1.   It will reflect the write-down of goodwill, as well as severance costs, he said.

2.   Profit would have been higher were it not for greater investment in Zenith Media Worldwide, a public relations agency, and severance costs.

3.   Repap Enterprises Inc. posted a third-quarter loss from continuing operations, reflecting severance costs and currency hedging losses.

4.   That will require an unspecified charge against earnings later to cover the severance costs.

5.   The bulk of the merger charges were for legal fees and severance costs.

6.   The loss reflects severance costs and anticipated operating losses that Salomon will incur before it completes the sale.

7.   About half of the charges will be for employee severance costs and the rest for costs associated with plant closings and consolidation.

8.   About half of the charges will be for employee severance costs and the rest for rationalization of assets.

9.   Those charges, it said, include severance costs resulting from layoffs.