But he predicted that the deal would enhance earnings from this year.

"These terms can and should be renegotiated as a means of releasing cash, increasing prices or enhancing earnings."

Funds will be used to enhance the employment and earnings of economically disadvantaged workers with disabilities through skill training and related services.

James C. Armstrong, a spokesman at Suntrust, said the bank's executives had no intention of using the loan reserves to enhance future earnings.

"We expect the acquisition to enhance earnings per share in 1989."

This would enhance earnings for the year ending 31st March 1994.

To enhance earnings and rebuild capital, banks may attempt to delay a cut in the prime rate as long as the competition will allow, they said.

But this group is doing more than just continue the tradition - it is at the heart of a scheme to enhance earnings from tribal embellishment.

"This will enhance earnings going forward."

Some, echoing criticism after a Coca-Cola earnings report last fall, said that the company was trying to enhance earnings by recording the one-time gains.