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200
At the low end , investors can spend $ 15,000 or more to own a racehorse in partnership with others .
At the low end , investors can spend $ <money>15,000</money> or more to own a racehorse in partnership with others .
201
At a yearling sale , a buyer can go solo and get a horse for a few thousand dollars .
At a yearling sale , a buyer can go solo and get a horse for <money>a few thousand dollars</money> .
202
But that means paying the horse 's maintenance ; on average , it costs $ 25,000 a year to raise a horse .
But that means paying the horse 's maintenance ; on average , it costs $ <money>25,000</money> a year to raise a horse .
203
For those looking for something between a minority stake and total ownership , the owners ' group is considering a special sale where established horse breeders would sell a 50 % stake in horses to newcomers .
For those looking for something between a minority stake and total ownership , the owners ' group is considering a special sale where established horse breeders would sell a <percent>50 %</percent> stake in horses to newcomers .
204
BUELL INDUSTRIES Inc. halved its quarterly dividend to five cents a share , payable Nov. 17 to stock of record Nov. 3 .
<org>BUELL INDUSTRIES Inc.</org> halved its <date>quarterly</date> dividend to <money>five cents</money> a share , payable <date>Nov. 17</date> to stock of record <date>Nov. 3</date> .
205
The company 's quarterly dividend had been 10 cents a share since April 30 , 1988 .
The company 's <date>quarterly</date> dividend had been <money>10 cents</money> a share since <date>April 30 , 1988</date> .
206
Buell recently said it would incur an aftertax charge of about $ 3.6 million in its fourth quarter ending Tuesday , in connection with the sale and discontinuance of several lines at a plant .
<org>Buell</org> recently said it would incur an aftertax charge of <money>about $ 3.6 million</money> in <date>its fourth quarter ending Tuesday</date> , in connection with the sale and discontinuance of several lines at a plant .
207
The Waterbury , Conn. , maker of industrial fasteners and metal stampings has 2.3 million shares outstanding .
The <gpe>Waterbury</gpe> , <gpe>Conn.</gpe> , maker of industrial fasteners and metal stampings has <cardinal>2.3 million</cardinal> shares outstanding .
208
Claude Bebear , chairman and chief executive officer , of Axa - Midi Assurances , pledged to retain employees and management of Farmers Group Inc. , including Leo E. Denlea Jr. , chairman and chief executive officer , if Axa succeeds in acquiring Farmers .
<person>Claude Bebear</person> , chairman and chief executive officer , of <org>Axa - Midi Assurances</org> , pledged to retain employees and management of <org>Farmers Group Inc.</org> , including <person>Leo E. Denlea Jr.</person> , chairman and chief executive officer , if <org>Axa</org> succeeds in acquiring <org>Farmers</org> .
209
Mr. Bebear added that the French insurer would keep Farmers ' headquarters in Los Angeles and `` will not send French people to run the company . ''
Mr. <person>Bebear</person> added that the <norp>French</norp> insurer would keep <org>Farmers</org> ' headquarters in <gpe>Los Angeles</gpe> and `` will not send <norp>French</norp> people to run the company . ''
210
Axa would also maintain Farmers ' relationships with the insurance exchanges that it manages .
<org>Axa</org> would also maintain <org>Farmers</org> ' relationships with the insurance exchanges that it manages .
211
Mr. Bebear made his remarks at a breakfast meeting with reporters here yesterday as part of a tour in which he is trying to rally support in the U.S. for the proposed acquisition .
Mr. <person>Bebear</person> made his remarks at a breakfast meeting with reporters here <date>yesterday</date> as part of a tour in which he is trying to rally support in the <gpe>U.S.</gpe> for the proposed acquisition .
212
The bid is part of Sir James Goldsmith 's unfriendly takeover attempt for B.A.T Industries PLC , the British tobacco , retailing , paper and financial - services giant that acquired Farmers last year for $ 5.2 billion .
