Exhibit 99.1 Page 1 Chase Manhattan Auto Owner Trust 2001-B Statement to Certificateholders December 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 322,380,000.00 222,326,027.65 15,081,929.16 704,032.42 15,785,961.58 0.00 0.00 207,244,098.49 B 32,503,047.00 10,512,777.99 713,155.25 32,852.43 746,007.68 0.00 0.00 9,799,622.74 TOTALS 1,299,883,047.00 232,838,805.64 15,795,084.41 736,884.85 16,531,969.26 0.00 0.00 217,043,721.23 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 689.63964157 46.78307947 2.18385886 48.96693833 642.85656210 A4 3.800000 % B 161581BZ5 323.43976828 21.94118139 1.01074924 22.95193063 301.49858689 B 3.750000 % TOTALS 179.12288815 12.15115810 0.56688550 12.71804359 166.97173006 IF THERE ARE ANY QUESTIONS OR PROBLEMS WITH THIS STATEMENT, PLEASE CONTACT THE ADMINISTRATOR LISTED BELOW: Kelly M Crosson JPMorgan Chase Bank, N.A. - 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 December 15 2004 STATEMENT TO CERTIFICATEHOLDERS Due Period 37 Due Period Beginning Date 11/01/04 Due Period End Date 11/30/04 Determination Date 12/10/04 Section 5.8(iii) Servicing Fee 194,032.34 Section 5.8(iii) Servicing Fee per $1000 0.14926908 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 217,043,727.10 Section 5.8(vii) Repurchase Amounts for Repurchased Receivable By Seller 0.00 By Servicer 67,065.11 TOTAL 67,065.11 Section 5.8(viii) Realized Net Losses for Collection Period 242,244.57 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 17,078,810.69 Servicing Fee 194,032.34 Administration Fee 1,000.00 Noteholders Distribution Amount 15,785,961.58 Certficateholders Distribution Amount 746,007.68 Deposit to Reserve Account 351,809.09 Copyright (C) 2001 J.P. Morgan Chase & Co. All rights reserved.