Manufacturers Hanover Corp. has realized an after-tax...

Manufacturers Hanover Corp. has realized an after-tax gain of around $30 million in the third quarter as a result of excess value in its pension fund. The nation’s sixth-largest bank holding company, based in New York, said the action was in line with its previously announced plan to replenish its equity, following the decision in June to increase by $1.7 billion its reserves for potential losses on loans to developing countries.