71.   The company attributed the loss to its inability to increase prices of its oil products to offset the higher costs of importing crude oil.

72.   The company attributed the loss to the unsatisfactory performance of its construction operations and a loss provision for depreciation of properties under redevelopment.

73.   The group attributes the losses to continuing negative factors including serious labour shortage and keen competition.

74.   The losses were largely attributed to overcrowded markets due to new players from former East Germany after the unification.

75.   The loss was attributed to a forex loss, which was due mainly to the US dollar loan the company took to finance their vessels.

76.   The loss was attributed to provisions made by the various operating divisions in the group.

77.   The losses are attributed to high security costs and tourist cancellations following political turmoil.

78.   The loss was attributed mostly to depressed fertilizer sales in a depressed farm economy.

79.   The losses were attributed largely to fears surrounding the collapse of investment bank Peregrine Investment Holdings Ltd.

80.   The operating loss was largely attributed to higher interest charges, forex losses, provision for forex losses on a foreign currency denominated loan and provision for doubtful debts.