1.   But if its sales have fallen short of what it had promised suppliers, they may be demanding refunds or rebates, which could force Kmart to restate profits.

2.   Enron filed for bankruptcy protection in December, less than two months after saying it would have to restate its profits for several years because of erroneous accounting.

3.   If, on the other hand, Enron is not forced to restate its profits down further, then Dynegy has clinched an amazing bargain.

4.   The company restated those profits last week, explaining that it had improperly applied accounting rules.

5.   The year-earlier profit was restated to reflect the adoption of deferred tax accounting.

6.   Banking group PNC was also forced by regulators to restate its profits.