Listing of Financial Statement Restatement Announcements Identified as Having Been Made Because
of Financial Reporting Fraud and/or Accounting Errors Between
July 1, 2002 and September 30, 2005

Company Name Ticker Market Date Shares Prompter Reason 1 Reason 2 Reason 3
Abiomed, Inc. ABMD Nasdaq 07/02/02 20,956,587 Company and Auditor Revenue    
Reliant Resources, Inc. RRI NYSE 07/05/02 290,036,000 Company Revenue    
The Great Atlantic & Pacific Tea Company, Inc. GAP NYSE 07/05/02 38,506,565 Company Revenue Restructuring, Assets or Inventory Cost or Expense
Bowater, Inc. BOW NYSE 07/12/02 57,200,000 Company Revenue    
Dynegy Inc. DYN NYSE 07/15/02 369,000,000 Company Cost or Expense    
Jennifer Convertibles, Inc. JENN OTC 07/15/02 7,296,140 Company Revenue    
Orchestream Holdings PLC OCHS Nasdaq 07/15/02 10,700,000 Unknown Revenue    
Range Resources Corporation RRC NYSE 07/15/02 54,029,000 Auditor Restructuring, Assets or Inventory    
Firearms Training Systems, Inc. FATS OTC 07/16/02 70,829,000 Company Revenue    
AMERCO UHAL Nasdaq 07/17/02 20,779,543 Auditor Related Party Transaction    
Pacific Capital BanCorporation SABB Nasdaq 07/17/02 26,087,561 Company Reclassification    
Applied Digital Solutions, Inc. ADSX Nasdaq 07/19/02 260,869,000 Auditor Acquisition or Merger Securities Related  
HPL Technologies, Inc. HPLA Nasdaq 07/19/02 32,853,000 Company Revenue    
Alaska Air Group, Inc. ALK NYSE 07/22/02 26,549,161 Auditor Cost or Expense    
School Specialty, Inc. SCHS Nasdaq 07/22/02 18,633,000 Company Reclassification    
Southern Peru Copper Corporation PCU NYSE 07/24/02 80,006,000 Company Restructuring, Assets or Inventory    
Annuity and Life Re (Holdings), Ltd. ANR NYSE 07/25/02 26,973,881 Company and Auditor Securities Related    
Captaris, Inc. CAPA Nasdaq 07/25/02 31,887,883 Auditor Acquisition or Merger    
Fresh Brands, Inc. FRSH Nasdaq 07/25/02 5,265,000 Company Cost or Expense    
Switchboard Inc. SWBD Nasdaq 07/25/02 18,525,000 Company and Auditor Revenue Cost or Expense Reclassification
Brooks-PRI Automation, Inc. BRKS Nasdaq 07/26/02 20,269,920 Company Revenue    
Qwest Communications International Inc. Q NYSE 07/28/02 1,676,906,200 Company and Auditor Revenue Cost or Expense  
Cytec Industries, Inc. CYT NYSE 07/29/02 39,635,519 Company Securities Related    
Adolph Coors Company RKY NYSE 07/30/02 36,045,000 Unknown Other    
MAPICS, Inc. MAPX Nasdaq 07/30/02 18,348,850 Company Revenue    
RalCorp Holdings, Inc. RAH NYSE 07/30/02 30,441,000 Unknown Restructuring, Assets or Inventory    
Millennium Bankshares Corporation MBVA Nasdaq 07/31/02 3,685,478 Company Other    
Pointe Financial Corporation PNTE Nasdaq 07/31/02 2,106,453 Other Other    
Bio-Technology General Corporation BTGC Nasdaq 08/02/02 40,269,000 Auditor Cost or Expense Securities Related Revenue
Kerr-McGee Corporation KMG NYSE 08/02/02 100,400,000 Unknown Cost or Expense    
Frontstep, Inc. FSTP Nasdaq 08/05/02 7,568,000 Company Revenue    
MSC Industrial Direct Company, Inc. MSM NYSE 08/05/02 71,125,000 Company Restructuring, Assets or Inventory    
Newmont Mining Corporation NEM NYSE 08/06/02 399,468,000 Company Acquisition or Merger Securities Related  
Aon Corporation AOC NYSE 08/07/02 278,000,000 SEC Other Restructuring, Assets or Inventory  
Middleby Corporation MIDD Nasdaq 08/07/02 9,031,000 Company and Auditor Securities Related    