The bid is part of Sir <person>James Goldsmith</person> 's unfriendly takeover attempt for <org>B.A.T Industries PLC</org> , the <norp>British</norp> tobacco , retailing , paper and financial - services giant that acquired <org>Farmers</org> <date>last year</date> for <money>$ 5.2 billion</money> .
213
Axa has agreed to acquire Farmers from Sir James 's investment vehicle , Hoylake Investments Ltd. , for $ 4.5 billion plus a $ 1 billion investment in Hoylake .
<org>Axa</org> has agreed to acquire <org>Farmers</org> from Sir <person>James</person> 's investment vehicle , <org>Hoylake Investments Ltd.</org> , for <money>$ 4.5 billion</money> plus a <money>$ 1 billion</money> investment in <org>Hoylake</org> .
214
Any acquisition of Farmers needs the approval of insurance commissioners in the nine states where Farmers operates , and Mr. Bebear 's trip will take him to Idaho , Arizona and New York after his stay here ; he will meet with insurance regulators , legislators , industry excutives and the press .
Any acquisition of <org>Farmers</org> needs the approval of insurance commissioners in the <cardinal>nine</cardinal> states where <org>Farmers</org> operates , and Mr. <person>Bebear</person> 's trip will take him to <gpe>Idaho</gpe> , <gpe>Arizona</gpe> and <gpe>New York</gpe> after his stay here ; he will meet with insurance regulators , legislators , industry excutives and the press .
215
Hearings on Axa 's acquisition application have been set for Nov. 13 in Idaho ; Nov. 20 in Illinois ; Nov. 24 and Dec. 4 in Arizona ; Dec. 11 in Washington state ; and Jan. 8 in Oregon .
Hearings on <org>Axa</org> 's acquisition application have been set for <date>Nov. 13</date> in <gpe>Idaho</gpe> ; <date>Nov. 20</date> in <gpe>Illinois</gpe> ; <date>Nov. 24</date> and <date>Dec. 4</date> in <gpe>Arizona</gpe> ; <date>Dec. 11</date> in <gpe>Washington</gpe> state ; and <date>Jan. 8</date> in <gpe>Oregon</gpe> .
216
Hearings have n't yet been set in Texas , Ohio and Kansas .
Hearings have n't yet been set in <gpe>Texas</gpe> , <gpe>Ohio</gpe> and <gpe>Kansas</gpe> .
217
California 's insurance commissioner does n't hold hearings on acquisition applications .
<gpe>California</gpe> 's insurance commissioner does n't hold hearings on acquisition applications .
218
Although Axa has been rebuffed by Farmers and has n't had any meetings with management , Mr. Bebear nonetheless appears to be trying to woo the company 's executives with promises of autonomy and new - found authority under Axa .
Although <org>Axa</org> has been rebuffed by <org>Farmers</org> and has n't had any meetings with management , Mr. <person>Bebear</person> nonetheless appears to be trying to woo the company 's executives with promises of autonomy and new - found authority under <org>Axa</org> .
219
He said Mr. Denlea would be a member of the top management team of the Axa - Midi group of companies , and would `` help define policies and strategies of the group . ''
He said Mr. <person>Denlea</person> would be a member of the top management team of the <org>Axa - Midi</org> group of companies , and would `` help define policies and strategies of the group . ''
220
Farmers was quick yesterday to point out the many negative aspects it sees in having Axa as its parent .
<org>Farmers</org> was quick <date>yesterday</date> to point out the many negative aspects it sees in having <org>Axa</org> as its parent .
221
For one , Axa plans to do away with certain tax credits that have resulted in more than $ 600 million paid to the Farmers exchanges during the past few years to offset underwriting losses .
For <cardinal>one</cardinal> , <org>Axa</org> plans to do away with certain tax credits that have resulted in <money>more than $ 600 million</money> paid to the <org>Farmers</org> exchanges during <date>the past few years</date> to offset underwriting losses .
