TABLE E-10
                                                        FIDUCIARY INCOME
                                                       Reporting Year 1997
                                          NON-DEPOSIT TRUST COMPANIES FILING SCHEDULE E
                                                   PERCENTAGES OF TOTAL INCOME
                                                   BY ASSET SIZE GROUP
                                                  __________________________________________________________________________________
                                                                     Asset Size Groups ($ in Thousands)                           
                                                  ________________________________________________________________________________
                                                                                $500 Million - $100 - 500     Under $100      
                                                  $10+ Billion   $1 - 10 Billion$1 Billion     Million        Million         
                                                  ____________________________________________________________________________
     Number of Institutions:                                   17              52              33              38              40
                                                  __________________________________________________________________________________
     Total Assets (in thousands) of Institutions:   1,261,211,038     222,619,483      22,587,981      10,523,883       1,147,218
____________________________________________________________________________________________________________________________________
1.  GROSS FEES, COMMISSIONS AND OTHER FIDUCIARY INCOME
   (a)  Employee Benefit Trust Accounts                    10.2%           20.8%           18.1%           15.1%            1.6%
   (b)  Personal Trust & Estate Accounts                   28.0%           39.6%           39.5%           45.5%            2.1%
   (c)  Employee Benefit Agencies                          20.0%            5.0%            7.7%            4.6%            0.3%
   (d)  Other Agency Accounts                              18.3%           22.9%           17.8%           16.8%            1.2%
   (e)  Corporate Trust & Agency Accounts                   4.8%            2.5%            5.1%            7.8%           68.6%
   (f)  All Other Fiduciary Income                         18.7%            9.3%           11.8%           10.1%           26.3%
                                                  __________________________________________________________________________________
   (g)  Total Fiduciary Income                            100.0%          100.0%          100.0%          100.0%          100.0%
                                                  __________________________________________________________________________________
2.  EXPENSES
   (a)  Salaries and Employee Benefits                     34.6%           41.2%           38.3%           46.9%           39.0%
   (b)  Other Direct Expense                               36.1%           23.6%           30.6%           30.9%           45.0%
   (c)  Allocated Indirect Expense                          9.4%           11.2%           10.5%            9.0%           20.7%
                                                  __________________________________________________________________________________
   (d)  Total Expense                                      80.0%           76.0%           79.5%           86.7%          104.7%
                                                  __________________________________________________________________________________
3.  SETTLEMENTS, SURCHARGES & OTHER LOSSES
   (a)  Gross Settlements, Surcharges & Other Loss          0.9%            0.7%            0.2%            0.6%            0.6%
   (b)  Recoveries to Reported Losses                       0.2%            0.1%            0.0%            0.3%            0.5%
                                                  __________________________________________________________________________________
   (c)  Net Settlements, Surcharges & Losses                0.7%            0.7%            0.2%            0.3%            0.1%
                                                  __________________________________________________________________________________


                                                           TABLE E-10
                                                        FIDUCIARY INCOME
                                                       Reporting Year 1997
                                          NON-DEPOSIT TRUST COMPANIES FILING SCHEDULE E
                                                   PERCENTAGES OF TOTAL INCOME
                                                   BY ASSET SIZE GROUP
                                                       (continued)
                                                  __________________________________________________________________________________
                                                                     Asset Size Groups ($ in Thousands)                           
                                                  ________________________________________________________________________________
                                                                                $500 Million - $100 - 500     Under $100      
                                                  $10+ Billion   $1 - 10 Billion$1 Billion     Million        Million         
                                                  ____________________________________________________________________________

____________________________________________________________________________________________________________________________________
                                                  __________________________________________________________________________________
4.  NET OPERATING INCOME (LOSS)                            19.2%           23.3%           20.4%           12.9%  (         4.8%)
     (Item 1(g) minus items 2(d) and 3(c))
                                                  __________________________________________________________________________________
5.  CREDIT FOR OWN-INSTITUTION DEPOSITS                     2.4%            1.4%            1.3%            4.3%            2.6%
                                                  __________________________________________________________________________________
                                                  __________________________________________________________________________________
6.  NET TRUST INCOME (LOSS) (Item 4 plus item 5)           21.6%           24.7%           21.6%           17.2%  (         2.2%)
                                                  __________________________________________________________________________________









