1.   At the time, the bank declined to go into detail about the files.

2.   At least one major investment bank declined to work with him, a person close to the bank said.

3.   Banks decline when bond yields rise because they own big portfolios of government debt.

4.   Banks themselves have declined to give fee schedules for any of the new on-line services, saying they will be announced shortly before the corresponding software is available.

5.   Bank also declined to comment about Moroz, citing patient confidentiality.

6.   Bloomberg News reported last month that Canadian Imperial was a potential acquirer of Oppenheimer, although the bank has so far declined to comment.

7.   Both banks declined to comment on any merger talks.

8.   Both banks declined to comment on the latest outbreak of such rumors.

9.   Both banks declined in recent weeks, as investors cleared space in their portfolios for the new shares to be sold by Banco Rio de la Plata SA.

10.   Both banks declined to comment.