21.   But banking analysts say the valuations of the property often overstated actual worth.

22.   But the increased cushion for possible losses surprised banking analysts in its magnitude.

23.   James Bradshaw, banking analyst at Pacific Crest Securities in Portland, Ore., said American Savings has good locations.

24.   Not until October or November at the earliest, says Charles Peabody, bank analyst at Mitchell Securities in New York.

25.   Return on equity is still high for most of the banks as well, said Linda Lyon, banking analyst with Banque Nationale de Paris.

26.   Sanford surprised banking analysts last year when he announced he intended to retire.

27.   Some of them, including U.S. fixed-income chief John Costas and banking analyst Thomas Hanley, wound up at UBS.

28.   The amount may total as much as three times this official estimate, according to banking industry analysts.

29.   The legislation, which was approved last week, should help banks recover their loans when debtors run into financial difficulties, banking analysts said.

30.   This year The Wall Street Journal named him the top banking analyst in the country.