21.   The losses resulted from oil futures contracts and long-term oil refining contracts in the U.S.

22.   The losses resulted from sluggish advertising revenues in Italy combined with a sharp increase in newsprint prices and devaluation of the lira.

23.   The operating loss largely resulted from higher-than-expected medical expenses.

24.   The per-share loss resulted from the payment of a preferred dividend.

25.   When video makers convert interlaced images to show on progressive scan monitors, blurry motion and color loss often results.

26.   But when rates increased this year, heavy losses resulted.

27.   No compulsory job losses would result from the deal, the companies said.

28.   Other revenue losses will result from the planned reductions of customs duties, a move designed to facilitate trade.

29.   Prime Minister John Howard said the Maritime Union of Australia would be the only organization responsible if job losses resulted from the dispute.

30.   The trade losses resulted from falling exports due to the decline in the prices of semiconductors, a leading export item, the bank said.