Both are necessary, he has often said, to offset Soviet gains in these areas.

They stay with the fund and can be used to offset gains for up to eight years.

But gains are offset by a lack of other resources, including health care.

The financial gains are eventually offset by significant losses of access to research.

The gain in speed was offset by increased pit times.

However, that gain was fully offset by costs of a restructuring program.

The gain is offset, in part, by a net provision of $12.1 million.

Of course, if the funds sell many stocks at a loss, any gains going forward under their new manager may be offset.

The gain was partly offset by $33 million in restructuring charges.

From an American's point of view, some gains were offset sharply by the increase in the dollar's value over the quarter.