UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): August 17, 2002 --------------- CHASE MANHATTAN BANK USA, NATIONAL ASSOCIATION ---------------------------------------------- (Exact Name of the registrant as specified in its charter) (on behalf of the Providian Master Trust) (formerly the First Deposit Master Trust) 33-59922 33-84844 33-99462 333-22131 333-55817 333-39856 United States 000-22305 22-2382028 ------------- --------- ---------- (State or other (Commission File (I.R.S. Employer Jurisdiction of Number) Identification No.) Incorporation) White Clay Center Building 200 Route 273 Newark, Delaware 19711 ---------------------- (Address of principal executive offices) Registrant's telephone number, including area code: (302) 575-5000. Item 5. Other Events. ------------ The conversion of the Providian Master Trust to the Chase Manhattan Bank USA, N.A. platform was completed on August 17, 2002. Effective with the conversion, the charge-off policy with respect to Providian Master Trust accounts in bankruptcy status will be changed to conform to Chase Manhattan Bank USA's policy. Chase Manhattan Bank USA's policy is to charge-off a cardholder's account which is the subject of a bankruptcy proceeding upon the earlier of 60 days after receipt of notice or the billing cycle immediately following the cycle in which the account becomes 150 days delinquent, which is in compliance with the Federal Financial Instutions Examination Council policy statement. This is a change from the Providian policy to immediately charge- off a cardholder's account which is the subject of a bankruptcy proceeding. This change in policy will result in a temporary lower net charge-off percentage reported for the Providian Master Trust in the September and October Monthly Periods. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. CHASE MANHATTAN BANK USA, NATIONAL ASSOCIATION By: /s/ Patricia Garvey -------------------------- Name: Patricia Garvey Title: Vice President Date: August 20, 2002