222
Those credits result because of taxes that Farmers , as the management company , has paid , and have `` proved to be very important for the exchanges , '' a Farmers spokesman said .
Those credits result because of taxes that <org>Farmers</org> , as the management company , has paid , and have `` proved to be very important for the exchanges , '' a <org>Farmers</org> spokesman said .
223
Mr. Bebear contended that the tax cost to the exchanges under the revised structure would be about $ 8 million a year , which he described as `` peanuts .
Mr. <person>Bebear</person> contended that the tax cost to the exchanges under the revised structure would be <money>about $ 8 million</money> a year , which he described as `` peanuts .
224
Westinghouse Electric Corp. said it will buy Shaw - Walker Co .
<org>Westinghouse Electric Corp.</org> said it will buy <org>Shaw - Walker Co</org> .
225
Terms were n't disclosed .
Terms were n't disclosed .
226
Shaw - Walker , based in Muskegon , Mich. , makes metal files and desks , and seating and office systems furniture .
<org>Shaw - Walker</org> , based in <gpe>Muskegon</gpe> , <gpe>Mich.</gpe> , makes metal files and desks , and seating and office systems furniture .
227
Israel has launched a new effort to prove the Palestine Liberation Organization continues to practice terrorism , and thus to persuade the U.S. to break off talks with the group .
<gpe>Israel</gpe> has launched a new effort to prove <org>the Palestine Liberation Organization</org> continues to practice terrorism , and thus to persuade the <gpe>U.S.</gpe> to break off talks with the group .
228
U.S. officials , however , said they are n't buying the Israeli argument .
<gpe>U.S.</gpe> officials , however , said they are n't buying the <norp>Israeli</norp> argument .
229
Israeli counterterrorism officials provided the State Department with a 20 - page list of recent terrorist incidents they attribute directly to forces controlled by PLO Chairman Yasser Arafat .
<norp>Israeli</norp> counterterrorism officials provided <org>the State Department</org> with a <cardinal>20</cardinal> - page list of recent terrorist incidents they attribute directly to forces controlled by <org>PLO</org> Chairman <person>Yasser Arafat</person> .
230
Mr. Arafat publicly renounced terrorism Dec. 15 , satisfying the U.S. precondition for a direct `` dialogue '' with the PLO .
Mr. <person>Arafat</person> publicly renounced terrorism <date>Dec. 15</date> , satisfying the <gpe>U.S.</gpe> precondition for a direct `` dialogue '' with the <org>PLO</org> .
231
A U.S. counterterrorism official said experts are studying the Israeli list .
A <gpe>U.S.</gpe> counterterrorism official said experts are studying the <norp>Israeli</norp> list .
232
`` We have no independent evidence linking Fatah to any acts of terrorism since Dec. 15 , 1988 , '' he said , referring to the specific PLO group that Mr. Arafat heads .
`` We have no independent evidence linking <org>Fatah</org> to any acts of terrorism since <date>Dec. 15 , 1988</date> , '' he said , referring to the specific <org>PLO</org> group that Mr. <person>Arafat</person> heads .
233
`` So far , this list does n't change our view .
`` So far , this list does n't change our view .
234
Israel wants to end the dialogue , but our analysts take a different view than theirs . ''
<gpe>Israel</gpe> wants to end the dialogue , but our analysts take a different view than theirs . ''
235
Israeli Prime Minister Yitzhak Shamir 's top adviser on counterterrorism , Yigal Carmon , was here Monday to present the report to members of Congress , reporters and others .
<norp>Israeli</norp> Prime Minister <person>Yitzhak Shamir</person> 's top adviser on counterterrorism , <person>Yigal Carmon</person> , was here <date>Monday</date> to present the report to members of <org>Congress</org> , reporters and others .
236
Mr. Carmon said he also presented the list last week to William Brown , U.S. Ambassador to Israel .
