Dana Corp. on Tuesday said previously announced required restatements of its 2004 results would trigger restatements of financials from 2000 through 2003 as well.

Reuters noted that Dana last month said accounting problems would force it to restate earnings for 2004 and the first half of 2005.

The items requiring restatements prior to 2004 are unrelated to its ongoing internal investigation, Toledo, Ohio-based Dana said, according to the news agency.

The company expects to restate financial statements for 2002 and 2003 and financial results for 2000 and 2001 to change the timing of net income, but not the cumulative amount, it said, according to Reuters.