91.   Their poor performance is partly attributed to accounting standards.

92.   Meanwhile, the market saw some selling of the dollar amid continued concerns over US accounting standards in the wake of the Enron scandal.

93.   The announcement said the net loss last year was the same on German and on US accounting standards.

94.   That has helped markets to overcome worries about accounting standards in the wake of the Enron collapse and bad debts in the banking sector.

95.   The latest misunderstanding arose through figures issued in New York late on Monday presenting first-quarter results for this year under US GAAP accounting standards.