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 ._. 

