Iron Mountain is a company and is generally mentioned concerning the Dime warrants and IMO isn't as pertinent as other things on this board. Dime warrants ticker: dimeq
POR--Very important. Plan of Reorganization. In a ch. 11 BK, the partially impaired classes have to vote and approve of the entities reorganization. A partially impaired class is the class that will receive a fraction of their claims whereas an impaired class or often called completely impaired class will get nothing and is not allowed to vote (because they are deemed to vote NO). A class that is whole--meaning they will get paid 100 cents on the dollar on their claims will also not be allowed to vote because they are deemed to vote yes.
This is important b/c it is quite common in BK that attorneys will try to pin classes against each other in order to get the plan approved. For example they could try to give a bunch of money to pref's and nothing to commons in hopes that the pref's approve of the plan. This is where attorneys make the big money and is important that all classes are represented i.e. creditors committee and equity committee.