	frank b hall fbh ings report qualified frank b hall and co inc said its independent accountants will issue a qualified report on its financial statements the company said the opinion is the result of ongoing litigation over its discontinued operations earlier it said it lost mln dlrs in the fourth quarter against a loss of mln dlrs a year ago before discontinued operations it also said it decided to sell its claims adjusting and admininistrative operations and its automobile dealer insurance unit creating a reserve of about nine mln dlrs in the fourth quarter for the sale the company said it will vigorously defend the litigation arising from the discontinued units it also said it will concentrate on its direct brokerage and service business reuter 
