MANUFACTURERS HANOVER CORP &lt;MHC> 3RD QTR NET
  shr profit 2.73 dlrs vs 2.29 dlrs
      net 129.1 mln vs 105.8 mln
      nine mths
      shr loss 28.33 dlrs vs profit 6.42 dlrs
      net loss 1.16 billion vs profit 301.8 mln
      NOTE: 3rd qtr includes previously reported gain of 55.0 mln
  dlrs, or 29.4 mln after-tax, by capturing excess pension funds.
      Nine mths include 1.7 billion dlr addition to loan loss
  reserves in 2nd qtr, mostly for shaky LDC debts.
  