                                                           TABLE E-10
                                                        FIDUCIARY INCOME
                                                       Reporting Year 1997
                                          NON-DEPOSIT TRUST COMPANIES FILING SCHEDULE E
                                                   PERCENTAGES OF TOTAL INCOME
                                                   BY ASSET SIZE GROUP
                                                       (continued)
                                                  __________________________________________________________________________________
                                                                     Asset Size Groups ($ in Thousands)                           
                                                  ________________________________________________________________________________
                                                                                $500 Million - $100 - 500     Under $100      
                                                  $10+ Billion   $1 - 10 Billion$1 Billion     Million        Million         
                                                  ____________________________________________________________________________

____________________________________________________________________________________________________________________________________
7.  SETTLEMENTS, SURCHARGES & OTHER LOSSES-BY TYPE OF ACCOUNT AND INVESTMENT DISCRETION
     (Completed if the amount in item 3(a) above is $100,000 or more)
                                                                            Discretionary Accounts
                                                  __________________________________________________________________________________
   (a)  Employee Benefit Trust Accounts                     0.0%            0.1%            0.0%            0.0%            0.0%
   (b)  Personal Trust & Estate Accounts                    0.1%            0.0%            0.0%            0.0%            0.0%
   (c)  Employee Benefit Agencies                           0.1%            0.0%            0.0%            0.0%            0.0%
   (d)  Other Agency Accounts                               0.1%            0.1%            0.0%            0.0%            0.0%
                                                  __________________________________________________________________________________
     Subtotal - Discretionary Accounts                      0.3%            0.2%            0.0%            0.0%            0.0%
                                                  __________________________________________________________________________________
                                                                          Non-Discretionary Accounts
                                                  __________________________________________________________________________________
   (e)  Employee Benefit Trusts                             0.1%            0.2%            0.0%            0.0%            0.0%
   (f)  Personal Trust & Estate Accounts                    0.0%            0.0%            0.0%            0.0%            0.0%
   (g)  Employee Benefit Agencies                           0.0%            0.0%            0.0%            0.0%            0.0%
   (h)  Other Agency Accounts                               0.0%            0.1%            0.0%            0.0%            0.0%
                                                  __________________________________________________________________________________
     Subtotal - Non - Discretionary Accounts                0.2%            0.3%            0.0%            0.0%            0.0%
                                                  __________________________________________________________________________________
                                                                                Other Accounts
                                                  __________________________________________________________________________________
   (i)  Corporate Trust & Agency Accounts                   0.1%            0.0%            0.0%            0.0%            0.1%
   (j)  All Other Activities                                0.4%            0.0%            0.0%            0.0%            0.1%
                                                  __________________________________________________________________________________
     Subtotal - Other Accounts                              0.4%            0.0%            0.0%            0.0%            0.2%
                                                  __________________________________________________________________________________
                                                           TABLE E-10
                                                        FIDUCIARY INCOME
                                                       Reporting Year 1997
                                          NON-DEPOSIT TRUST COMPANIES FILING SCHEDULE E
                                                   PERCENTAGES OF TOTAL INCOME
                                                   BY ASSET SIZE GROUP
                                                       (continued)
                                                  __________________________________________________________________________________
                                                                     Asset Size Groups ($ in Thousands)                           
                                                  ________________________________________________________________________________
                                                                                $500 Million - $100 - 500     Under $100      
                                                  $10+ Billion   $1 - 10 Billion$1 Billion     Million        Million         
                                                  ____________________________________________________________________________

____________________________________________________________________________________________________________________________________
                                                  __________________________________________________________________________________
     Total Settlements, Surcharges & Other Losses           0.9%            0.5%            0.0%            0.0%            0.2%