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Great Western to Restate Past Earnings: The Beverly Hills thrift said it will restate its earnings from 1990 and some other previous years. The action comes as the thrift is changing the way it treats, for tax purposes, money set aside for possible loan losses. The action will lower Great Western’s net worth by $67 million. Great Western said the action will not affect 1991 earnings, adding that its capital, or financial cushion against losses, remains well in excess of federal standards.