31.   The bank attributed the loss to declines in equity derivatives.

32.   The company attributed the loss to a decade of unauthorized trading by Yasuo Hamanaka, its former chief copper trader.

33.   The company attributed the loss to a weak performance in its automotive business.

34.   The company attributed the loss to sluggish sales in the Washington, D.C. area.

35.   The company attributes the losses to the deterioration of the telecommunications equipment market.

36.   The company attributed the loss in part on the pay package for new Chairman Barry Diller.

37.   The company attributed the loss to acquisition costs.

38.   The company attributed the loss to weak economic conditions and competitive pressures in those countries.

39.   The company attributed the loss to a pick-up in personal bankruptcies and defaults by credit-card customers.

40.   The company attributed the loss to lower broadcast revenues and higher financing costs resulting from its acquisition of the Northern Cable and Telecable des Mille-Iles.