Sisecam Resources (SIRE) 10-Q 7 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 04, 2017
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	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document and Entity Information	Q2
Amendment Flag	false
Common Unitholders
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		19,730,762
General Partner
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		399,000

CONDENSED CONSOLDIATED BALANCE

CONDENSED CONSOLDIATED BALANCE SHEETS - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 15.8	$ 19.7
Accounts receivable—affiliates	88.4	61.6
Accounts receivable, net	34.7	33.4
Inventory	18.8	19
Other current assets	2.1	2.3
Total current assets	159.8	136
Property, plant and equipment, net	254.4	256.1
Other non-current assets	20.1	21
Total assets	434.3	413.1
Current liabilities:
Current portion of long-term debt	8.6	8.6
Accounts payable	15.3	15
Due to affiliates	4.3	4.2
Accrued expenses	25.7	27.7
Total current liabilities	53.9	55.5
Long-term debt	120.4	89.4
Other non-current liabilities	10.2	9
Total liabilities	184.5	153.9
Commitments and Contingencies
Equity:
General partner unitholders - Ciner Resource Partners LLC (0.4 units issued and outstanding at June 30, 2017 and December 31, 2016, respectively)	3.8	3.9
Accumulated other comprehensive loss	(2.8)	(1.6)
Partners’ capital attributable to Ciner Resources LP	148.8	153.3
Non-controlling interest	101	105.9
Total equity	249.8	259.2
Total liabilities and partners’ equity	434.3	413.1
Common Unitholders
Equity:
Common unitholders - Public and Ciner Holdings (19.7 units issued and outstanding at June 30, 2017 and December 31, 2016)	$ 147.8	$ 151

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares shares in Millions	Jun. 30, 2017	Dec. 31, 2016
General partner units issued (in shares)	0.4	0.4
General partner units outstanding (in shares)	0.4	0.4
Common Unitholders
Common units issued (in shares)	19.7	19.7
Common units outstanding (in shares)	19.7	19.7

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Net Sales:
Sales—affiliates	$ 71.6	$ 68.7	$ 149.1	$ 135.2
Sales—others	48.1	48	97.2	95.9
Net sales	119.7	116.7	246.3	231.1
Operating costs and expenses:
Cost of products sold	89	81.7	180.4	161.9
Depreciation, depletion and amortization expense	6.5	6.4	13.2	12.6
Selling, general and administrative expenses—affiliates	4.1	4.6	8.1	9.2
Selling, general and administrative expenses—others	1.7	1.4	2.8	2.6
Total operating costs and expenses	101.3	94.1	204.5	186.3
Operating income	18.4	22.6	41.8	44.8
Other expenses:
Interest expense, net	(0.8)	(0.9)	(1.7)	(1.8)
Other, net	(0.1)	0.1	(0.2)	(0.1)
Total other expense, net	(0.9)	(0.8)	(1.9)	(1.9)
Net income	17.5	21.8	39.9	42.9
Net income attributable to non-controlling interest	9.3	11.4	20.8	22.4
Net income attributable to Ciner Resources LP	8.2	10.4	19.1	20.5
Other comprehensive loss:
Income/(loss) on derivative financial instruments	(0.1)	1.5	(2.4)	0.4
Comprehensive income	17.4	23.3	37.5	43.3
Comprehensive income attributable to non-controlling interest	9.2	12.1	19.6	22.6
Comprehensive income attributable to Ciner Resources LP	$ 8.2	$ 11.2	$ 17.9	$ 20.7
Net income per limited partner unit:
Net income per limited partner units (basic and diluted) (dollars per share)	$ 0.41	$ 0.52	$ 0.95	$ 1.03
Limited partner units outstanding:
Weighted average limited partner units outstanding (basic and diluted) (shares)	19.7	19.6	19.7	19.6
Cash distribution declared per unit (dollars per share)	$ 0.567	$ 0.5670	$ 1.134	$ 1.131
Common unit
Net income per limited partner unit:
Net income per limited partner units (basic and diluted) (dollars per share)	$ 0.41	$ 0.52	$ 0.95	$ 1.03
Limited partner units outstanding:
Weighted average limited partner units outstanding (basic and diluted) (shares)	19.7	9.8	19.7	9.8
Subordinated Units
Net income per limited partner unit:
Net income per limited partner units (basic and diluted) (dollars per share)	$ 0	$ 0.52	$ 0	$ 1.02
Limited partner units outstanding:
Weighted average limited partner units outstanding (basic and diluted) (shares)	0	9.8	0	9.8

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net income	$ 39.9	$ 42.9
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion and amortization expense	13.4	12.8
Equity-based compensation expenses	0.5	0.3
Other non-cash items	0.2	0.3
Changes in operating assets and liabilities:
Accounts receivable—affiliates	(26.7)	7.3
Accounts receivable, net	(1.3)	1
Inventory	0.8	(0.6)
Other current and non current assets	(0.3)	0.4
Increase (decrease) in:
Accounts payable	1.7	1
Due to affiliates	0	(1.8)
Accrued expenses and other liabilities	(2.5)	2.5
Net cash provided by operating activities	25.7	66.1
Cash flows from investing activities:
Capital expenditures	(13.3)	(11.2)
Net cash used in investing activities	(13.3)	(11.2)
Cash flows from financing activities:
Borrowings on Ciner Wyoming credit facility	45	0
Repayments on Ciner Wyoming credit facility	(14)	(14)
Distributions to non-controlling interest	(24.5)	(22.1)
Net cash used in financing activities	(16.3)	(58.5)
Net increase/(decrease) in cash and cash equivalents	(3.9)	(3.6)
Cash and cash equivalents at beginning of period	19.7	20.4
Cash and cash equivalents at end of period	15.8	16.8
Common Units
Cash flows from financing activities:
Distributions	(22.3)	(11)
General Partner
Cash flows from financing activities:
Distributions	(0.5)	(0.4)
Subordinated Units
Cash flows from financing activities:
Distributions	$ 0	$ (11)

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Millions	Total	Accumulated Other Comprehensive Loss	Partners’ Capital Attributable to Ciner Resources LP Equity	Non-controlling Interests	Common UnitsPartnership units	Subordinated UnitsPartnership units	General PartnerPartnership units
Beginning balance at Dec. 31, 2015	$ 263.2	$ (2.1)	$ 156	$ 107.2	$ 110.8	$ 43.3	$ 4
Increase (decrease) in shareholders' equity
Net income	42.9		20.5	22.4	10.1	10	0.4
Other comprehensive income/(loss)	0.4	0.2	0.2	0.2
Equity-based compensation plan activity	0.3		0.3		0.3
Distributions	(44.5)		(22.4)	(22.1)	(11)	(11)	(0.4)
Ending balance at Jun. 30, 2016	262.2	(1.9)	154.5	107.7	110.1	42.3	4
Beginning balance at Dec. 31, 2016	259.2	(1.6)	153.3	105.9	151	0	3.9
Increase (decrease) in shareholders' equity
Net income	39.9		19.1	20.8	18.7		0.4
Other comprehensive income/(loss)	(2.4)	(1.2)	(1.2)	(1.2)
Equity-based compensation plan activity	0.4		0.4		0.4
Distributions	(47.3)		(22.8)	(24.5)	(22.3)		(0.5)
Ending balance at Jun. 30, 2017	$ 249.8	$ (2.8)	$ 148.8	$ 101	$ 147.8	$ 0	$ 3.8

