Honda Motor Co said on Friday it would restate its financial results for the last business year, to account for about $360 million in additional costs to pay for an expanded recall of cars equipped with air bag parts made by Takata Corp (7312.T). Japan’s third-largest automaker said in a statement it estimated additional spending of 44.8 billion yen ($363 million) after Takata, its top supplier of air bags, agreed to an expanded recall in the United States last month.