Exhibit 99.1 Page 1 Chase Manhattan Auto Owner Trust 2001-B Statement to Certificateholders October 15 2004 DISTRIBUTION IN DOLLARS ORIGINAL PRIOR CURRENT FACE PRINCIPAL REALIZED DEFERRED PRINCIPAL CLASS VALUE BALANCE PRINCIPAL INTEREST TOTAL LOSES INTEREST BALANCE A1 280,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 A2 300,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 A3 365,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 A4 322,380,000.00 254,532,023.00 16,474,929.04 806,018.07 17,280,947.11 0.00 0.00 238,057,093.96 B 32,503,047.00 12,035,651.77 779,023.82 37,611.41 816,635.23 0.00 0.00 11,256,627.95 TOTALS 1,299,883,047.00 266,567,674.77 17,253,952.86 843,629.48 18,097,582.34 0.00 0.00 249,313,721.91 FACTOR INFORMATION PER $1000 OF ORIGINAL FACE PASS-THROUGH RATES PRIOR CURRENT CURRENT PRINCIPAL PRINCIPAL CLASS PASS THRU CLASS CUSIP FACTOR PRINCIPAL INTEREST TOTAL FACTOR RATE A1 161581BV4 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 A1 2.180000% A2 161581BW2 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 A2 2.440000% A3 161581BX0 0.00000000 0.00000000 0.00000000 0.00000000 0.00000000 A3 3.090000% A4 161581BY8 789.54036541 51.10406675 2.50021115 53.60427790 738.43629865 A4 3.800000% B 161581BZ5 370.29303037 23.96771663 1.15716567 25.12488229 346.32531375 B 3.750000% TOTALS 205.07050645 13.27346556 0.64900414 13.92246970 191.79704088 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 2001-B October 15 2004 STATEMENT TO CERTIFICATEHOLDERS Due Period 35 Due Period Beginning Date 09/01/04 Due Period End Date 09/30/04 Determination Date 10/08/04 Section 5.8(iii) Servicing Fee 222,139.73 Section 5.8(iii) Servicing Fee per $1000 0.17089209 Section 5.8(iv) Administration Fee 1,000.00 Section 5.8(iv) Administration Fee per $1000 0.00076930 Section 5.8(vi) Pool Balance at the end of the Collection Period 249,313,727.78 Section 5.8(vii) Repurchase Amounts for Repurchased Receivable By Seller 0.00 By Servicer 60,199.57 TOTAL 60,199.57 Section 5.8(viii) Realized Net Losses for Collection Period 144,368.52 Section 5.8(ix) Reserve Account Balance after Disbursement 9,749,122.90 Section 5.8(x) Specified Reserve Account Balance 9,749,122.90 Section 5.8(xi) Total Distribution Amount 18,840,445.75 Servicing Fee 222,139.73 Administration Fee 1,000.00 Noteholders Distribution Amount 17,280,947.11 Certficateholders Distribution Amount 816,635.23 Deposit to Reserve Account 519,723.68 Copyright (C) 2001 J.P. Morgan Chase & Co. All rights reserved.