Article: JPMorgan Chase Restates Classification of Certain Items in Consolidated Statements of Cash Flows; No Effect on Net Cash Flows, Revenues, Net Income, Consolidated Balance Sheets or Stockholders' Equity.

NEW YORK -- JPMorgan Chase & Co. announced today that it has filed an amended Form 10-K for the year ended December 31, 2005, to restate the Consolidated statements of cash flows for the annual periods of 2005, 2004 and 2003 and has filed an amended Form 10-Q for the quarter ended March 31, 2006, to restate the Consolidated statements of cash flows for each of the quarterly periods of 2005 and the first quarter of 2006. The restatements will not affect the firm's Consolidated statements of income, Consolidated balance sheets or Consolidated statements of changes in stockholders' equity for any of the affected periods. Accordingly, the firm's historical revenues, net ...

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