Bankruptcy ($ Millions)

Bankruptcy ($ millions)

Company Date Liab Company Date Liab PACIFIC GAS & ELECTRIC CO. Apr-01 $25,717 TEXACO (INCL SUBSIDIARIES) Apr-87 $21,603 OLYMPIA & YORK (b) May-92 $19,800 EXECUTIVE LIFE INSURANCE Apr-91 $14,577 MUTUAL BENEFIT LIFE Jul-91 $13,500 RELIANCE GROUP HOLDINGS, Jun-01 $12,877 FINOVA GROUP, INC. Mar-01 $11,822 CAMPEAU (ALLIED & Jan-90 $9,947 FIRST CAPITAL HOLDINGS May-91 $9,291 HOME HOLDINGS, INC. Jan-98 $9,132 BALDWIN UNITED Sep-83 $9,000 OWENS CORNING Oct-00 $7,375 CONTINENTAL AIRLINES (II) Dec-90 $6,200 LOMAS FINANCIAL (I) Sep-89 $6,127 PENNCORP FINANCIAL Jan-00 $5,595 MACY'S Jan-92 $5,320 MONTGOMERY WARD, LLC Dec-00 $5,067 OLYMPIA & YORK COS. Oct-95 $5,000 COLUMBIA GAS Jul-91 $4,998 LTV (INCL LTV INT'L NV) Jul-86 $4,700 LTV CORP. Dec-00 $4,669 PSINET, INC. May-01 $4,599 WINSTAR COMMUNICATIONS, Apr-01 $4,379 LAIDLAW, INC. Jun-01 $4,377 MONTGOMERY WARD & CO. Jul-97 $4,271 MAXWELL COMMUNICATION Dec-91 $4,100 INTEGRATED HEALTH Feb-00 $4,061 NEXTWAVE PERSONAL Jun-98 $3,773 LOEWEN GROUP, INC. Jun-99 $3,768 ARMSTRONG WORLD Dec-00 $3,485 TWA (I) Jan-92 $3,470 DOW CORNING May-95 $3,450 SOUTHLAND Oct-90 $3,380 PENN CENTRAL Jun-70 $3,300 IRIDIUM LLC/CAPITAL CORP. Aug-99 $3,262 SUNBEAM CORP. Feb-01 $3,202 EASTERN AIRLINES Mar-89 $3,196 SAFETY-KLEEN CORP. Jun-00 $3,141 ICH (SOUTHWESTERN LIFE) Oct-95 $3,111 USG CORP. Mar-93 $3,100 WARNACO GROUP, INC. Jun-01 $3,078 PAN AM WORLD AIRLINES Jan-91 $3,000 DREXEL BURNHAM LAMBERT Feb-90 $3,000 WASHINGTON GROUP May-01 $2,914 CHS ELECTRONICS, INC. Apr-00 $2,724 VIATEL, INC. May-01 $2,683 TWA (II) Jun-95 $2,659 MARINER POST-ACUTE Jan-00 $2,640 FLAGSTAR COMPANIES Apr-97 $2,639 W.R. GRACE & CO. Apr-01 $2,575 TRANS WORLD AIRLINES, INC. Jan-01 $2,384 ICG COMMUNICATIONS CORP. Nov-00 $2,345 WESTPOINT ACQUISITION Jun-92 $2,340 HARNISCHFEGER INDUSTRIES, Jun-99 $2,276 GENESIS HEALTH VENTURES Jun-00 $2,254 INTERCO May-90 $2,213 PAGING NETWORK, INC. Jul-00 $2,212 CHARTER MEDICAL Jun-92 $2,150 SUN HEALTHCARE GROUP, Oct-99 $2,142 E-II HOLDINGS Jul-92 $2,050 1 Company Date Liab Company Date Liab TRANSAMERICA ENERGY Apr-99 $2,041 GRAND UNION (AND G.U. Jan-95 $2,039 FIRSTPLUS FINANCIAL GROUP, Mar-99 $2,017 PATHMARK STORES, INC. Jul-00 $2,005 LAVENTHOL & HORWATH Nov-90 $2,000 WICKES Apr-82 $2,000 CANADIAN AIRLINES CORP. Mar-00 $1,932 NVR Apr-92 $1,911 SEMI-TECH CORPORATION Sep-99 $1,889 AMERISERVE FOODS, INC. Jan-00 $1,886 GLOBAL MARINE Jan-86 $1,800 CARDINAL Aug-92 $1,800 CHIQUITA BRANDS Jan-01 $1,788 JWP Dec-93 $1,780 FRUIT OF THE LOOM, INC. Dec-99 $1,741 PENN TRAFFIC COMPANY Mar-99 $1,723 ITEL Jan-81 $1,700 PUBLIC SERVICE, NEW Jan-88 $1,700 MEMOREX TELEX, N.V. (I) Jan-92 $1,700 CONTINENTAL INFORMATION Jan-89 $1,669 BREED TECHNOLOGIES, INC. Sep-99 $1,650 TELIGENT, INC. May-01 $1,649 SERVICE MERCHANDISE Mar-99 $1,615 INTEGRATED RESOURCES Feb-90 $1,600 ZALE CORPORATION Jan-92 $1,594 REPUBLIC