C2, Inc. CTOO Nasdaq 08/08/02 5,277,286 Company and Auditor Revenue    
Completel Europe N.V. CLTL Nasdaq 08/08/02 157,419,330 SEC Reclassification    
DT Industries, Inc. DTII Nasdaq 08/08/02 10,387,274 Company Cost or Expense    
Lakes Entertainment, Inc. LACO Nasdaq 08/08/02 10,638,000 Company and Auditor Reclassification    
Penn Traffic Company PNFT Nasdaq 08/08/02 20,383,567 Company Restructuring, Assets or Inventory    
Seabulk International, Inc. SBLK Nasdaq 08/08/02 10,494,000 Unknown Cost or Expense    
WorldCom, Inc. WCOM Nasdaq 08/08/02 2,963,000,000 Unknown Revenue    
ESG Re Ltd. ESREF Nasdaq 08/09/02 11,857,618 Unknown Other    
Cutter & Buck Inc. CBUK Nasdaq 08/12/02 10,563,814 Company Revenue    
QuadraMed Corporation QMDC Nasdaq 08/12/02 26,390,000 Company Revenue Restructuring, Assets or Inventory Reclassification
The Pantry, Inc. PTRY Nasdaq 08/12/02 18,108,000 Company Restructuring, Assets or Inventory    
USFreightways Corporation USFC Nasdaq 08/12/02 26,798,022 Company and Auditor Reclassification    
Humboldt BanCorporation HBEK Nasdaq 08/13/02 10,853,000 Unknown Cost or Expense    
Interpublic Group of Companies, Inc. IPG NYSE 08/13/02 381,100,000 Company Cost or Expense    
ROHN Industries, Inc. ROHN Nasdaq 08/13/02 41,135,000 Company Restructuring, Assets or Inventory    
Alaska Air Group, Inc. ALK NYSE 08/14/02 26,549,161 Auditor Reclassification    
AOL Time Warner Inc. AOL NYSE 08/14/02 4,507,000,000 Media Revenue    
Bedford Property Investors Inc. BED NYSE 08/14/02 16,637,353 Auditor Cost or Expense    
Capital One Financial Corporation COF NYSE 08/14/02 229,151,000 Unknown Securities Related    
DPL Inc. DPL NYSE 08/14/02 119,100,000 Auditor Restructuring, Assets or Inventory    
Dynex Capital, Inc. DX NYSE 08/14/02 10,873,853 Company Reclassification    
Gemstar-TV Guide International Inc. GMST Nasdaq 08/14/02 411,114,000 Company Revenue    
Horizon Medical Products, Inc. HMP Amex 08/14/02 15,129,630 Company Securities Related Restructuring, Assets or Inventory  
Household International Inc. HI NYSE 08/14/02 461,200,000 Auditor Cost or Expense    
Huntington Preferred Capital, Inc. HPCCP Nasdaq 08/14/02 14,000,000 Company Related Party Transaction    
Mail-Well, Inc. MWL NYSE 08/14/02 47,658,000 Unknown Restructuring, Assets or Inventory    
Newmont Mining Corporation NEM NYSE 08/14/02 399,468,000 Unknown Reclassification    
Nicor, Inc. GAS NYSE 08/14/02 44,500,000 Employee Revenue    
PFF BanCorporation, Inc. PFB NYSE 08/14/02 13,046,236 Unknown Securities Related    
Southwestern Energy Company SWN NYSE 08/14/02 25,995,692 Company Securities Related    
Tech Laboratories, Inc. TCHL OTC 08/14/02 5,389,029 Unknown Securities Related    
Transaction Systems Architects, Inc. TSAI Nasdaq 08/14/02 35,576,000 Company Revenue Restructuring, Assets or Inventory  
U.S. Xpress Enterprises, Inc. XPRSA Nasdaq 08/14/02 14,047,000 Auditor Securities Related    
Vina Technologies, Inc. VINA Nasdaq 08/14/02 61,539,000 Company Revenue    
Neoforma, Inc. NEOF Nasdaq 08/15/02 15,365,000 Company and Auditor Related Party Transaction    
ResortQuest International Inc. RZT NYSE 08/15/02 19,369,568 Company Restructuring, Assets or Inventory    
MaxWorldwide, Inc. MAXW Nasdaq 08/16/02 25,253,000 Company and Auditor Cost or Expense    
