1.   The company promised last month to reorganize its loss-making Cunard and engineering units and to sell assets.

2.   Earnings gains were generated by cost-cutting measures at its energy, waste management and mechanical and plant engineering units.

3.   Iberdrola has also set up an engineering unit that is offering consulting services from Latin America to Asia.

4.   Its engineering unit made a loss, because of normal, seasonal effects, said the company.

5.   Last year, for instance, it set up its engineering unit as a separate company.

6.   NFC plans to reorganize the BRS truck rental, contract hire and engineering units by closing or streamlining sites.

7.   One United Nations diplomat said the two had been trying to visit a friend in a Danish engineering unit near the border.

8.   Rank has already sold or said it will sell its Precision Industries engineering unit, Kingston Plantation property development, Shearings Bus holiday business, and Quicksilver amusement centers.

9.   Shares of the four engineering units were halted for the announcement.

10.   Sandwell, an Elektrowatt engineering unit based in Vancouver, Canada, also will be sold to management, Elektrowatt said.