11.   Paine Webber wants to avoid what happened to Prudential Securities Inc., which underestimated the amount it had to pay to settle its limited partnership scandal.

12.   Planners also underestimated the amount of time and care required to build a trail without damaging the cave.

13.   Rieders also is expected to testify that he found flaws in the way prosecution scientists analyzed the level of the preservative by greatly underestimating those amounts.

14.   Shell U.K. underestimated the amount of oil on the Brent Spar storage facility but came far closer than Greenpeace, according to an independent survey released Wednesday.

15.   But the head of BNP-Paribas, the second-biggest French banking group, suggested that European monetary officials had underestimated the amount of euro cash needed.