Sallie Mae restates nearly three years financials
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SLM Corp. , better known as  Sallie Mae, said on Thursday it restated nearly three years of  financial statements because of several errors in its statement  of cash flows.
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Company has revised its financial forecasts for the current quarter.
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Sallie Mae shares fell 13 percent on Friday to their lowest level in more than seven years after the largest U.S. student lender said it plans to make fewer loans and may face higher borrowing costs.
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Mortgage giant Fannie Mae, under investigation by regulators and ordered to revamp its accounting, may have to restate its past earnings, a federal agency said Thursday.
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Charles Peters Jr. is taking over as the company deals with the aftereffects of restating its earnings for the past three fiscal years.
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Sallie Mae, the Reston student loan company, said yesterday that it would try to raise $2.5 billion by issuing new stock and use the proceeds to help it satisfy a standing agreement to repurchase its shares.
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The loss, which came to $3.41 a share, was in contrast to a profit of $45.4 million, or 97 cents a share, in the quarter a year earlier.
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Farmer Mac, the government-chartered buyer of U.S. farm loans, said it would restate its financial results for 2003, 2004 and 2005 to correct how it accounted for some derivatives transactions.
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Dresdner Bank was back in the black in the third quarter of the current year and in the first nine months of 2004 as a whole, according to its parent company.
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TORONTO (CP) - Kinross Gold Corp. is restating its third-quarter financial report, issued less than three weeks ago, to show a loss of $133.
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The commercial bank says it will restate earnings upward.
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The S.E.C. has ordered Fannie Mae to restate its earnings for the last four years after concluding that it had violated accounting rules.
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Bear Stearns Cos. Inc.  on Friday said it would provide up to $3.2 billion in financing for a struggling hedge fund it manages, raising concern about other funds that invested in bonds linked to subprime mortgages.
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Progress Software said yesterday that it would restate previous financial results because of errors in stock-based compensation.
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Student loan company Sallie Mae became a private company Wednesday, severing its ties with the federal government. Officials signed the final documents at the Treasury Department -- nearly four years ahead of a congressionally set deadline of 2008.
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Most big companies are coming up with enough cash to keep their pension funds legally sound, after three years of extraordinary losses. Not so their government backstop.
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Student lending company SLM Corp , or Sallie Mae, said on Wednesday the U.S. Securities and Exchange Commission is investigating the company's disclosures in December 2007, before and after executives and directors traded in its stock.