Network Associates ( NET) restated 2003 results Tuesday to make corrections related to international deferred revenue. In a filing with the Securities and Exchanges Commission, the computer security maker said the corrections increased 2003 revenue by $3.8 million to $936.3 million, raised 2003 net income by $3.7 million to $70.2 million and raised 2003 earnings per share by 3 cents to 43 cents. The changes were made after the company found that its accounting system was incorrectly recognizing deferred revenue using fluctuating foreign currency exchange rates, when it should have been using the exchange rate at the time the deferred revenue was initially recorded, Network Associates disclosed in a 10-K filed Tuesday. The corrections follow Network Associates' restatement of results for fiscal years 1998 through 2000 in response to investigations by the SEC and Department of Justice. Network Associates is in ongoing discussions with, and continues to provide information to the SEC, whose investigation is continuing, the company said in its 10-K filing. Shares of Network Associates were recently down 35 cents, or 1.9%, to $17.65.