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"Now, this is going to hurt..." (Up Front, Oct. 13, 2003)

"Now, this is going to hurt..." (Up Front, Oct. 13) erroneously stated that hospital chain HealthSouth had entered into bankruptcy. HealthSouth has not filed for bankruptcy and is not expected to do so. In "What's squeezing banks" (Finance, Oct. 6), a quotation from a report by Morgan Stanley analyst Betsy Graseck was taken out of context. Her point is that bank accounting requires held-for-sale securities portfolios to be marked to market, while most other assets and liabilities are not. So when rates rise, investors see the decline in value of the securities portfolios, but they don't see the increase in value of the loan book and core deposits. The illustration accompanying "Global downloading, local lawsuits" (European Business, Oct. 6) should have been credited to Richard Borge. In "Fliers' dilemma: Save now or later" (Personal Business, Oct. 13), the number of round trips needed for a free flight on JetBlue Airways should have said 13 short-hops within a year, not 13 medium-distance trips.

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