111.   Both companies reported a slowdown in membership growth and said medical costs rose more than expected, especially in Medicare health maintenance organizations.

112.   Both companies reported desultory results, and the stock market took note.

113.   Both companies reported earnings after the market closed.

114.   Both companies reported getting subpoenas from a Pennsylvania grand jury.

115.   Both trends had been apparent in December, when the company reported profits and saw its stock price fall several dollars.

116.   But analysts say the accounting issues seem to be history, and last month the company reported better-than-expected earnings.

117.   But as companies report their third quarter earnings in the coming weeks, the flip side of the weak economy will become clear.

118.   But because the leave could be unpaid, companies did not report substantial monetary costs from the benefits.

119.   But both companies reported flat revenues, indicating the results were produced by cost savings and not by strong consumer spending.

120.   But a dead giveaway is when a company reports earnings despite a negative cash flow.