Goldman Sachs (GS) recorded a quarterly loss for just the second time since going public in 1999, as revenue declined across the board. The investment banking giant reported a loss of $393 million, or 84 cents a share, for the three months ended Sept. 30, down from income of $1.9 billion, or $2.98 cents a share, a year ago.  For the second quarter, Goldman earned $1.09 billion, or $1.85 a share. Third-quarter revenue fell 60% to about $3.59 billion from $8.94 billion a year earlier. Investing banking revenue fell by one-third from last year to $781 million, which is 46% lower than the second quarter. Underwriting revenue for the third quarter decreased 61% from a year ago to $258 million. "CEO and investor confidence as well as asset prices across markets were lower in the third quarter given the uncertain macroeconomic and market conditions. Our results were significantly impacted by the environment and we were disappointed to record a loss in the quarter," Chairman and CEO Lloyd Blankfein said. The company reported total assets under management of $821 billion as of Sept. 30, down slightly from a year earlier and 3% lower than $844 billion at the end of the second quarter. Write to Jason Philyaw.