Mr. <person>Carmon</person> said he also presented the list <date>last week</date> to <person>William Brown</person> , <gpe>U.S.</gpe> Ambassador to <gpe>Israel</gpe> .
237
Separately , the New York Times reported that the Israeli government had provided its correspondent in Jerusalem with different documents that Israel said prove the PLO has been conducting terrorism from the occupied Arab territories .
Separately , <org>the New York Times</org> reported that the <norp>Israeli</norp> government had provided its correspondent in <gpe>Jerusalem</gpe> with different documents that <gpe>Israel</gpe> said prove the <org>PLO</org> has been conducting terrorism from the occupied <norp>Arab</norp> <loc>territories</loc> .
238
The State Department said it has n't yet seen copies of those papers .
<org>The State Department</org> said it has n't yet seen copies of those papers .
239
`` If the dialogue was based on the assumption that Arafat or the PLO would stop terrorism , and we have evidence of continued terrorism , what would be the logical conclusion ? '' Mr. Carmon asked .
`` If the dialogue was based on the assumption that <person>Arafat</person> or the <org>PLO</org> would stop terrorism , and we have evidence of continued terrorism , what would be the logical conclusion ? '' Mr. <person>Carmon</person> asked .
240
Israel has long claimed Mr. Arafat never meant to renounce terrorism , particularly because he and his lieutenants reserved the right to press `` armed struggle '' against the Jewish state .
<gpe>Israel</gpe> has long claimed Mr. <person>Arafat</person> never meant to renounce terrorism , particularly because he and his lieutenants reserved the right to press `` armed struggle '' against the <norp>Jewish</norp> state .
241
Now , Jerusalem says it is backing up its contention with detailed accounts of alleged terrorist acts and plans linked to Mr. Arafat .
Now , <gpe>Jerusalem</gpe> says it is backing up its contention with detailed accounts of alleged terrorist acts and plans linked to Mr. <person>Arafat</person> .
242
It blames most of these on Fatah .
It blames most of these on <org>Fatah</org> .
243
The new accusations come at a delicate time in U.S. efforts to bring about talks between Israel and Palestinian representatives .
The new accusations come at a delicate time in <gpe>U.S.</gpe> efforts to bring about talks between <gpe>Israel</gpe> and <norp>Palestinian</norp> representatives .
244
The State Department said it had received a new letter on the subject from Israeli Foreign Minister Moshe Arens , restating Israel 's previous objection to negotiating with any Palestinian tied to the PLO .
<org>The State Department</org> said it had received a new letter on the subject from <norp>Israeli</norp> Foreign Minister <person>Moshe Arens</person> , restating <gpe>Israel</gpe> 's previous objection to negotiating with any <norp>Palestinian</norp> tied to the <org>PLO</org> .
245
Deciding what constitutes `` terrorism '' can be a legalistic exercise .
Deciding what constitutes `` terrorism '' can be a legalistic exercise .
246
The U.S. defines it as `` premediated , politically motivated violence perpetrated against noncombatant targets by subnational groups or clandestine state agents . ''
The <gpe>U.S.</gpe> defines it as `` premediated , politically motivated violence perpetrated against noncombatant targets by subnational groups or clandestine state agents . ''
247
To meet the U.S. criteria , Israel contended it only listed incidents that involved civilians and occurred inside its pre-1967 borders .
To meet the <gpe>U.S.</gpe> criteria , <gpe>Israel</gpe> contended it only listed incidents that involved civilians and occurred inside its <date>pre-1967</date> borders .
248
At the heart of Israel 's report is a list of a dozen incidents Jerusalem attributes to Fatah , including the use of bombs and Molotov cocktails .
At the heart of <gpe>Israel</gpe> 's report is a list of a <cardinal>dozen</cardinal> incidents <gpe>Jerusalem</gpe> attributes to <org>Fatah</org> , including the use of bombs and Molotov cocktails .
