71.   He is taking out larger ads in the Yellow Pages and trying to increase his commercial business to help offset the decline.

72.   He said fertilizer companies like Manah SA and Fertibras SA could offset declines in the market.

73.   He said that unit demand for memory chips is rising, which should largely offset the decline in prices.

74.   Higher noninterest income and lower expenses helped offset a decline in net interest income, the agency said.

75.   Higher sales and operating income at the three chains to be sold were unable to offset that decline.

76.   Higher-than-expected earnings from companies such as TrizecHahn Corp. and Southam Inc. will offset any declines, traders said.

77.   HONG KONG stocks were mixed as gains by banks and utility issues offset declines by property companies.

78.   Higher profits from financial services and retirement benefits offset declines in the insurance businesses, Cigna said.

79.   However, this did not offset declines in domestic sales in the period.

80.   In Europe, Avon said revenue increases from the U.K., Russia and Central Europe partially offset declines in Germany, France and Spain from unfavorable exchange rates.