The filing with the U.S Security and Exchange Commission caps a turbulent week for the computer and electronics maker, who saw its stock fluctuate by as much as 6 percent amid reports that Jobs received 7.5 million stock options in 2001 without the required authorization of the company's board.

Compounding the issue were charges that Apple may have cooked company books, falsifying records to show those CEO options had been approved as required by law.

However, Apple claims while Jobs was "aware or recommended the selection of some favorable grant dates, he did not receive or financially benefit from these grants or appreciate the accounting implications."

Apple Takes a Hit

Apple says it delayed the filings pending the conclusion of an independent investigation by its special committee of the board of directors, led by former United States Vice President Al Gore, into past stock option practices.

The result was a restatement of the company's financial results including an additional non-cash stock-based compensation expense of $84 million after tax, including $4 million and $7 million in fiscal years 2006 and 2005, respectively.

"The board of directors is confident that the company has corrected the problems that led to the restatement, and it has complete confidence in Steve Jobs and the senior management team," Gore, chair of the special committee, and Jerome York, chair of Apple's Audit and Finance Committee, in a joint statement.

Apple undertook the investigation on its own initiative and has informed the SEC and the U.S. Attorney's Office of the results, according to the Cupertino, Calif.-based company.

Investors Content, For Now

Today's filing from Apple seems to have at least temporarily allayed investors fears that the federal probe might cause long term damage to the financial health of the company.

Shares of the Apple jumped more than 3 percent, up $2.70 to $83.57, today in early NASDAQ trading.

After taking an initial pounding Wednesday, the stock rebounded to close up a penny at $81.52 on the NASDAQ stock market. However, the bounce could have been do to several other non-related factors, including record sales numbers for the company's ubiquitous iPod line during the holiday season.

According to the Web analytics firm Hitwise, more than four times as many people visited Apple's iTunes Web site this Christmas compared to the same time last year, signaling tremendous sales of Apple's iPod. The iTunes online store was also the fourth most visited Web site on Christmas Day.

The strong holiday sales may have buoyed the company's stock after the potentially damaging allegations first broke.

Feds Remain Diligent

In October, Jobs apologized to shareholders after company auditors discovered two incidents where executives had produced favorable grants. Apple said today that it is taking the actions of two unnamed former very serious and their bookkeeping practices have raised "serious concerns."

Apple isn't alone in getting caught up in the practice of backdating stock options. The SEC says it has been vigorously investigating abusers who manipulate grant dates on stock options. More than 160 companies are reportedly either being investigated by the feds or their own internal auditors.