1.   Blue Cross of Memphis agreed to reimburse its clients for overcharges.

2.   Chilean stocks may decline as electricity rates fall and utilities are forced to reimburse clients after charging excess rates earlier this year.

3.   Daiwa absorbed all losses and reimbursed clients for the value of the bonds, as well as any lost interest, he added.

4.   Daiwa conceded that, like Yamaichi, it had reimbursed big clients for market losses so they would keep letting Daiwa handle their money.

5.   Many of the hidden losses came from a questionable scheme to reimburse big clients for trading losses.

6.   Ramus took their paintings to sell for profit on consignment, only to sell them and fail to reimburse the clients.

7.   It quoted a government official who spoke on condition of anonymity as saying PaineWebber partially reimbursed the clients.

8.   Under the scheme, a willing stockbroking company deemed fit by the SC will undertake to reimburse clients of stockbroking company whose licence has been revoked.

9.   First of all, the loss of the satellites means Russia will have to reimburse its clients.