The year-ago quarter results reflect a special adjustment for reduction of state income taxes in 1985.

The company said the latest third quarter and 9 months' nets reflect the interest expenses of senior subordinated notes.

Year-ago quarter results reflected a $400,000 gain on the disposition of a restaurant.

The quarter reflected mixed results for Oracle's two main software businesses, database and applications.

Latest quarter and year reflected restructuring charges of $44,000,000 and $52,000,000, respectively.

The company said the latest quarter reflected the acquisitions of a safety products firm and 39 industrial gas distribution companies since April 1988.

The latest quarter and 9-month results reflect a change in accounting method for loan fees.

But despite the numbers, the second quarter did not reflect any gangbusters operational performance.

The latest fourth quarter reflects a charge of $44 million for loan loss reserves.

For Equitable, the third quarter should reflect interest earned on the money it raised in the offering.