Entity: Massachusetts Mutual Life Insurance 
   Exposure: Less than $10 million 
   Date of disclosure: Dec. 16 
   Notes: "Any impact immaterial to financial condition." 
 
   Entity: Meiji Yasuda Life Insurance Co. 
   Exposure: Y100 million 
   Date of disclosure: Dec. 16 
   Notes: Meiji Yasuda didn't invest directly in the Madoff fund. 
 
   Entity: Mitsui Sumitomo Insurance Co. (8725.TO) 
   Exposure: Y800 million 
   Date of disclosure: Dec. 16 
   Notes: Mitsui Sumitomo didn't invest directly in the Madoff fund. 
 
   Entity: New York Law School 
   Exposure: $3 million through Ascot Partners 
   Date of disclosure: Dec. 16 
   Notes: The school invested the money through its endowment entity. The 
   school filed an investor lawsuit against J. Ezra Merkin, Ascot Partners and 
   BDO Seidman. 
 
   Entity: Nipponkoa Insurance Co. (8754.TO) 
   Exposure: n/a 
   Date of disclosure: The company said it holds similar investments trusts to 
   those held by Sumitomo Life Insurance Co. but declined to specify the 
   balance. Sumitomo disclosed that it has about Y2 billion exposed via 
   trusts. 
 
   Entity: North Shore-Long Island Jewish Health System 
   Exposure: $5.7 million 
   Date of disclosure: Dec. 16 
   Notes: Exposure represents less than 1% of the health system's investment 
   portfolio. A donor agreed to reimburse the system for any losses. 
 
   Entity: Robert I. Lappin Charitable Foundation; Robert I. Lappin 1992 
   Supporting Foundation 
   Exposure: n/a 
   Date of disclosure: Dec. 16 
   Notes: Programs run by the foundations have been discontinued, according to 
   a statement on the organizations' Web site. Money used to fund the programs 
   was invested with the Madoff firm. 
 
   Entity: Sumitomo Life Insurance Co. 
   Exposure: About Y2 billion 
   Date of disclosure: Dec. 16 
   Notes: Sumitomo Life didn't invest directly in the Madoff fund but part of 
   its investment trust holdings were linked to it. 
 
   Entity: Swiss Life Holding AG (SLHN.VX) 
   Exposure: CHF90 million, ($78.9 million) 
   Date of disclosure: Dec. 16 
   Notes: Swiss Life said it is exposed indirectly through fund of funds. The 
   loss is less than 0.1% of Swiss Life's assets under management. 
 
   Entity: Swiss Reinsurance Co. (RUKN.VX) 
   Exposure: indirect exposure less than $3 million 
   Date of disclosure: Dec. 16 
   Notes: Exposure is through hedge fund investments; no direct exposure. 
 
   Entity: Taiyo Life Insurance Co. (6252.TO) 
   Exposure: Y20 million 
   Date of disclosure: Dec. 16 
   Notes: Taiyo Life didn't invest directly in the Madoff fund. 
 
   Entity: UBI Banca SpA (UBI.MI) 
   Exposure: EUR60.4 million 
   Date of disclosure: Dec. 16 
   Notes: UBI Pramerica and Capitalgest Alternative Investments, the assets-   
   under-management units, have no exposure. The bank estimates EUR400,000 in 
   customer exposure in assets under custody. The bank said EUR450,000 in 
   exposure is registered in customers' discretionary portfolios at UBI Banca 
   International SA Luxembourg. 
 
   Entity: Aozora Bank Ltd. (8304.TO) 
   Exposure: Estimated Y12.4 billion ($137 million) 
   Date of disclosure: Dec. 15 
   Notes: Aozora entrusted Y12.4 billion to investment funds, which invested    
   with Madoff. Cerberus Capital Management LP owns a majority stake in       
   Aozora. Aozora doesn't expect the loss's impact on its financial condition 
   to be material. 
 
   Entity: AXA SA (AXA) 
   Exposure: Less than EUR100 million 
   Date of disclosure: Dec. 15 
   Notes: n/a 
 
   Entity: Banco Bilbao Vizcaya Argentina SA (BBV) 
   Exposure: EUR300 million 
   Date of disclosure: Dec. 15 
   Notes: BBV reiterated it doesn't have direct exposure to Madoff, but 
   would face losses of EUR300 million if Madoff funds were found not to 
   exist. 
 
   Entity: Banco Espanol de Credito SA (BTO.MC) 
   Exposure: EUR2 million 
   Date of disclosure: Dec. 15 
   Notes: Banesto said the EUR2 million is included in the EUR2.33 billion 
   already disclosed by its parent company, Banco Santander SA (STD). Of the 
   EUR2 million, EUR400,000 corresponds to hedge fund customers and EUR1.6 
   million corresponds to structured deposit customers. 
 
   Entity: Banque Benedict Hentsch 
   Exposure: CHF56 million ($48.8 million) 
   Date of disclosure: Dec. 15 
   Notes: Banque Benedict Hentsch bought back its capital from Fairfield       
   Greenwich after disclosing its exposure. The deal unwinds a three-month    
   partnership. 
 
   Entity: Barclays PLC (BCS) 
   Exposure: "minimal" 
   Date of disclosure: Dec. 15 
   Notes: Barclay's exposure is "fully collateralized."