	capitol bancorp capb to restate net to loss capitol bancorp said it expects to restate its results for to a loss of about one mln dlrs due to a reclassification of loans recommended by auditor ernst and whinney the company said the restatement also reflects a substantial increase in reserves of its principal subsidiary capitol bank and trust co it said it expects to  to dlrs for the first quarter of capitol said to maintain an adequate capital ratio it will seek additional equity capital in the near future it also said it has delayed its annual meeting until may due to the restatement of annual ings capitol said its board raised the quarterly dividend to cts from cts a share payable april record march the company originally reported ings of dlrs it ed dlrs in last year s first quarter the annual meeting had been scheduled for the second week of april reuter 