249
But U.S. officials say they are n't satisfied these incidents constitute terrorism because they may be offshoots of the intifadah , the Palestinian rebellion in the occupied territories , which the U.S. does n't classify as terrorism .
But <gpe>U.S.</gpe> officials say they are n't satisfied these incidents constitute terrorism because they may be offshoots of the intifadah , the <norp>Palestinian</norp> rebellion in the occupied <loc>territories</loc> , which the <gpe>U.S.</gpe> does n't classify as terrorism .
250
In addition , the officials say Israel has n't presented convincing evidence these acts were ordered by Fatah or by any group Mr. Arafat controls .
In addition , the officials say <gpe>Israel</gpe> has n't presented convincing evidence these acts were ordered by <org>Fatah</org> or by any group Mr. <person>Arafat</person> controls .
251
U.S. terrorism experts also say they are highly uncertain about the veracity of the separate documents leaked to the New York Times .
<gpe>U.S.</gpe> terrorism experts also say they are highly uncertain about the veracity of the separate documents leaked to <org>the New York Times</org> .
252
The papers , which Israel says were discovered in Israeli - occupied Gaza , refer to terrorist acts to be carried out in the name of a group called `` the Revolutionary Eagles . ''
The papers , which <gpe>Israel</gpe> says were discovered in <norp>Israeli</norp> - occupied <gpe>Gaza</gpe> , refer to terrorist acts to be carried out in the name of a group called `` <org>the Revolutionary Eagles</org> . ''
253
Some supporters of Israel say U.S. policy on Palestinian terrorism is colored by an intense desire to maintain the dialogue with the PLO .
Some supporters of <gpe>Israel</gpe> say <gpe>U.S.</gpe> policy on <norp>Palestinian</norp> terrorism is colored by an intense desire to maintain the dialogue with the <org>PLO</org> .
254
But State Department officials accuse Israel of leaking questionable claims to embarrass the U.S. .
But <org>State Department</org> officials accuse <gpe>Israel</gpe> of leaking questionable claims to embarrass the <gpe>U.S.</gpe> .
255
The dollar finished lower yesterday , after tracking another rollercoaster session on Wall Street .
The dollar finished lower <date>yesterday</date> , after tracking another rollercoaster session on Wall Street .
256
Concern about the volatile U.S. stock market had faded in recent sessions , and traders appeared content to let the dollar languish in a narrow range until tomorrow , when the preliminary report on third - quarter U.S. gross national product is released .
Concern about the volatile <gpe>U.S.</gpe> stock market had faded in <date>recent sessions</date> , and traders appeared content to let the dollar languish in a narrow range until <date>tomorrow</date> , when the preliminary report on <date>third - quarter</date> <gpe>U.S.</gpe> gross national product is released .
257
But seesaw gyrations in the Dow Jones Industrial Average yesterday put Wall Street back in the spotlight and inspired market participants to bid the U.S. unit lower .
But seesaw gyrations in the Dow Jones Industrial Average <date>yesterday</date> put Wall Street back in the spotlight and inspired market participants to bid the <gpe>U.S.</gpe> unit lower .
258
UAL 's decision to remain an independent company sent share prices tumbling .
<org>UAL</org> 's decision to remain an independent company sent share prices tumbling .
259
By midmorning , the DJIA had plunged 80 points and foreign - exchange dealers quickly drove the dollar down .
By <time>midmorning</time> , the DJIA had plunged <cardinal>80</cardinal> points and foreign - exchange dealers quickly drove the dollar down .
260
When the DJIA modestly rebounded , the dollar bounced back in choppy dealings but ended the day below the levels of late Monday .
When the DJIA modestly rebounded , the dollar bounced back in choppy dealings but ended <date>the day</date> below the levels of <date>late Monday</date> .
261
Stock prices , meanwhile , posted significant gains in later trading and closed down by only 3.69 points on the day .
