CAPITOL BANCORP <CAPB> TO RESTATE NET TO LOSS Capitol Bancorp said it expects to restate its results for 1986 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 earn 2,250,000 to 2,750,000 dlrs for the first quarter of 1987. 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 earnings. Capitol said its board raised the quarterly dividend to 23 cts from 22 cts a share, payable April 28, record MArch 31. The company originally reported 1986 earnings of 7,700,000 dlrs. It earned 3,848,000 dlrs in last year's first quarter. The annual meeting had been scheduled for the second week of April.