21.   American mutual life insurance companies lost a tangled tax dispute worth billions of dollars at the Supreme Court.

22.   Analysts had been expecting the company to lose money in the quarter.

23.   Analysts say some companies could lose millions by winning, entering a business that will be intensely competitive and at risk of plunging prices for wireless-phone services.

24.   Analysts say the company has been losing money in the U.S. for several years.

25.   An audit by the accountant general concluded the distribution company will lose heavily from its electricity purchase agreement with Dabhol, according to the Indian Express.

26.   And earlier this month, the company lost its backing from the venture capital firm Benchmark Capital for its fledgling Internet unit, Toysrus.com.

27.   Analyst Victor Lazarovici of Smith Barney Inc. expected the company to lose two cents it did report.

28.   Analysts said word of First Union purchasing anything came as a surprise because the company lost customers in prior mergers.

29.   Analysts predicted the company would lose money again this year.