1.   The decision to ease the burden of unrelieved ACT will benefit mainly manufacturing companies like TandN and GKN, with substantial overseas earnings.

2.   The ledger for these transactions is represented by the balance of trade accounts which show the difference between our overseas earnings and overseas expenditure.

3.   Appliance maker Whirlpool said swings in European currency values, coupled with sluggish sales, will damage overseas earnings.

4.   As in the first quarter, sales growth was also boosted by favorable currency-exchange rates, which increased the dollar value of overseas earnings.

5.   Avon Products plunged after warning of lower overseas earnings.

6.   Avon Products Inc. plunged after warning of lower overseas earnings.

7.   A higher dollar boosts profits at Japanese exporters by increasing the yen value of overseas earnings and reducing pressure to raise prices abroad.

8.   A lower dollar hurts exporters by reducing the yen value of overseas earnings.

9.   A high yen hurts Japanese exporters by eroding their overseas earnings and damages competitiveness by forcing them to raise prices abroad.

10.   A stronger dollar helps these companies by increasing the yen value of overseas earnings, while a weaker dollar crimps profit growth.