91.  Bankers speculate that smaller insurance companies, like Life USA Holdings or ARM Financial Group, could be targets.

92.  Attention now should center on smaller companies and public agencies to see whether they, too, are ready for the date change, Koskinen said.

93.  Banks are reluctant to fund smaller companies because many are unable to put up sufficient collateral -- usually property in Japan.

94.  Battipaglia also argued that investors would have to broaden the rally by switching from large company stocks like IBM and Coca-Cola to the ones of smaller companies.

95.  Avid is selling expensive equipment when smaller companies with lower overhead are introducing cheaper products, analysts said.

96.  Bankers who have had direct dealings with Khodorkovsky said that he used Menatep and Yukos to wangle cash out of smaller companies in which Menatep had big equity stakes.

97.  Banks have cut back on lending to riskier smaller companies, and larger companies are turning more to selling debt to procure funds.

98.  Besides, they say, the need both to sell their expensive services to smaller companies and to attract talent left them with little choice but to switch course.

99.  Big businesses that import a lot of components or goods would have benefited, at the expense of smaller companies that rely mainly on domestic sources.

100.  Bigger companies have a different agenda than smaller companies.