31.   Per-share numbers reflect payment of preferred dividends.

32.   So the rising number of tornadoes reflects improved reporting, he said.

33.   Some pollution reductions were required by other, more forceful regulations, but most experts say the numbers accurately reflect the effect of the disclosure requirements.

34.   Still, it is hard to know whether these numbers reflect intellectual standards or simply greater awareness of the existence of the competition.

35.   That number does not reflect the impending layoffs of hundreds of workers at Worldcom or Norfolk Southern, experts say.

36.   The admissions numbers reflect the first year of state college enrollment after the Hopwood vs. Texas decision.

37.   The company says its pro forma numbers more accurately reflect its results now that it has changed its licensing terms.

38.   The differing numbers reflect the possibility of ties.

39.   The dismal numbers reflect the blow the high yen has dealt to manufacturers, which are struggling to cope with declining export earnings by cutting workers and slowing production.

40.   The employment numbers reflect a reduction in the forecast of employment growth that would have been created through increasing trade with Mexico, Cochrane explained Friday.