The company needs to raise capital after booking losses on its stock portfolio.

However, they conceded the company might have an unspecified "book loss" for the year, once all the details, including tax treatment, were worked out.

The company said it expected to record a book loss of about $19 million on the sale, which was recorded in Wang's third-quarter results.

Wang said it expected to record a book loss on the transaction, which would be reflected in third-quarter results.

But he said last year was The Herald's best ever and that this year there is a "slight book loss."

They recognized that a complete regular inventory was too expensive, and decided that the best method of assessing book loss would be to use sampling.

Because of currency adjustments, Mobil will have a net book loss of about $140 million, which will be included in the earnings report for the second quarter.

RESULT: Although banks book losses equal to the discount, they get tax deductions otherwise unavailable.

At an event in Montana, he worked in a booked loss to The Honky Tonk Man.

However, he will be most remembered for his book Loss Prevention in the Process Industries of more than 1000 pages published in two volumes in 1980.

Analysts say those changes would result in banks having to book losses so large that several of Japan's - and the world's - biggest institutions would be rendered insolvent.

He then competed briefly in Cleveland All Pro Wrestling, where he wrestled against Cactus Jack in a booked loss on March 23.

It is considered unlikely that Mr. Holmes a Court will try to sell his investment in Standard Chartered even though it is showing a book loss of $70 million.

On the July 9, 1995 episode of WWF Wrestling Challenge, Skip was defeated in a booked loss by longtime jobber Barry Horowitz.

The company, which blamed United States foreign and tax policy for forcing the pullout, said it would record a net book loss of $140 million on the sale after adjustments for taxes and accounting.

While the trading environment for both HealthCare and Graphic System divisions improved considerably, the group's half year results were heavily affected by the expected book loss on the divestiture of Consumer Imaging.

Under the Japanese accounting rules, Mr. Kellner explained, their insurers would have to book losses on foreign currency assets if they fell 15 percent or more in March, as compared with the year before.

By Mr. Braverman's calculations, a drop in the dollar below that level would require Japanese insurers to book losses on dollar assets of roughly $18 billion for their fiscal year ending March 31.

"What is still uncertain," Mr. Yardeni said, "is to what level the dollar must fall before the insurers must either book losses or dump dollar assets to avoid having to report losses.

Although Prucare booked losses in the hundreds of millions for the last three years, Aetna said in December that the purchase would be immediately accretive - that is, it would add to earnings in 1999 and 2000.

Kodak, which has been trying to sell the division since January, in order to concentrate on its core photography and digital-imaging businesses, expects to take a book loss of $250 million after taxes but said net cash proceeds from the deal would be $600 million.

It said that the 1985 year profits included a $508 million provision for the restructuring of Montgomery Ward, while the 1986 results included a $150 million book loss on the previously announced sale of the Container Corporation of America.

Enron-Qwest Deal Investigated Regulators are examining a $300 million deal between Enron and Qwest Communications to determine whether the two companies used accounting tricks to inflate revenue or to avoid booking losses on certain assets, people who have talked with regulators said.

Andrew Green, a fund manager at SG Asset Management, said investors had looked beyond today's losses partly because the Deutsche BA write-down was a "book loss" while British Airways itself was cutting costs despite higher fuel bills and generating cash.

Time Extension on Losses Meanwhile, experts on bank accounting said that any effort by Treasury Secretary James A. Baker 3d to liberalize bank accounting for third world loans would probably include allowing banks to book losses over time, rather than all at once.