CORPORATE STRUCTURE AND SUMMARY

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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 currently sold to various domestic and international customers including American Natural Soda Ash Corporation (“ANSAC”) and Ciner Ic ve Dis Ticaret Anonim Sirketi (“CIDT”), both of which are affiliates 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 June 30, 2017 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, 2016 (the “ 2016 Annual Report”). There has been no material change in the significant accounting policies followed by us during the six month period ended June 30, 2017 from those disclosed in the 2016 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. The Partnership 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. The Partnership has completed its initial evaluation of the provisions of this ASU and does not expect our adoption of ASU 2014-09 to materially change the amount or timing of revenues recognized by us, nor expect it to materially affect our financial position. The majority of our revenues generated are recognized upon delivery and transfer of title to the product to our customers. The time at which delivery and transfer of title occurs, for the majority of our contracts with customers, is the point when the product leaves our facility, thereby rendering our performance obligation fulfilled. The FASB issued various amendments to ASU 2014-09, one of which includes allowing entities to elect to account for shipping and handling activities performed after the control of a good has been transferred to the customer as a fulfillment cost versus an obligation of a promised service. The Partnership expects to make this an accounting policy election upon adoption. We currently include freight costs billed to customers for shipments administered by us in gross sales. The Partnership will adopt this ASU effective January 1, 2018, as permitted by the ASU. During 2017, we will develop our revenue disclosures and enhance our accounting systems, if applicable. 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. The Partnership is currently evaluating the potential impact the adoption of ASU No. 2016-01 will have on our unaudited 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 unaudited condensed consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which is intended to improve financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. This ASU requires an organization to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, and for interim periods therein. Early application will be permitted for all organizations for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Partnership is evaluating the effect the standard will have on its unaudited condensed consolidated financial statements.

NET INCOME PER UNIT AND CASH DI

NET INCOME PER UNIT AND CASH DISTRIBUTION	6 Months Ended
	Jun. 30, 2017
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 subordinated unitholders which were all converted on November 14, 2016) 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(which were all converted into common units on November 14, 2016). 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 (which were all converted into common units on November 14, 2016), 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 both the three and six months ended June 30, 2017 and 2016 . 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 Six Months Ended (In millions, except per unit data) 2017 2016 2017 2016 Numerator: Net income attributable to Ciner Resources LP $ 8.2 $ 10.4 $ 19.1 $ 20.5 Less: General partner’s interest in net income 0.2 0.2 0.4 0.4 Total limited partners’ interest in net income $ 8.0 $ 10.2 $ 18.7 $ 20.1 Denominator: Weighted average limited parter units outstanding: Common - Public and Ciner Holdings (basic and diluted) 19.7 9.8 19.7 9.8 Subordinated - Ciner Holdings (basic and diluted) — 9.8 — 9.8 Weighted average limited partner units outstanding 19.7 19.6 19.7 19.6 Net income per limited partner units: Common - Public and Ciner Holdings (basic and diluted) $ 0.41 $ 0.52 $ 0.95 $ 1.03 Subordinated - Ciner Holdings (basic and diluted) $ — $ 0.52 $ — $ 1.02 Net income per limited partner units (basic and diluted) $ 0.41 $ 0.52 $ 0.95 $ 1.03 The calculation of limited partners’ interest in net income is as follows: Three Months Ended Six Months Ended (In millions, except per unit data) 2017 2016 2017 2016 Net income attributable to common unitholders: Distributions (1) $ 11.2 $ 5.6 $ 22.3 $ 11.2 Distributions in excess of net income (3.2 ) (0.5 ) (3.6 ) (1.1 ) Common unitholders’ interest in net income $ 8.0 $ 5.1 $ 18.7 $ 10.1 Net income attributable to subordinated unitholders: Distributions (1) $ — $ 5.5 $ — $ 11.0 Distributions in excess of net income — (0.4 ) — (1.0 ) Subordinated unitholders’ interest in net income $ — $ 5.1 $ — $ 10.0 (1) Distributions declared per unit for the period $ 0.5670 $ 0.5670 $1.134 $ 1.131 Quarterly Distribution On July 28, 2017 , the Partnership declared its second quarter 2017 quarterly cash distribution of $0.5670 per unit. The quarterly cash distribution is payable on August 21, 2017 to unitholders of record on August 7, 2017 . 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. Conversion of Subordination Units Upon payment of the quarterly distribution for the third quarter of 2016, the conditions for conversion of the Partnership’s subordinated units were satisfied. Accordingly, effective on November 14, 2016, the Partnership’s 9,775,500 subordinated units converted into common units on a one -for-one basis. 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	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY Inventory consisted of the following: As of (In millions) June 30, December 31, Raw materials $ 9.3 $ 7.7 Finished goods 3.6 5.8 Stores inventory 5.9 5.5 Total $ 18.8 $ 19.0

DEBT

DEBT	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
DEBT	DEBT Long-term debt consisted of the following: As of (In millions) June 30, December 31, Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, bearing an interest rate of 1.08% at June 30, 2017 and 0.87% December 31, 2016 $ 11.4 $ 11.4 Variable Rate Demand Revenue Bonds, principal due August 1, 2017, interest payable monthly, bearing an interest rate of 1.08% at June 30, 2017 and 0.87% December 31, 2016 8.6 8.6 Ciner Wyoming credit facility, unsecured principal expiring on July 18, 2018, variable interest rate was a weighted average of 2.68% at June 30, 2017 and 2.36% at December 31, 2016 109.0 78.0 Total debt 129.0 98.0 Current portion of long-term debt 8.6 8.6 Total long-term debt $ 120.4 $ 89.4 Aggregate maturities required on long-term debt at June 30, 2017 are due in future years as follows: (In millions) Amount 2017 $ 8.6 2018 120.4 Total $ 129.0

OTHER NON-CURRENT LIABILITIES

OTHER NON-CURRENT LIABILITIES	6 Months Ended
	Jun. 30, 2017
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) June 30, December 31, Reclamation reserve $ 5.7 $ 5.5 Derivative instruments and hedges, fair value liabilities 4.5 3.4 Other — 0.1 Total $ 10.2 $ 9.0 A reconciliation of the Partnership’s reclamation reserve liability is as follows: For the period ended (In millions) June 30, December 31, Beginning reclamation reserve balance $ 5.5 $ 4.5 Accretion expense 0.2 0.2 Reclamation adjustments (1) — 0.8 Ending reclamation reserve balance $ 5.7 $ 5.5 (1) The reclamation adjustments for the period ended December 31, 2016 includes an asset retirement obligation layer of approximately $1.0 million as a result of the increase in the self-bond estimate. See Note 9 “Commitments and Contingencies” for additional information on our reclamation reserve.

