.6)	(10.9)	$ (5.2)	(5.2)	$ (5.2)	(5.2)	$ (0.2)	(0.2)
Other comprehensive income/(loss)	(2)	(1)	(1)	(1)		0		0		0
BALANCE, end of period at Mar. 31, 2015	251.6	(1.4)	148.8	102.8		107.3		39		3.9
BALANCE, beginning of period at Dec. 31, 2015	263.2	(2.1)	156	107.2		110.8		43.3		4
Increase (decrease) in shareholders' equity
Net income	21.1		10.1	11		5		4.9		0.2
Distributions	(23.4)		(11.1)	(12.3)	$ (5.5)	(5.5)	$ (5.4)	(5.4)	$ (0.2)	(0.2)
Other comprehensive income/(loss)	(1.1)	(0.6)	(0.6)	(0.5)
BALANCE, end of period at Mar. 31, 2016	$ 259.8	$ (2.7)	$ 154.4	$ 105.4		$ 110.3		$ 42.8		$ 4

CORPORATE STRUCTURE AND SUMMARY

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
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 March 31, 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 three month period ended March 31, 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.

NET INCOME PER UNIT AND CASH DI

NET INCOME PER UNIT AND CASH DISTRIBUTION	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
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 months ended March 31, 2016 and March 31, 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 (In millions, except per unit data) 2016 2015 Numerator: Net income attributable to Ciner Resources LP $ 10.1 $ 12.8 Less: General partner’s interest in net income 0.2 0.2 Total limited partners’ interest in net income $ 9.9 $ 12.6 Denominator: Weighted average limited parter units outstanding: Common - Public and Ciner Holdings (basic and diluted) 9.8 9.8 Subordinated - Ciner Holdings (basic and diluted) 9.8 9.8 Weighted average limited partner units outstanding 19.6 19.6 Net income per limited partner units: Common - Public and Ciner Holdings (basic and diluted) $ 0.51 $ 0.64 Subordinated - Ciner Holdings (basic and diluted) $ 0.51 $ 0.64 The calculation of limited partners’ interest in net income is as follows: Three Months Ended (In millions, except per unit data) 2016 2015 Net income attributable to common unitholders: Distributions (a) $ 5.6 $ 5.3 (Distributions in excess of net income)/undistributed earnings (0.6 ) 1.0 Common unitholders’ interest in net income $ 5.0 $ 6.3 Net income attributable to subordinated unitholders: Distributions (a) $ 5.5 $ 5.3 (Distributions in excess of net income)/undistributed earnings (0.6 ) 1.0 Subordinated unitholders’ interest in net income $ 4.9 $ 6.3 (a) Distributions declared per unit for the period $ 0.564 $ 0.538 Quarterly Distribution On April 13, 2016 , the Partnership declared its first quarter 2016 quarterly cash distribution of $0.5640 per unit. The quarterly cash distribution is payable on May 13, 2016 to unitholders of record on April 29, 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. 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	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY Inventory consisted of the following: As of (In millions) March 31, December 31, Raw materials $ 10.8 $ 9.1 Finished goods 10.7 10.7 Stores inventory 27.6 27.1 Total $ 49.1 $ 46.9 Less: Stores inventory reclassed to other non-current assets (20.8 ) (20.5 ) Inventory - current $ 28.3 $ 26.4

DEBT

DEBT	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
DEBT	DEBT Long-term debt consisted of the following: As of (In millions) March 31, December 31, Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, bearing an average monthly interest rate of 0.30% at March 31, 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 average monthly interest rate of 0.30% at March 31, 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 2.11% at March 31, 2016 and 2.07% at December 31, 2015 83.5 90.0 Total debt $ 103.5 $ 110.0 Current portion of long-term debt — — Total long-term debt $ 103.5 $ 110.0 Aggregate maturities required on long-term debt at March 31, 2016 are due in future years as follows: (In millions) Amount 2017 $ 8.6 2018 $ 94.9 Total $ 103.5

