1.   Strachan said the exceptional charge would cover the reorganization program for the next three years.

2.   Cordiant said lower exceptional charges and a reduction in interest charges helped to offset lower revenues.

3.   In Japan, the exceptional charge covers the previously announced restructuring of the Tokyo branch and includes the lowered demand for traditional loans.

4.   Another factor was the removal of exceptional charges which had weighed on comparable results last year.

5.   European telecom shares were overtaken on Friday yet again by concerns over debt, exceptional charges and profit prospects, as share prices headed south towards record low points.

6.   The results for the previous year had been depressed by exceptional charges.

7.   Weaker results were partly due to a large number of exceptional charges.

8.   The exceptional restructuring charge was due to the rationalisation of coatings and sealants facilities principally in Europe and North America.

9.   The group said exceptional charges were low last year.

10.   The lower profits came from exceptional charges and costly acquistions from last year.