1.   An early focus was an agreement on debt settlement between the two countries.

2.   First the bank must win support for its call for a comprehensive debt settlement from other creditors.

3.   He described a debt settlement he reached with the firm, which has long done his personal and professional accounting work.

4.   Kmart said it was not required to cut the dividend as part of the debt settlement.

5.   Minas Gerais state, which has already pledged o sell two banks, and the state of Rio Grande do Sul, are also completing a similar debt settlement.

6.   The debt settlement is expected to be signed tomorrow.

7.   The GAO said the debt settlements were never reviewed by government lawyers.

8.   This information gives you an insight into how the IRS views debt settlements.

9.   Debt settlement should be made on a case-by-case basis.

10.   Government participation in the debt settlement will be limited, he said.