(S (S (PP (IN In) (BASENP (NNP February))) (COMMA ,) (S (S (BASENP (NNP BA)) (VP (VBD reported) (NP (NP (BASENP (DT a) (NN loss)) (PP (IN of) (BASENP (QP (DOLLAR $) (NN 102.4) (NN million))))) (PP (IN for) (NP (BASENP (DT the) (JJ final) (NN three) (NNS quarters)) (PP (IN of) (BASENP (NN 2009)))))))) (COMMA ,) (SBAR (IN whilst) (S (BASENP (NNP Iberia)) (VP (VBD posted) (NP (BASENP (DT an) (NN operating) (NN loss)) (PP (IN of) (BASENP (QP (DOLLAR $) (NN 629) (NN million)))))))))) (PERIOD .))