OG>> It was a loss in one trading day. If you were to buy (the whole of)
OG>> Intel in the morning and sell it in the evening you would have lost 91
OG>> billion dollars (wrong, of course - you would be a market maker for
OG>> Intel then). Think what you may of stock prices, they reflect what
OG>> the markets think of how much a company is worth, which is just about
OG>> the only half-reasonable notion of value there is. I did not quite
OG>> understand the "they decided" in what you wrote - they do not decide
OG>> what their stock is worth.

That is not what happened with AOL-TW. From my limited understanding of
accounting what happened is that AOL-TW owns a number of other companies,
like AOL per se, cable companies, etc., etc.  Each of these companies has
value (which in most cases to certains degree immaterial and given to
various valuations and disagreement, as true value is only known when the
thing is sold and that's only the value for that sale) that is represented
in 'assets' in their balance sheets. Now let's suppose one of the
companies lose its value, either because of stock fall or just because,
for example, research that was considered as promising (and thus listed in
'assets') was declared as failed (and thus has zero value and has to be
removed from 'assets'). The value of the 'assets' part of the balance
sheet is decreased. Accordingly, the other part of balance sheet shoud
decrease too, and the part where it decreases is 'revenue'. That's what
happened to AOL-TW - it has to subtract from their assets about $45 last
quarter and some serious sums on previous quarters, which even with
positive operating revenues can lead to serious losses in the bottom line.
That also means somewhere at the past some of these sums were probably
listed as 'huge profits' of 'new economy dreadnought' and some managers
once received fat bonuses for them :)

Bottom line - these losses are not directly connected to AOL-TW stock
prices, though in part may be consequences of price drops for various
companies.

P.S. IANAA(ccountant) ;)
-- 
[EMAIL PROTECTED]      \/  There shall be counsels taken
Stanislav Malyshev      /\  Stronger than Morgul-spells
phone +972-50-624945    /\              JRRT LotR.
whois:!SM8333


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