OTHER NON-CURRENT LIABILITIES (

OTHER NON-CURRENT LIABILITIES (Notes)	3 Months Ended
	Mar. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Other non-current liabilities	OTHER NON-CURRENT LIABILITIES Other non-current liabilities consisted of the following: As of (In millions) March 31, December 31, Reclamation reserve $ 4.4 $ 4.5 Derivative instruments and hedges, fair value liabilities 2.6 2.3 Total $ 7.0 $ 6.8 A reconciliation of the Partnership’s reclamation reserve liability is as follows: For the period ended (In millions) March 31, December 31, Beginning reclamation reserve balance $ 4.5 $ 4.2 Accretion expense 0.1 0.3 Reclamation adjustments $ (0.2 ) $ — Ending reclamation reserve balance $ 4.4 $ 4.5

EMPLOYEE COMPENSATION

EMPLOYEE COMPENSATION	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
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 $0.6 million and $2.2 million for the three months ended March 31, 2016 and 2015 , respectively. The decrease in pension costs during the three months ended March 31, 2016 of $1.6 million 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 March 31, 2016 and 2015 were $0.4 million and $0.3 million 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 $22.3 million and $21.3 million at March 31, 2016 and December 31, 2015 , respectively. The Partnership’s allocated portion of postretirement benefit costs were $0.4 million and $0.1 million for the three months ended March 31, 2016 and 2015 , respectively.

EQUITY - BASED COMPENSATION (No

EQUITY - BASED COMPENSATION (Notes)	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
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 March 31, 2016 , subject to further adjustment as provided in the Plan, a total of 845,519 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 There were no grants of non-employee director awards during the three months ended March 31, 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: Three Months Ended Three Months Ended (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 33,383 21.27 1,112 22.54 Vested — — (2,552 ) 25.70 Unvested at the end of the period 33,383 $ 21.27 14,419 $ 24.93 (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 March 31, 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. As of March 31, 2016 , we had no TR Performance Unit Awards outstanding. 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: Three Months Ended Three Months Ended (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 Unvested at the end of the period — $ — 7,658 $ 35.72 (1) Determined by dividing the aggregate grate 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: Three Months Ended Three Months Ended 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 $ 0.7 1.96 $ 0.3 1.61 Performance-based units — N/A 0.2 1.76 Total $ 0.7 $ 0.5

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE LOSS (Notes)	3 Months Ended
	Mar. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
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 March 31, 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 (0.9 ) Amounts reclassified from accumulated other comprehensive loss 0.3 Net current period other comprehensive loss (0.6 ) Balance at March 31, 2016 $ (2.7 ) 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 (In millions) 2016 2015 Unrealized gain/(loss) on derivatives: Mark to market adjustment on interest rate swap contracts $ (0.5 ) $ (0.5 ) Mark to market adjustment on natural gas forward contracts (0.4 ) (1.5 ) Mark to market adjustment on foreign exchange forward contracts (0.2 ) — Income/(loss) on derivative financial instruments $ (1.1 ) $ (2.0 ) 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 Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (In millions) 2016 2015 Details about other comprehensive income/(loss) components: Gains and losses on cash flow hedges: Interest rate swap contracts $ 0.1 $ 0.3 Interest expense Natural gas forward contracts $ 0.2 $ — Cost of products sold Total reclassifications for the period $ 0.3 $ 0.3

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
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 $33.9 million as of March 31, 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 March 31, 2016 .

AGREEMENTS AND TRANSACTIONS WIT

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
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 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 (In millions) 2016 2015 OCI Enterprises Inc. $ — $ 2.2 Ciner Corp 3.9 1.0 ANSAC (1) 0.7 0.8 Total selling, general and administrative expenses - Affiliates $ 4.6 $ 4.0 (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 March 31, 2016 and 2015 , these costs were $0.4 million and $2.6 million , respectively. Net sales to affiliates were as follows: Three Months Ended (In millions) 2016 2015 ANSAC $ 63.4 $ 64.0 OCI Alabama LLC — 1.4 Total $ 63.4 $ 65.4 The Partnership had due from/to with affiliates as follows: As of (In millions) March 31, December 31, March 31, December 31, Due from affiliates Due to affiliates Ciner Enterprises $ 0.1 $ — $ — $ — Ciner Corp 5.4 7.1 1.9 1.9 Ciner Resources Europe NV 2.6 4.8 — — Other — — 1.2 2.7 Total $ 8.1 $ 11.9 $ 3.1 $ 4.6