EMPLOYEE COMPENSATION

EMPLOYEE COMPENSATION	6 Months Ended
	Jun. 30, 2017
Retirement Benefits [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. 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 for both the three months ended June 30, 2017 and 2016 were $0.5 million , respectively, and $0.9 million and $1.1 million for the six months ended June 30, 2017 and 2016 , respectively. The decrease in pension costs during the six months ended June 30, 2017 of $0.2 million was driven by improved discount rates. 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 June 30, 2017 and 2016 , were $0.4 million and $0.4 million , respectively, and $2.5 million and $0.8 million for the six months ended June 30, 2017 and 2016 , respectively. The increase during the six months ended ended June 30, 2017 was primarily due to the incremental contributions that were not made in the prior year’s comparative period due the the acquisition of the Partnership’s parent company and the accelerated payouts in 2015. See our 2016 Annual Report for further discussion on the acquisition of the Partnership’s parent company. 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 $11.6 million and $20.6 million at June 30, 2017 and December 31, 2016 , respectively. The decrease in the obligation as of June 30, 2017 as compared to December 31, 2016 is due to the Partnership amending its postretirement benefit plan to increase eligibility requirements at which participants may begin receiving benefits, implemented a subsidy rather than a premium for the benefit plan, and eliminating plan eligibility for individuals hired after December 31, 2016 . The Partnership’s allocated portion of postretirement (benefit) costs for the three months ended June 30, 2017 and 2016 , were $(0.9) million and $0.3 million , respectively, and $(1.5) million and $0.7 million for the six months ended June 30, 2017 and 2016 , respectively. The postretirement benefit for the Partnership in 2017 is due to the aforementioned changes made to the postretirement benefit plans during 2017.

EQUITY - BASED COMPENSATION

EQUITY - BASED COMPENSATION	6 Months Ended
	Jun. 30, 2017
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 2016 Annual Report. 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 June 30, 2017 , subject to further adjustment as provided in the Plan, a total of 0.7 million common units were available for awards under the Plan. Any common units tendered by a participant in payment of the tax liability with respect to an award, including common units withheld from any such award, will not be available for future awards under the Plan. Common units awarded under the Plan may be reserved or made available from our authorized and unissued common units or from common units reacquired (through open market transactions or otherwise). Any common units issued under the Plan through the assumption or substitution of outstanding grants from an acquired company will not reduce the number of common units available for awards under the Plan. If any common units subject to an award under the Plan are forfeited, those forfeited units will again be available for awards under the Plan. In January 2017, the Company adopted ASU No. 2016-09 which permits us to recognize forfeitures as incurred. Consequently, no estimated forfeiture rate was applied to the awards during the three and six months ended June 30, 2017 . Non-employee Director Awards During the six months ended June 30, 2017 , a total of 7,887 common units were granted and fully vested to non-employee directors, and 7,251 were grants during the six months ended June 30, 2016 . The grant date average fair value per unit of these awards was $28.44 and $26.24 for the six months ended June 30, 2017 and 2016 , respectively. The total fair value of these awards were approximately $0.2 million and $0.2 million during the six months ended June 30, 2017 and 2016 , 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: Six Months Ended Six 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 39,170 $ 22.50 — $ — Granted 77,839 28.46 39,170 22.50 Vested (13,055 ) 22.50 — — Forfeited (6,583 ) 22.13 — — Unvested at the end of the period 97,371 $ 27.29 39,170 $ 22.50 (1) Determined by dividing the aggregate grant date fair value of awards by the number of units. Total Return Performance Unit Awards We grant TR Performance Unit Awards to certain employees. The TR Performance Unit Awards represent the right to receive a number of common units at a future date based on the achievement of market-based performance requirements in accordance with the TR Unit Performance Award agreement, and also include Distribution Equivalent Rights (“DERs”). DERs are the right to receive an amount equal to the accumulated cash distributions made during the period with respect to each common unit issued upon vesting. The TR Performance Unit Awards vest at the end of the performance period, usually between two to three years from the date of the grant. Performance is measured on the achievement of a specified level of total return, or TR, relative to the TR of a peer group comprised of other limited partnerships. The potential payout ranges from 0 - 200% of the grant target quantity and is adjusted based on our TR performance relative to the peer group. We utilized a Monte Carlo simulation model to estimate the grant date fair value of TR Performance Unit A wards, 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: Six Months Ended Six 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 5,787 $ 43.93 — $ — Granted 43,512 43.14 — — Vested — — — — Forfeited (1,021 ) 43.93 — — Unvested at the end of the period 48,278 $ 43.22 — $ — (1) Determined by dividing the aggregate grant date fair value of awards by the number of units. Unrecognized Compensation Expense A summary of the Partnership’s unrecognized compensation expense for its unvested restricted time and performance based units, and the weighted-average periods over which the compensation expense is expected to be recognized are as following: Six Months Ended Six 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 $ 2.4 2.51 $ 0.7 2.11 Performance-based units 1.0 2.39 — N/A Total $ 3.4 $ 0.7

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	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 June 30, 2017 and December 31, 2016 , and changes within the period, consisted of the following: (In millions) Gains and Losses on Cash Flow Hedges Balance at December 31, 2016 $ (1.6 ) Other comprehensive loss before reclassification (1.5 ) Amounts reclassified from accumulated other comprehensive loss 0.3 Net current period other comprehensive loss (1.2 ) Balance at June 30, 2017 $ (2.8 ) Other Comprehensive Loss Other comprehensive income/(loss), including the 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 Six Months Ended (In millions) 2017 2016 2017 2016 Unrealized loss on derivatives: Mark to market adjustment on interest rate swap contracts $ — $ (0.1 ) $ 0.2 $ (0.6 ) Mark to market adjustment on natural gas forward contracts (0.1 ) 1.4 (2.6 ) 1.0 Mark to market adjustment on foreign exchange forward contracts — 0.2 — — Loss on derivative financial instruments $ (0.1 ) $ 1.5 $ (2.4 ) $ 0.4 Reclassifications for the period The components of other comprehensive loss, attributable to Ciner Resources, that have been reclassified consisted of the following: Three Months Ended Six Months Ended Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (In millions) 2017 2016 2017 2016 Details about other comprehensive loss components: Gains and losses on cash flow hedges: Interest rate swap contracts $ — $ 0.1 $ 0.1 $ 0.2 Interest expense Natural gas forward contracts 0.1 0.2 0.2 0.4 Cost of products sold Total reclassifications for the period $ 0.1 $ 0.3 $ 0.3 $ 0.6

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2017
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 $38.2 million as of both June 30, 2017 and December 31, 2016 , 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 June 30, 2017 .

