1.   A. In our view, the stocks will continue to decline, because companies will revise upward their initial loss estimates.

2.   BroadVision, a software firm, lowered its second-quarter revenue forecast and expanding loss estimates.

3.   Buttrick also widened quarterly loss estimates at American and US Airways but narrowed them slightly for United, Continental and Northwest.

4.   Chiyoda Corp. fell after cost overruns forced the company to almost double its pretax loss estimate.

5.   Delta said its loss estimate excludes the effect of the elimination of travel agent commissions, announced last week, and one-time charges.

6.   It revised its loss estimate three times before reporting today.

7.   Q. Aside from the twin towers, do your loss estimates take into account the possibility that other buildings might come down?

8.   Several other companies have increased their loss estimates in recent weeks, as damage once seen as superficial is proving on closer examination to be more extensive.

9.   She said that loss estimate is like a giant hammer hanging over defendants.

10.   The Atlanta airline issued the loss estimate, which is slightly larger than analysts had been forecasting, on Friday.