MTS Systems Corporation MTSC Nasdaq 08/16/02 21,423,000 Auditor Restructuring, Assets or Inventory Other  
New World Restaurant Group, Inc. NWCI OTC 08/16/02 17,481,394 Auditor Securities Related    
American National Insurance Company ANAT Nasdaq 08/19/02 26,479,832 Company Restructuring, Assets or Inventory    
CTI Industries Corporation CTIB Nasdaq 08/19/02 1,996,734 Unknown Securities Related    
Rural Cellular Corporation RCCC Nasdaq 08/19/02 11,919,000 Company Securities Related    
Visual Networks, Inc. VNWK Nasdaq 08/19/02 32,487,000 Unknown Revenue    
Craftmade International, Inc. CRFT Nasdaq 08/20/02 5,962,058 SEC Reclassification    
Measurement Specialties, Inc. MSS Amex 08/21/02 11,928,000 Company and Auditor Cost or Expense    
TiVo, Inc. TIVO Nasdaq 08/22/02 47,739,712 Company Securities Related    
Team America Inc. TMOS Nasdaq 08/23/02 8,123,000 Company Securities Related    
InterTAN, Inc. ITN NYSE 08/27/02 24,670,000 Company Cost or Expense Reclassification  
Rexhall Industries, Inc. REXL Nasdaq 08/27/02 3,036,350 Company Restructuring, Assets or Inventory    
Stolt Offshore S.A. SOSA Nasdaq 08/29/02 85,009,632 Unknown Restructuring, Assets or Inventory Cost or Expense  
Edelbrock Corporation EDEL Nasdaq 08/30/02 4,954,333 Unknown Securities Related    
HomeGold Financial, Inc. HGFN OTC 08/30/02 16,912,594 Company Cost or Expense Reclassification  
Stolt-Nielsen S.A. SNSA Nasdaq 08/30/02 68,686,733 Unknown Restructuring, Assets or Inventory    
Edison Schools Inc. EDSN Nasdaq 09/05/02 53,477,000 Company and Auditor Reclassification    
Lakes Entertainment, Inc. LACOE Nasdaq 09/09/02 10,638,000 Company Reclassification Revenue  
First Investors Financial Services Group, Inc. FIFS Nasdaq 09/10/02 5,339,800 Company and Auditor Restructuring, Assets or Inventory    
Echo Bay Mines Ltd. ECO Amex 09/13/02 499,975,000 Company Securities Related    
World Wireless Communications, Inc. XWC Amex 09/13/02 31,453,516 Company Securities Related Cost or Expense  
Medi-Hut Company, Inc. MHUT Nasdaq 09/17/02 14,660,784 Company Revenue    
Somerset Hills BanCorporation SOMH OTC 09/18/02 1,664,000 Company Revenue    
AimGlobal Technologies Company, Inc. AGT Amex 09/20/02 14,567,652 Unknown Revenue Restructuring, Assets or Inventory Cost or Expense
ePresence, Inc. EPREE Nasdaq 09/20/02 22,282,000 Company and Auditor Reclassification Restructuring, Assets or Inventory Cost or Expense
Metropolitan Financial Corporation METF Nasdaq 09/20/02 12,379,304 Company Restructuring, Assets or Inventory    
Switchboard Inc. SWBDE Nasdaq 09/20/02 18,525,000 Company and Auditor Reclassification Restructuring, Assets or Inventory Cost or Expense
Championship Auto Racing Teams, Inc. MPH NYSE 09/23/02 14,718,000 Company Cost or Expense Revenue  
ePresence, Inc. EPREE Nasdaq 09/25/02 22,282,000 Company and Auditor Revenue Restructuring, Assets or Inventory  
Cantel Medical Corporation CMN NYSE 09/26/02 9,884,000 Unknown Reclassification    
D.G. Jewelry Inc. DGJL Nasdaq 09/26/02 7,394,125 Company Revenue Restructuring, Assets or Inventory  
Ladish Company, Inc. LDSH Nasdaq 09/27/02 13,144,887 Auditor Other    
Patina Oil & Gas Corporation POG NYSE 09/30/02 28,406,000 Auditor Cost or Expense Securities Related  
Range Resources Corporation RRC NYSE 09/30/02 54,029,000 Auditor Acquisition or Merger Cost or Expense Securities Related
