21.   BP, Lloyds TSB Group Plc and HSBC Holdings Plc also recently reported robust profits, helping boost the index.

22.   A decent economy has led to high fares and full planes, and as a result, airlines have reported record profit.

23.   A number of companies have reported lower profits this year.

24.   Additionally, big corporation like International Business Machines Corp. continue to report robust profits.

25.   ADL is privately held by its employees and a trust and does not report profits.

26.   Accounting experts and some regulators argue that American companies should report profits in clearer ways and that those who audit the books should be held to higher standards.

27.   Advanced Micro reported a profit for its first quarter even without shipping many units of its latest chip.

28.   Airlines also have been reporting strong profits in recent quarters, record highs in some cases.

29.   After the writeoffs, Sanwa expects to report a profit for the fiscal year, Matsuura said.

30.   After the write-offs, Sanwa expects to report a profit for the fiscal year, Matsuura said.