Stock prices , meanwhile , posted significant gains in <date>later</date> trading and closed down by <cardinal>only 3.69</cardinal> points on <date>the day</date> .
262
Some dealers said that the market 's strong reaction to Wall Street reflects a general uneasiness about the dollar .
Some dealers said that the market 's strong reaction to Wall Street reflects a general uneasiness about the dollar .
263
They added that the DJIA 's swift drop proved an easy excuse for the market to drive the U.S. currency in the direction it was already headed .
They added that the DJIA 's swift drop proved an easy excuse for the market to drive the <gpe>U.S.</gpe> currency in the direction it was already headed .
264
In late New York trading yesterday , the dollar was quoted at 1.8355 marks , down from 1.8470 marks Monday , and at 141.45 yen , down from 141.90 yen late Monday .
In late <gpe>New York</gpe> trading <date>yesterday</date> , the dollar was quoted at <money>1.8355 marks</money> , down from <money>1.8470 marks</money> <date>Monday</date> , and at <money>141.45 yen</money> , down from <money>141.90 yen</money> <date>late Monday</date> .
265
Sterling was quoted at $ 1.6055 , up from $ 1.6030 late Monday .
Sterling was quoted at $ <money>1.6055</money> , up from $ <money>1.6030</money> <date>late Monday</date> .
266
In Tokyo Wednesday , the U.S. currency opened for trading at 141.57 yen , down from Tuesday 's Tokyo close of 142.10 yen .
In <gpe>Tokyo</gpe> <date>Wednesday</date> , the <gpe>U.S.</gpe> currency opened for trading at <money>141.57 yen</money> , down from <date>Tuesday</date> 's <gpe>Tokyo</gpe> close of <money>142.10 yen</money> .
267
Tom Trettien , a vice president with Banque Paribas in New York , sees a break in the dollar 's long - term upward trend , a trend that began in January 1988 .
<person>Tom Trettien</person> , a vice president with <org>Banque Paribas</org> in <gpe>New York</gpe> , sees a break in the dollar 's long - term upward trend , a trend that began in <date>January 1988</date> .
268
He argues that the dollar is now `` moving sideways , '' adding that `` the next leg could be the beginning of a longer term bearish phase . ''
He argues that the dollar is <date>now</date> `` moving sideways , '' adding that `` the next leg could be the beginning of a longer term bearish phase . ''
269
Analysts peg the dollar 's recent weakness to an underlying slowdown in the U.S. economy , highlighted by recent economic data , particularly a surprisingly sharp widening in the August U.S. trade gap .
Analysts peg the dollar 's recent weakness to an underlying slowdown in the <gpe>U.S.</gpe> economy , highlighted by recent economic data , particularly a surprisingly sharp widening in the <date>August</date> <gpe>U.S.</gpe> trade gap .
270
They also point out that narrowing interest - rate differentials between the U.S. and its major trading partners tend to make the U.S. currency less attractive to foreign investors .
They also point out that narrowing interest - rate differentials between the <gpe>U.S.</gpe> and its major trading partners tend to make the <gpe>U.S.</gpe> currency less attractive to foreign investors .
271
Despite several spurts of dollar trading , it was noted that mark - yen cross trade grabbed much of the market 's attention .
Despite several spurts of dollar trading , it was noted that mark - yen cross trade grabbed much of the market 's attention .
272
Following the dive in U.S. stocks , the mark has strengthened more than its major counterparts .
Following the dive in <gpe>U.S.</gpe> stocks , the mark has strengthened more than its major counterparts .
273
Traders attribute the mark 's surge to a robust West German economy and higher rate differentials .
Traders attribute the mark 's surge to a robust <norp>West German</norp> economy and higher rate differentials .
274
But , they add that the mark 's strength is in part a reflection of a shift away from U.S. assets by Japanese investors into West German investments .