AGREEMENTS AND TRANSACTIONS WIT

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES	6 Months Ended
	Jun. 30, 2017
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. 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. In November 2016, Ciner Corp, on behalf of Ciner Wyoming, entered into a soda ash sales agreement with CIDT, an affiliate of Ciner Group, that sells soda ash to markets not served by ANSAC. The terms of our sales agreement with CIDT are similar to our agreements with other international customers. The receivables associated with these sales are recorded in the accounts receivable—affiliates line item on the unaudited consolidated balance sheets. CIDT is ultimately owned and controlled by the Ciner Group. Transactions with our affiliates do not necessarily represent arm's length transactions and may not represent all costs if the Partnership operated on a stand-alone basis. The total costs charged to the Partnership by affiliates for each period presented were as follows: Three Months Ended Six Months Ended (In millions) 2017 2016 2017 2016 Ciner Corp $ 3.5 $ 3.5 $ 7.2 $ 7.4 ANSAC (1) 0.6 1.1 0.9 1.8 Total selling, general and administrative expenses - Affiliates $ 4.1 $ 4.6 $ 8.1 $ 9.2 (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 June 30, 2017 and 2016 , these costs were $5.0 million and $0.3 million , respectively, and $13.6 million and $0.8 million for the six months ended June 30, 2017 and 2016 , respectively. The increase in logistics services charged by ANSAC was largely due to an increase in non-ANSAC international sales, primarily sales to CIDT, during the six months ended June 30, 2017 compared to 2016 . When we elect to use ANSAC to provide logistic services for our other non-ANSAC international sales, ANSAC separately and directly charges the Partnership for such services. Net sales to affiliates were as follows: Three Months Ended Six Months Ended (In millions) 2017 2016 2017 2016 ANSAC $ 51.7 $ 66.1 $ 92.9 $ 129.5 CIDT 19.9 — 56.2 — Other — 2.6 — 5.7 Total $ 71.6 $ 68.7 $ 149.1 $ 135.2 The Partnership had accounts receivable from affiliates and due to affiliates as follows: As of June 30, December 31, June 30, December 31, (In millions) Accounts receivable from affiliates Due to affiliates ANSAC $ 39.4 $ 46.5 $ 1.8 $ — CIDT 43.1 9.0 — — Ciner Corp 5.9 3.9 1.9 1.7 Ciner Resources Europe NV — 2.2 0.6 — Other — — — 2.5 Total $ 88.4 $ 61.6 $ 4.3 $ 4.2

MAJOR CUSTOMERS AND SEGMENT REP

MAJOR CUSTOMERS AND SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2017
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 Six Months Ended (In millions) 2017 2016 2017 2016 Domestic $ 48.1 $ 48.0 $ 97.2 $ 95.9 International ANSAC 51.7 66.1 92.9 129.5 CIDT 19.9 — 56.2 — Other — 2.6 — 5.7 Total international 71.6 68.7 149.1 135.2 Total net sales $ 119.7 $ 116.7 $ 246.3 $ 231.1

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2017
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 $71.0 million and $72.0 million at June 30, 2017 and December 31, 2016 , 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 2022 . These contracts had an aggregate notional value of $36.7 million and $31.0 million at June 30, 2017 and December 31, 2016 , respectively. The following table presents the fair value of derivative assets and liability derivatives and the respective locations on our unaudited condensed consolidated balance sheets as of June 30, 2017 and December 31, 2016 : Assets Liabilities June 30, December 31, June 30, 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 $ 0.2 Accrued Expenses $ 0.4 Natural gas forward contracts - current Other current assets — Other current assets 0.6 Accrued Expenses 1.0 Accrued Expenses — Natural gas forward contracts - non-current — — Other non-current liabilities 4.5 Other non-current liabilities 3.4 Total derivatives designated as hedging instruments $ — $ 0.6 $ 5.7 $ 3.8 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	6 Months Ended
	Jun. 30, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On July 28, 2017 , the members of the Board of Managers of Ciner Wyoming LLC, approved a cash distribution to the members of Ciner Wyoming in the aggregate amount of $25.0 million . This distribution is payable on August 21, 2017 . On July 28, 2017 , the Partnership declared a cash distribution approved by the board of directors of its general partner. The cash distribution for the second quarter of 2017 of $0.5670 per unit will be paid on August 21, 2017 to unitholders of record on August 7, 2017 . On August 1, 2017, Ciner Wyoming entered into a Credit Agreement (the “Ciner Wyoming Credit Facility”). The new facility consists of a $225.0 million senior unsecured revolving credit facility with a maturity date of July 2022. Loans under the Ciner Wyoming Credit Facility bear interest at Ciner Wyoming’s option at either: a Base Rate, which equals the highest of (i) the federal funds rate in effect on such day plus 0.50% , (ii) the administrative agent’s prime rate in effect on such day or (iii) one-month LIBOR plus 1.0% , in each case, plus an applicable margin; or a LIBOR Rate plus an applicable margin. The Ciner Wyoming Credit Facility replaces the former Credit Facility (the “Former Ciner Wyoming Credit Facility”), dated as of July 18, 2013, by and among Ciner Wyoming, which was terminated on August 1, 2017 upon entry into the new Ciner Wyoming Credit Facility. In addition, on August 1, 2017, the Partnership entered into a new Credit Agreement (the “Revolving Credit Facility”). The new facility consists of a $10.0 million senior secured revolving credit facility with a maturity date of July 2022. Loans under the Revolving Credit Facility bear interest at our option at either: a Base Rate, which equals the highest of (i) the federal funds rate in effect on such day plus 0.50% , (ii) the administrative agent’s prime rate in effect on such day or (iii) one-month LIBOR plus 1.0% , in each case, plus an applicable margin; or a LIBOR Rate plus an applicable margin. The Revolving Credit Facility replaces the former Credit Facility (the “Former Revolving Credit Facility”), dated as of July 18, 2013, by and among the Partnership and a syndicate of lenders, which was terminated on August 1, 2017 upon entry into the Revolving Credit Facility. On August 1, 2017 the Partnership fully extinguished, through a draw on the Ciner Wyoming Credit Facility, the $8.6 million 2017 Variable Rate Demand Revenue Bonds due on that day. The Bonds were paid in full, including all accrued interest and without penalties. On August 4, 2017, Scott Humphrey was appointed as the Partnership's chief financial officer. Prior to his appointment, Mr. Humphrey has served as the Partnership's Director of Finance and Treasurer since 2015.

CORPORATE STRUCTURE AND SUMMA20

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Nature of Operations	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 currently sold to various domestic and international customers including American Natural Soda Ash Corporation (“ANSAC”) and Ciner Ic ve Dis Ticaret Anonim Sirketi (“CIDT”), both of which are affiliates 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	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 June 30, 2017 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, 2016 (the “ 2016 Annual Report”). There has been no material change in the significant accounting policies followed by us during the six month period ended June 30, 2017 from those disclosed in the 2016 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. The Partnership 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. The Partnership has completed its initial evaluation of the provisions of this ASU and does not expect our adoption of ASU 2014-09 to materially change the amount or timing of revenues recognized by us, nor expect it to materially affect our financial position. The majority of our revenues generated are recognized upon delivery and transfer of title to the product to our customers. The time at which delivery and transfer of title occurs, for the majority of our contracts with customers, is the point when the product leaves our facility, thereby rendering our performance obligation fulfilled. The FASB issued various amendments to ASU 2014-09, one of which includes allowing entities to elect to account for shipping and handling activities performed after the control of a good has been transferred to the customer as a fulfillment cost versus an obligation of a promised service. The Partnership expects to make this an accounting policy election upon adoption. We currently include freight costs billed to customers for shipments administered by us in gross sales. The Partnership will adopt this ASU effective January 1, 2018, as permitted by the ASU. During 2017, we will develop our revenue disclosures and enhance our accounting systems, if applicable. 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. The Partnership is currently evaluating the potential impact the adoption of ASU No. 2016-01 will have on our unaudited 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 unaudited condensed consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which is intended to improve financial reporting by requiring timelier recording of credit losses on loans and other financial instruments held by financial institutions and other organizations. This ASU requires an organization to measure all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. Financial institutions and other organizations will now use forward-looking information to better inform their credit loss estimates. The amendments in this ASU are effective for fiscal years beginning after December 15, 2019, and for interim periods therein. Early application will be permitted for all organizations for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The Partnership is evaluating the effect the standard will have on its unaudited condensed consolidated financial statements.

