11.   Softbank said it was buying back the bonds to reduce its liabilities.

12.   Still, some said the tobacco companies must come back with a new proposal for reducing their liability.

13.   That liability would be reduced if there is an interim site, he said.

14.   That surplus was used to increase the rainy day fund, reduce pension liabilities, pay some old bills, and make expenditures on one-time capital projects.

15.   To reduce their liability, most if not all hotels and motels have removed the diving boards from their pools and posted signs warning swimmers not to dive.

16.   Tobacco companies want President Bill Clinton to endorse the settlement, which would reduce their liability to lawsuits in exchange for steps to cut teen smoking.

17.   To reduce tax liabilities, the buyers kept the cable systems as a single entity for five years before splitting them up.

18.   At the same time, it will take advantage of the current economic slowdown to conserve cash flow and reduce liabilities.

19.   Regarding investment into Japan, a move to trim borrowing from overseas institutions by the private sector helped reduce Japanese liabilities, the ministry said.

20.   Your goal in structuring your balance sheet is to increase assets and reduce liabilities.