The Phoenix Cos. postponed the release of its third-quarter earnings as the company plans to restate financial results for 2009, 2010 and 2011, as well as the first two quarters of this year.

Phoenix said it will file preliminary third-quarter results within two weeks. The company did not say which day it will release results.

"The restatement will correct certain errors relating to the classification of items on the consolidated statement of cash flows in these prior periods," the life insurer and annuity company said in a document filed Thursday with the U.S. Securities & Exchange Commission. "Management does not expect the restatement to have a material impact on beginning and ending balances or the total change in cash and cash equivalents that were previously reported for the periods."

The company also said preliminary statutory results for the third quarter are as follows:

Statutory net gain from operations was $17.5 million and statutory net income was $16.7 million for the third quarter of 2012.

Statutory surplus and asset valuation reserve was $944.4 million at September 30, 2012, net of the $54.0 million in dividends paid to the holding company during the first nine months of the year.

Phoenix said the statutory accounting results are not prepared in accordance with generally accepted accounting principles, or GAAP.