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(Click for frequent words.) 66 Escrowed Funds 64 Escrowed Proceeds 60 escrowed proceeds 58 accrued thereon 58 promissory notes payable 58 Debenture holders 58 promissory note receivable 58 subordinated promissory note 57 escrowed 57 Exploram 57 NOL carryforwards 57 liquidating distributions 56 secured promissory note 56 RWCI 56 subordinated promissory notes 56 intercompany indebtedness 56 Hardwoods USLP 56 Secured Debenture 56 #A COPs 56 Subordinated Note 56 defease 56 Subordinated Facility 56 Promissory Note 56 pro rata portion 55 DIP Facility 55 Escrow Agreement 55 Terrawinds 55 asset monetizations 55 MID Lender 55 convertible debenture holders 55 Senior Secured Term 55 Non Brokered Offering 55 Affected Creditors 54 Airesurf 54 Rosebel royalty 54 UILIC 54 Contingent Consideration 54 Separate Subordinated Notes 54 Senior Secured Debt 54 Final Liquidating Distribution 54 Term Facility 54 promissory note payable 54 Debt Settlement Agreements 54 CAD#m [002] 54 unsecured subordinated promissory notes 54 Settlement Amount 54 OFCD Optionally Fully 54 FSAH 54 Gosman Estate 54 Hallwood Energy 54 voluntary prepayment 54 Canbras 54 Acquireco 53 Redeemable Preferred Shares 53 Subscription Receipts 53 securitized receivables 53 nondividend distribution 53 Convertible Promissory Notes 53 earnout payment 53 certificateholders 53 unsecured debentures 53 Flow Through Offering 53 defeased loans 53 Hardwoods LP 53 unitholder distributions 53 RCF IV 53 intercompany receivables 53 earnout payments 53 USPoly 53 Repurchased shares 53 convertible promissory note 53 DIP Loan 53 unsecured promissory notes 53 Conversion Date 53 unexpended balance 53 FSI STREAMS 53 ABL Facility 53 Tsavo Acquisition 53 accretable yield 53 Escrow Agent 52 EVLN 52 debenture holder 52 Secured Debentures 52 Solicitation Statement 52 Voisey Bay royalty 52 #,#,# Subscription Receipts [002] 52 Noront Offer 52 Promissory Note dated 52 Secured Facility 52 Escrowed Shares 52 Repayment Date 52 Non Brokered Placement 52 convertible subordinated debenture 52 interfund 52 undistributed earnings 52 loss carryforward 52 securitized accounts receivable 52 exchangeable debentures 52 finder fee payable 52 QT Financing 52 representations warranties covenants 52 loss carryovers 52 escrow 52 unsecured convertible debentures 52 Nemak transaction 52 contingent earnout 52 Excess Cash Flow 52 YSV 52 carryforwards 51 receivable balances 51 secured debenture 51 mandatory convertible subordinated 51 DUNDEE REIT TSX D.UN 51 PRRF 51 Biomerge 51 Trico Shipping 51 principal paydowns 51 Consent Fees 51 unsecured debenture 51 share repurchase authorizations 51 Proposed Financing 51 Subscription Receipt Offering 51 FDIC indemnification 51 Senior Subordinated Secured Notes 51 allocated pro rata 51 accreted principal 51 Global DIGIT II 51 non recourse RISPERDAL 51 Indentures governing 51 indenture relating 51 Orgaman 51 Gramercy Realty Lenders 51 Revolving Credit Agreement 51 Vistior 51 indentures pursuant 51 Indentures 51 BPLP 51 warrantholder 51 DSRF 51 RSUs vest 51 EdgeStone Funds 51 Pre QT Financing 51 unsecured convertible debenture 51 OneEx 51 unsecured promissory note 51 #B bonds 51 Acquisition Transaction 51 NPREIT 51 Convertible Notes validly tendered 51 Petition Date 51 shares issuable pursuant 51 subordinated indebtedness 51 undistributed taxable income 51 Liquidating Trust 51 