AMERICAN CENTURY <ACT> RESTATES EARNINGS American Century Corp said it has restated its earnings for the fiscal year ended June 30, 1986 to provide an additional five mln dlrs to its loan loss allowance, causing a restated year-end net loss of 14,937,000 dlrs, instead of 9,937,000 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 1986 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 30, 1986 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.