On Tuesday, Toshiba took the unusual step of reporting third-quarter earnings without approval from its auditors. Toshiba said losses last year had left it with negative shareholders equity of 225.6 billion yen at the end of December. Toshiba has been at odds with PricewaterhouseCoopers Aarata over accounting at Westinghouse, where the billions of dollars in losses stem from cost overruns on nuclear construction projects.