2012-08-04nytimes.com

The Royal Bank of Scotland offices in London.Simon Dawson/Bloomberg NewsThe Royal Bank of Scotland offices in London.

LONDON — Royal Bank of Scotland on Friday reported a net loss of £1.99 billion, or $3.09 billion, in the first half of the year after it took an accounting charge on its debt and other one-off charges.

The bank, which is based in Edinburgh and 82 percent owned by the British

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