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.