Exchangeable Notes 51 #D bonds 51 PEPS Units 51 borrower repays 51 AUX Offer 51 Existing Convertible Notes 51 Indenture governing 50 CaRIT 50 Exchangeco 50 Minsud 50 SCITI 50 ABL revolving 50 prorata 50 Revolving Credit Facilities 50 extendible revolving term 50 AHC Bid 50 Marpep 50 Amended Agreement 50 Pharmachem Revised Offer 50 unsecured indebtedness 50 Subscription Receipt 50 Refinancing Transactions 50 FelCor LP 50 Subordinated Units 50 #A bonds 50 unsecured subordinated notes 50 extendible revolving 50 Galore Creek Partnership 50 supplemental indentures 50 Secured Convertible Debenture 50 substitute LOCs 50 Varvarinskoye Project 50 DIP Credit 50 secured convertible debenture 50 Songa Offshore ASA 50 Canaccord Relief Program 50 Confidential Offering Memorandum 50 Variable Funding 50 subordinated convertible notes 50 loss carryforwards 50 Canexus LP 50 Brokered Financing 50 CKX stockholders 50 Optionees 50 SCITI II 50 parties hereto 50 LYONs 50 Termination Agreement 50 Millennium Oaktree 50 RTO Financing 50 Senior Secured Convertible 50 Debentures tendered 50 unexercised warrants 50 NEGI 50 thispress release 50 Millstream II 50 Incentive Warrants 50 Galephar 50 financialstatements 50 Convertible Debenture 50 Term Securitization 50 Brokered Offering 50 Stalking Horse Bid 50 Graniz Loan 50 SemCanada 50 Related Parties 50 tendering holders 50 SIFT Rules 50 CENts 50 NEGT 50 PBIH 50 condensed consolidated balance sheets 50 borrowable resources 50 Senior Secured Revolving Credit 50 Interest accrues 50 Brokered Placement 50 underwriting discounts commissions 50 forfeitable 50 Alpetro 50 d Represents 50 exchangeable certificates 50 CDR Private Placement 50 ScoZinc 50 repay indebtedness 50 MCLP 50 ScoZinc Limited 49 Upfront Payment 49 DJOFL 49 Revolving Facility 49 proceeds therefrom 49 subscription receipts 49 undrawn revolver 49 Symphony GenIsis 49 Aurvista 49 condensed consolidated balance sheet 49 Intelsat Sub Holdco 49 DigiScreen 49 Merged JV Company 49 Convertible Secured Debenture 49 convertible promissory notes 49 Guyanor 49 Cash Consideration 49 Cequence 49 Ordinary Unitholders 49 Sensipar royalties 49 Zero Coupon Convertible Notes 49 pro rata 49 USOGP 49 Extends Maturity Date 49 Concurrent Financing 49 SIFT Tax 49 ExploreCo 49 Subordinated Convertible Notes 49 Tenderco 49 Selling Securityholder 49 Crisa acquisition 49 Contingent Value Rights 49 subordinate lien holders 49 Seriatim 49 carrybacks 49 receivables securitization 49 unaudited consolidated balance sheets 49 Secured Loan Notes 49 TFGMF 49 TRANs 49 AMH II 49 amalgamated corporation 49 Metris Master 49 Xantic acquisition 49 unaudited consolidated balance sheet 49 Zacoro 49 Pengrowth unitholders 49 Gramercy Realty 49 Debenture Financing 49 Cashback Amount 49 Mezzanine Loan 49 extendable revolving 49 Secured Term 49 prorations 49 Proposed Transactions 49 Convertible Promissory Note 49 Debtor 49 normalized FFO guidance 49 ASSET RETIREMENT OBLIGATION 49 unaudited condensed 49 C Convertible Preferred 49 Hemosol LP 49 PrivateCo 49 pledgee 49 TYN 49 Exchangeable LP units 49 c Represents 49 #C bonds 49 reorganized WMI 49 accrued 49 loss NOL carryforward 49 Gamecorp 49 Leased Property 49 undrawn revolving credit 49 Second Tranche 49 intercompany loans 49 Specified Investment 49 ABL Revolver 49 commonstock 49 unitholders Unitholders 49 Valle del Cura 49 Installment Payment 49 Convertible Secured 49 Petrojarl