This excerpt taken from the EK 10-Q filed Nov 9, 2005.
RESTATEMENT OF PREVIOUSLY ISSUED INTERIM FINANCIAL STATEMENTS
Due to certain accounting errors, the Company will restate the previously issued interim financial statements for the first and second quarters of 2005 through the filing of an amended Form 10-Q for each of the first and second quarters of 2005. The restatements reflect non-cash accounting errors involving restructuring accruals associated with severance and special pension-related termination benefits that were discovered as a result of the third quarter 2005 closing process. The correction of these errors will result in a $2 million ($0.01 per share) and $13 million ($0.05 per share) reduction of the previously reported net loss for the first and second quarters of 2005, respectively. There is no impact on periods prior to 2005 or on the accompanying Consolidated Statement of Operations, Consolidated Statement of Financial Position or Consolidated Statement of Cash Flows.