ConAgra Foods, Inc. (NYSE: CAG) Friday (22 June) announced that it has filed an amended annual report on Form 10-K for its fiscal year ended May 28, 2000 with the Securities and Exchange Commission. The filing includes restated financial statements for fiscal years 1998, 1999 and 2000 and relates to the company's announcement on May 23 that accounting and conduct matters at its United Agri Products Companies (UAP) subsidiary and certain other accounting adjustments would result in a restatement of the company's financial results. ConAgra Foods also filed amended quarterly reports on Form 10-Qs for the first three quarters of fiscal 2001, which reflect the current year impact of the restatement of prior fiscal year results. In addition, the amended fiscal 2001 first quarter results reflect the impact of the cumulative effect of three accounting principle changes which were adopted by the company in the fourth quarter of fiscal 2001.