Varg FPSO 49 Redemption Amount 49 Loan Agreement 49 Escrow Account 49 Offset Private Placement 49 debentureholders 49 AvenEx 49 Secured Promissory Note 49 refinance indebtedness 49 CapGen 49 Mowood LLC 49 Senior Unsecured Term 49 GoldTrain 49 Graduated Royalty 49 Endo Pharma LLC 48 extendible revolving credit 48 CCI Pellet Agreements 48 Application Monies 48 Mowood 48 trust indenture 48 Note Receivable 48 Convertible Loan 48 Scheme Consideration 48 Recapitalization Agreement 48 unamortized portion 48 Shareholder Applicants 48 revolver borrowings 48 Unsecured Debentures 48 LBSF 48 CLO #-# 48 Gitennes 48 Borrowing Fees 48 redeemable preferred 48 Cliffstar Acquisition 48 Conversion Period 48 ALICO Holdings 48 Katonah Debt Advisors 48 Early Settlement Date 48 CREBs 48 consolidated VIE 48 Earnout 48 supersedeas bond 48 accrue thereon 48 Tranche B 48 Royalty Payments 48 Filing Statement 48 Laurus Master Fund 48 Subordinated Loan 48 CPC Escrow Agreement 48 Revolving Term 48 convertible subordinated debentures 48 subordinated debenture 48 DIP financing facility 48 applicable Total Consideration 48 Zero Coupon Notes 48 MDP Transaction 48 Existing Debentures 48 Canuc 48 Mandatory Convertible Notes 48 MR Civ 48 series #A #B 48 subordinated CMBS 48 Note Payable 48 obligations hereunder 48 EPE unitholders 48 Conveying Subsidiaries 48 securityholder approval 48 Final Settlement Date 48 Alange 48 Rosebel Royalty 48 Net Smelter Royalty 48 Borgakim 48 THE JEAN COUTU 48 indenture trustee 48 collaterized 48 earnout provision 48 EPIL II 48 overriding royalty 48 Transeastern Lenders 48 Cortelco 48 OPEB expense 48 DIP Financing 48 Ungava Minerals 48 Default Notice 48 BSB sA 48 LifePoint LifePoint Hospitals 48 withholdable payment 48 OJVA 48 ratably 48 promissory note 48 Preliminary Prospectus 48 hedge counterparties 48 issuable pursuant 48 Edsouth 48 Senior Subordinated PIK Notes 48 CG STREAMS 48 Privateco 48 SemCrude LP 48 Mulgravian 48 Secured Lenders 48 voluntary prepayments 48 paydown 48 Non Exchangeable Notes 48 Ensource 48 Unsecured Notes 48 CPIF 48 noteholder 48 HSR clearance 48 Offering Jurisdictions 48 NYSE AGO Assured 48 Euramerica 48 accumulated undistributed 48 subchapter C 48 mandatorily redeemable 48 Override Agreement 48 -reaped windfall 48 Amended Option Agreement 48 PERH 48 LICT 48 First Instalment 48 Reorganized Debtors 48 consolidated condensed 48 Debentures 48 undistributed net 48 Innovium 48 Debenture Holder 48 Restricted Share 48 Reopened Notes 48 LIHEAP contingency 48 adjusted distributable cash 48 substitute LOC 48 prepetition secured 48 Mitsue Pipelines 48 refranchising transactions 48 Universal Compression Partners 48 dividends thereon 48 NEG Holding 48 SFSB transaction 48 CRIIMI MAE 48 unsecured subordinated debentures 48 Rollover Instalments 48 Repurchase Notice 48 INTEGRA LIFESCIENCES HOLDINGS CORPORATION 48 Exchangeable Units 48 convertible unsecured debentures 48 bond indentures 47 interfund loans 47 Senior Secured Debentures 47 InnVest 47 Kel Ex 47 Net Profits Interests 47 subordinated convertible 47 Chesstown 47 EPIL III 47 Subsequent Events 47 indenture 47 credits SRECs 47 indebtedness incurred 47 indenture pursuant 47 SBPAs 47 website www.nrfc.com 47 HiMEDS Units 47 Kereco 47 BRPI 47 Geofinance 47 LibertyBank Acquisition 47 accompanying unaudited consolidated 47 Senior Exchangeable Notes 47 noncumulative perpetual preferred 47 Noteholder 47 