restate.02
frames- While the incidents involving interest-rate options and forward-rate agreements are unrelated , some observers say 0 they echo [ARGM-LOC a 1987 incident] in which [ARG0 Bankers Trust New York Corp.] [rel restated] [ARG1 the value of its foreign exchange options contracts] [ARG2-EXT downward by about $ 80 million *U*] *T*-1 .
- [ARG1 The year-ago results] have been [rel restated] [ARGM-PNC *-1 to comply with government regulations] .
- MiniScribe has said that [ARG1 its financial results for the past three fiscal years] [ARGM-MOD would] have *-1 to be [rel restated] *-2 [ARGM-CAU because of the allegedly fraudulent accounting and marketing practices that *T*-177 inflated revenues and net income] .
- He did n't say what the company expected *-1 to report *T*-2 for [ARG1 year-earlier sales] , which *T*-178 [ARGM-MOD will] be [rel restated] *-3 from [ARG3-from the previously reported $ 603 million *U*] .
- [ARG1 The year-earlier results] have been [rel restated] *-1 [ARGM-PNC *-2 to reflect an accounting change] .
- Revenue last year increased by more than 11 % over 1988 , and net income nearly tripled from [rel restated] [ARG1 year-earlier] net of $ 900 million *U* .
- In the year-earlier quarter , the automobile and trucking insurer had earnings of $ 1.4 million *U* , or 48 cents a share on a [rel restated] [ARG1 basis] , on revenue of $ 16.5 million *U* .
- [ARG1 The 1988 results] were [rel restated] *-1 [ARGM-PNC for accounting-rules changes] .
- [ARG1 The 1988 figures] were [rel restated] *-2 [ARGM-PNC * to include the results of Lorimar Telepictures Corp. , which Warner acquired *T*-1 in January] .
- \*\* [ARG1 Year ago figure] is [rel restated] *-1 .
- [ARG1 Year-earlier results for the quarter and the nine months] were [rel restated] *-1 [ARGM-PNC *-2 to reflect a change in accounting standards] .
- The securities firm posted third-quarter net of $ 66 million *U* , or 64 cents a share , compared with a [rel restated] [ARG1 year-earlier] loss of $ 3 million *U* , or 11 cents a share .
- [ARG1 The 1988 period] was [rel restated] *-1 from [ARG3-from net income of $ 8 million *U*] [ARGM-PNC * to correct an overstatement in the company 's Boston Co. subsidiary] .
- Bank Building , which *T*-1 builds and equips banks , had announced 0 [ARG0 it] [ARGM-MOD would] [rel restate] [ARG1 the first-three quarters of this fiscal year , which *T*-2 ends Oct. 31] .
- Company auditors are continuing their review , and final [rel restated] [ARG1 figures] are n't yet available .
- Environmental Systems Co. said 0 [ARG0 it] is [rel restating] [ARG1 its results] [ARGM-PNC *-2 to reduce its reported net income for the first nine months of its fiscal year] [ARGM-TMP after *-2 discovering 0 it took tax credits that *T*-1 already had been taken *-3 last year] .
- [ARG1 Net] for the third quarter , [rel restated] * , is $ 1.6 million *U* , or 10 cents a share .