MAJOR CUSTOMERS AND SEGMENT REP

MAJOR CUSTOMERS AND SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
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 (In millions) 2016 2015 Domestic $ 47.9 $ 48.6 International ANSAC 63.4 64.0 Other 3.1 7.8 Total international 66.5 71.8 Total net sales $ 114.4 $ 120.4

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
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 $73.5 million and $74.0 million at March 31, 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 $17.9 million and $15.8 million at March 31, 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 $3.6 million at March 31, 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 March 31, 2016 . The following table presents the fair value of derivative assets and liability derivatives and the respective balance sheet locations as of: Assets Liabilities March 31, December 31, March 31, December 31, (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 $ 1.4 Accrued Expenses $ 0.8 Natural gas forward contracts - current — — Accrued Expenses 1.1 Accrued Expenses 1.0 Natural gas forward contracts - non-current — — Other non-current liabilities 2.6 Other non-current liabilities 2.3 Foreign exchange forward contracts $ — $ — Accrued Expenses $ 0.2 $ — Total derivatives designated as hedging instruments $ — $ — $ 5.3 $ 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 $ 5.3 $ 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	3 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Distribution Declaration On April 13, 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 $20.0 million . This distribution is payable on May 6, 2016 . On April 13, 2016 , the Partnership declared a cash distribution approved by the board of directors of its general partner. The cash distribution for the first quarter of 2016 of $0.5640 per unit will be paid on May 13, 2016 to unitholders of record on April 29, 2016 .

CORPORATE STRUCTURE AND SUMMA20

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	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 March 31, 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 three month period ended March 31, 2016 from those disclosed in the 2015 Annual Report.
Non-controlling Interests	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	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	Subsequent Events We have evaluated subsequent events through the filing date of this Quarterly Report on Form 10-Q.
Recently Issued Accounting Pronouncements	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.

NET INCOME PER UNIT AND CASH 21

NET INCOME PER UNIT AND CASH DISTRIBUTION (Tables)	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Calculation of net income per unit	Three Months Ended (In millions, except per unit data) 2016 2015 Numerator: Net income attributable to Ciner Resources LP $ 10.1 $ 12.8 Less: General partner’s interest in net income 0.2 0.2 Total limited partners’ interest in net income $ 9.9 $ 12.6 Denominator: Weighted average limited parter units outstanding: Common - Public and Ciner Holdings (basic and diluted) 9.8 9.8 Subordinated - Ciner Holdings (basic and diluted) 9.8 9.8 Weighted average limited partner units outstanding 19.6 19.6 Net income per limited partner units: Common - Public and Ciner Holdings (basic and diluted) $ 0.51 $ 0.64 Subordinated - Ciner Holdings (basic and diluted) $ 0.51 $ 0.64
Schedule of the Allocation of Net Income	Three Months Ended (In millions, except per unit data) 2016 2015 Net income attributable to common unitholders: Distributions (a) $ 5.6 $ 5.3 (Distributions in excess of net income)/undistributed earnings (0.6 ) 1.0 Common unitholders’ interest in net income $ 5.0 $ 6.3 Net income attributable to subordinated unitholders: Distributions (a) $ 5.5 $ 5.3 (Distributions in excess of net income)/undistributed earnings (0.6 ) 1.0 Subordinated unitholders’ interest in net income $ 4.9 $ 6.3 (a) Distributions declared per unit for the period $ 0.564 $ 0.538
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 (Tables)

INVENTORY (Tables)	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Schedule of inventory	Inventory consisted of the following: As of (In millions) March 31, December 31, Raw materials $ 10.8 $ 9.1 Finished goods 10.7 10.7 Stores inventory 27.6 27.1 Total $ 49.1 $ 46.9 Less: Stores inventory reclassed to other non-current assets (20.8 ) (20.5 ) Inventory - current $ 28.3 $ 26.4

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Components of long-term debt	Long-term debt consisted of the following: As of (In millions) March 31, December 31, Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, bearing an average monthly interest rate of 0.30% at March 31, 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 average monthly interest rate of 0.30% at March 31, 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 2.11% at March 31, 2016 and 2.07% at December 31, 2015 83.5 90.0 Total debt $ 103.5 $ 110.0 Current portion of long-term debt — — Total long-term debt $ 103.5 $ 110.0
Aggregate maturities on long-term debt	Aggregate maturities required on long-term debt at March 31, 2016 are due in future years as follows: (In millions) Amount 2017 $ 8.6 2018 $ 94.9 Total $ 103.5

