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Taking a guess here..but a lot of the earnings in prior years were based on the value of derivatives..These are, very, very complex instruments...and many say that their values can't really be calculated..guesstimated is more likely..so they have a lot of spade work to do...if you restae, what is the basis for doing so..let me give you an example in simpler terms that may help..

Let's say I'm selling a house.I put a price on it..and the true value of that house is what a seller is wilng tompay..and I to accept.. The transaction could be completed in one day..

But assume I die, and my executor has to value the house for estate tax purposes, in order to file the requisie federal and state returns. The procedure to obtain a fair market valueat time of death requires that the executor get several appraisals, very detailed,a nd also comparable recent transactions..to document and support the assigned value..it's longer, harder, and must be able to withstand more detailed scrutiny than just a simple acceptance of an offer to buy/sell