1.   An examination of corporate filings shows three of the six have not disclosed the full extent of their derivatives losses.

2.   An examination of corporate filings shows only two of the six have disclosed the full extent of their derivatives losses.

3.   But a review of corporate filings and numerous interviews provide a sense of how lucrative the programs have become.

4.   Derivatives are now reported at historical cost in the footnotes of corporate filings.

5.   However, other court and corporate filings show that the individual was Sidney D. Hulse, at one time an executive with Archer Daniels.

6.   Lawyers said that bankruptcy reform legislation like the measure vetoed last week by President Clinton would not have a significant impact on corporate filings.

7.   New corporate filings that once took two weeks now take two months.

8.   The company had inadvertently referred to the service in a corporate filing, and Kahn felt sure competitors would be rushing to develop similar programs.

9.   This skeleton staff would continue to accept corporate filings, the SEC spokeswoman said.

10.   This skeleton staff would continue to accept corporate filings, but the agency would only review and approve time-sensitive filings.