Comerica Inc. CMA NYSE 10/02/02 174,824,000 Other Restructuring, Assets or Inventory Other  
Datatec Systems, Inc. DATCE Nasdaq 10/02/02 35,750,000 Company and Auditor Cost or Expense Revenue  
Sears, Roebuck & Company S NYSE 10/02/02 322,500,000 SEC Other    
Staten Island BanCorporation, Inc. SIB NYSE 10/09/02 57,581,028 Company Securities Related    
Accenture Ltd. ACN NYSE 10/10/02 1,026,971,327 Company Related Party Transaction    
Cutter & Buck Inc. CBUK Nasdaq 10/10/02 10,548,785 Company Other    
Commercial Metals Company CMC NYSE 10/15/02 27,904,366 Company Other    
Liberate Technologies LBRT Nasdaq 10/15/02 106,144,000 Company Revenue    
Atlas Air Worldwide Holdings, Inc. CGO NYSE 10/16/02 38,219,000 Company Restructuring, Assets or Inventory Cost or Expense Other
QuadraMed Corporation QMDCE Nasdaq 10/16/02 26,390,000 Company Revenue Cost or Expense Restructuring, Assets or Inventory
Tengtu International Corporation TNTU OTC 10/16/02 52,565,665 Company Revenue    
Symbol Technologies, Inc. SBL NYSE 10/17/02 229,287,000 SEC Revenue    
Exelon Corporation EXC NYSE 10/18/02 324,000,000 Company Securities Related Restructuring, Assets or Inventory  
ClickSoftware Technologies Ltd. CKSW Nasdaq 10/21/02 25,105,598 Company Revenue    
Global Crossing GBLXQ OTC 10/21/02 886,471,473 Employee Revenue    
AOL Time Warner Inc. AOL NYSE 10/23/02 4,507,000,000 Company Revenue    
Hanover Compressor Company HC NYSE 10/23/02 79,288,000 Company Revenue    
Newmont Mining Corporation NEM NYSE 10/23/02 399,468,000 Company and Auditor Reclassification    
Bristol-Myers Squibb Company BMY NYSE 10/24/02 1,946,000,000 Company and Auditor Revenue Cost or Expense Acquisition or Merger
Neoforma, Inc. NEOF Nasdaq 10/24/02 16,442,000 Company and Auditor Restructuring, Assets or Inventory Securities Related  
PC Connection, Inc. PCCC Nasdaq 10/24/02 24,552,000 Company Revenue    
Tyco International Ltd. TYC NYSE 10/24/02 1,986,700,000 Company and Auditor Revenue    
Zila, Inc. ZILA Nasdaq 10/24/02 44,592,932 SEC Cost or Expense Revenue  
Vail Resorts, Inc. MTN NYSE 10/25/02 35,154,054 Company and Auditor Cost or Expense Restructuring, Assets or Inventory Reclassification
MTS Systems Corporation MTSCE Nasdaq 10/28/02 21,391,000 Auditor Restructuring, Assets or Inventory Cost or Expense Revenue
Lumenis, Ltd. LUME Nasdaq 10/29/02 36,756,000 Company Securities Related    
UbiquiTel Inc. UPCS Nasdaq 10/29/02 81,116,000 Unknown Cost or Expense    
Transocean Inc. RIG NYSE 10/30/02 328,800,000 Unknown Securities Related    
Gemstar-TV Guide International Inc. GMSTE Nasdaq 10/31/02 411,114,000 Company Revenue Other  
Ladish Company, Inc. LDSH Nasdaq 11/01/02 13,144,887 Company Cost or Expense    
Point.360 PTSX Nasdaq 11/01/02 9,244,311 Unknown Restructuring, Assets or Inventory Securities Related Other
Protection One, Inc. POI NYSE 11/01/02 98,194,000 Company and Auditor Restructuring, Assets or Inventory    
Westar Energy, Inc. WR NYSE 11/01/02 71,508,053 Company and Auditor Restructuring, Assets or Inventory Securities Related  
Ionics, Inc. ION NYSE 11/05/02 17,742,000 Unknown Related Party Transaction    
Oceaneering International, Inc. OII NYSE 11/05/02 24,754,000 Company and Auditor Securities Related Cost or Expense  
Frontstep, Inc. FSTP Nasdaq 11/06/02 7,568,000 Company Revenue    
Mirant Corporation MIR NYSE 11/07/02 402,923,915 Company Other    
