1.   Apple also sounded a new note of caution for the coming year, as it revised its earnings forecast for the current quarter and fiscal year.

2.   A KDD spokesman said the company may revise its earnings forecast Friday, but declined to comment on the Nikkei report.

3.   A KDD spokesman said the company may revise its earnings forecast on Friday.

4.   All five revised earnings in March.

5.   Casio revised its earnings after trading ended on Japanese stock exchanges.

6.   Gains and trading will be capped amid concern that retailers and computer chip makers, brokers and other industries are about to revise earnings downward, traders said.

7.   He made the comment yesterday after Toshiba revised its earnings.

8.   Hundreds of companies have revised their earnings downward to avoid accounting fraud charges.

9.   Many analysts still see the company as a buy and consider the fact that Rafako revised its earnings as positive.

10.   Nippon Trust Bank will revise its earnings this afternoon.