Here are two sentences:

Mosel was unable to present financial statements in time due to mergers among subsidiaries and a change of accountants , the company said on Monday .

Mosel had been unable to present financial statements in time because of mergers among subsidiaries and a change of accountants , the company said yesterday .

yes

Here are two sentences:

" It 's routine for IBM to challenge its internal IT teams to rigorously test new platforms and technologies inside IBM , " she said .

" It is routine for IBM to challenge its internal IT team to rigorously test new platforms and technology inside IBM . "

yes

Here are two sentences:

The latest attack came just two days after three suicide bombers drove a truck loaded with explosives into a government office complex in northern Chechnya , killing 59 people .

The attacks came two days after suicide bombers detonated a truck bomb in a Government compound in northern Chechnya , killing 59 .
yes