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But Affymetrix said the review hasn't indicated a pattern of inappropriate options dating. 9, the company filed with the SEC to delay the submission of its second-quarter report because of a restatement to its financial statements for some options granted between 19.

The company said it would restate its financial statements for 2005 and first quarter of 2006.(Headlines)The San Jose, Calif., software company on Oct.

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(Headlines) Analog Devices said May 24 it had received a subpoena from the U. Attorney for the Southern District of New York requesting records related to stock options.

The Norwood, Mass., semiconductor maker said the request is for records dating from the year 2000 to the present.

It is being examined by the Securities and Exchange Commission. 7, the company announced that investors should no longer rely on its prior disclosures about the findings of its continuing internal probe. Noncash compensation costs related to backdating will be about $51 million, plus additional tax-related expenses.

It had previously said a preliminary review suggested no intentional backdating occurred and any charges were likely to be minor. (Headlines) (Options chart) The maker of gene-testing devices said on Aug 1 that an internal probe has uncovered "certain documentation lapses" in its stock options grant processes from 1997 through 1999, including one instance when the option grant date should have been recorded differently.

(Headlines)The Dallas technology outsourcer acknowledged May 10, after a preliminary internal probe, that it had issued executive stock options that carried "effective dates" preceding the written approval of the grants.

ACS said it plans a charge of as much as million to rectify its accounting related to the grants. Edwards signed separation agreements with ACS that will allow them to remain with the company during a transition period ending June 30, 2007.

(Headlines)On June 21, 2006, Altera said its special committee has reached a preliminary conclusion that actual measurement dates for certain option grants issued between 19 differed from the recorded grant dates, and that it expects to restate its financial statements for the fiscal years ended 1996 through 2005.

The San Jose, Calif., programmable-chip maker said on May 25 that the SEC and the U. attorney in Northern California are looking into its stock-option grants.

The Santa Monica, Calif., videogame company said on July 28 that the SEC has asked the company for documents related to its stock-option grants as part of an informal inquiry.

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