Philips Electronics N.V. posted a net loss of $ 86.9 million (50 cents a share) for the third quarter, versus a net profit of $ 106.2 million (62 cents) a year ago.The results were affected by a significant drop in interest income, according to the Dutch consumer electronics company. Philips is in the midst of a restructuring, lowering its work force numbers and, as a result, is reducing its interest-generating cash reserves to cover the costs. Revenues fell 7.2% to $ 7.17 billion, from $ 7.73 million in the same quarter last year. The company noted that it expects to post a profit in the fourth quarter, before restructuring charges. Analystsexpect those one-time charges to produce a net loss of up to $ 56 million.