OTHER NON-CURRENT LIABILITIES24

OTHER NON-CURRENT LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Other Noncurrent Liabilities [Table Text Block]	As of (In millions) March 31, December 31, Reclamation reserve $ 4.4 $ 4.5 Derivative instruments and hedges, fair value liabilities 2.6 2.3 Total $ 7.0 $ 6.8
Schedule of other non-current liabilities	For the period ended (In millions) March 31, December 31, Beginning reclamation reserve balance $ 4.5 $ 4.2 Accretion expense 0.1 0.3 Reclamation adjustments $ (0.2 ) $ — Ending reclamation reserve balance $ 4.4 $ 4.5

EQUITY - BASED COMPENSATION (Ta

EQUITY - BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Restricted Unit Award Activity	The following table presents a summary of activity on the Time Restricted Unit Awards: Three Months Ended Three Months Ended (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 33,383 21.27 1,112 22.54 Vested — — (2,552 ) 25.70 Unvested at the end of the period 33,383 $ 21.27 14,419 $ 24.93
Schedule of Nonvested Unit Activity	The following table presents a summary of activity on the TR Performance Unit Awards: Three Months Ended Three Months Ended (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 Unvested at the end of the period — $ — 7,658 $ 35.72 (1) Determined by dividing the aggregate grate 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: Three Months Ended Three Months Ended 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 $ 0.7 1.96 $ 0.3 1.61 Performance-based units — N/A 0.2 1.76 Total $ 0.7 $ 0.5
Schedule of Unrecognized Compensation Cost, Nonvested Awards [Table Text Block]	Three Months Ended Three Months Ended 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 $ 0.7 1.96 $ 0.3 1.61 Performance-based units — N/A 0.2 1.76 Total $ 0.7 $ 0.5

ACCUMULATED OTHER COMPREHENSI26

ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE LOSS (Tables)	3 Months Ended
	Mar. 31, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Gains and Losses on Cash Flow Hedges (In millions) Balance at December 31, 2015 $ (2.1 ) Other comprehensive loss before reclassification (0.9 ) Amounts reclassified from accumulated other comprehensive loss 0.3 Net current period other comprehensive loss (0.6 ) Balance at March 31, 2016 $ (2.7 )
Comprehensive Income (Loss) [Table Text Block]	Three Months Ended (In millions) 2016 2015 Unrealized gain/(loss) on derivatives: Mark to market adjustment on interest rate swap contracts $ (0.5 ) $ (0.5 ) Mark to market adjustment on natural gas forward contracts (0.4 ) (1.5 ) Mark to market adjustment on foreign exchange forward contracts (0.2 ) — Income/(loss) on derivative financial instruments $ (1.1 ) $ (2.0 )
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	Three Months Ended Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (In millions) 2016 2015 Details about other comprehensive income/(loss) components: Gains and losses on cash flow hedges: Interest rate swap contracts $ 0.1 $ 0.3 Interest expense Natural gas forward contracts $ 0.2 $ — Cost of products sold Total reclassifications for the period $ 0.3 $ 0.3

AGREEMENTS AND TRANSACTIONS W27

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES (Tables)	3 Months Ended
	Mar. 31, 2016
Costs Charged by Affiliates
Related Party Transaction [Line Items]
Schedule of related party transactions	The total costs charged to the Partnership by affiliates were as follows: Three Months Ended (In millions) 2016 2015 OCI Enterprises Inc. $ — $ 2.2 Ciner Corp 3.9 1.0 ANSAC (1) 0.7 0.8 Total selling, general and administrative expenses - Affiliates $ 4.6 $ 4.0 (1) ANSAC allocates its expenses to its members using a pro rata calculation based on sales.
Net Sales to Affiliates
Related Party Transaction [Line Items]
Schedule of related party transactions	Net sales to affiliates were as follows: Three Months Ended (In millions) 2016 2015 ANSAC $ 63.4 $ 64.0 OCI Alabama LLC — 1.4 Total $ 63.4 $ 65.4
Receivables and Payables with Affiliates
Related Party Transaction [Line Items]
Schedule of related party transactions	he Partnership had due from/to with affiliates as follows: As of (In millions) March 31, December 31, March 31, December 31, Due from affiliates Due to affiliates Ciner Enterprises $ 0.1 $ — $ — $ — Ciner Corp 5.4 7.1 1.9 1.9 Ciner Resources Europe NV 2.6 4.8 — — Other — — 1.2 2.7 Total $ 8.1 $ 11.9 $ 3.1 $ 4.6

