51.   The company, which used French accounting standards until now, has said it would begin adopting American accounting methods this month.

52.   The company said it will adopt U.S. accounting standards as it discloses more financial details.

53.   The earnings are based on Czech accounting standards, which differ in numerous respects from international accounting standards.

54.   The FASB sets accounting standards under authority of the SEC.

55.   The figures are restated to reflect changes in accounting standard for insurers.

56.   The FASB is a privately funded group of accountants who set accounting standards under authority of the Securities and Exchange Commission.

57.   The group that sets U.S. accounting standards proposed forcing companies for the first time to acknowledge gains and losses from derivatives in their earnings every quarter.

58.   The initiative to create the new credential comes at a time of increasing corporate pressure on regulators to agree on and adopt international accounting standards to simplify bookkeeping.

59.   The loan classifications are less severe than those used in U.S. accounting standards.

60.   The results were restated to reflect changes in accounting standards for insurers.