TECHNOLGIES Apr-01 $1,579 PHILIP SERVICES CORP. Jun-99 $1,541 WILSHIRE FINANCIAL Mar-99 $1,529 LOEWS CINEPLEX Feb-01 $1,506 REVCO Jul-88 $1,500 PLACID OIL Apr-85 $1,488 AMES DEPARTMENT STORES Apr-90 $1,440 CRIIMI MAE, INC Oct-98 $1,428 VENCOR, INC. Sep-99 $1,405 PILLOWTEX CORP. Nov-00 $1,402 SOUTHMARK Jul-89 $1,395 CARTER HAWLEY HALE Feb-91 $1,385 BEST PRODUCTS Jan-91 $1,367 MEMOREX TELEX, N.V. (II) Feb-94 $1,363 US OFFICE PRODUCTS CO. Mar-01 $1,352 NATIONAL GYPSUM (AANCOR) Oct-90 $1,345 EL PASO ELECTRIC Jan-92 $1,344 HECHINGER CO. Jun-99 $1,339 ZONIC CORP. Jun-01 $1,327 GST TELOCOMMUNICATIONS, May-00 $1,326 MOBILEMEDIA Jan-97 $1,322 WANG Aug-92 $1,320 ROYAL MORTGAGE Aug-00 $1,312 UNICAPITAL CORP. Dec-00 $1,311 ROCKEFELLER CTR. PROPS. May-95 $1,300 AMERICA WEST Jun-91 $1,280 McLEAN INDUSTRIES Nov-86 $1,270 GRAND UNION CO. Jun-98 $1,214 HILLSBOROUGH HOLDINGS Dec-89 $1,204 BELL NATIONAL Aug-85 $1,203 BOSTON CHICKEN, INC. Oct-98 $1,202 LJ HOOKER Aug-89 $1,200 HILLS DEPT STORES Jan-91 $1,200 GHR ENERGY Jan-83 $1,200 ICO GLOBAL Aug-99 $1,184 LOMAS FINAN. (LOMAS Oct-95 $1,167 WHEELING-PITTSBURGH Nov-00 $1,160 BRUNO'S INC. Feb-98 $1,122 MANVILLE Aug-82 $1,116

2 Company Date Liab Company Date Liab E.SPIRE COMMUNICATIONS, Mar-01 $1,111 CIRCLE K May-90 $1,100 BRANIFF AIRLINES (I) May-82 $1,100 CONTINENTAL AIRLINES (I) Sep-83 $1,100 ENVIRODYNE INDUSTRIES Jan-93 $1,070 PAYLESS CASHWAYS, INC. Jul-97 $1,050 LEVITZ FURNITURE, INC. Sep-97 $1,030 THERMADYNE INDUSTRIES Dec-93 $1,000 WT GRANT Oct-75 $1,000 FOX MEYER Aug-96 $1,000 BENNETT FUNDING GROUP Apr-96 $989 SPECIALTY FOODS, INC. Sep-00 $981 CHARTER Apr-85 $976 ORION PICTURES Dec-91 $973 GENERAL WIRELESS INC. Oct-97 $954 THE MULTICARE COMPANIES Jun-00 $947 MARVEL ENTERTAINMENT Dec-96 $935 WHEELING-PITTSBURGH Apr-85 $934 TRACE INTERNATIONAL Jul-99 $931 PHAR-MOR Aug-92 $930 HEILEMAN, G. BREWING CO. Jan-91 $930 HEILIG-MEYERS COMPANY Aug-00 $923 COLORADO-UTE ELECTRIC Apr-90 $920 DECISIONONE CORP. Feb-00 $904 WORLD ACCESS, INC. Apr-01 $899 INSILCO Jan-91 $892 CALDOR CORP. Sep-95 $883 GOLDEN OCEAN GROUP LTD. Jan-00 $880 TRACOR HOLDINGS Feb-91 $865 HVIDE MARINE INC. Sep-99 $861 UNITED STATES FINANCIAL Mar-99 $857 FAIRFIELD COMMUNITIES Oct-90 $851 ALLEGHENY INTERNATIONAL Feb-88 $845 NORTH AMERICAN CAR Dec-84 $841 MAXICARE HEALTH PLANS Mar-89 $840 SUNTERRA CORP. May-00 $828 CROWN VANTAGE, INC. Mar-00 $827 JITNEY-JUNGLE STORES OF Oct-99 $826 GRAND UNION COMPANY Oct-00 $804 BRIDGE INFORMATION Feb-01 $800 TRANSTEXAS GAS Apr-99 $792 DAEWOO INTERNATIONAL Mar-00 $790 SEATRAIN LINES Apr-81 $785 PULLMAN COMPANY Nov-94 $784 KITTY HAWK, INC. May-00 $784 HARVARD PILGRIM Jan-00 $782 GOSS GRAPHIC SYSTEMS Jul-99 $781 HEILEMAN, G. BREWING Apr-96 $776 IMPERIAL SUGAR CO. Jan-01 $775 AH ROBINS Aug-85 $775 OUTBOARD MARINE CORP. Dec-00 $768 PENROD DRILLING Apr-85 $764 UNITED ARTISTS THEATRE Sep-00 $752 MORRISON KNUDSEN Jun-96 $752 WESTERN CO OF NO AMERICA Feb-88 $749 GAYLORD CONTAINER Sep-92 $742 ZENITH ELECTRONICS CORP. Aug-99 $732 LEASING SOLUTIONS, INC. Nov-99 $728 BRADLEE'S Jun-95 $721 RESORTS INTERNATIONAL Mar-94 $717 PURINA MILLS, INC. Oct-99 $710 RESORTS INTERNATIONAL (I) Nov-89 $708 LONE STAR INDUSTRIES Dec-90 $703 FAVORITE BRANDS Mar-99 $699

