SPEAKER INDEX    CONTENTS   INSERTS   
BACHUS          33     34     35     36     37     38     39     46     47  
BAKER            1      5      6      7      8     13     15     16     17  
                18     22     26     29     33     39     43     46     47  
                48     49     54     56     57     58     59     60     61  
                62     65     68     69     70     71     72     73     74  
                78     80     81     82     83     86     90     92     95  
                96     97  
BARTH           83  
BENTSEN          7     39     41     42  
BERRY           97  
BIES            93  
BRENNAN         95  
CAMPBELL        43     44     45     62     63     65     67     68     73  
GUTIERREZ        7  
JENKINS          7      8     14     16     17     18     19     20     21  
                23     25     26     27     28     29     30     32     33  
                34     35     36     37     38     39     41     42     43  
                44     45     47     48  
KANJORSKI       17     18     20     21     22     47     48  
LAFALCE         29     32  
LEVITT          49     54     55     56     57     58     59     61     62  
                63     64     65     66     67     68     70     71     72  
                73  
LUCAS           22     46  
PHILLIPS        74     78     80     81     82  
SNOWBARGER       7     26     27     28     29  
SUTTON          69     72  
THORNTON        90  
TRUPIN          86  
VENTO            4      5      8     23     24     25  

CONTENTS    SPEAKERS   INSERTS   
STATEMENT OF EDMUND L. JENKINS, CHAIRMAN, FINANCIAL ACCOUNTING STANDARDS BOARD 
                                                                 PAGE     7

STATEMENT OF HON. ARTHUR LEVITT, CHAIRMAN, U.S. SECURITIES AND EXCHANGE COMMISSION 
                                                                 PAGE    49

STATEMENT OF HON. SUSAN M. PHILLIPS, MEMBER, BOARD OF GOVERNORS, FEDERAL RESERVE SYSTEM 
                                                                 PAGE    74

STATEMENT OF MARY E. BARTH, ASSOCIATE PROFESSOR, GRADUATE SCHOOL OF BUSINESS, STANFORD UNIVERSITY
                                                                 PAGE    83

STATEMENT OF ROGER W. TRUPIN, COMPTROLLER, CITICORP
                                                                 PAGE    86

STATEMENT OF JOHN T. THORNTON, EXECUTIVE VICE PRESIDENT AND CHIEF FINANCIAL OFFICER, NORWEST 
CORPORATION
                                                                 PAGE    90

STATEMENT OF SUSAN SCHMIDT BIES, EXECUTIVE VICE PRESIDENT, RISK MANAGEMENT, FIRST TENNESSEE 
NATIONAL CORPORATION
                                                                 PAGE    93

STATEMENT OF JOHN J. BRENNAN, PRESIDENT AND CEO, THE VANGUARD GROUP
                                                                 PAGE    95

STATEMENT OF DAVID S. BERRY, DIRECTOR OF RESEARCH, KEEFE, BRUYETTE & WOODS, INC. 
                                                                 PAGE    96


INSERTS    SPEAKERS   CONTENTS   
NO INSERTS IN THIS HEARING