1.   America Online executives are forbidden from insider trading in the weeks before and after announcing earnings and when the company is about to sign joint ventures and acquisitions.

2.   America Online did not announce the earnings until after financial markets closed.

3.   Analysts agree that Philips will announce lower earnings for its semiconductors and components division, which served as its cash cow until now.

4.   Applied Materials announced earnings after the close of trading.

5.   Bank of Montreal reports its fiscal fourth-quarter and year-end profit Tuesday and Bank of Nova Scotia announces its earnings Wednesday.

6.   Bellwether companies ranging from Coca-Cola Co. to Intel Corp. will announce earnings along with a host of other first-rank firms.

7.   A Citigroup spokesman declined to say whether Citigroup executives would even mention Enron when they announce earnings on Thursday.

8.   A string of companies announced earnings Friday that either matched or overran Wall Street estimates.

9.   Also yesterday, Southwest Airlines, following the pattern of other booming carriers, announced record earnings for the period.

10.   Brewer and food manufacturer San Miguel Corp. rose on expectations that it will exceed forecasts when it announces its earnings later today.