MAJOR CUSTOMERS AND SEGMENT R28

MAJOR CUSTOMERS AND SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Schedule of sales by geographic area	The net sales by geographic area are as follows: Three Months Ended (In millions) 2016 2015 Domestic $ 47.9 $ 48.6 International ANSAC 63.4 64.0 Other 3.1 7.8 Total international 66.5 71.8 Total net sales $ 114.4 $ 120.4

FAIR VALUE MEASUREMENTS Fair Va

FAIR VALUE MEASUREMENTS Fair Value of derivatives assets and liabilities (Tables)	3 Months Ended
	Mar. 31, 2016
Table Text Block Supplement [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Assets Liabilities March 31, December 31, March 31, December 31, (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 $ 1.4 Accrued Expenses $ 0.8 Natural gas forward contracts - current — — Accrued Expenses 1.1 Accrued Expenses 1.0 Natural gas forward contracts - non-current — — Other non-current liabilities 2.6 Other non-current liabilities 2.3 Foreign exchange forward contracts $ — $ — Accrued Expenses $ 0.2 $ — Total derivatives designated as hedging instruments $ — $ — $ 5.3 $ 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 $ 5.3 $ 4.1

CORPORATE STRUCTURE AND SUMMA30

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Mar. 31, 2016USD ($)
Corporate Structure and Ownership [Line Items]
Members' Equity	$ 0.510
Members' Equity Attributable to Noncontrolling Interest	$ 0.490

NET INCOME PER UNIT AND CASH 31

NET INCOME PER UNIT AND CASH DISTRIBUTION - Percentage allocation of distributions (Details)	3 Months Ended
	Mar. 31, 2016$ / shares
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 32

NET INCOME PER UNIT AND CASH DISTRIBUTION - Calculation of net income per unit (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income attributable to Ciner Resources LP	$ 10.1	$ 12.8
Less: General partner’s interest in net income	0.2	0.2
Total limited partners’ interest in net income	$ 9.9	$ 12.6
Total weighted average limited partner units outstanding basic and diluted	19,600,000	19,600,000
Distributions Per General Partnership Unit Outstanding	$ 0.564	$ 0.538
Common unit
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total limited partners’ interest in net income	$ 5	$ 6.3
Weighted average limited partner units outstanding (basic and diluted) (shares)	9,790,537	9,787,434
Net income per limited partner unit (basic and diluted) (dollars per share)	$ 0.51	$ 0.64
Distributions	$ 5.6	$ 5.3
(Distributions in excess of net income)/undistributed earnings	(0.6)	(1)
Subordinated Unitholders
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Total limited partners’ interest in net income	$ 4.9	$ 6.3
Weighted average limited partner units outstanding (basic and diluted) (shares)	9,775,500	9,775,500
Net income per limited partner unit (basic and diluted) (dollars per share)	$ 0.51	$ 0.64
Distributions	$ 5.5	$ 5.3
(Distributions in excess of net income)/undistributed earnings	$ (0.6)	$ (1)

NET INCOME PER UNIT AND CASH 33

NET INCOME PER UNIT AND CASH DISTRIBUTION - Target distributions and marginal percentage interests (Details)	3 Months Ended
	Mar. 31, 2016$ / shares
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)

INVENTORY (Details) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 10.8	$ 9.1
Finished goods	10.7	10.7
Stores inventory	27.6	27.1
Inventory, Gross	49.1	46.9
Stores Inventory (non-current)	(20.8)	(20.5)
Total	$ 28.3	$ 26.4

