What changed in this filing

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Item 4. Controls and Procedures

2023-05-09 compared with 2022-11-07 · 17 added, 16 removed, 75 unchanged (31% of the section changed)

CONTROLS AND PROCEDURES

and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow for timely decisions regarding required disclosure.

As required by Rule 13a-15(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), we have evaluated, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) or Rule 15d-15(e) of the Exchange Act) as of September 30, 2022.

Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that these controls and procedures are effective as of September 30, 2022.

During the quarterly period ended September 30, 2022, there have not been any changes in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) identified in connection with our evaluation that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

We maintain controls and procedures designed to provide reasonable assurance that information required to be disclosed in the reports we file with the Securities and Exchange Commission ("SEC") is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow for timely decisions regarding required disclosure.

Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that these controls and procedures are effective as of March 31, 2023.

During the quarterly period ended March 31, 2023, there have not been any changes in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) identified in connection with our evaluation that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

FORWARD-LOOKING STATEMENTS

21 unchanged sentences

Among the factors that could cause actual results to differ from those in the forward-looking statements are:

● the severity, magnitude, and duration of the COVID-19 pandemic and the emergence of new virus variants, including impacts of the pandemic and of businesses' and governments' responses to the pandemic, including actions to mitigate its impact and the development of treatments and vaccines, on our operations and personnel, and on demand for coal, oil, and natural gas, the financial condition of our customers and suppliers, available liquidity and capital sources and broader economic disruptions;

● changes in macroeconomic and market conditions and market volatility arising from hostilities in Ukraine or otherwise, including inflation, changes in coal, oil, natural gas, and natural gas liquids prices, and the impact of such changes and volatility on our financial position;

● decline in the coal industry's share of electricity generation, including as a result of environmental concerns related to coal mining and combustion and the cost and perceived benefits of other sources of electricity and fuels, such as oil & gas, nuclear energy, and renewable fuels;

● changes in global economic and geo-political conditions or in industries in which we or our customers operate;

● changes in coal prices and/or oil & gas prices, demand and availability which could affect our operating results and cash flows;

● changes in macroeconomic and market conditions and market volatility, and the impact of such changes and volatility on our financial position;

● changes in global economic and geo-political conditions or changes in industries in which our customers operate;

● changes in commodity prices, demand and availability which could affect our operating results and cash flows;

● the outcome or escalation of current hostilities in Ukraine;

● the severity, magnitude, and duration of any future pandemics and impacts of the pandemic and of businesses' and governments' responses to the pandemic on our operations and personnel, and on demand for coal, oil, and natural gas, the financial condition of our customers and suppliers, available liquidity and capital sources and broader economic disruptions;

● actions of the major oil-producing countries with respect to oil production volumes and prices could have direct and indirect impacts over the near and long term on oil & gas exploration and production operations at the properties in which we hold mineral interests;

● changes in competition in domestic and international coal markets and our ability to respond to such changes;

● potential shut-ins of production by operators of the properties in which we hold mineral interests due to low oil, natural gas, and natural gas liquid prices or the lack of downstream demand or storage capacity;

● potential shut-ins of production by operators of the properties in which we hold oil & gas mineral interests due to low commodity prices or the lack of downstream demand or storage capacity;

● risks associated with the expansion of our operations and properties;

● our ability to identify and complete acquisitions;

● our ability to identify and complete acquisitions and to successfully integrate such acquisitions into our business and achieve the anticipated benefits therefrom;

● our ability to identify and invest in new energy and infrastructure transition ventures;

2 unchanged sentences

● adjustments made in price, volume, or terms to existing coal supply agreements;

● the effects of and changes in trade, monetary and fiscal policies and laws, including the interest rate policies of the Federal Reserve Board;

● the effects of and changes in trade, monetary and fiscal policies and laws;

● central bank policy actions, bank failures and associated liquidity risks;

● the effects of and changes in taxes or tariffs and other trade measures adopted by the United States and foreign governments;

1 unchanged sentence

● deregulation of the electric utility industry or the effects of any adverse change in the coal industry, electric utility industry, or general economic conditions;

● investors' and other stakeholders' increasing attention to environmental, social and governance matters;

● investors' and other stakeholders' increasing attention to environmental, social, and governance ("ESG") matters;

● liquidity constraints, including those resulting from any future unavailability of financing;

4 unchanged sentences

● changes in equipment, raw material, service or labor costs or availability, including due to inflationary pressures;

● changes in our ability to recruit, hire and maintain labor, including as a result of the potential impact of government-imposed vaccine mandates;

● changes in our ability to recruit, hire and maintain labor;

● our ability to maintain satisfactory relations with our employees;

1 unchanged sentence

● increases in transportation costs and risk of transportation delays or interruptions;

● operational interruptions due to geologic, permitting, labor, weather, supply chain shortages of equipment or mine supplies, or other factors;

● operational interruptions due to geologic, permitting, labor, weather, supply chain shortage of equipment or mine supplies, or other factors;

● risks associated with major mine-related accidents, mine fires, mine floods, or other interruptions;

27 unchanged sentences

● our press releases;

● our website http://www.arlp.com ;

● our website www.arlp.com ;

● written or oral statements made by us or any of our officers or other authorized persons acting on our behalf.

1 unchanged sentence

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 4. Controls and Procedures