Dell's CEO is talking to U.S. financial regulators about a settlement related to allegations over his company's business dealings with Intel, the computer maker said on Thursday.
The allegations concern "negligence-based fraud provisions of the federal securities laws, as well as other non-fraud based provisions," Dell said in a statement.
Any settlement would be made without Chairman and CEO Michael Dell admitting to or denying the allegations and would not prevent him from continuing as "an officer and director of a public company," Dell said.
The U.S. Securities and Exchange Commission began investigating Dell in 2005, partly over how it recognized revenue for certain financial periods. Dell also conducted its own investigation, and as a result restated some of its financial results reported prior to 2007.
Dell also said Thursday that it had set aside a US$100 million reserve to cover any potential settlement between the company and the SEC. As a result, it has revised the first-quarter financial results that it reported last month.