Horizon said it would record a charge of $5.1 million, or about 6 cents a share, for the quarter that ended Feb. 29.

The company also recorded a charge of about $90 million relating to changes in the benefit plan.

The insurance company recorded a charge to earnings and a pretax loss for the year.

The company recorded a similar charge in the second quarter, when it posted an overall loss of $400 million.

Last month, Gemstar said it would record a $1.3 billion charge against earnings to account for the magazine's reduced value.

The company said that it will record a special charge of $70 million in its fourth quarter which will end Sept. 29.

It also recorded a $98 million charge related to the valuation of its international assets.

The company also said today that it would record a charge of $100 million to $200 million in connection with the revamping.

As a result of these events, the company recorded a net charge of $18 million.

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