N.V.|NN DSM|NNP said|VBD net|JJ income|NN in|IN the|DT third|JJ quarter|NN jumped|VBD 63|CD %|NN as|IN the|DT company|NN had|VBD substantially|RB lower|JJR extraordinary|JJ charges|NNS to|TO account|VB for|IN a|DT restructuring|NN program|NN .|. 

The|DT Dutch|JJ chemical|NN group|NN said|VBD net|JJ income|NN gained|VBD to|TO 235|CD million|CD guilders|NNS (|( $113.2|NN million|CD )|) ,|, or|CC 6.70|CD guilders|NNS a|DT share|NN ,|, from|IN 144|CD million|CD guilders|NNS ,|, or|CC 4.10|CD guilders|NNS a|DT share|NN ,|, a|DT year|NN ago|RB .|. 

The|DT 32|CD %|NN state|NN -|- owned|JJ DSM|NNP had|VBD eight|CD million|CD guilders|NNS of|IN extraordinary|JJ charges|NNS in|IN the|DT latest|JJS quarter|NN ,|, mainly|RB to|TO reflect|VB one|JJ -|- time|NN losses|NNS in|IN connection|NN with|IN the|DT disposal|NN of|IN some|DT operations|NNS .|. 
The|DT charges|NNS were|VBD offset|VBN in|IN part|NN by|IN a|DT gain|NN from|IN the|DT sale|NN of|IN the|DT company|NN 's|POS construction|NN division|NN .|. 

Last|JJ year|NN ,|, DSM|NNP had|VBD 71|CD million|CD guilders|NNS of|IN extraordinary|JJ charges|NNS for|IN the|DT restructuring|NN program|NN and|CC other|JJ transactions|NNS .|. 

The|DT earnings|NNS growth|NN also|RB was|VBD fueled|VBN by|IN the|DT company|NN 's|POS ability|NN to|TO cut|VB net|JJ financing|NN spending|NN by|IN half|NN to|TO around|IN 15|CD million|CD guilders|NNS .|. 
Also|RB ,|, substantially|RB lower|JJR Dutch|JJ corporate|JJ tax|NN rates|NNS helped|VBD the|DT company|NN keep|VB its|PRP$ tax|NN outlay|NN flat|JJ relative|NN to|TO earnings|NNS growth|NN ,|, the|DT company|NN added|VBD .|. 

Sales|NNS ,|, however|RB ,|, were|VBD little|RB changed|JJ at|IN 2.46|CD billion|CD guilders|NNS ,|, compared|VBN with|IN 2.42|CD billion|CD guilders|NNS .|. 

