11.   Sony said the loss resulted from various charges, such as for the consolidation of two factories.

12.   Sumitomo said its losses resulted from a decade of unauthorized trading by its former chief copper trader, Yasuo Hamanaka, who was fired earlier this month.

13.   TFC, which makes auto and consumer loans under the names The Finance Co. and First Community Finance Inc., said the loss resulted from bad loans.

14.   Sumitomo said its losses resulted from a decade of unauthorized trading by Hamanaka, who was fired earlier this month.

15.   The companies said the losses would result in much lower earnings.

16.   The companies said the losses would result in lower earnings.

17.   The Japanese trading company said the loss resulted from a decade of unauthorized trades that he made.

18.   The losses have resulted from lost traffic and new investments to expand and improve the rail system.

19.   The losses resulted from highly leveraged, wrong-way bets on the future of interest rates that Citron made through a county investment pool.

20.   The losses initially will result from heavy expenditures to start up operations in the region, he said.