A page 24 article Monday about Associates First Capital Corp.'s results misreported the timing of a $110 million charge to earnings. The company said it will be taken in the first quarter and is one reason that quarterly earnings will fall short of previous predictions.

The Friday article "In Small Iowa Town, FDIC Plan to Close Bank Was Open Secret" on page 1 gave the wrong title for Steven L. Wilson, a co-founder of the failed Hartford-Carlisle Savings Bank, in his current job. Mr. Wilson is now chairman of Keystone Savings Bank in Keystone, Iowa.

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