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U.S. Securities and Exchange Commission

Supplement to Commissioner Unger's
June 10, 1998, Testimony:
Appendix to the Year 2000 Disclosure Task Force Survey

Division of Corporation Finance

Extent to Which Surveyed Filings Followed the Recommendations of Staff Legal Bulletin No. 5

Health Care Services and Products


Assessment
Finished
In Process 		Just
Started
No Mention
  15 / 21% 42 / 58% 12 / 17% 3 / 4%
Plan Description Done Detailed General No Mention
  1 / 1% 3 / 4% 38 / 53% 30 / 42%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  11 / 15% 14 / 19%   47 / 65%
Relationships Yes     No Mention
  46 / 64%     26 / 36%
Historical Costs Yes     No Mention
  5 / 7%     67 / 93%
Estimated Costs Yes     No Mention
  12 / 17%     60 / 83%

Materiality
Could Be
Unknown
Not Material
No Mention
  1 / 1% 8 / 11% 49 / 68% 14 / 19%

Electric Utilities and Energy Transmission Systems


Assessment
Finished
In Process 		Just
Started
No Mention
  42 / 30% 51 / 52% 2 / 0% 5 / 9%
Plan Description Done Detailed General No Mention
  7 / 2% 14 / 5% 50 / 19% 12 / 74%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  7 / 10% 19 / 13%   57 / 77%
Relationships Yes     No Mention
  45 / 29%     38 / 71%
Historical Costs Yes     No Mention
  1 / 16%     82 / 84%
Estimated Costs Yes     No Mention
  7 / 39%     76 / 61%

Materiality
Could Be
Unknown
Not Material
No Mention
  11 / 1% 0 / 3% 60 / 75% 12 / 21%

Computer Services and Products


Assessment
Finished
In Process 		Just
Started
No Mention
  25 / 30% 51 / 61% 2 / 2% 5 / 6%
Plan Description Done Detailed General No Mention
  7 / 8% 14 / 17% 50 / 60% 12 / 14%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  7 / 8% 19 / 23%   57 / 69%
Relationships Yes     No Mention
  45 / 54%     38 / 46%
Historical Costs Yes     No Mention
  1 / 1%     82 / 99%
Estimated Costs Yes     No Mention
  7 / 8%     76 / 92%

Materiality
Could Be
Unknown
Not Material
No Mention
  11 / 13% 0 / 0% 60 / 72% 12 / 14%

Oil and Gas Utilities


Assessment
Finished
In Process 		Just
Started
No Mention
  3 / 4% 53 / 72% 14 / 19% 4 / 5%
Plan Description Done Detailed General No Mention
  0 / 0% 4 / 5% 49 / 66% 21 / 28%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  23 / 31% 19 / 26%   32 / 43%
Relationships Yes     No Mention
  36 / 49%     38 / 51%
Historical Costs Yes     No Mention
  1 / 1%     73 / 99%
Estimated Costs Yes     No Mention
  12 / 16%     62 / 84%

Materiality
Could Be
Unknown
Not Material
No Mention
  2 / 3% 2 / 3% 53 / 72% 17 / 23%

Transportation


Assessment
Finished
In Process 		Just
Started
No Mention
  14 / 22% 43 / 66% 3 / 5% 5 / 8%
Plan Description Done Detailed General No Mention
  0 / 0% 6 / 9% 34 / 52% 25 / 38%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  9 / 14% 24 / 37%   32 / 49%
Relationships Yes     No Mention
  38 / 58%     27 / 42%
Historical Costs Yes     No Mention
  9 / 14%     56 / 86%
Estimated Costs Yes     No Mention
  22 / 34%     43 / 66%

Materiality
Could Be
Unknown
Not Material
No Mention
  4 / 6% 9 / 14% 34 / 52% 18 / 28%

Manufacturing


Assessment
Finished
In Process 		Just
Started
No Mention
  27 / 37% 43 / 59% 0 / 0% 3 / 4%
Plan Description Done Detailed General No Mention
  10 / 14% 3 / 4% 40 / 55% 20 / 27%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  19 / 26% 11 / 15%   43 / 59%
Relationships Yes     No Mention
  31 / 42%     42 / 58%
Historical Costs Yes     No Mention
  9 / 12%     64 / 88%
Estimated Costs Yes     No Mention
  21 / 29%     52 / 71%

Materiality
Could Be
Unknown
Not Material
No Mention
  7 / 10% 3 / 4% 49 / 67% 14 / 19%

Financial Institutions


Assessment
Finished
In Process 		Just
Started
No Mention
  11 / 17% 37 / 59% 12 / 19% 3 / 5%
Plan Description Done Detailed General No Mention
  5 / 8% 4 / 6% 30 / 48% 24 / 38%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  15 / 24% 21 / 33%   27 / 43%
Relationships Yes     No Mention
  38 / 60%     25 / 40%
Historical Costs Yes     No Mention
  6 / 10%     57 / 90%
Estimated Costs Yes     No Mention
  14 / 22%     49 / 78%

