The 2005 earnings included a significant one-time gain from the sale of the consumer medicines business.

The 1989 earnings include $298 million, or 86 cents a share, from a restatement for an accounting change.

Although the earnings included several one-time gains, analysts generally praised the results.

The earnings for the latest quarter include $12.1 million in tax benefits.

This year's second-quarter earnings included a tax credit of $10.8 million, the company said.

The quarterly earnings included a charge of 5 cents a share, or $796 million, for legal settlements.

The latest year's earnings also included a restructuring charge of $148.8 million.

Last year's third-quarter earnings did not include any contributions from Bank One.

Last year's earnings, however, included a $78 million charge for a companywide restructuring to cut costs.

The earnings also include a loss of $29.7 million from the revaluation of certain financial services investments, the company said.