21.   Banks use unrealized gains on their stock portfolios to offset losses as they write off trillions of yen in bad loans.

22.   Banks gained on expectations the economy is too weak for an interest-rate increase, offsetting losses by makers of personal computers that reported disappointing shipment figures.

23.   BELGIAN stocks rose for a seventh consecutive day as gains in financial stocks offset losses in oil and gas company Petrofina SA.

24.   BELGIAN stocks were mixed as gains in Petrofina SA and retailers offset losses in financial stocks such as Banque Bruxelles Lambert SA.

25.   Beyond this comment, there were no new answers on how the county would offset the losses from the fund and what services might be cut.

26.   Better-than-expected earnings from Cisco Systems Inc. offset the losses in Microsoft and Intel.

27.   Brown and industry officials said they did not think the increase in business driving would offset the loss of airport business.

28.   But cement sales in the United States increased, despite the recession, and helped Cemex offset the losses in Mexico.

29.   But he added that an increase in weekly Mass attendance is increasing parish collections and helping to offset the loss of bingo revenue.

30.   But Hotard said American believes the benefit to its service image offsets capacity loss.