3 Company Date Liab Company Date Liab TOKHEIM CORP. Aug-00 $698 GENERAL DEVELOPMENT Apr-90 $695 STORAGE TECHNOLOGIES Oct-84 $695 CORAL PETROLEUM May-83 $682 HARRAH'S JAZZ Nov-95 $659 WOODWARD & LOTHROP INC. Jan-94 $659 CARMIKE CINEMAS, INC. Aug-00 $655 MICROAGE, INC. Apr-00 $654 STAGE STORES, INC. Jun-00 $653 FEDERAL EMPLOYEES' Jul-99 $652 GROVE WORLDWIDE, INC. May-01 $651 HARVARD INDUSTRIES May-97 $649 WEBLINK WIRELESS May-01 $645 MEDIQ, INC. Jan-01 $643 ACME METALS, INC. Sep-98 $643 KOGER PROPERTIES Sep-91 $642 VLASIC FOODS Jan-01 $642 ENSTAR Feb-91 $640 BAPTIST FOUNDATION OF Nov-99 $640 EAGLE-PICHER Jan-91 $634 AMERICOLD May-95 $627 KAISER STEEL Feb-87 $616 NUCORP ENERGY Jul-82 $615 FRIEDE GOLDMAN HALTER, Apr-01 $612 THE SINGER COMPANY, NV Sep-99 $612 FORCENERGY, INC. Mar-99 $609 CONTINENTAL MORTGAGE Mar-76 $607 STONE & WEBSTER, INC. Jun-00 $604 SPECTRAVISION Jun-95 $602 EVANS Mar-85 $600 ALLIANCE ENTERTAINMENT, Jul-97 $596 NORTHPOINT Jan-01 $593 SAFELITE GLASS CORP. Jun-00 $591 RESORTS INTERNATIONAL (II) Oct-93 $586 ALLIS CHALMERS Jun-87 $570 ANACOMP INC Jan-96 $567 BRADLEES, INC. Dec-00 $566 RESTAURANT ENTERPRISE Nov-93 $565 EDISON BROS. STORES Nov-95 $561 GENEVA STEEL CO. Feb-99 $552 MOBILEMEDIA CORPORATION Jan-97 $550 AL COPELAND ENTERPRISES Apr-91 $545 McCRORY Feb-92 $543 GREYHOUND LINES (I) Jun-90 $540 US HOME Mar-91 $539 RSL COM U.S.A., INC. Mar-01 $537 COLECO Jul-88 $536 CITYSCAPE FINANCIAL Oct-98 $535 MAXICARE HEALTH PLUS Mar-89 $535 COLOR TILE, INC. Jan-96 $533 JCC HOLDING CO. Jan-01 $533 GS INDUSTRIES, INC. Feb-01 $533 MEMOREX TELEX, N.V. (III) Oct-96 $532 ROYAL OAK MINES Feb-99 $527 UNITED MERCHANTS Jul-77 $522 APEX OIL Jan-87 $521 AMERICAN HEALTHCARE Aug-87 $517 IMPERIAL HOME DÉCOR Jan-00 $517 AM INTERNATIONAL (I) Apr-82 $510 REXENE Oct-91 $509 VENTURE STORES, INC. Jan-98 $506 OPM LEASING Mar-81 $505 PAYLESS CASHWAYS, INC. Jun-01 $504 BEVILL BRESLER SCHULLMAN Apr-85 $498

4 Company Date Liab Company Date Liab OPTEL, INC. Oct-99 $496 AMERICAN PAD & PAPER Jan-00 $496 METAL MANAGEMENT, INC. Nov-00 $489 QUALITECH STEEL HOLDINGS Mar-99 $486 SMITH INTERNATIONAL Mar-86 $484 APS HOLDING CORP Feb-98 $484 APS HOLDING CORP. Feb-98 $484 CELLNET DATA SYSTEMS, Feb-00 $482 FEDERATED HOLDINGS Jan-90 $480 BEST PRODUCTS Sep-96 $477 TOWERS FINANCIAL CORP. Mar-93 $472 UDC HOMES Apr-95 $471 WEINTRAUB Sep-90 $468 CAMBRIDGE INDUSTRIES, INC. May-00 $464 KCS ENERGY, INC. Jan-00 $463 GENERAL HOMES Aug-90 $462 SAXON INDUSTRIES Apr-82 $461 AMDURA Apr-90 $460 JPS TEXTILES Feb-91 $460 LONG JOHN SILVERS, INC. Jun-98 $457 AMERICAN