IBRN Incurred but not reported losses

IBNR incurred but not reported

incurred losses

can not but

could not but

had been built but not put on the market

interest due but not paid

lady hermits who are down but not out

report only the good but not the bad

Surround but not Closed

To be superior but not to control

To create but not to possess

printed but not published

but not in spirit

TBNA treated but not admitted

losses not covered

extensive cultivation; wide sowing but meager harvest-a method of cultivation: the cultivated area is large but the per area yield is relatively low

wide sowing but meager harvest-a method of cultivation: the cultivated area is large but the per area yield is relatively low

Ban Is Not Downbeat and Yan Not Upbeat