21.   All goodwill charges before and after the first one will reduce operating earnings.

22.   But many companies and Wall Street deal makers have come to rely on pooling accounting because it allows merging companies to avoid expensive charges that reduce future earnings.

23.   But the company warned that the measures could significantly reduce earnings this year.

24.   But this year EDS profits will take several hits that are likely to reduce net earnings by about half.

25.   Citicorp and other big banks fell on concern that the weakness in Asian markets such as South Korea will reduce earnings.

26.   Citicorp, Chase Manhattan Corp., BankAmerica Corp. and BankBoston Corp. shares fell on concern that declining trading revenue and rising credit costs could reduce earnings next year.

27.   Citicorp and some other big banks fell for a second day on concern that the weakness in Asian markets will reduce earnings.

28.   Citicorp and some other big banks fell on concern that the weakness in Asian markets such as South Korea will reduce earnings.

29.   Coca-Cola Amatil Ltd., a soda bottler, dropped amid concern falling Asian currencies may reduce the earnings of companies with operations there.

30.   Costs associated with acquisitions reduced earnings by a penny in both the latest quarter and the year-ago period.