Nortel says it lost 6 cents a share on revenues of $2.3 billion in the third quarter in preliminary financial reports issued Tuesday.

Nortel has delayed a series of financials as it reviewed records dating back to 2000.

Nortel said 3 cents of the loss were related to a wireless project in India and 2 cents related to its workforce restructuring.

For details of the report, see: nortel.com/corporate/news/newsreleases/2004d/12_14_04_earnings_update.html