The increased loss came in spite of a $79m improvement in the second quarter operating result, after the firm recorded more than $200m in interest and reorganisation costs in the three months to 30 June 2012.

At the group's Commercial Segment, which includes the former Graphic Communications Group business, sales fell 21% to $684m, although the operating result improved slightly from a $39m loss to a $26m loss.

Kodak attributed the decline in Commercial Segment sales to declining demand for digital plates and lower placements of commercial inkjet equipment, amongst other thigns.

Meanwhile, in a potential blow for the firm's pension fund, which is owed some $2.8bn by Kodak, the company has requested permission to defer its June 2012 payment "in order to finance certain restructuring charges in Europe".

Kodak listed its expected 2012 contribution to its major US and non-US defined benefit pension plans as $86m.

Following the expiration of the 17 July deadline for potential creditors to file proof of claims, Kodak revealed that it had received approximately 5,900 claims with an aggregate value of at least $20.5bn.

This amount relates to the total value of "liquidated claims" Kodak has received, which are claims where the value is not in dispute; the potential aggregate value of "unliquidated" or disputed claims was not given.

Kodak said that, "in light of the substantial number of claims filed, the claims resolution process may take considerable time to complete".

Net sales came in at $1.1bn and $2bn for the second quarter and first half respectively, down from $1.5bn and $2.8bn in 2011, reflecting Kodak's "exit of digital cameras, reduced sales of traditional products, participation choices across its businesses and the negative impact of currency exchange".

Kodak highlighted its second quarter operating result, which improved from a $174m loss to a $95m loss year-on-year, following a $73m reduction in SG&A expenses and the $19m proceeds from the sale of its Kodak Gallery online photo business.

Kodak chief executive Antonio Perez said: "I am pleased with our progress, and our operating results are both improved from last year and also ahead of our plan. We are committed to sustaining the progress required to successfully emerge from Chapter 11."

However, following interest and reorganisation costs of $41m and $160m respectively, the quarterly pre-tax loss came in at $300m, while the corresponding result for the half also worsened, going from a $468m loss in 2011 to a $776m loss in the first six months of this year.

Since the start of the year, Kodak eliminated approximately 2,050 positions worldwide, including 1,200 in the United States and Canada and 850 in the rest of the world, and has incurred restructuring costs of $113m.

Meanwhile, the firm also revealed its environmental liabilities, relating to future investigation, remediation and monitoring costs, to be $93m at the 30 June 2012.

The only update on Kodak's ongoing digital imaging patents sale process was confirmation that the final date for designation of the approved bidder(s) was 13 August.