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%