21.   As proposed by Fidelity, the insurance would not cover losses caused by changes in interest rates.

22.   As shares decline, investors shed their margin positions and cover losses, often by selling stocks in their account.

23.   Banks sometimes sell these stocks and realize the profits to help them cover losses from bad-loan disposals.

24.   Banks also must set aside reserves to cover losses.

25.   Banks have also been forced to set more money aside to cover loan losses in recent months, and some are balking at financings that might risk future losses.

26.   Big Learningsmith suppliers such as Brio have insurance to help cover their losses.

27.   Bond prices also may have dropped as insurers sold Treasury bonds from their portfolios to raise cash needed to cover losses stemming from the attacks.

28.   BRAZILIAN stocks fell, led by Telecomunicacoes Brasileiras SA, as emerging markets investors abandoned Brazilian equities to raise cash to cover losses incurred in Asia.

29.   A fall in the U.S. Dow Jones Industrial Average also weighed on Japanese shares by bolstering speculation U.S. fund managers will sell Japanese stocks to cover losses at home.

30.   A handful of big insurers are entering that field with policies covering loss of data and damage from viruses.