[Q]: " Mr Gilbertson would have been entitled to these superannuation payments irrespective of ... ( how ) he left the company , " Mr Argus said .

" Mr Gilbertson would have been entitled to these ( pension ) payments irrespective of the circumstances in which he left the company , " Mr Argus said .
****
[A]: yes

[Q]: The King of Prussia-based company could liquidate the other two chains if it cannot find a buyer by then , the company said .

The company , based in King of Prussia near Philadelphia , said it could liquidate the other two chains if it cannot find a buyer for them .
****
[A]: yes

[Q]: They believe the same is true in humans , giving a 30 per cent higher risk of the disease .

The researchers believe the same is true in humans , translating to a 30 per cent greater risk of the disease .
****
[A]: yes

[Q]: Big Blue says the SEC calls the action a fact-finding investigation and has not reached any conclusions related to this matter .

The SEC specifically advised IBM that this is a fact-finding investigation and that it has not reached any conclusions related to this matter .
****
[A]:
yes