The numbers.

• Position: News&trends

45

Percent of small-business owners surveyed nationwide who said that the businesses they operate are not profitable.

--George S. May International

33.

Percent of CFOs surveyed who said that they expect positive earnings in the second quarter.

--Financial Executives International

$9.9M.

Amount of the largest personal income tax delinquency as of July 14.

--FTB

58.

Percent of respondents surveyed who said that they believed fair value or mark-to-market accounting was flawed and potentially not valid during market turmoil.

--Valuation Research...