Iberiabank (IBKC) in Lafayette, La., has uncovered an accounting error that forced it to restate nearly three years of financial data.

The company misclassified investment and operating income in its cash-flow statements for 2010, 2011 and the first three quarters of last year. In the revision to its financials, filed Wednesday with the Securities and Exchange Commission, Iberiabank reclassified a total of nearly $156 million of what it had called loans receivable as cash provided by operating activities.

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