21.   At the end of each fiscal year, Japanese brokerage houses write off losses from shares priced at below book value.

22.   At times, the survivors have appeared disinterested, quite willing to write off the season.

23.   Banks announced their midyear financial reports at the end of November, along with their policies for writing off bad debts.

24.   Banks are cutting lending while they try and write off trillions of yen in irrecoverable loans they hold.

25.   Banks may be taking advantage of recent bond gains to generate cash to write off bad loans and offset declines in the stocks they own, traders said.

26.   Banks use profits earned from record-low rates to help write off trillions of yen in bad loans.

27.   Banks are also selling their own shares to generate cash to write off bad loans.

28.   Banks need the maximum spread to help write off trillions of yen in bad loans still on their books from the speculative bubble era.

29.   Banks rose amid optimism they are making headway in writing off trillions of yen in bad loans.