111.   The bonds lost value as spreads -- the difference in yield between the bond and Treasury yields -- widened.

112.   The bonds lost value as their gap in yield rose relative to Treasury debt.

113.   The company loses the value of some earnings abroad because profit earned in other countries has to be translated into the strong U.S. dollar.

114.   The case is an antique, and often antiques lose their value if they are refinished or fixed in any way.

115.   The earnings lift, he said, comes because Tyco can treat the good will differently from the real assets, which under accounting rules lose value over time.

116.   The common thread running through these funds is relatively illiquid derivative securities that lost value when interest rates zipped upward.

117.   The distinction is significant in dollar terms because changes in technology often lead to equipment drastically losing value over time.

118.   The dollar continued to lose value.

119.   The fund also tends to lose value when interest rates rise, as they have this year, Kresnicka said.

120.   The fund invested in securities known as structured notes that lost value as rates rose.