The results include a special addition of $39 million to the allowance for losses in loans to developing countries.

It includes diluting materials and allowances for losses which occur when the material is mined.

In 1987, other banks quickly followed Citibank's lead in setting aside large allowances for losses on loans to financially troubled countries.

Parties and witnesses are entitled to allowances for loss of earnings, subsistence and travel to and from the tribunal.

Magistrates are not paid, apart from an allowance for loss of earnings, mileage and subsistence (which are at a standardised rate agreed by the Ministry of Justice).

The company also said the loss for the quarter reflects a $96 million addition to the company's allowance for losses on real estate held for investment in its real estate development subsidiaries.

Coast, operator of Coast Federal Bank with 125 branches in California, said it had established a $31.5 million provision for loan losses and a $16.5 million addition to its allowance for losses on foreclosed real estate.

But fraud losses do not count in that calculation, so by reclassifying the bad debts, NextCard would be able to keep down its required allowance for losses, giving it greater financial flexibility at a time when its earnings performance was suffering.

American General, a Houston insurance and financial services company, said its unit, American General Finance Inc., based in Evansville, Ind., would raise its allowance for losses on finance receivables by $216 million in the fourth quarter.

By that time, having accelerated at nearly 64 feet per second for each second of the five minutes, even with due allowance for loss of one-sixth g to the pull of the moon at the start, they were making approximately 12,000 miles per hour.

But the company added that its $1.5 billion reserve for loan losses at the end of 1989 included an allowance for losses from $1 billion of loans that "were experiencing some financial difficulty" at that time but not counted as troubled loans.