21.   All you have to do is open a book.

22.   Allianz was one of six European insurance companies to sign a memorandum of intent pledging to open their books and expedite claims.

23.   AMC officials counter by opening the books.

24.   Automotive engineering specialist BAT International has opened its books to investors for the first time, revealing a company in debt and whose auditor questions its near-term viability.

25.   Baseball owners reiterated their refusal to open their books but have agreed to measure their noses since the last time they claimed that they are losing money.

26.   Before opening a book, the young people at Sister Clara Mohammed School take time out to contemplate something greater.

27.   Before opening the books, however, Nichols wants more information from Duke and Simon DeBartolo concerning their offer, said Price Sloan, general counsel for Nichols.

28.   A company would have to open its books to union representatives and demonstrate severe jeopardy of job losses without a wage reduction.

29.   A Wascana spokesman said in March then that it would not open its books until Talisman made a higher bid, noting that such behavior is standard practice.

30.   After the convictions, a group of dissident PBA delegates called on the union to open its books to determine whether it had misused any police union funds.