Savin agreed to restate its results back to 1981.

The Stamford, Conn., office equipment maker also reported a $20.4-million loss for the third quarter of its 1985 fiscal year, compared to a $6.7-million loss for the similar period of fiscal 1984. In a consent order with the SEC, Savin agreed to restate nearly $49 million in previously deferred costs, without admitting or denying guilt. The SEC said Savin had been materially overstating assets and understating losses. The accounting violations involved Savin’s work on a new line of photocopiers.