BANKNOTE CORP. Dec-99 $449 KASH N' KARRY FOOD STORES Nov-94 $446 FRETTER, INC. Dec-95 $434 SEAMAN FURNITURE Jan-92 $431 MARCHFIRST, INC. Apr-01 $427 CORAM HEALTHCARE CORP.. Aug-00 $425 GEOTEK COMMUNICATIONS, Jun-98 $424 TIPHOOK INC. Jun-96 $424 COMMONWEALTH OIL Mar-78 $421 W JUDD KASSUBA Dec-73 $420 JUMBOSPORTS Dec-98 $418 FORUM GROUP Feb-91 $417 COHO ENERGY, INC. Aug-99 $412 PRIME MOTOR INNS Sep-90 $411 PARACELSUS HEALTHCARE Sep-00 $405 ERIE LACKAWANNA Jun-72 $404 WHITE MOTOR Sep-80 $399 KEY PLASTICS, LLC Mar-00 $397 KENETECH INC. May-96 $395 CONSOLIDATED HYDRO, INC. Sep-97 $393 HANDY & HARMAN, INC. Mar-00 $393 HOLT GROUP, INC. Mar-01 $391 PEGASUS GOLD, INC. Jan-98 $391 EUA POWER Feb-91 $390 STELLEX TECHNOLOGIES, INC. Sep-00 $384 REPH ACQUISITION Jan-90 $382 HEALTHCARE Nov-91 $380 HARBOR FINANCIAL Oct-99 $380 CAI WIRELESS SYSTEMS, INC. Jul-98 $379 RELIANCE ACCEPTANCE Feb-98 $377 GREYHOUND LINES (II) Nov-94 $376 LAROCHE INDUSTRIES, INC. May-00 $370 SAMBO'S RESTAURANTS Jun-81 $370 INVESTORS FUNDING Oct-74 $370 PLANET HOLLYWOOD, INC. Oct-99 $366 THE RESORT AT SUMMERLIN, Nov-00 $366 JUST FOR FEET, INC. Nov-99 $364 MIDWAY AIRLINES Mar-91 $359 AMERICAN CONTINENTAL Apr-89 $359 MORRIS METAL HANDLING, May-00 $358 TOWER, INC. Feb-00 $357 CLARK MATERIAL HANDLING Apr-00 $356 NOBODY BEATS THE WIZ Dec-97 $355 DISCOVERY ZONE INC. Mar-96 $352

5 Company Date Liab Company Date Liab MOBILE ENERGY SERVICES Jan-99 $350 TODD SHIPYARDS Aug-87 $350 PACIFIC GATEWAY Dec-00 $349 AMAREX Dec-82 $348 MORTGAGE & REALTY TRUST Aug-95 $348 FOOD FAIR Oct-78 $347 RENAISSANCE COSMETICS, Jun-99 $347 HEARTLAND WIRELESS Dec-98 $347 CRYSTAL BRANDS, INC. Jan-94 $346 TULTEX CORP. Dec-99 $344 MID-AMERICAN WASTE Jan-97 $344 BIG V SUPERMARKETS Nov-00 $343 FARM FRESH, INC. Jan-98 $343 BORDEN CHEMICALS & Apr-01 $343 MARKETING SPECIALISTS May-01 $339 BUTTES OIL & GAS Nov-85 $337 WIRELESS ONE, INC. Feb-99 $337 FNC HOLDINGS, INC. Feb-01 $336 HEDSTROM HOLDINGS, INC. Apr-00 $333 CF&I STEEL Nov-90 $332 WEBCRAFT TECHNOLOGIES Oct-93 $329 APOGEE ENTERPRISES, INC. Mar-98 $329 GREAT AMERICAN MORTGAGE Mar-77 $326 McLOUGH STEEL Dec-81 $323 NEXTWAVE TELECOM, INC. Dec-98 $323 CHILD WORLD Apr-92 $322 EDISON BROTHERS STORES, Mar-99 $321 BUMBLE BEE SEAFOODS May-97 $321 BICOASTAL Nov-89 $321 COUNTY SEAT STORES Oct-96 $319 GULF USA Oct-93 $319 WHEREHOUSE Aug-95 $315 PRIME SUCCESSION, INC. Jul-00 $314 B-E HOLDINGS, INC. Feb-94 $313 GLOBE MANUFACTURING Dec-00 $312 WORLDS OF WONDER Dec-87 $312 VALUE MERCHANTS Dec-93 $311 OLYMPIA & YORK MAIDEN Aug-98 $311 WHEREHOUSE Aug-95 $310 FRD ACQUISITION CO. Feb-01 $307 AM INTERNATIONAL (II) May-93 $307 LIFECO INVESTMENT GROUP Jun-94 $307 LACLEDE STEEL COMPANY Nov-98 $305 MGF OIL Dec-84 $304 DAILEY INTERNATIONAL, May-99 $303 CHERRY COMMUNICATIONS, Oct-97 $300 ANCHOR GLASS CONTAINER Sep-96 $300 US FINANCIAL SERVICES Jul-73 $300 JAMESWAY (I) Sep-93 $300 TECHMEDIA COMPUTER