Updated from 4:54 p.m. EDTTyco ( TYC) plans to restate its financial results, which will push back previously recorded charges into the historical periods to which they relate. The move will reduce the company's reported results for fiscal years 1998-2001 and increase its results for fiscal 2002 and the first six months of fiscal 2003. The restatement is connected to the ongoing review of the company's periodic filings by the Securities and Exchange Commission. All of the items the SEC asked Tyco to restate have already been disclosed in the company's filings, and the cumulative effects of all the charges have been recorded in previously filed financial statements as of March 31. Subject to the restatement are a charge of $328 million, after taxes, recorded in the quarter ended March 31, 2003, for items related to prior periods and a charge of $199.7 million, again after taxes, taken in the quarter ended Dec. 31, 2001. Tyco plans to file amendments to its 10-K for the fiscal year ended Sept. 30, 2002, and its quarterly reports for the quarters ended Dec. 31, 2002, and March 31, 2003. The company said no new charges will be required, and its balance sheet, as reported March 31, won't be affected. Shares of Tyco closed New York Stock Exchange trading at $19.57. On the Island platform, after the regular session ended, the stock shed 5 cents to $19.52. Tyco also said it continues to be in compliance with the covenants of its various financing agreements in each of the affected quarters. The company said it doesn't expect the restatement to have any "adverse impact on its operating results or cash flows for the remainder of fiscal 2003 or future years." The company is holding talks with the SEC to determine whether any of the other charges, which were recorded in the quarter ended March 31, 2003, should instead be restated in prior periods. Those charges include a $364.5 million pretax charge related to a change in the amortization method for ADT customer contracts acquired from dealers and a $265.5 million pretax charge for the change in accounting for the ADT dealer connection fee. Additionally, Tyco said its Tyco International Group S.A. unit repurchased its 6.25% dealer remarketable securities due 2013. The company paid $902 million, $152 million over par. As a result, the company's earnings will be reduced by 7 cents a share in the current fiscal quarter, which ends June 30.