Exhibit 99 Page 1 Chase Manhattan Auto Owner Trust 2002-B Statement to Certificateholders September 15 2004 DISTRIBUTION IN DOLLARS ORIGINAL PRIOR CURRENT FACE PRINCIPAL REALIZED DEFERRED PRINCIPAL CLASS VALUE BALANCE PRINCIPAL INTEREST TOTAL LOSES INTEREST BALANCE A1 288,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 A2 335,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 A3 365,000,000.00 93,733,830.34 25,296,899.69 279,639.26 25,576,538.95 0.00 0.00 68,436,930.65 A4 345,800,000.00 345,800,000.00 0.00 1,213,181.67 1,213,181.67 0.00 0.00 345,800,000.00 CERT 34,200,000.00 21,148,082.44 1,217,155.27 74,723.22 1,291,878.49 0.00 0.00 19,930,927.17 TOTALS 1,368,000,000.00 460,681,912.78 26,514,054.96 1,567,544.15 28,081,599.11 0.00 0.00 434,167,857.82 FACTOR INFORMATION PER $1000 OF ORIGINAL FACE PASS-THROUGH RATES PRIOR CURRENT CURRENT PRINCIPAL PRINCIPAL PASS THRU CLASS CUSIP FACTOR PRINCIPAL INTEREST TOTAL FACTOR CLASS RATE A1 161581CL5 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 A1 1.929100 % A2 161581CM3 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 A2 2.700000 % A3 161581CN1 256.80501463 69.30657449 0.76613496 70.07270945 187.49844014 A3 3.580000 % A4 161581CP6 1,000.00000000 0.00000000 3.50833334 3.50833334 1,000.00000000 A4 4.210000 % CERT 161581CQ4 618.36498363 35.58933538 2.18488947 37.77422485 582.77564825 CERT 4.240000 % TOTALS 336.75578420 19.38161912 1.14586561 20.52748473 317.37416507 IF THERE ARE ANY QUESTIONS OR PROBLEMS WITH THIS STATEMENT, PLEASE CONTACT THE ADMINISTRATOR LISTED BELOW: Kelly M Crosson JPMorgan Chase Bank - Structured Finance Services 4 NY Plaza, 6th floor, New York, New York 10004 Tel: (212) 623-5439 Fax: (212) 623-5932 Email: kelly.crosson@jpmorgan.com Copyright (C) 2001 J.P. Morgan Chase & Co. All rights reserved. Page 2 Chase Manhattan Auto Owner Trust 2002-B September 15 2004 STATEMENT TO CERTIFICATEHOLDERS Due Period 27 Due Period Beginning Date 08/01/04 Due Period End Date 08/31/04 Determination Date 09/10/04 Section 5.8(iii) Servicing Fee 383,901.59 Section 5.8(iii) Servicing Fee per $1000 0.28062982 Section 5.8(iv) Administration Fee 1,000.00 Section 5.8(iv) Administration Fee per $1000 0.00073099 Section 5.8(vi) Pool Balance at the end of the Collection Period 434,167,857.82 Section 5.8(vii) Repurchase Amounts for Repurchased Receivable By Seller 0.00 By Servicer 74,416.87 TOTAL 74,416.87 Section 5.8(viii) Realized Net Losses for Collection Period 161,043.01 Section 5.8(ix) Reserve Account Balance after Disbursement 10,260,000.00 Section 5.8(x) Specified Reserve Account Balance 10,260,000.00 Section 5.8(xi) Yield Supplement Account Balance 1,408,387.59 Section 5.8(xii) Total Distribution Amount 29,195,314.36 Servicing Fee 383,901.59 Administration Fee 1,000.00 Noteholders Distribution Amount 26,789,720.62 Certficateholders Distribution Amount 1,291,878.49 Deposit to Reserve Account 728,813.66 Copyright (C) 2001 J.P. Morgan Chase & Co. All rights reserved.