But , they add that the mark 's strength is in part a reflection of a shift away from <gpe>U.S.</gpe> assets by <norp>Japanese</norp> investors into <norp>West German</norp> investments .
275
`` The question remains : how much can the West German market absorb ? '' says one senior dealer .
`` The question remains : how much can the <norp>West German</norp> market absorb ? '' says <cardinal>one</cardinal> senior dealer .
276
Some dealers say that Bank of Japan Governor Satoshi Sumita 's reassurance that Japanese monetary policy wo n't be changed for the time being has given investors an added excuse to push the yen down even further against the mark .
Some dealers say that <org>Bank of Japan</org> Governor <person>Satoshi Sumita</person> 's reassurance that <norp>Japanese</norp> monetary policy wo n't be changed for the time being has given investors an added excuse to push the yen down even further against the mark .
277
Despite the yen 's weakness with respect to the mark , Tokyo traders say they do n't expect the Bank of Japan to take any action to support the Japanese currency on that front .
Despite the yen 's weakness with respect to the mark , <gpe>Tokyo</gpe> traders say they do n't expect <org>the Bank of Japan</org> to take any action to support the <norp>Japanese</norp> currency on that front .
278
Meanwhile , sterling slumped on news that the United Kingdom posted a wider - than - expected trade deficit in September .
Meanwhile , sterling slumped on news that <gpe>the United Kingdom</gpe> posted a wider - than - expected trade deficit in <date>September</date> .
279
The news also knocked the British unit to below 2.95 marks in London , but a bout of short - covering helped sterling recoup some of its earlier losses .
The news also knocked the <norp>British</norp> unit to below <money>2.95 marks</money> in <gpe>London</gpe> , but a bout of short - covering helped sterling recoup some of its earlier losses .
280
On the Commodity Exchange in New York , gold for current delivery jumped $ 3.20 to $ 370.20 an ounce .
On <org>the Commodity Exchange</org> in <gpe>New York</gpe> , gold for current delivery jumped <money>$ 3.20 to $ 370.20</money> an ounce .
281
The close was the highest since Aug. 15 .
The close was the highest since <date>Aug. 15</date> .
282
Estimated volume was a light two million ounces .
Estimated volume was <quantity>a light two million ounces</quantity> .
283
In early trading in Hong Kong Wednesday , gold was quoted at $ 368.25 an ounce .
In early trading in <gpe>Hong Kong</gpe> <date>Wednesday</date> , gold was quoted at $ <money>368.25</money> an ounce .
284
Boston Co. , the upper - crust financial services concern that was rocked by a management scandal late last year , has had a sharp drop in profitability -- mainly because a high - risk bet on interest rates backfired .
<org>Boston Co.</org> , the upper - crust financial services concern that was rocked by a management scandal <date>late last year</date> , has had a sharp drop in profitability -- mainly because a high - risk bet on interest rates backfired .
285
Boston Co. 's fall from grace is bad news for its parent , Shearson Lehman Hutton Holdings Inc. , which has relied heavily on the banking and money management unit 's contributions in recent years .
<org>Boston Co. 's</org> fall from grace is bad news for its parent , <org>Shearson Lehman Hutton Holdings Inc.</org> , which has relied heavily on the banking and money management unit 's contributions in <date>recent years</date> .
286
In 1988 , for example , Boston Co. had an estimated pretax profit of at least $ 110 million , while Shearson managed net income of just $ 96 million .
In <date>1988</date> , for example , <org>Boston Co.</org> had an estimated pretax profit of <money>at least $ 110 million</money> , while <org>Shearson</org> managed net income of <money>just $ 96 million</money> .
287
Shearson does n't break out the earnings of its subsidiaries .
<org>Shearson</org> does n't break out the earnings of its subsidiaries .
288
But people familiar with Boston Co. 's performance say the unit had profit of around $ 17 million for the third quarter , after barely breaking even for the first six months .
