The parent of Hawaiian Airlines reported in a Securities and Exchange Commission filing Monday that due to accounting errors it had a combined $19.4 million in net unrealized losses in its first- and second-quarter financial reports and that it will need to restate its results.

Hawaiian Holdings Inc. said that in the first quarter, which ended March 31, it had a net loss of $133.3 million, or $2.60 a share, rather than the previously reported $122.8 million, or $2.39 a share. In the second quarter, which ended June 30, it had a net loss of $47.4 million, or 92 cents a share, rather than the previously reported loss of $36.8 million, or 72 cents a share.

“In connection with the restatement, management has concluded that a material weakness exists in internal control over financial reporting with respect to controls over the accounting for unrealized gains and losses on equity securities,” Hawaiian said in its filing. “Management is developing a remediation plan for the material weakness that will be implemented in the fourth quarter of 2022.”

Hawaiian said its audit committee and management have discussed the matters with its independent registered public accounting firm, Ernst &Young LLP. Hawaiian said it intends to restate its new financial statements as soon as practicable by filing amended quarterly reports.

Hawaiian’s stock closed Monday down 3 cents at $15.30 after the accounting errors were announced.