DEBT - Components of long-term

DEBT - Components of long-term debt (Details) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Debt
Total	$ 103.5	$ 110
Current portion of long-term debt	0	0
Total long-term debt	$ 103.5	$ 110
Variable Rate Demand Revenue Bonds | Principal due October 1, 2018
Debt
Interest rate (as a percent)	0.30%	0.11%
Total	$ 11.4	$ 11.4
Variable Rate Demand Revenue Bonds | Principal due August 1, 2017
Debt
Interest rate (as a percent)	0.30%	0.11%
Total	$ 8.6	$ 8.6
Revolving credit facility
Debt
Interest rate (as a percent)	2.1071%	2.0742%
Total	$ 83.5	$ 90

DEBT - Maturities of long-term

DEBT - Maturities of long-term debt (Details) - USD ($) $ in Millions	Mar. 31, 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	94.9
Total	$ 103.5	$ 110

DEBT - Narrative (Details)

DEBT - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 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

OTHER NON-CURRENT LIABILITIES38

OTHER NON-CURRENT LIABILITIES (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2016	Dec. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]
Reclamation reserve	$ 4.5	$ 4.2	$ 4.4	$ 4.5
Derivative instruments and hedges, fair value liabilities			2.6	2.3
Total			$ 7	$ 6.8
Reclamation reserve
Beginning reclamation reserve balance	4.5	4.2
Accretion expense	0.1	0.3
Reclamation adjustments	(0.2)
Ending reclamation reserve balance	$ 4.4	$ 4.5

EMPLOYEE COMPENSATION (Details)

EMPLOYEE COMPENSATION (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 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	$ 0.6	$ 2.2
Net Change in net periodic costs YTD	(1.6)
Supplemental Employee Retirement Plan, Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Contributions by Ciner Resources Corp	0.4	0.3
Other Postretirement Benefit Plan, Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Net periodic pension cost	0.4	$ 0.1
Benefit obligation	$ 22.3		$ 21.3

EQUITY - BASED COMPENSATION (De

EQUITY - BASED COMPENSATION (Details) - $ / shares		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	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				845,519
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted		0
Restricted Stock Units (RSUs) [Member]
Number of Units
Nonvested at		0	15,859
Granted	[1]	33,383	1,112
Vested		0	(2,552)
Nonvested at		33,383	14,419
Grant-Date Average Fair Value per Unit
Nonvested at		$ 21.27	$ 24.93	$ 21.27	$ 0	$ 25.23
Granted	[1]	21.27	22.54
Vested		0	25.70
Nonvested at		$ 21.27	$ 24.93
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		0	7,658
Nonvested at		0	7,658
Grant-Date Average Fair Value per Unit
Nonvested at	[2]	$ 0	$ 35.72	$ 0	$ 0	$ 35.72
Nonvested at	[2]	$ 0	$ 35.72
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%
[1]	(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 March 31, 2016, as all awards granted are expected to vest.
[2]	Determined by dividing the aggregate grate date fair value of awards by the number of awards issued.

EQUITY - BASED COMPENSATION Unr

EQUITY - BASED COMPENSATION Unrecognized Compensation Expense (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 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	$ 0.7	$ 0.5
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	$ 0.7	$ 0.3
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	1 year 11 months 14 days	1 year 6 months 39 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	$ 0.2
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition		1 year 9 months 2 days

ACCUMULATED OTHER COMPREHENSI42

ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE LOSS Accumulated other comprehensive loss and other comprehensive loss (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Accumulated other comprehensive loss	$ (2.7)		$ (2.1)
Income/(loss) on derivative financial instruments	(1.1)	$ (2)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	0.3	0.3
Other Comprehensive Income (Loss), Net of Tax	(0.6)
Other Comprehensive Income (Loss), before Reclassifications, Net of Tax	(0.9)
Interest rate swap contracts
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income/(loss) on derivative financial instruments	(0.5)	(0.5)
Natural gas forward contracts
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income/(loss) on derivative financial instruments	(0.4)	(1.5)
Foreign Exchange forward contracts
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Income/(loss) on derivative financial instruments	$ (0.2)	$ 0

ACCUMULATED OTHER COMPREHENSI43

ACCUMULATED OTHER COMPREHENSIVE LOSS AND OTHER COMPREHENSIVE LOSS Reclassification out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax	$ 0.3	$ 0.3
Interest Expense	0.9	0.9
Interest rate swap contracts | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest Expense	0.1	0.3
Commodity [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of Goods Sold	$ 0.2	$ 0

