11.   Sony revised its earnings for the year in February.

12.   The company revised its earnings after the close of trading on the Japanese exchanges.

13.   Also Wednesday, Nintendo revised its earnings forecast for the fiscal year that ended last month.

14.   And Japanese companies have been revising their earnings forecasts downward as global demand for electronics and other goods dwindles.

15.   Heinz last month revised its earnings downward, expecting fewer people would dine out, particularly at airports, hospitals and theme parks.

16.   The company badly missed first quarter earnings estimates, and has been forced twice to revise its earnings downward.

17.   Despite the debt waivers, UFJ had no plans to revise its earnings forecast, a company spokesman said.

18.   The Dell news eased earnings concerns for US hi-techs, after investment banks revised earnings forecasts for some firms, dealers said.