subordinated debentures 47 Current Loan Amount 47 Form #c# 47 Partial Tender Offers 47 prudently incurred 47 Dividend Reinvestment Plan DRIP 47 CMI Entities 47 covenant waivers 47 validly tendered Notes 47 undrawn commitments 47 Mandatorily Convertible 47 Financing Condition 47 includible 47 uncollectable receivables 47 SonomaWest 47 Neurogen stockholders 47 thetransaction 47 consolidated balance sheets 47 estimated undiscounted 47 nonrecourse 47 Underlying Option Agreement 47 Secured Convertible Debentures 47 carryforward 47 unbilled revenue 47 nonaccrual loan 47 ERBs 47 Pooling Agreement 47 www.boralex.com 47 Transferor Loan 47 validly surrendered 47 Major Newswire http:/www.majornewswire.com 47 Exploreco 47 Escrowed 47 Liquidating Trustee 47 ALICO SPV 47 Finders Warrants 47 BTE announces 47 Wajax Income Fund 47 loan amortizes 47 Ordinary Dividends 47 Vishay stockholders 47 hereunder shall 47 nonforfeitable 47 Transferred Assets 47 Notes Total Consideration 47 Issuer Bid 47 NSRs 47 Priority Unitholders 47 Adeona undertakes 47 GANs 47 execute supplemental indenture 47 secured convertible promissory 47 franking credits attached 47 Distributable Earnings 47 Och Ziff Operating 47 contingently convertible 47 SEDAR www.SEDAR.com 47 Escrow Release 47 standardized distributable cash 47 Amended Plan 47 MWPAT 47 Convertible Preferred Shares 47 DIP Lenders 47 accounts receivable balances 47 Secured Convertible Note 47 Denray 47 LREIT 47 Montaur 47 Canetic Unitholders 47 NYSE MIM MID 47 Existing Notes validly 47 Effective Date 47 MIGENIX assumes 47 Trafina 47 Eurogas International 47 accretion expense 47 Jiantou Xinyuan 47 Geosam 47 TSX PMT.UN 47 Repurchase Agreement 47 Shellbridge 47 CLTI 47 Senior Toggle Notes 47 hypothec 47 Solfotara 47 Indenture Trustee 47 Sem Parent 47 loss carrybacks 47 Gareste 47 Each Subscription Receipt 47 DMRJ 47 NPH Funds 47 Preferred Stockholders 47 - CaLou Smit 47 mandatorily convertible preferred 47 transferors 47 Proventure 47 Combination Transaction 47 NOL carryforward 47 Canetic unitholders 47 BCGI Shareholders 47 Dagilev 47 Pucobre 47 Mesabi Trust 47 CONSTA secured 47 Baytex Energy Ltd. 47 Supplemental Indentures 47 TGGT 47 Proposed Offering 47 CC Finco 47 Maximum Tender Notes 47 OC BVI 47 TRUPs 47 secured convertible debentures 47 YIELDPLUS 47 Coventree sponsored 47 Convertible Debentures 47 JHFS 47 www.eatonvance.com closed end index.php 47 Avenir Trust 47 SIDEX 47 Bought Deal 47 Required Filings 47 Alon Refining Krotz Springs 47 LitFunding 47 SEK #,#,#,# 47 Escrow Issuer 47 update theseforward looking 47 Debenture Indenture 47 UBS SFIs 47 Premium DRIP 47 #,#,# FT Units 47 Icoworks Holdings 47 BIP Interests 47 unconsolidated investee 47 Secured Debt 47 POBs 47 Borrowing Fee 47 PIK Notes 47 Requisite Consents 47 adequately collateralized 47 Stapled Units 47 OTCBB RDIAF announces 47 Vicwest 47 subordinated unsecured 47 TargetCo 47 QMLP 47 Amending Agreement 47 Tolling Agreement 46 Secured Creditor 46 Existing Warrants 46 THCR 46 Private Placement Offering 46 Merger Transaction 46 Geofine 46 mandatorily exchangeable 46 Norsemont Shares 46 unsecured convertible promissory 46 capital expenditures 46 alternate payee 46 Flow Through Warrant 46 obligations thereunder 46 retainage 46 American Molygold 46 Geomark 46 Proposed Qualifying Transaction 46 CAD#m [001] 46 PERLS III 46 balance sheet securitizations 46 Klondex shareholders 46 Default