	american century act restates ings american century corp said it has restated its ings for the fiscal year ended june to provide an additional five mln dlrs to its loan loss allowance causing a restated year end net loss of dlrs instead of dlrs the company said the change came after talks with the securities and exchange commission on the company s judgement in considering the five mln dlrs collectible in the note to its financial statement american century said it considered the five mln dlrs collectible making its loan loss provision less than required the company said in spite of the sec decision it still feels its allowance for possible loan losses at june was adequate and that it has considered all relevant information to determine the collectibility of the five mln dlr receivable but it said continued disagreement with the sec staff would not be in its best interest reuter 