Materiality
Could Be
Unknown
Not Material
No Mention
  10 / 16% 1 / 2% 44 / 70% 8 / 13%

Telecommunications


Assessment
Finished
In Process 		Just
Started
No Mention
  12 / 21% 33 / 58% 4 / 7% 8 / 14%
Plan Description Done Detailed General No Mention
  1 / 2% 5 / 9% 9 / 16% 42 / 74%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  3 / 5% 10 / 18%   44 / 77%
Relationships Yes     No Mention
  29 / 51%     28 / 49%
Historical Costs Yes     No Mention
  3 / 5%     54 / 95%
Estimated Costs Yes     No Mention
  14 / 25%     43 / 75%

Materiality
Could Be
Unknown
Not Material
No Mention
  0 / 0% 9 / 16% 41 / 72% 7 / 12%

Real Estate


Assessment
Finished
In Process 		Just
Started
No Mention
  28 / 40% 15 / 21% 13 / 19% 14 / 20%
Plan Description Done Detailed General No Mention
  2 / 3% 9 / 13% 17 / 24% 42 / 60%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  7 / 10% 13 / 19%   50 / 71%
Relationships Yes     No Mention
  27 / 39%     43 / 61%
Historical Costs Yes     No Mention
  1 / 1%     69 / 99%
Estimated Costs Yes     No Mention
  6 / 9%     64 / 91%

Materiality
Could Be
Unknown
Not Material
No Mention
  12 / 17% 2 / 3% 44 / 63% 12 / 17%

Electronic Equipment and Machinery



Assessment
Finished
In Process 		Just
Started
No Mention
  21 / 22% 53 / 55% 12 / 13% 10 / 10%
Plan Description Done Detailed General No Mention
  6 / 6% 2 / 2% 27 / 28% 61 / 64%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  9 / 9% 8 / 8%   79 / 82%
Relationships Yes     No Mention
  35 / 36%     61 / 64%
Historical Costs Yes     No Mention
  4 / 4%     92 / 96%
Estimated Costs Yes     No Mention
  10 / 10%     86 / 90%

Materiality
Could Be
Unknown
Not Material
No Mention
  6 / 6% 9 / 9% 68 / 71% 13 / 14%

Financial Services


Assessment
Finished
In Process 		Just
Started
No Mention
  1 / 2% 35 / 83% 3 / 7% 3 / 7%
Plan Description Done Detailed General No Mention
  0 / 0% 6 / 14% 16 / 38% 20 / 48%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  24 / 57% 8 / 19%   10 / 24%
Relationships Yes     No Mention
  25 / 60%     17 / 40%
Historical Costs Yes     No Mention
  1 / 2%     41 / 98%
Estimated Costs Yes     No Mention
  14 / 33%     28 / 67%

Materiality
Could Be
Unknown
Not Material
No Mention
  1 / 2% 1 / 2% 34 / 81% 6 / 14%

Fortune 100


Assessment
Finished
In Process 		Just
Started
No Mention
  22 / 24% 56 / 60% 1 / 1% 14 / 15%
Plan Description Done Detailed General No Mention
  1 / 1% 19 / 20% 54 / 58% 19 / 20%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  15 / 16% 16 / 17%   62 / 67%
Relationships Yes     No Mention
  57 / 61%     36 / 39%
Historical Costs Yes     No Mention
  15 / 16%     78 / 84%
Estimated Costs Yes     No Mention
  33 / 35%     60 / 65%

Materiality
Could Be
Unknown
Not Material
No Mention
  20 / 22% 3 / 3% 44 / 47% 26 / 28%

Miscellaneous


Assessment
Finished
In Process 		Just
Started
No Mention
  15 / 25% 34 / 57% 11 / 18% 0 / 0%
Plan Description Done Detailed General No Mention
  1 / 2% 8 / 13% 25 / 42% 26 / 43%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  16 / 27% 6 / 10%   38 / 63%
Relationships Yes     No Mention
  30 / 50%     30 / 50%
Historical Costs Yes     No Mention
  4 / 7%     56 / 93%
Estimated Costs Yes     No Mention
  17 / 28%     43 / 72%

Materiality
Could Be
Unknown
Not Material
No Mention
  14 / 23% 1 / 2% 30 / 50% 15 / 25%

Small Business


Assessment
Finished
In Process 		Just
Started
No Mention
  38 / 58% 28 / 42% 0 / 0% 0 / 0%
Plan Description Done Detailed General No Mention
  10 / 15% 5 / 8% 32 / 48% 19 / 29%

Timetable 		Yes (Other Than
End of 1998) 		Yes–
End of 1998 		 
No Mention
  7 / 11% 11 / 17%   48 / 73%
Relationships Yes     No Mention
  33 / 50%     33 / 50%
Historical Costs Yes     No Mention
  1 / 2%     65 / 98%
Estimated Costs Yes     No Mention
  6 / 9%     60 / 91%

Materiality
Could Be
Unknown
Not Material
No Mention
  2 / 3% 3 / 5% 56 / 85% 5 / 8%

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Modified:06/12/98