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GM revises Q1 results, posts profit May 9, 2006

General Motors Corporation has revised its first-quarter 2006 financial results to reflect a change in accounting, resulting in its first profit in six quarters.

The world's largest automaker earned $445 million in the period, compared with a preliminary loss for the period of $323 million. GM reported a loss of $1.3 billion in the first quarter of 2005.

“The difference between the preliminary and final results primarily reflects a change in the way GM will account for the health-care settlement agreement between GM and the United Auto Workers union,” said the Detroit-based firm.

As part of the agreement, GM will make contributions to a new independent Voluntary Employees' Beneficiary Association trust (VEBA) of $1 billion in 2006, 2007, and 2011. GM will also make supplemental contributions to the VEBA related to events including profit-sharing payments, wage deferrals from active employees and increases in the value of its stock.

GM said it remains committed to reducing structural costs in North America by $7 billion on a running rate basis by the end of 2006. Due to the change in the accounting treatment of the UAW health-care settlement, the company now expects approximately $4.5 billion of structural cost reductions to be realized during calendar year 2006, compared with $4 billion previously estimated for calendar year 2006.

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