Nortel expects to restate earnings for 2001 through 2003 by Jan. 10, the networking company said Wednesday.

Nortel has delayed the restatements several times as part of a financial review that has led to wholesale changes in management and triggered a series of lawsuits as well as investigations.

Nortel also said it will release some financial data for 2004 the week of Dec. 13.

“The Company plans to announce updates to its previously announced estimated unaudited results for the first and second quarters of 2004 and limited estimated unaudited results for 2001, 2002, 2003 and the third quarter of 2004 during the week of December 13, 2004,” Nortel said.

Nortel also said its review to this point points to increases of revenues for 2001 by 9 percent, 3 percent in 2002 and 5 percent in 2003. Those reflect adjustments of 8, 4 and 5 respectively.

Earnings for 2003 are expected to be written down 28 percent — adjusted from 35 percent in earlier statements.