Pocahontas Bancorp Inc. in Jonesboro, Ark., said it plans to restate certain line items in its 2004 and 2005 financial reports and that previous reports should not be relied upon.

Washington Banking Co. in Oak Harbor, Wash., is cutting its work force in an effort to improve performance.

Dell Inc. chief financial officer James Schneider is leaving the computer maker to join a start-up Texas banking company.

First Financial Bancorp of Hamilton, Ohio, said Thursday that fourth-quarter earnings would fall well below analysts' estimates because of an increase in its loan-loss provision and continued charges relating to a corporate restructuring and rebranding.

First Niagara Financial Group Inc. in Lockport, N.Y., said Thursday that it has promoted Michael W. Harrington from senior vice president and treasurer to chief financial officer.

Two more companies have opted to sell securities to reposition their balance sheets, and a third said the impact of a previously announced restructuring would not be as severe as anticipated.

Two New Jersey banks owned by the $14.9 billion-asset Fulton Financial Corp. in Lancaster, Pa., said Wednesday that they intend to merge.

Western Alliance Bancorp in Las Vegas has significantly boosted market share in its hometown with two acquisitions this year, and now it has turned its attention to Nevada's second-largest city.

MIDDLE ATLANTIC

Central Banco. in Jefferson City, Mo., has agreed to buy 21st Century Financial Services Co. in Tulsa, Okla., for about $66.1 million in cash, or $100 per share.

After going five years without making an acquisition, Banner Corp. in Walla Walla, Wash., announced its second deal in a week Tuesday.

Like many banks its size, Potomac Bank of Virginia in Fairfax has found the competition for loans and deposits to be especially fierce in recent quarters.

Mutual thrifts relish their independence, but some are finding it increasingly difficult to go it alone. Since mid-July, four mergers between mutual thrifts have been announced in Massachusetts alone, including three in the past five weeks.

After years of pristine credit quality, banks throughout Florida are reporting higher levels of past-due loans as a result of the slowdown in the housing sector.

Merrimack Bancorp in Concord, N.H., said it has agreed to buy Bow Mills Bank and Trust in Bow, N.H., for about $22.5 million in cash.

After 17 years at the Louisiana Bankers Association, including the past seven as its chief executive, Peter Gwaltney is leaving the group.

First Place Financial Corp. in Warren, Ohio, announced Monday that it has agreed to buy seven branches in Michigan from Republic Bancorp Inc., which is selling them as a condition of its pending merger with Citizens Banking Corp.

Tempo Bank of Trenton, Ill., has applied to form a mutual holding company and sell 45% of its stock to the public.