NET INCOME PER UNIT AND CASH 21

NET INCOME PER UNIT AND CASH DISTRIBUTION (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Calculation of net income per unit	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 Six Months Ended (In millions, except per unit data) 2017 2016 2017 2016 Numerator: Net income attributable to Ciner Resources LP $ 8.2 $ 10.4 $ 19.1 $ 20.5 Less: General partner’s interest in net income 0.2 0.2 0.4 0.4 Total limited partners’ interest in net income $ 8.0 $ 10.2 $ 18.7 $ 20.1 Denominator: Weighted average limited parter units outstanding: Common - Public and Ciner Holdings (basic and diluted) 19.7 9.8 19.7 9.8 Subordinated - Ciner Holdings (basic and diluted) — 9.8 — 9.8 Weighted average limited partner units outstanding 19.7 19.6 19.7 19.6 Net income per limited partner units: Common - Public and Ciner Holdings (basic and diluted) $ 0.41 $ 0.52 $ 0.95 $ 1.03 Subordinated - Ciner Holdings (basic and diluted) $ — $ 0.52 $ — $ 1.02 Net income per limited partner units (basic and diluted) $ 0.41 $ 0.52 $ 0.95 $ 1.03
Schedule of the allocation of net income	The calculation of limited partners’ interest in net income is as follows: Three Months Ended Six Months Ended (In millions, except per unit data) 2017 2016 2017 2016 Net income attributable to common unitholders: Distributions (1) $ 11.2 $ 5.6 $ 22.3 $ 11.2 Distributions in excess of net income (3.2 ) (0.5 ) (3.6 ) (1.1 ) Common unitholders’ interest in net income $ 8.0 $ 5.1 $ 18.7 $ 10.1 Net income attributable to subordinated unitholders: Distributions (1) $ — $ 5.5 $ — $ 11.0 Distributions in excess of net income — (0.4 ) — (1.0 ) Subordinated unitholders’ interest in net income $ — $ 5.1 $ — $ 10.0 (1) Distributions declared per unit for the period $ 0.5670 $ 0.5670 $1.134 $ 1.131
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)	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Abstract]
Schedule of inventory	Inventory consisted of the following: As of (In millions) June 30, December 31, Raw materials $ 9.3 $ 7.7 Finished goods 3.6 5.8 Stores inventory 5.9 5.5 Total $ 18.8 $ 19.0

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Components of long-term debt	Long-term debt consisted of the following: As of (In millions) June 30, December 31, Variable Rate Demand Revenue Bonds, principal due October 1, 2018, interest payable monthly, bearing an interest rate of 1.08% at June 30, 2017 and 0.87% December 31, 2016 $ 11.4 $ 11.4 Variable Rate Demand Revenue Bonds, principal due August 1, 2017, interest payable monthly, bearing an interest rate of 1.08% at June 30, 2017 and 0.87% December 31, 2016 8.6 8.6 Ciner Wyoming credit facility, unsecured principal expiring on July 18, 2018, variable interest rate was a weighted average of 2.68% at June 30, 2017 and 2.36% at December 31, 2016 109.0 78.0 Total debt 129.0 98.0 Current portion of long-term debt 8.6 8.6 Total long-term debt $ 120.4 $ 89.4
Aggregate maturities on long-term debt	Aggregate maturities required on long-term debt at June 30, 2017 are due in future years as follows: (In millions) Amount 2017 $ 8.6 2018 120.4 Total $ 129.0

OTHER NON-CURRENT LIABILITIES (

OTHER NON-CURRENT LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2017
Asset Retirement Obligation Disclosure [Abstract]
Schedule of other non-current liabilities	Other non-current liabilities consisted of the following: As of (In millions) June 30, December 31, Reclamation reserve $ 5.7 $ 5.5 Derivative instruments and hedges, fair value liabilities 4.5 3.4 Other — 0.1 Total $ 10.2 $ 9.0
Reconciliation of partnership's reclamation reserve liability	A reconciliation of the Partnership’s reclamation reserve liability is as follows: For the period ended (In millions) June 30, December 31, Beginning reclamation reserve balance $ 5.5 $ 4.5 Accretion expense 0.2 0.2 Reclamation adjustments (1) — 0.8 Ending reclamation reserve balance $ 5.7 $ 5.5 (1) The reclamation adjustments for the period ended December 31, 2016 includes an asset retirement obligation layer of approximately $1.0 million as a result of the increase in the self-bond estimate. See Note 9 “Commitments and Contingencies” for additional information on our reclamation reserve.

EQUITY - BASED COMPENSATION (Ta

EQUITY - BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2017
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: Six Months Ended Six 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 39,170 $ 22.50 — $ — Granted 77,839 28.46 39,170 22.50 Vested (13,055 ) 22.50 — — Forfeited (6,583 ) 22.13 — — Unvested at the end of the period 97,371 $ 27.29 39,170 $ 22.50 (1) Determined by dividing the aggregate grant date fair value of awards by the number of units.
Schedule of Nonvested Unit Activity	The following table presents a summary of activity on the TR Performance Unit Awards: Six Months Ended Six 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 5,787 $ 43.93 — $ — Granted 43,512 43.14 — — Vested — — — — Forfeited (1,021 ) 43.93 — — Unvested at the end of the period 48,278 $ 43.22 — $ — (1) Determined by dividing the aggregate grant date fair value of awards by the number of units.
Schedule of Unrecognized Compensation Expense	A summary of the Partnership’s unrecognized compensation expense for its unvested restricted time and performance based units, and the weighted-average periods over which the compensation expense is expected to be recognized are as following: Six Months Ended Six 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 $ 2.4 2.51 $ 0.7 2.11 Performance-based units 1.0 2.39 — N/A Total $ 3.4 $ 0.7

