* Q2 operating loss 5.4 million euros
* U.S. unit accounting blamed for loss, divestment on hold
* Excluding charges, EBIT 7.3 million euros
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AMSTERDAM, July 29 (Reuters) - Dutch food group Wessanen NV reported on Wednesday an unexpected second-quarter operating loss, hit by impairments at a U.S. beverage unit and other charges.
The loss, excluding interest and taxes, was 5.4 million euros ($7.65 million), which the natural and specialty food products provider blamed on accounting irregularities at ABC, its American beverage business.
"The investigation into reporting irregularities at ABC has nearly been finalised and a forensic investigation has been initiated," the company said, adding that it is shelving plans for now to divest the unit.
Excluding the impairments and charges, Wessanen posted earnings before interest and taxes (EBIT) of 7.3 million euros, missing the average forecast of 9.6 million euros from a Reuters poll of eight analysts. In the same period last year, Wessanen had EBIT of 14.3 million euros.
Sales rose 4.8 percent to 408.5 million euros.
Wessanen, struggling with a heavy debt burden, is looking to sell its North American operations to shift its focus back to Europe and expects to give an update on its strategic review later this year.
The company earlier this month amended its 250 million euro credit facility to create more headroom.
It agreed with banks it would not allow net debt in 2009 to exceed 4.0 times consolidated earnings before interest, tax, depreciation, amortisation and extraordinary items (EBITDAE) prior to divesting its North American businesses.
Under its previous covenants, Wessanen was allowed to exceed a 3.0 threshold for two consecutive quarters. The net debt ratio was at 3.2 at the end of the first quarter. (Reporting by Reed Stevenson; Editing by Erica Billingham)