================================================================================ UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report: March 10, 2004 (Date of Earliest Event Reported: March 10, 2004) EL PASO CORPORATION (Exact name of Registrant as specified in its charter) Delaware 1-14365 76-0568816 (State or other jurisdiction of (Commission File Number) (I.R.S. Employer incorporation or organization) Identification No.) El Paso Building 1001 Louisiana Street Houston, Texas 77002 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (713) 420-2600 ================================================================================ ITEM 5. OTHER EVENTS AND REGULATION FD DISCLOSURE On March 10, 2004, we announced that we will delay the release of our fourth quarter 2003 earnings, which is currently scheduled for March 11, 2004, pending the completion of a review of the impact of our recently announced reserve revision. Based on our internal technical reviews as well as the independent review of the Audit Committee of our board of directors, we believe that it is likely that a restatement of our financial statements, El Paso CGP Company's and El Paso Production Holding Company's will be required. The completion of our internal review and review by the Audit Committee will also cause a delay in the submission of the Form 10-K filings for the above-mentioned registrants and may impact the timely filing of other related registrants. A copy of this press release is attached as Exhibit 99.A and is incorporated herein by reference. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (c) Exhibits. EXHIBIT NUMBER DESCRIPTION ------ ----------- 99.A Press Release dated March 10, 2004. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. EL PASO CORPORATION By: /s/ JEFFREY I. BEASON ------------------------------ Jeffrey I. Beason Senior Vice President and Controller (Principal Accounting Officer) Dated: March 10, 2004 EXHIBIT INDEX EXHIBIT NUMBER DESCRIPTION ------ ----------- 99.A Press Release dated March 10, 2004.