ACCUMULATED OTHER COMPREHENSI26

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Schedule of 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 June 30, 2017 and December 31, 2016 , and changes within the period, consisted of the following: (In millions) Gains and Losses on Cash Flow Hedges Balance at December 31, 2016 $ (1.6 ) Other comprehensive loss before reclassification (1.5 ) Amounts reclassified from accumulated other comprehensive loss 0.3 Net current period other comprehensive loss (1.2 ) Balance at June 30, 2017 $ (2.8 )
Components of other comprehensive income/(loss)	The components of other comprehensive income/(loss) consisted of the following: Three Months Ended Six Months Ended (In millions) 2017 2016 2017 2016 Unrealized loss on derivatives: Mark to market adjustment on interest rate swap contracts $ — $ (0.1 ) $ 0.2 $ (0.6 ) Mark to market adjustment on natural gas forward contracts (0.1 ) 1.4 (2.6 ) 1.0 Mark to market adjustment on foreign exchange forward contracts — 0.2 — — Loss on derivative financial instruments $ (0.1 ) $ 1.5 $ (2.4 ) $ 0.4
Schedule of reclassifications out of other comprehensive loss	The components of other comprehensive loss, attributable to Ciner Resources, that have been reclassified consisted of the following: Three Months Ended Six Months Ended Affected Line Items on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (In millions) 2017 2016 2017 2016 Details about other comprehensive loss components: Gains and losses on cash flow hedges: Interest rate swap contracts $ — $ 0.1 $ 0.1 $ 0.2 Interest expense Natural gas forward contracts 0.1 0.2 0.2 0.4 Cost of products sold Total reclassifications for the period $ 0.1 $ 0.3 $ 0.3 $ 0.6

AGREEMENTS AND TRANSACTIONS W27

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES (Tables)	6 Months Ended
	Jun. 30, 2017
Costs Charged by Affiliates
Related Party Transaction [Line Items]
Schedule of related party transactions	The total costs charged to the Partnership by affiliates for each period presented were as follows: Three Months Ended Six Months Ended (In millions) 2017 2016 2017 2016 Ciner Corp $ 3.5 $ 3.5 $ 7.2 $ 7.4 ANSAC (1) 0.6 1.1 0.9 1.8 Total selling, general and administrative expenses - Affiliates $ 4.1 $ 4.6 $ 8.1 $ 9.2 (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 Six Months Ended (In millions) 2017 2016 2017 2016 ANSAC $ 51.7 $ 66.1 $ 92.9 $ 129.5 CIDT 19.9 — 56.2 — Other — 2.6 — 5.7 Total $ 71.6 $ 68.7 $ 149.1 $ 135.2
Receivables and Payables with Affiliates
Related Party Transaction [Line Items]
Schedule of related party transactions	The Partnership had accounts receivable from affiliates and due to affiliates as follows: As of June 30, December 31, June 30, December 31, (In millions) Accounts receivable from affiliates Due to affiliates ANSAC $ 39.4 $ 46.5 $ 1.8 $ — CIDT 43.1 9.0 — — Ciner Corp 5.9 3.9 1.9 1.7 Ciner Resources Europe NV — 2.2 0.6 — Other — — — 2.5 Total $ 88.4 $ 61.6 $ 4.3 $ 4.2

MAJOR CUSTOMERS AND SEGMENT R28

MAJOR CUSTOMERS AND SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Schedule of sales by geographic area	The net sales by geographic area are as follows: Three Months Ended Six Months Ended (In millions) 2017 2016 2017 2016 Domestic $ 48.1 $ 48.0 $ 97.2 $ 95.9 International ANSAC 51.7 66.1 92.9 129.5 CIDT 19.9 — 56.2 — Other — 2.6 — 5.7 Total international 71.6 68.7 149.1 135.2 Total net sales $ 119.7 $ 116.7 $ 246.3 $ 231.1

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of fair value of derivative assets and liability	The following table presents the fair value of derivative assets and liability derivatives and the respective locations on our unaudited condensed consolidated balance sheets as of June 30, 2017 and December 31, 2016 : Assets Liabilities June 30, December 31, June 30, 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 $ 0.2 Accrued Expenses $ 0.4 Natural gas forward contracts - current Other current assets — Other current assets 0.6 Accrued Expenses 1.0 Accrued Expenses — Natural gas forward contracts - non-current — — Other non-current liabilities 4.5 Other non-current liabilities 3.4 Total derivatives designated as hedging instruments $ — $ 0.6 $ 5.7 $ 3.8

CORPORATE STRUCTURE AND SUMMA30

CORPORATE STRUCTURE AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Jun. 30, 2017USD ($)
Accounting Policies [Abstract]
Membership interest	$ 0.510
Membership interest attributable to noncontrolling interest	$ 0.490

NET INCOME PER UNIT AND CASH 31

NET INCOME PER UNIT AND CASH DISTRIBUTION - Calculation of net income per unit (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Numerator:
Net income attributable to Ciner Resources LP	$ 8.2	$ 10.4	$ 19.1	$ 20.5
Less: General partner’s interest in net income	0.2	0.2	0.4	0.4
Total limited partners’ interest in net income	$ 8	$ 10.2	$ 18.7	$ 20.1
Weighted average limited parter units outstanding:
Weighted average limited partner units outstanding (basic and diluted) (shares)	19.7	19.6	19.7	19.6
Net income per limited partner units:
Net income per limited partner units (basic and diluted) (dollars per share)	$ 0.41	$ 0.52	$ 0.95	$ 1.03
Total limited partners’ interest in net income	$ 8	$ 10.2	$ 18.7	$ 20.1
Distributions declared per unit for the period (dollars per share)	$ 0.567	$ 0.5670	$ 1.134	$ 1.131
Common unit
Numerator:
Total limited partners’ interest in net income	$ 8	$ 5.1	$ 18.7	$ 10.1
Weighted average limited parter units outstanding:
Weighted average limited partner units outstanding (basic and diluted) (shares)	19.7	9.8	19.7	9.8
Net income per limited partner units:
Net income per limited partner units (basic and diluted) (dollars per share)	$ 0.41	$ 0.52	$ 0.95	$ 1.03
Distributions	$ 11.2	$ 5.6	$ 22.3	$ 11.2
Distributions in excess of net income	(3.2)	(0.5)	(3.6)	(1.1)
Total limited partners’ interest in net income	8	5.1	18.7	10.1
Subordinated Unitholders
Numerator:
Total limited partners’ interest in net income	$ 0	$ 5.1	$ 0	$ 10
Weighted average limited parter units outstanding:
Weighted average limited partner units outstanding (basic and diluted) (shares)	0	9.8	0	9.8
Net income per limited partner units:
Net income per limited partner units (basic and diluted) (dollars per share)	$ 0	$ 0.52	$ 0	$ 1.02
Distributions	$ 0	$ 5.5	$ 0	$ 11
Distributions in excess of net income	0	(0.4)	0	(1)
Total limited partners’ interest in net income	$ 0	$ 5.1	$ 0	$ 10

NET INCOME PER UNIT AND CASH 32

NET INCOME PER UNIT AND CASH DISTRIBUTION - Narrative (Details)	Jul. 28, 2017$ / shares	Nov. 14, 2016shares	Jun. 30, 2017$ / shares	Jun. 30, 2016$ / shares	Jun. 30, 2017$ / shares	Jun. 30, 2016$ / shares
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Distributions declared per unit for the period (dollars per share)			$ 0.567	$ 0.5670	$ 1.134	$ 1.131
End of subordination period converted units | shares		9,775,500
Subordinated units conversion ratio		1
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					13.00%
Third Target Distribution | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Increasing percentage allocation of operating surplus					23.00%
Thereafter | General Partner
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Increasing percentage allocation of operating surplus					48.00%
Subsequent Event
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Distributions declared per unit for the period (dollars per share)	$ 0.5670

