The charge is in addition to a $40 million pre-tax charge in the fourth quarter of 2010.

The company's latest quarter figures included a pre-tax charge of $3.1 million related to writedown of plant assets.

Also in the year-ago quarter the company had a $7.9 million non-recurring pre-tax charge.

The quarter also includes a pre-tax charge of $6 million for trade division reorganization.

The latest 9 months' results also include special pre-tax charges of $3,238,000 related to a modernization program for its 50 percent owned printing operations.

As a result of this agreement, a pre-tax charge of $45 million was recorded in the quarter ending June 30, 2011.

The year-ago 6 months included a pre-tax charge of $15,206,000 from the relocation of the company's insurance operations.

Latest quarter results included a pre-tax charge of $48,600,000.

And the 1992 figures had been depressed by a pre-tax charge of $81 million from the adoption of new accounting standards.

The company said the latest year results included previously announced pre-tax charges of $3.2 billion, which reduced net earnings by $1.59 a share.