91.   Japanese bonds fell to their lowest level in a month amid concern banks may sell bonds to raise money to write off bad loans.

92.   Japanese bonds fell for a second day amid concern banks might sell bonds to offset loan losses.

93.   Kopper, though, repeated that the bank would not sell stakes until the tax law is changed.

94.   Last month, the bank sold Ganis Credit Corp., a unit specializing in recreational vehicle and boat loans, to Deutsche Financial Services.

95.   Later, Bank of Boston was negotiating to merge with First Fidelity Bancorp, but that bank instead sold itself to First Union Corp.

96.   Later laws would make it difficult for banks to sell insurance.

97.   Many banks have sold part of their huge inventories of Treasury bonds accumulated in the last several years.

98.   McQuade said no additional layoffs are planned, and that all the attrition would be in areas the bank is selling or closing.

99.   Meanwhile, either bank may sell its position in the derivative deal to other parties, who can in turn sell again.

100.   Mark Arena, a spokesman for SBC Warburg, confirmed the investment bank sold some shares just before it took control of the Kepit portfolio.