Late Entries: Shawmut Bank also managed to improve upon last year's performance. The bank reported that third-quarter foreign exchange trading gains rose 18 percent, from $2.2 million in the third quarter last year to $2.6 million this year. For the first nine months, FX trading gains rose even more sharply, up 71 percent to $6.5 million.

However, bank analysts say that Bankers Trust, which no longer breaks out its FX trading gains, didn't fare so well in FX derivatives in the third quarter. A

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