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) $ in Millions	Mar. 31, 2016USD ($)
Self-bond agreement for reclamation costs
Other Commitments [Line Items]
Off balance sheet commitment	$ 33.9

AGREEMENTS AND TRANSACTIONS W45

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Costs charged by affiliates (Details) - USD ($) $ in Millions		3 Months Ended
		Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Related Party Transaction [Line Items]
Due from affiliates		$ 8.1		$ 11.9
Due to affiliates		3.1		4.6
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party		4.6	$ 4
Ciner Enterprises [Member]
Related Party Transaction [Line Items]
Due from affiliates		0.1		0
Due to affiliates		0		0
OCI Enterprises Inc.
Related Party Transaction [Line Items]
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party		0	2.2
Ciner Corp
Related Party Transaction [Line Items]
Due from affiliates		5.4		7.1
Due to affiliates		1.9		$ 1.9
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party		3.9	1
ANSAC
Related Party Transaction [Line Items]
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	[1]	$ 0.7	$ 0.8
[1]	ANSAC allocates its expenses to its members using a pro rata calculation based on sales.

AGREEMENTS AND TRANSACTIONS W46

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
ANSAC
Related Party Transaction [Line Items]
Cost of Goods Sold	$ 0.4	$ 2.6

AGREEMENTS AND TRANSACTIONS W47

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Net sales to affiliates (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Related Party Transaction [Line Items]
Net sales to affiliates	$ 63.4	$ 65.4
ANSAC
Related Party Transaction [Line Items]
Net sales to affiliates	63.4	64
OCI Alabama LLC
Related Party Transaction [Line Items]
Net sales to affiliates	$ 0	$ 1.4

AGREEMENTS AND TRANSACTIONS W48

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Receivables from or payables to affiliates (Details) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Due from affiliates	$ 8.1	$ 11.9
Due to affiliates	3.1	4.6
Ciner Enterprises [Member]
Related Party Transaction [Line Items]
Due from affiliates	0.1	0
Due to affiliates	0	0
Ciner Corp
Related Party Transaction [Line Items]
Due from affiliates	5.4	7.1
Due to affiliates	1.9	1.9
Ciner Resources Europe NV
Related Party Transaction [Line Items]
Due from affiliates	2.6	4.8
Due to affiliates	0	0
Other
Related Party Transaction [Line Items]
Due from affiliates	0	0
Due to affiliates	$ 1.2	$ 2.7

MAJOR CUSTOMERS AND SEGMENT R49

MAJOR CUSTOMERS AND SEGMENT REPORTING - Narrative (Details)	3 Months Ended
	Mar. 31, 2016item	Mar. 31, 2016segment	Mar. 31, 2015segment
Segment Reporting [Abstract]
Number of operating segments	1	1	1

MAJOR CUSTOMERS AND SEGMENT R50

MAJOR CUSTOMERS AND SEGMENT REPORTING - Sales by geographic area (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Sales by geographical area
Sales	$ 114.4	$ 120.4
Sales to affiliates	63.4	65.4
ANSAC
Sales by geographical area
Sales to affiliates	63.4	64
Domestic
Sales by geographical area
Sales	47.9	48.6
International
Sales by geographical area
Sales	66.5	71.8
International | Other
Sales by geographical area
Sales	3.1	7.8
International | ANSAC
Sales by geographical area
Sales to affiliates	$ 63.4	$ 64

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	Mar. 31, 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	$ 5.3	4.1
Level 2 | Forward Contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Current	0	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	5.3	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	73.5	74
Derivative Liability, Current	1.4	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	3.6	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	17.9	15.8
Derivative Liability, Current	1.1	1
Derivative Liability, Noncurrent	2.6	$ 2.3
Fair Value, Measurements, Recurring | Level 2 | Foreign Exchange forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liability, Current	$ 0.2

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - USD ($) $ / shares in Units, $ in Millions	1 Months Ended
	May. 13, 2016	May. 06, 2016
Subsequent Event [Line Items]
Distribution Made to Limited Partner, Cash Distributions Paid		$ 20
Distribution Made to Limited Partner, Distributions Declared, Per Unit	$ 0.5640