Jul-99 $300 OBCOMM GLOBAL, LP Sep-00 $299 PATHNET Apr-01 $298 DRYPERS CORP. Oct-00 $298 NORTHWESTERN STEEL & Dec-00 $296 HUNT INTERNATIONAL Apr-85 $295 GOLF TRUST OF AMERICA, Nov-00 $293 CANFIBRE OF RIVERSIDE, INC. Oct-00 $291 RADICE Feb-88 $291 CHASE MANHATTAN REALTY Feb-79 $290 ANACOMP Apr-95 $290 GRAND COURT LIFESTYLES, Mar-00 $290 GULF STATES STEEL INC. OF Jul-99 $287 GLOBAL HEALTH SCIENCES, Jan-01 $286 FULLER-AUSTIN INSULATION Sep-98 $286

6 Company Date Liab Company Date Liab BALDWIN BUILDERS Jul-95 $286 BALDWIN CO. Jul-97 $286 ERLY ENTERPRISES, INC. Sep-98 $285 ETOYS, INC. Mar-01 $285 ITHACA INDUSTRIES Oct-96 $285 STAR Mar-01 $285 LIBERTY HOUSE, INC. Mar-98 $284 BURLINGTON MOTOR Dec-95 $284 FAMILY GOLF CENTERS, INC. May-00 $283 LESLIE FAY COMPANIES INC Apr-93 $279 AMERICAN HOMESTAR CORP. Jan-01 $279 FSC Oct-81 $277 GLENOIT CORP. Aug-00 $276 KENETECH WINDPOWER INC. May-96 $274 GOLDEN BOOKS FAMILY Feb-99 $274 T&W FINANCIAL CORP. Oct-00 $273 AMERITRUCK DISTRIBUTION Nov-98 $273 KOLL REAL ESTATE GROUP, Jul-97 $271 MERRY-GO-ROUND Jan-94 $271 COMMUNITY NEWSPAPER Feb-91 $268 CONVERGENT Apr-01 $267 APPLETREE Jan-92 $267 GITANO GROUP, INC. Mar-94 $267 PHYSICIANS RESOURCE Feb-00 $267 IONICA GROUP PLC Dec-98 $265 DOSKOCIL Mar-90 $265 CONVERSE, INC. Jan-01 $265 SOUTHERN PACIFIC FUNDING Oct-98 $264 U.S.A. FLORAL PRODUCTS, Apr-01 $264 KEVCO, INC. Feb-01 $262 HEALTHCARE AMERICA Jan-96 $262 MARYLAND CABLE CORP. Mar-94 $262 JAYHAWK ACCEPTANCE Feb-97 $262 RICKEL HOME CENTERS, INC. Jan-96 $262 IN-FLIGHT PHONE Jan-97 $260 HECK'S Mar-87 $260 MINISCRIBE Jan-90 $258 COSTILLA ENERGY, INC. Sep-99 $257 HERITAGE SOUTHWEST Jan-01 $256 HOMEPLACE OF AMERICA, Jan-01 $256 EQUITABLE BAG CO. (I) Oct-94 $255 WORLDTEX, INC. Mar-01 $255 F&M DISTRIBUTORS, INC. Dec-94 $254 EMERSON Oct-93 $254 METALLURG, INC. Sep-93 $253 ADVANCED RADIO TELECOM Apr-01 $253 IMAGYN MEDICAL May-99 $253 FLOORING AMERICA, INC. Jun-00 $252 ERNST HOME CENTER, INC. Jul-96 $252 SEVEN-UP RC BOTTLING May-96 $252 FITZGERALDS GAMING Dec-00 $251 AL TECH SPECIALTY STEEL Dec-97 $251 ANGELES CORP. May-93 $250 DAYLIN Feb-75 $250 DRUG EMPORIUM, INC. Mar-01 $249 MASTER GRAPHICS, INC. Jul-00 $247 GUARDIAN MORTGAGE Mar-78 $247 EINSTEIN/NOAH BAGEL Apr-00 $246 O'BRIEN ENVIRONMENTAL Sep-94 $246 WESTBRIDGE CAPITAL CORP. Sep-98 $246 GREATE BAY HOTEL AND Jan-98 $245 MCA FINANCIAL CORP. Feb-99 $245 CASUAL MALE CORP. May-01 $244 AIR FLORIDA SYSTEM Jul-84 $244

7 Company Date Liab Company Date Liab HOUSE OF FABRICS, INC. Nov-94 $243 WATERMAN STEAMSHIP Dec-83 $242 STRATOSPHERE Jan-97 $242 FRUEHAUF TRAILER May-96 $242 RDM SPORTS GROUP, INC. Aug-97 $241 HEALTHCO INTERNATIONAL Jun-93 $240 SUDBURY Apr-91 $240 MISSION INSURANCE GROUP Jan-86 $240 DIAMOND BRANDS, INC. May-01 $239 NU-KOTE HOLDING INC. Nov-98 $237 REVERE COPPER & BRASS Oct-82 $237 BUILDERS TRANSPORT, INC May-98 $236 UNIFI COMMUNICATIONS INC. Jan-00 $234 DYESBURG CORP. Sep-00 $233 XONICS Feb-84 $233 RELIANT BUILDING Jul-00 $228 BEKER INDUSTRIES Oct-85 $228 PETSEC ENERGY, INC. Apr-00 $227 THORN APPLE VALLEY, INC. Mar-99 $227 PROMEDCO MANAGEMENT Apr-01 $226 OLYMPIA HOLDING Jun-90 $225 RESIDENTIAL RESOURCES Jan-89 $225 PRESIDIO OIL Mar-95 $225 PACIFICAMERICA MONEY Nov-99 $225 WESTMORELAND COAL CO. Nov-94 $223 SMARTALK TELESERVICES, Jan-99 $222 CAROLCO PICTURES Nov-95 $221 CHICAGO, ROCK ISLAND & Mar-79 $221 GOLDEN BOOKS FAMILY Jun-01 $221 AXIOHM TRANSACTION Nov-99 $220 UNISON HEALTHCARE CORP. May-98 $219 LIVENT, INC. Nov-98 $219 OKURA & CO., (AMERICA), Sep-98 $216 HELLENIC LINES Dec-83 $216 GLASSTECH INDUSTRIES May-93 $215 ANICOM, INC. Jan-01 $214 APPLIED MAGNETICS Jan-00 $214 WILSON FOODS Apr-83 $213 LION CAPITAL GROUP Apr-84 $212 VIDEO UPDATE, INC. Sep-00 $210 MEDIA VISION TECHNOLOGIES Jul-94 $210 INTERNATIONAL WIRELESS Sep-98 $210 GRAHAM-FIELD HEALTH Dec-99 $209 WASTE SYSTEMS Jan-01 $208 SYSTEM SOFTWARE May-00 $208 HEXCEL CORP. Dec-93 $207 RBX GROUP, INC. Dec-00 $206 DECORA INDUSTRIES, INC. Dec-00 $206 GENICOM CORPORATION Mar-00 $205 UNITED STATES LEATHER, Feb-00 $204 MOLTEN METALS Dec-97 $204 UNITED STATES LEATHER May-98 $204 KDT INDUSTRIES Aug-82 $203 REEVES INDUSTRIES Nov-97 $203 FINE AIR SERVICES CORP. Sep-00 $202 PHP HEALTHCARE Nov-98 $201 USN COMMUNICATIONS, INC. Feb-99 $201 EQUITY FUNDING Apr-73 $200 FLORIDA COAST & PAPER CO., Apr-99 $199 TRISM, INC. Sep-99 $198 DE LAURENTIS Aug-88 $198 LIBERTE INVESTORS Oct-93 $198 TRIAD AMERICA Jan-87 $198 SMITH CORONA CORP. Jul-95 $198

8 Company Date Liab Company Date Liab SAFETY COMPONENTS Apr-00 $197 STRUTHERS INDUSTRIES, INC. Mar-98 $197 FORSTMANN & CO. Sep-95 $196 SANTA FE GAMING Feb-99 $195 TACOMA BOATBUILDING Sep-85 $195 GC COMPANIES, INC. Oct-00 $194 PHONETEL TECHNOLOGIES, Jul-99 $193 VISTA PROPERTIES Aug-95 $192 ZANY BRAINY, INC. May-01 $191 SALANT CORPORATION Dec-98 $191 WESTWORLD COMMUNITY Jun-87 $191 American Eco Corp. Aug-00 $191 SHOE CORPORATION OF Jun-99 $190 INTERSTATE STORES May-74 $190 FAIR LANES, INC. Jun-94 $189 TELSCAPE INTERNATIONAL, Apr-01 $188 FIDELITY MORTGAGE Jan-75 $187 VISTA EYECARE, INC. Apr-00 $184 HAGERSTOWN FIBER LIMITED Mar-98 $184 CLARIDGE HOTEL & CASINO Feb-97 $184 EAGLE GEOPHYSICAL, INC. Sep-99 $183 HRT INDUSTRIES Nov-82 $183 BEN FRANKLIN RETAIL Jul-96 $183 TOSHOKU AMERICA, INC. Dec-97 $181 CARE ENTERPRISES Mar-88 $180 TECHNICAL EQUITIES Feb-85 $180 AMERICAN RICE Aug-98 $180 PRECEDENT HEALTH CENTER Jul-99 $180 LOEHMANN'S, INC. May-99 $180 DEGEORGE FINANCIAL May-99 $179 CAPITAL GAMING Dec-96 $179 BASIX (BASIC RESOURCES TIL Feb-88 $178 BRANIFF AIRLINES (II) Sep-89 $178 TREASURE BAY GAMING Jan-95 $177 BRAZOS SPORTSWEAR, INC. Jan-99 $177 TV FILME, INC. Jan-00 $176 TEREX Mar-83 $176 GUY F. ATKINSON COMPANY Aug-97 $176 OMEGA, ALPHA Sep-74 $175 LIONEL (I) Feb-82 $175 NACO FINANCE May-91 $175 MARION Mar-83 $175 CLARIDGE HOTEL & CASINO