An internal review by Broadcom ( BRCM) found evidence that some of its options grants were "backdated" to reflect a price that prevailed prior to the grants' formal approval. The backdating occurred from 2000 to 2002, Broadcom said. To rectify the matter, Broadcom plans to take an additional options expense of more than $750 million and restate its previously filed financial statements. Broadcom's finding is the latest development in an ongoing review of options grants that began this year when evidence surfaced of widespread "backdating" among U.S. companies. The practice piqued the interest of securities regulators who consider it an unsavory method of artificially maximizing compensation at shareholders' expense. "No issues have been identified that affect equity awards issued to Broadcom's co-founders or CEOs or any member of the board of directors," Broadcom said. "No equity award has been identified that was not authorized, or where any officer or director approved an individual equity award from which he or she personally benefited." The review was conducted by Broadcom's audit committee and outside counsel. The company said it is working with auditor Ernst & Young to fix the restatements' final form. "The additional noncash stock-based compensation expense will not affect the company's current cash position or financial condition or previously reported revenues and will be offset by corresponding increases in additional paid-in capital, thus leaving shareholders' equity unaffected," the company said. In early trading, Broadcom fell 29 cents, or 1%, to $27.60.