Status Reports 46 optionors 46 certificates evidencing 46 unsecured subordinated 46 -Amos Harel Haaretz Correspondent 46 Entitlements Issue 46 condensed consolidated 46 Rights Offering Circular 46 FINOVA 46 reinsurance receivables 46 DTHC 46 solvency deficiency 46 Richview Resources Inc. 46 USEB 46 unsubordinated indebtedness 46 Transeastern JV 46 Transfer Agreements 46 Reorganization Proposal 46 Explorator Chile 46 Dobhai 46 Debenture Holders 46 Fund TSX CHW.UN 46 Redemption Date 46 non dilutable 46 Repurchase Offer Notice 46 undiscounted cash 46 TRAFINA 46 Convertible Note 46 Standby Commitment 46 DSUs 46 Redeemable Preferred 46 -worht 46 Mineralfields 46 Net Smelter Returns 46 supersedeas 46 FDIC indemnification asset 46 defeasing 46 Zero Coupon Convertible Debentures 46 Guarantors 46 CEP IV 46 WEQ.DB today 46 Wajax Corporation 46 Recapitalisation Proposal 46 CCNs 46 Consent Fee 46 Partly Paid 46 inherited IRAs 46 Amalgamating Corporations 46 Auramet Trading LLC 46 Mandatory Convertible Bonds 46 EMEA Subsidiaries 46 monies 46 Lebowa Transaction 46 FairWest 46 timeshare receivables 46 Contingent Convertible Senior 46 ADSs tendered 46 ranks pari passu 46 Guinea Alumina Refinery 46 toupdate 46 ZCI Offer 46 Restated Agreement 46 Modification Agreement 46 Genterra 46 subchapter S corporation 46 Trust Indenture 46 securitization trusts 46 unamortized deferred 46 IREX joint venture 46 BrazAlta 46 convertible noteholders 46 unissued shares 46 Contractual Obligations 46 DynaMexico 46 Termination Date 46 Rep Uno 46 ULTGO bonds 46 AXEA 46 reborrowed 46 Flow Through Private Placement 46 REIT Exemption 46 Revolving Credit 46 RRSP contribution room 46 mandatory redeemable preferred 46 -Chico Nuts 46 Senior Unsecured Convertible Notes 46 b Excludes 46 Fairquest 46 SBLC 46 Aames Investment 46 Terminating Fund 46 Drawdown Date 46 LOI contemplates 46 Stendal mill 46 unamortized financing 46 EnPro consolidated 46 VRDPs 46 Subsidiary Guarantors 46 BlackRock LTIP shares 46 Sandstorm Resources 46 Senior Secured Floating Rate 46 Gaz Métro inc 46 Wellsford Whitehall 46 Subordinated Debenture 46 Liquid Yield Option 46 farmee 46 Upper DECS 46 Offer Documentation 46 PharmaBio 46 BPSAG 46 USD2m 46 covenant ratios 46 CalGen 46 amalgamated entity 46 RedWater 46 Collateral Agent 46 Detachable Warrants 46 Mortgaged Property 46 Possession DIP 46 convertible subordinated 46 PetroCumarebo 46 exchangeable notes 46 Farmee 46 securities issuable pursuant 46 policyholder dividends 46 Revised Proposal 46 GLJ Report 46 millioncompared 46 Redemption Notice 46 Principal Amount 46 Preferred Stock Purchase Agreement 46 Avaranta 46 ReNvision 46 Canpartners 46 Restated Declaration 46 TSX SLW NYSE SLW 46 Bullion Monarch 46 Preferred Units 46 calculating distributable cash 46 MergerSub 46 Declared distributions 46 reconveyance 46 Cheniere Partners 46 restated revolving 46 prorata basis 46 Crocotta 46 Debt Conversion 46 website www.steinwaymusical.com 46 decedent estate 46 QELP 46 receivables securitization facility 46 Indenture 46 unconditional guaranty 46 TradeMarkCo 46 ACTIVEnergy Income Fund 46 Gamehost 46 LIRH 46 SemCanada Crude 46 Conditions Precedent 46 Rollover Transaction 46 MFFO 46 equityholders 46 Westshore Terminals Limited 46 NJRCEV 46 Shurgard Europe 46 JVCO 46 RELATED PARTY TRANSACTIONS 46 customary representations warranties 46 ninemonths ended 46 debentures 46 Initial Purchasers 46 Citi Instalment 46 Debenture 46 Gwenco 46 indemnifications 46 #,#,# Subscription Receipts [001] 46 Lanesborough REIT announces 46 Convertible debenture 46 ProspEx 46 Coastport 46 unsubordinated debt 46 hereafter tendered 46 GasRock 46 RUB#.