But people familiar with <org>Boston Co. 's</org> performance say the unit had profit of <money>around $ 17 million</money> for <date>the third quarter</date> , after barely breaking even for <date>the first six months</date> .
289
Shearson , meanwhile , posted net income of $ 106 million for the first nine months of the year , down slightly from $ 110 million for the year - ago period .
<org>Shearson</org> , meanwhile , posted net income of <money>$ 106 million</money> for <date>the first nine months of the year</date> , down slightly from <money>$ 110 million</money> for the <date>year - ago</date> period .
290
Moody 's Investors Service Inc. last week downgraded the long - term deposit rating of Boston Co. 's Boston Safe Deposit & Trust Co. subsidiary , to single - A - 1 from double - A - 3 , citing problems in the company 's `` aggressively managed securities portfolio . ''
<org>Moody 's Investors Service Inc.</org> <date>last week</date> downgraded the long - term deposit rating of <org>Boston Co. 's</org> <org>Boston Safe Deposit & Trust Co.</org> subsidiary , to single - A - 1 from double - A - 3 , citing problems in the company 's `` aggressively managed securities portfolio . ''
291
John Kriz , a Moody 's vice president , said Boston Safe Deposit 's performance has been hurt this year by a mismatch in the maturities of its assets and liabilities .
<person>John Kriz</person> , a <org>Moody</org> 's vice president , said <org>Boston Safe Deposit 's</org> performance has been hurt <date>this year</date> by a mismatch in the maturities of its assets and liabilities .
292
The mismatch exposed the company to a high degree of interest - rate risk , and when rates moved unfavorably -- beginning late last year and continuing into this year -- `` it cost them , '' Mr. Kriz said .
The mismatch exposed the company to a high degree of interest - rate risk , and when rates moved unfavorably -- beginning <date>late last year</date> and continuing into <date>this year</date> -- `` it cost them , '' Mr. <person>Kriz</person> said .
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Mr. Kriz noted that Boston Safe Deposit `` has taken some actions to better control asset - liability management and improve controls in general , and we think these will serve to improve credit quality . ''
Mr. <person>Kriz</person> noted that <org>Boston Safe Deposit</org> `` has taken some actions to better control asset - liability management and improve controls in general , and we think these will serve to improve credit quality . ''
294
As some securities mature and the proceeds are reinvested , the problems ought to ease , he said .
As some securities mature and the proceeds are reinvested , the problems ought to ease , he said .
295
But he also cited concerns over the company 's mortgage exposure in the troubled New England real estate market .
But he also cited concerns over the company 's mortgage exposure in the troubled <loc>New England</loc> real estate market .
296
Boston Co. officials declined to comment on Moody 's action or on the unit 's financial performance this year -- except to deny a published report that outside accountants had discovered evidence of significant accounting errors in the first three quarters ' results .
<org>Boston Co.</org> officials declined to comment on <org>Moody 's</org> action or on the unit 's financial performance <date>this year</date> -- except to deny a published report that outside accountants had discovered evidence of significant accounting errors in <date>the first three quarters '</date> results .
297
An accounting controversy at the end of last year forced Boston Co. to admit it had overstated pretax profits by some $ 44 million .
An accounting controversy at <date>the end of last year</date> forced <org>Boston Co.</org> to admit it had overstated pretax profits by some <money>$ 44 million</money> .
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The resulting scandal led to the firing of James N. von Germeten as Boston Co. 's president and to the resignations of the company 's chief financial officer and treasurer .
The resulting scandal led to the firing of <person>James N. von Germeten</person> as <org>Boston Co. 's</org> president and to the resignations of the company 's chief financial officer and treasurer .
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The executives were accused of improperly deferring expenses and booking revenue early , in an effort to dress up results -- and perhaps bolster performance - related bonuses .
The executives were accused of improperly deferring expenses and booking revenue early , in an effort to dress up results -- and perhaps bolster performance - related bonuses .