Visteon files restated, delayed results


CHICAGO, Nov 22 (Reuters) - Auto parts maker Visteon Corp. on Tuesday filed restated financial results for 2002 through 2004, and delayed quarterly reports from the first three quarters of 2005 with federal regulators. Visteon previously had said it expected to restate results because of accounting errors that stemmed from the reporting of expenses for freight, raw materials and other costs.

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