Sep-99 $174 TSL HOLDINGS (TANDON) Mar-93 $173 ZEPHION NETWORKS, INC. Jun-01 $170 ATLANTIC GULF May-01 $170 A.G. FINANCIAL SERVICE Aug-99 $170 MICHIGAN GENERAL Apr-87 $170 GROSSMAN'S Apr-97 $170 DART DRUG STORES Aug-89 $169 PLAID CLOTHING Jul-95 $169 COUNTY SEAT STORES, INC. Jan-99 $167 BURKE INDUSTRIES, INC. Jun-01 $167 DECORATIVE HOME ACCENTS, Sep-97 $167 HOMELAND STORES Mar-96 $166 PRESIDENT BROADWATER Apr-01 $165 CR ANTHONY Feb-91 $165 THATCHER GLASS Dec-84 $165 UNR INDUSTRIES Jul-82 $165 TEXAS INTERNATIONAL Apr-88 $164 CHEROKEE, INC. (I) Apr-93 $164 TELEGROUP, INC Feb-99 $164 TOWNER PETROLEUM Sep-84 $163 OTASCO Nov-88 $163

9 Company Date Liab Company Date Liab ATC GROUP SERVICES, INC. Jul-99 $162 OXOCO Sep-86 $162 DRECO ENERGY Sep-84 $161 HERMAN'S SPORTING GOODS Apr-96 $160 HARVEST FOODS, INC. Aug-94 $160 XENO TECHNIX, INC. Jun-99 $160 MEGAFOODS STORES, INC. Aug-94 $160 JPE, INC. Sep-98 $160 STYLING TECHNOLOGY CORP. Aug-00 $160 MICHAEL PETROLEUM CORP. Dec-99 $158 PARAGON TRADE BRANDS, Jan-97 $158 READING RAILROAD Nov-71 $158 MEDICAL RESOURCES, INC. Apr-00 $157 FORSTMANN & CO. Apr-97 $155 ANGLO ENERGY Nov-83 $155 WESTMORELAND COAL Dec-96 $155 OSBON MEDICAL SYSTEMS May-99 $155 INNOVATIVE CLINICAL Jul-00 $154 RIVER OAKS INDUSTRIES Aug-86 $154 PETTIBONE Jan-86 $154 CFP HOLDINGS, INC. Feb-01 $154 WAXMAN INDUSTRIES, INC. Oct-00 $152 WEDTECH CORP Dec-86 $152 CARDIS May-88 $152 EQUITABLE BAG CO. (II) May-95 $150 SUN TELEVISION & Sep-98 $150 MIDCOM COMMUNICATIONS, Nov-97 $149 FILENE'S BASEMENT CORP. Aug-99 $149 COMMODORE CRUISES, LTD. Dec-00 $148 BOSTON & MAINE RAILROAD Dec-75 $148 LAMONT'S APPAREL, INC. Jan-95 $148 KAISER GROUP INT'L, INC. Jun-00 $147 TOWN & COUNTRY CORP. Nov-97 $146 EL PASO REFINERY Oct-92 $145 FINANCIAL NEWS NETWORK Mar-91 $145 SIZZLER INTERNATIONAL Jun-96 $145 WESTGATE-CALIFORNIA Feb-74 $144 CREDITRUST CORP. Jun-00 $143 STANDARD BRANDS PAINT Dec-95 $143 COOK UNITED Oct-84 $143 PIZZA TIME THEATRE Mar-84 $143 RICHMOND TANK CARS Jan-83 $143 COLWELL MORTGAGE & Feb-78 $142 AMERICAN CARRIERS Oct-88 $141 FINEVEST FOODS Feb-91 $140 SILVER CINEMAS May-00 $139 SIGNAL APPAREL CO., INC. Sep-00 $138 NEW AMERICAN Apr-00 $138 PHOENIX STEEL Aug-83 $137 ENERGETICS Dec-84 $136 BARRY'S JEWELERS May-97 $135 TBS INTERNATIONAL Jul-00 $134 FLUSHING HOSPITAL Jun-98 $134 PERGAMENT HOME CENTERS, Feb-01 $134 CROWN SIMPLIMATIC, INC. Jun-00 $133 WILLCOX & GIBBS, INC. Apr-99 $132 PACIFIC FAR EAST LINES Jan-78 $132 PLUMA, INC. May-99 $131 APPONLINE.COM, INC. Jul-00 $130 LERNOUT & HAUSPIE SPEECH Nov-00 $129 STORMEDIA, INC. Oct-98 $129 PAY 'N PACK STORES Sep-91 $129 CALIFORNIA POWER Mar-01 $129 JAMESWAY (II) Oct-95 $128