NET INCOME PER UNIT AND CASH 33

NET INCOME PER UNIT AND CASH DISTRIBUTION - Target distributions and marginal percentage interests (Details)	6 Months Ended
	Jun. 30, 2017$ / shares
Minimum Quarterly Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels	$ 0.5000
Maximum quarterly distribution target levels	0.5000
First Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels	0.5000
Maximum quarterly distribution target levels	0.5750
Second Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels	0.5750
Maximum quarterly distribution target levels	0.6250
Third Target Distribution
Schedule of Percentage Allocation of Distributions From Operating Surplus [Line Items]
Minimum quarterly distribution target levels	0.6250
Maximum quarterly distribution target levels	0.7500
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	Jun. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials	$ 9.3	$ 7.7
Finished goods	3.6	5.8
Stores inventory	5.9	5.5
Total	$ 18.8	$ 19

DEBT - Components of long-term

DEBT - Components of long-term debt (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Debt
Total	$ 129	$ 98
Current portion of long-term debt	8.6	8.6
Total long-term debt	$ 120.4	$ 89.4
Variable Rate Demand Revenue Bonds | Principal due October 1, 2018
Debt
Interest rate (as a percent)	1.08%	0.87%
Total	$ 11.4	$ 11.4
Variable Rate Demand Revenue Bonds | Principal due August 1, 2017
Debt
Interest rate (as a percent)	1.08%	0.87%
Total	$ 8.6	$ 8.6
Revolving credit facility
Debt
Interest rate (as a percent)	2.68%	2.36%
Total	$ 109	$ 78

DEBT - Maturities of long-term

DEBT - Maturities of long-term debt (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
2,017	$ 8.6
2,018	120.4
Total	$ 129	$ 98

OTHER NON-CURRENT LIABILITIES37

OTHER NON-CURRENT LIABILITIES (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2017	Dec. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Reclamation reserve	$ 5.5	$ 4.5	$ 5.7	$ 5.5
Derivative instruments and hedges, fair value liabilities			4.5	3.4
Other			0	0.1
Total			$ 10.2	$ 9
Reclamation reserve
Beginning reclamation reserve balance	5.5	4.5
Accretion expense	0.2	0.2
Reclamation adjustments	0	0.8
Ending reclamation reserve balance	$ 5.7	5.5
Asset retirement obligation layer amount		$ 1

EMPLOYEE COMPENSATION (Details)

EMPLOYEE COMPENSATION (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Average compensation period			60 months
Period of last service			120 months
Retirement Plans
Defined Benefit Plan Disclosure [Line Items]
Net periodic pension cost (credit)	$ 0.5	$ 0.5	$ 0.9	$ 1.1
Decrease in net periodic cost			0.2
Savings Plan
Defined Benefit Plan Disclosure [Line Items]
Contributions made by employer	0.4	0.4	2.5	0.8
Postretirement Benefits
Defined Benefit Plan Disclosure [Line Items]
Net periodic pension cost (credit)	(0.9)	$ 0.3	(1.5)	$ 0.7
Benefit obligation	$ 11.6		$ 11.6		$ 20.6

EQUITY - BASED COMPENSATION - N

EQUITY - BASED COMPENSATION - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common units available under plan (shares)	700,000
Number of common units granted and fully vested (shares)	7,887	7,251
Director - non employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested units grant date average fair value (dollars per share)	$ 28.44	$ 26.24
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested units grant date average fair value (dollars per share)	$ 22.50	0
Restricted Stock Units (RSUs) | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year
Restricted Stock Units (RSUs) | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
TR Performance Unit Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested units grant date average fair value (dollars per share)	$ 0	$ 0
TR Performance Unit Awards | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	2 years
Payout range	0.00%
TR Performance Unit Awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Payout range	200.00%
Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of vested units	$ 0.2	$ 0.2

EQUITY - BASED COMPENSATION - S

EQUITY - BASED COMPENSATION - Schedule of Restricted Unit Award Activity (Details) - Restricted Stock Units (RSUs) - $ / shares	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Number of Units
Unvested at the beginning of period (shares)	39,170	0
Granted (shares)	77,839	39,170
Vested (shares)	(13,055)	0
Forfeited (shares)	(6,583)	0
Unvested at the end of the period (shares)	97,371	39,170
Grant-Date Average Fair Value per Unit
Unvested at the beginning of period (dollars per share)	$ 27.29	$ 22.50	$ 22.50	$ 0
Granted (dollars per share)	28.46	22.50
Vested (dollars per share)	22.50	0
Forfeited (dollars per share)	22.13	0
Unvested at the end of the period (dollars per share)	$ 27.29	$ 22.50

EQUITY - BASED COMPENSATION -41

EQUITY - BASED COMPENSATION - Schedule of Total Return Performance Unit Award Activity (Details) - TR Performance Unit Awards - $ / shares	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Number of Units
Unvested at the beginning of period (shares)	5,787	0
Granted (shares)	43,512	0
Vested (shares)	0	0
Forfeited (shares)	(1,021)	0
Unvested at the end of the period (shares)	48,278	0
Grant-Date Average Fair Value per Unit
Unvested at the beginning of period (dollars per share)	$ 43.22	$ 0	$ 43.93	$ 0
Granted (dollars per share)	43.14	0
Vested (dollars per share)	0	0
Forfeited (dollars per share)	43.93	0
Unvested at the end of the period (dollars per share)	$ 43.22	$ 0

EQUITY - BASED COMPENSATION - U

EQUITY - BASED COMPENSATION - Unrecognized Compensation Expense (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unrecognized compensation expense	$ 3.4	$ 0.7
Time-Based Units
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unrecognized compensation expense	$ 2.4	$ 0.7
Weighted average to be recognized (In years)	2 years 6 months 3 days	1 year 13 months 11 days
Performance Shares
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Unrecognized compensation expense	$ 1	$ 0
Weighted average to be recognized (In years)	1 year 16 months 22 days

ACCUMULATED OTHER COMPREHENSI43

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Accumulated Other Comprehensive loss (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			$ 259.2	$ 263.2
Amounts reclassified from accumulated other comprehensive loss	$ (0.1)	$ (0.3)	(0.3)	(0.6)
Ending balance	249.8	$ 262.2	249.8	$ 262.2
Gains and Losses on Cash Flow Hedges
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			(1.6)
Other comprehensive loss before reclassification			(1.5)
Amounts reclassified from accumulated other comprehensive loss			0.3
Net current period other comprehensive loss			(1.2)
Ending balance	$ (2.8)		$ (2.8)