# billion [004] 46 JunJing III 46 Perfora 46 ¢ #,#,#,#.# 46 convertible debentures Debentures 46 Secured Convertible 46 tendering noteholders 46 Subordinated Convertible Debentures 46 TriNet Notes 46 LifeMark Health 46 Concurrent Private Placement 46 certificate evidencing 46 NSR Net Smelter 46 ZDP Shares 46 prepetition liabilities 46 escrow account 46 Possession DIP financing 46 audited Consolidated 46 TerraVest 46 ChipMOS Taiwan 46 cash flows 46 #,#,# warrants exercisable 46 TSX ENT.UN 46 OCEANE bonds 46 Proposed Arrangement 45 Magicalia privacy 45 pursuant 45 Visa indemnification 45 Secured Bonds 45 DeeThree 45 Term Loan Facility 45 Innovis Entities 45 NON CASH INVESTING 45 - CASH FLOWS [012] 45 PIK Preferred Stock 45 Panamax Bulk Carrier 45 remaining untendered 45 Interest Expense Interest expense 45 Offer Consideration 45 Lakeview REIT 45 CREIT 45 Financing Transactions 45 Mega Graphite 45 b Reflects 45 Pro forma Adjusted EBITDA 45 EIFH 45 AIMCO Properties LP 45 Northwind Holdings 45 CNIH 45 Taplin Canida & 45 setoffs 45 -blueberry barrens 45 Settling Defendants 45 Mandatory Conversion Conditions 45 Restricted Voting Shares 45 NCSLT Trusts 45 flowthrough 45 Cash Flow Swap 45 Exchangeable Unit 45 ENAMCO 45 Forbearance Agreements 45 reborrow 45 restrictive covenants contained 45 Amended Facility 45 en pago 45 commence Normal Course 45 withholdable payments 45 TRCLP 45 Shares issuable 45 CLOC 45 Bonterra Trust 45 Consent Letter 45 Proposed Transaction 45 Halterm Income Fund 45 overcollateralization tests 45 nontraded REIT 45 Convertible Notes 45 VRDP 45 CEHE 45 TARP CPP 45 unallocated ESOP shares 45 Bid Procedures 45 NCSLT 45 c Calculated 45 c Reflects 45 Abraxis assumes 45 Privco 45 La.Code Civ.P. art 45 Second T3 Instalment 45 Euroclear Sweden 45 Pembina Pipeline Corporation 45 Senior Subordinated Convertible 45 Completion Date 45 contingently issuable shares 45 MetaPower International 45 prepetition 45 INDEXPLUS 45 Kemur 45 GroupWeb EmailWire.com 45 Maximum Tender Offers 45 Contrans Income Fund 45 Colstrip Unit 4 45 b Relates 45 ReHo 45 Standby Purchase Agreement 45 WMI JPMorgan 45 Macquarie Instalment 45 Lease Obligation 45 Early Consent Deadline 45 Cobalt Gordian 45 Stapled Securities 45 Bought Deal Offering 45 MFB Corp 45 Forfeited Unit 45 Inc. OTC CDCO 45 Scheduling Order 45 FXRE 45 Convertible Debt 45 MagHoldings Shares 45 recourse indebtedness 45 YIELDPLUS Income Fund 45 ANS Parties 45 Hurasu Resource Corporation 45 Non Brokered 45 REIT taxable 45 non forfeitable dividends 45 Teekay Parent 45 Klauer Manufacturing 45 -Candra Wijaya Sigit Budiarto 45 Iusacell Celular 45 pro rata basis 45 Letter Agreement 45 CMHC insured mortgage 45 eTelecare assumes 45 Ableco 45 finder fee equal 45 intersegment transactions 45 Basic Subscription Privilege 45 Eligible Insured Securities 45 Million Convertible Debenture 45 Terrenex 45 Senior Subordinated 45 Common Share Units 45 Repurchase Program 45 DRIP Plan 45 NFTL 45 reinsurance recoverables 45 Redeemable Cumulative Convertible Perpetual 45 Debentures validly tendered 45 indemnification obligations 45 validly tendered pursuant 45 putable 45 Current Liabilities #,#,# #,#,# [002] 45 AmerAlia