1.   A gain is taxed as a balancing charge, while a loss gives rise to a balancing allowance that can be used to reduce taxable earnings.

2.   Earnings risk -- increases in operating costs can reduce earnings, provisions for bad debt, changes in interest rates, and changes in asset prices can cause problems.

3.   Analysts said that as more companies have received product approvals from the FDA lately, price competition in the industry has intensified, reducing earnings.

4.   And fewer calves will reduce earnings as well.

5.   And if earnings are reduced, the stock could be assigned a lower valuation.

6.   And, it would then reduce future earnings because most assets must be written off over the years.

7.   Australian stocks fell as concern resurfaced that slowing growth in Asia may reduce company earnings, particularly those doing business in the region, such as Coca-Cola Amatil Ltd.

8.   Australian stocks plunged for a second day amid concern financial turmoil in Asia may crimp economic growth and reduce company earnings.

9.   Australian stocks plunged for a second day amid concern financial turmoil in Asia may slow economic growth and reduce company earnings.

10.   Australian stocks dropped amid concern the turmoil in Asia may reduce company earnings.