Apple delays filing results a second time

Apple Computer Inc. said it had delayed filing financial statements a second time and would restate earnings to account for backdated stock option grants.

The size of any charge related to the stock options hasn’t been finalized, Cupertino, Calif.-based Apple said in a filing with the Securities and Exchange Commission. The company said it planned to file its quarterly and annual reports with regulators by Dec. 29.

The SEC filing is the first confirmation that Apple will restate its results because of the grants. Previously, the company said it might need to revise earnings.