Business Context and Reporting Period
This Form 8-K is a Current Report filed by JPMorgan Chase & Co. on September 29, 2006. The filing serves to incorporate specific exhibits by reference into a Registration Statement on Form S-3ASR (File No. 333-130051). The report was signed by Anthony J. Horan, Corporate Secretary, on October 3, 2006.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is strictly procedural regarding the filing of legal exhibits and contains no financial performance data.
Material Changes
No material changes to financial performance or operations are reported in this document. The filing solely addresses the submission of tax opinions related to specific structured notes.
Guidance, Outlook, and Risks
The filing does not contain management commentary, financial guidance, or risk factors. It lists five exhibits (8.1 through 8.5) consisting of Tax Opinions from Davis Polk & Wardwell regarding various structured notes linked to equity indices, including:
- Buffered Return Enhanced Notes linked to the Dow Jones EURO STOXX 50 Index (due October 11, 2007).
- Buffered Return Enhanced Notes linked to the S&P 500 Index (due March 12, 2008).
- Return Enhanced Notes linked to the Russell 2000 Index (due October 11, 2007).
- Annual Review Notes linked to the Nikkei 225 Index (due October 15, 2009).
- Buffered Return Enhanced Notes linked to the Russell 2000 Index (due October 11, 2007).
Key Facts for Investor Verification
- Verify the terms and tax implications of the structured notes listed in Exhibits 8.1 through 8.5.
- Confirm the status of the Registration Statement on Form S-3ASR (333-130051) into which these exhibits are incorporated.
- Note that this filing contains no financial results; refer to the company's 10-Q or 10-K for performance metrics.