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GM says 2004 restatements not to impact results

DETROIT, March 16 (Reuters) - General Motors Corp. on Wednesday said that adjustments it will make to its quarterly earnings last year will not impact its overall 2004 results, cash flows or year-end financial position.

GM, the world's largest automaker, which earlier on Wednesday sharply cut its 2005 earnings outlook, said that the restatements resulted from accounting changes in relation to the Sarbanes-Oxley act.