	omnicom group inc omcm th qtr net shr profit cts vs profit cts net profit vs profit revs mln vs mln mths shr loss cts vs profit dlrs net loss vs profit revs mln vs mln note in qtr ended the company recognized expenses of for restructing the combined operations of bbdo doyle dane bernbach and needham harper worldwide in august before tax gains these relate primarily to the conosolidation and elimination of duplicate facilities and staff for the year the provisions for mergers and restructuring expenses brought non recurring expenses to before tax gains of which represented merger costs and related to restructuring of the combine operations reuter 