10 Company Date Liab Company Date Liab TOGUT, SEGAL & SEGAL Jun-91 $128 PLIANT SYSTEMS, INC. May-01 $128 BAI LIQUIDATING Sep-99 $127 LIONEL (II) Jun-91 $127 BIBB CO. Apr-95 $127 FIRST WAVE MARINE, INC. Feb-01 $126 SALANT Jun-90 $126 TIE/COMMUNICATIONS, INC. Jun-98 $125 TEXAS GENERAL RESOURCES Apr-83 $124 ALLIED SUPERMARKETS Jun-77 $124 MAXICARE HEALTH PLANS, May-01 $124 TRANSPORTATION May-01 $123 COOK INLET Jul-93 $123 NEOSTAR RETAIL GROUP Sep-96 $122 PENN-DIXIE INDUSTRIES Apr-80 $122 COMPLETE MANAGEMENT, Oct-99 $122 LEISURE DYNAMICS Feb-80 $121 LEISURE TECHNOLOGIES Apr-91 $121 POCKET COMMUNICATIONS Mar-97 $121 DURANGO APPAREL, INC. Mar-01 $121 DISCOVERY ZONE Apr-99 $120 CIRCLE EXPRESS Sep-90 $120 WRT ENERGY CORPORATION Feb-96 $120 FWT, INC. Apr-99 $120 IRONSTONE GROUP Jan-91 $119 CAREMATRIX CORP. Nov-00 $119 TGX Feb-90 $119 ROBERDS, INC. Jan-00 $119 ABRASIVE INDUSTRIES INC. Feb-94 $118 WTD INDUSTRIES Jan-91 $116 GANTOS Nov-93 $115 CHEROKEE, INC. (II) Nov-94 $115 EASTMET Jan-86 $114 HEALTHCOR HOLDINGS, INC. Jul-99 $114 GORGES/QUICK-TO-FIX FOODS, Dec-00 $113 TELETRAC, INC. Jun-99 $113 DAISY SYSTEMS Aug-90 $113 WESTERN REAL ESTATE FUND Jan-87 $113 BELLE CASINOS Aug-94 $112 REGINA Apr-89 $111 GATEWAY TRANSPORTATION Jul-83 $111 DAMSON OIL Jun-91 $111 LECHTERS, INC. May-01 $111 HOME HEALTH CORP. OF Feb-99 $111 AMER REEFER COMPANY Mar-01 $110 HUNTWAY PARTNERS Nov-96 $109 DELAWARE & HUDSON RAIL Jun-88 $108 U.S. INTERACTIVE, INC. Jan-01 $107 DIGICON Jan-90 $107 SOUTHERN MINERAL CORP. Oct-99 $106 EQUITABLE BAG May-95 $106 NORDIC TRACK, INC. Nov-98 $106 MATTHEWS STUDIO Apr-00 $106 WHITE FARM EQUIPMENT $105 WEST COAST Mar-01 $105 DEVLIEG-BULLARD, INC. Jul-99 $105 GENESIS DIRECT, INC. Aug-99 $104 COMBUSTION EQUIPMENT Oct-80 $104 NUTRAMAX PRODUCTS, INC. May-00 $104 FIRST ALLIANCE Mar-00 $103 SOUTHERN AIR TRANSPORT Sep-98 $103 MMR HOLDING Mar-90 $103 GANDER MOUNTAIN Aug-96 $103 CMI INDUSTRIES, INC. May-01 $103

11 Company Date Liab Company Date Liab MATLACK SYSTEMS, INC. Mar-01 $103 AMERICAN AIRCARRIERS Oct-00 $103 METRO AIRLINES Apr-91 $102 LIVINGWELL $102 ACME HOLDINGS, INC. Jul-95 $102 UNITED MERCHANTS AND Jan-96 $102 CONXUS COMMUNICATIONS, May-99 $100 NEW CAP REINSURANCE Apr-99 $100 ZETA CONSUMER PRODUCTS Apr-00 $100 PRATT CASINO CORPORATION May-99 $100 TRICO STEEL CO., LLC Mar-01 $100 BLUE GIANT CORPORATION Apr-00 $100 CENTENNIAL RESOURCES, INC. Oct-98 $100 RESI ACQUISITION Jun-99 $100 MONET GROUP, INC. (THE) May-00 $100 LONDON FOG INDUSTRIES INC. Sep-99 $100 RRRP ROBBINS, INC. Dec-99 $100 BUSH LEASING, INC. Jan-00 $100 TELEHUB NETWORK SERVICES Oct-99 $100 HOMEMAKER INDUSTRIES, Oct-99 $100 P & S OPERATIONS, INC. Oct-99 $100 CHARTER BEHAVIORAL Feb-00 $100 NORTH AMERICAN ENERGY Mar-00 $100 WESTSTAR HOLDINGS, INC. Sep-99 $100 MANHATTAN INVESTMENT Mar-00 $100 PIC 'N PAY STORES, INC. Mar-00 $100 SKYVIEW MEDIA GROUP, INC. Aug-99 $100 OMNA MEDICAL NETWORKS Mar-00 $100 DIMAC HOLDINGS, INC. Apr-00 $100 TOPS APPLIANCE CITY, INC. Feb-00 $93 EAGLE FOOD CENTERS, INC. Feb-00 $38 UNDERWATER WORLD AT Oct-97 $24 FIRST MERCHANTS Jul-97 $14 USG CORP. Jun-01 $3 NATIONSWAY TRANSPORT May-99 TALK AMERICA May-99