ACCUMULATED OTHER COMPREHENSI44

ACCUMULATED OTHER COMPREHENSIVE LOSS - Components of Other Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Income/(loss) on derivative financial instruments	$ (0.1)	$ 1.5	$ (2.4)	$ 0.4
Interest rate swap contracts
Accumulated Other Comprehensive Income (Loss) [Line Items]
Income/(loss) on derivative financial instruments	0	(0.1)	0.2	(0.6)
Natural gas forward contracts
Accumulated Other Comprehensive Income (Loss) [Line Items]
Income/(loss) on derivative financial instruments	(0.1)	1.4	(2.6)	1
Foreign exchange forward contracts
Accumulated Other Comprehensive Income (Loss) [Line Items]
Income/(loss) on derivative financial instruments	$ 0	$ 0.2	$ 0	$ 0

ACCUMULATED OTHER COMPREHENSI45

ACCUMULATED OTHER COMPREHENSIVE LOSS - Schedule of Reclassifications out of Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Interest expense	$ 0.8	$ 0.9	$ 1.7	$ 1.8
Total reclassifications for the period	0.1	0.3	0.3	0.6
Gains and Losses on Cash Flow Hedges
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Total reclassifications for the period			(0.3)
Gains and Losses on Cash Flow Hedges | Interest rate swap contracts | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Interest expense	0	0.1	0.1	0.2
Gains and Losses on Cash Flow Hedges | Natural gas forward contracts | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Cost of products sold	$ 0.1	$ 0.2	$ 0.2	$ 0.4

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Self-bond agreement for reclamation costs
Other Commitments [Line Items]
Off balance sheet commitment	$ 38.2	$ 38.2
Ciner Wyoming LLC | Standby Letters of Credit
Other Commitments [Line Items]
Long-term line of credit	$ 20.3

AGREEMENTS AND TRANSACTIONS W47

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Costs charged by affiliates (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - Affiliates	$ 4.1	$ 4.6	$ 8.1	$ 9.2
Ciner Corp
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - Affiliates	3.5	3.5	7.2	7.4
ANSAC
Related Party Transaction [Line Items]
Total selling, general and administrative expenses - Affiliates	$ 0.6	$ 1.1	$ 0.9	$ 1.8

AGREEMENTS AND TRANSACTIONS W48

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
ANSAC
Related Party Transaction [Line Items]
Cost of products sold	$ 5	$ 0.3	$ 13.6	$ 0.8

AGREEMENTS AND TRANSACTIONS W49

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Net sales to affiliates (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Related Party Transaction [Line Items]
Net sales to affiliates	$ 71.6	$ 68.7	$ 149.1	$ 135.2
ANSAC
Related Party Transaction [Line Items]
Net sales to affiliates	51.7	66.1	92.9	129.5
CIDT
Related Party Transaction [Line Items]
Net sales to affiliates	19.9	0	56.2	0
Other
Related Party Transaction [Line Items]
Net sales to affiliates	$ 0	$ 2.6	$ 0	$ 5.7

AGREEMENTS AND TRANSACTIONS W50

AGREEMENTS AND TRANSACTIONS WITH AFFILIATES - Receivables from or payables to affiliates (Details) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Accounts receivable from affiliates	$ 88.4	$ 61.6
Due to affiliates	4.3	4.2
ANSAC
Related Party Transaction [Line Items]
Accounts receivable from affiliates	39.4	46.5
Due to affiliates	1.8	0
CIDT
Related Party Transaction [Line Items]
Accounts receivable from affiliates	43.1	9
Due to affiliates	0	0
Ciner Corp
Related Party Transaction [Line Items]
Accounts receivable from affiliates	5.9	3.9
Due to affiliates	1.9	1.7
Ciner Resources Europe NV
Related Party Transaction [Line Items]
Accounts receivable from affiliates	0	2.2
Due to affiliates	0.6	0
Other
Related Party Transaction [Line Items]
Accounts receivable from affiliates	0	0
Due to affiliates	$ 0	$ 2.5

MAJOR CUSTOMERS AND SEGMENT R51

MAJOR CUSTOMERS AND SEGMENT REPORTING - Narrative (Details)	6 Months Ended
	Jun. 30, 2017segment
Segment Reporting [Abstract]
Number of operating segments	1

MAJOR CUSTOMERS AND SEGMENT R52

MAJOR CUSTOMERS AND SEGMENT REPORTING - Sales by geographic area (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Sales by geographical area
Sales	$ 119.7	$ 116.7	$ 246.3	$ 231.1
Domestic
Sales by geographical area
Sales	48.1	48	97.2	95.9
International
Sales by geographical area
Sales	71.6	68.7	149.1	135.2
International | ANSAC
Sales by geographical area
Sales	51.7	66.1	92.9	129.5
International | CIDT
Sales by geographical area
Sales	19.9	0	56.2	0
Other | International
Sales by geographical area
Sales	$ 0	$ 2.6	$ 0	$ 5.7

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - Fair Value, Measurements, Recurring - Level 2 - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Interest rate swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative aggregate notional value	$ 71	$ 72
Natural gas forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative aggregate notional value	$ 36.7	$ 31

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Value of Derivative Assets and Liability (Details) - Fair Value, Measurements, Recurring - Level 2 - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total derivatives designated as hedging instruments	$ 0	$ 0.6
Total derivatives designated as hedging instruments	5.7	3.8
Other current assets | Natural gas forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset, current	0	0.6
Accrued Expenses | Interest rate swap contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability, current	0.2	0.4
Accrued Expenses | Natural gas forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability, current	1	0
Other non-current liabilities | Natural gas forward contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability, noncurrent	$ 4.5	$ 3.4

SUBSEQUENT EVENTS - Narrative (

SUBSEQUENT EVENTS - Narrative (Details) - USD ($)	Aug. 01, 2017	Jul. 28, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Subsequent Event [Line Items]
Distributions declared per unit for the period (dollars per share)			$ 0.567	$ 0.5670	$ 1.134	$ 1.131
Subsequent Event
Subsequent Event [Line Items]
Cash distribution approved		$ 25,000,000
Distributions declared per unit for the period (dollars per share)		$ 0.5670
Line of Credit | Ciner Resources Credit Agreement | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Line of credit maximum borrowing capacity	$ 10,000,000
Federal Funds Rate | Line of Credit | Ciner Resources Credit Agreement | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Debt instrument, basis spread on variable rate	0.50%
London Interbank Offered Rate (LIBOR) | Line of Credit | Ciner Resources Credit Agreement | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Debt instrument, basis spread on variable rate	1.00%
Ciner Wyoming LLC | Line of Credit | Ciner Wyoming Credit Agreement | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Line of credit maximum borrowing capacity	$ 225,000,000
Ciner Wyoming LLC | Federal Funds Rate | Line of Credit | Ciner Wyoming Credit Agreement | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Debt instrument, basis spread on variable rate	0.50%
Ciner Wyoming LLC | London Interbank Offered Rate (LIBOR) | Line of Credit | Ciner Wyoming Credit Agreement | Revolving Credit Facility | Subsequent Event
Subsequent Event [Line Items]
Debt instrument, basis spread on variable rate	1.00%
Principal due August 1, 2017 | Variable Rate Demand Revenue Bonds | Subsequent Event
Subsequent Event [Line Items]
Extinguishment of debt	$ 8,600,000