The company said the difference in earnings was primarily attributable to refinancing, which reduced debt, and to streamlining, which cut costs.

The first main point of the review is that the declining death rate is not primarily attributable to advances in sanitation or medicine.

The company said that the increase in revenues is primarily attributable to the commencement by the company on Nov.

The improvement is primarily attributable to the new men in Heidi's life.

The company also said the latest 9-month loss is primarily attributable to losses incurred in the vision division prior to the acquisition.

The permanent community and their established farming of today are primarily attributable to these two men.

But analysts cautioned against drawing broader conclusions about the technology sector because the drop in earnings was primarily attributable to problems inside the company.

The problems are primarily attributable to their mothers' lack of prenatal care.

This is shown by the large number of accidents involving buses and lorries that are primarily attributable to failure to comply with these regulations.

Salomon said that the strong performance of its brokerage subsidiary "was primarily attributable to excellent trading results across virtually all products and geographic areas."