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The year-earlier revenue and earnings figures were restated to reflect Cigna's sale of its property and casualty business in the middle of last year.
Both quarterly and year-end figures were restated to exclude Collins Foodservice, the Sizzler offering and the bond retirement, said Chairman James A. Collins.
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Earnings were restated back to 1994, wiping out most profits.
Quality measures selected as relevant for each specialty were restated as declarative gap statements (Table 1).
In a statement, the company said the ABC figures had been restated following an "audit carried out by ABC auditors, which identified a technical infringement of the ABC rules".
The firm earned a profit of $2.2 million compared to a year-ago loss of $363,000, but the year-ago figure had been restated as a loss because LoJack changed the way that it recognizes international revenues.
The prohibition is restated in positive form.
This argument is restated in a number of different ways.
Some results may be restated.
The point always has to be restated.
In the recapitulation they are restated in a new light.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com