Noland Company NOLD Nasdaq 11/07/02 3,512,515 Company Revenue    
DepoMed, Inc. DMI Amex 11/12/02 12,920,243 Company Related Party Transaction    
Foster Wheeler Ltd. FWC NYSE 11/12/02 40,932,000 Company Cost or Expense    
Footstar Inc. FTS NYSE 11/13/02 20,400,000 Company Cost or Expense    
Interpublic Group of Companies, Inc. IPG NYSE 11/13/02 381,100,000 Company Cost or Expense    
CMS Energy Corporation CMS NYSE 11/14/02 165,000,000 Company Other    
Comdial Corporation CMDL OTC 11/14/02 25,917,000 Company Restructuring, Assets or Inventory    
English Language Learning and Instruction System EELG OTC 11/14/02 16,001,166 Company Revenue    
Financial Industries Corporation FNIN Nasdaq 11/14/02 9,594,000 Company Cost or Expense    
Oneida, Ltd. OCQ NYSE 11/14/02 16,579,000 Company Acquisition or Merger    
TALX Corporation TALX Nasdaq 11/14/02 14,166,757 SEC Restructuring, Assets or Inventory Cost or Expense  
The Gap, Inc. GPS NYSE 11/14/02 874,012,082 Company Restructuring, Assets or Inventory    
Crescent Banking Company CSNT Nasdaq 11/15/02 2,429,412 Company Restructuring, Assets or Inventory    
Dynegy Inc. DYN NYSE 11/15/02 369,000,000 Auditor Reclassification Related Party Transaction Cost or Expense
Lydall, Inc. LDL NYSE 11/15/02 16,327,000 Company Cost or Expense    
ServiceMaster Company SVM NYSE 11/15/02 302,368,000 Company Revenue    
Staten Island BanCorporation, Inc. SIB NYSE 11/15/02 57,581,028 Company and Auditor Securities Related    
The Singing Machine Company SMD Amex 11/15/02 8,061,277 Unknown Revenue    
Trust Company of New Jersey TCNJ Nasdaq 11/15/02 20,388,360 Company and Auditor Revenue Cost or Expense  
RMH Teleservices, Inc. RMHT Nasdaq 11/18/02 14,252,000 Auditor Cost or Expense    
Annuity and Life Re (Holdings), Ltd. ANR NYSE 11/19/02 25,716,453 SEC Securities Related Reclassification Cost or Expense
CFC International, Inc. CFCI Nasdaq 11/19/02 4,425,673 Company Restructuring, Assets or Inventory    
Charter Communications, Inc. CHTR Nasdaq 11/19/02 294,424,366 SEC Acquisition or Merger    
SkillSoft PLC SKIL Nasdaq 11/19/02 99,599,477 Company Revenue Other  
SkyWest, Inc. SKYW Nasdaq 11/20/02 57,552,000 Auditor Cost or Expense    
Cole National Corporation CNJ NYSE 11/26/02 16,547,198 Company and Auditor Revenue    
NUI Corporation NUI NYSE 12/02/02 14,632,307 Unknown Cost or Expense    
Mobile Telesystems OJSC MBT NYSE 12/04/02 99,666,308 Unknown Restructuring, Assets or Inventory Acquisition or Merger  
American HomePatient, Inc. AHOM OTC 12/05/02 16,732,000 Company and Auditor Cost or Expense    
Oneida, Ltd. OCQ NYSE 12/05/02 16,579,000 Company and Auditor Acquisition or Merger    
PLATO Learning, Inc. TUTR Nasdaq 12/05/02 16,512,000 Company Restructuring, Assets or Inventory Cost or Expense  
Cotelligent, Inc. CGZT OTC 12/06/02 17,387,792 Company and Auditor Restructuring, Assets or Inventory    
efunds Corporation EFDS Nasdaq 12/06/02 47,394,000 Company Revenue Cost or Expense  
The Steak n Shake Company SNS NYSE 12/06/02 28,147,467 Company and Auditor Cost or Expense    
Kmart Corporation KM NYSE 12/09/02 502,800,000 Company Cost or Expense Restructuring, Assets or Inventory  
Central Garden & Pet Company CENT Nasdaq 12/10/02 22,847,000 Unknown Cost or Expense Restructuring, Assets or Inventory  
Delphax Technologies Inc. DLPX Nasdaq 12/10/02 6,164,267 Unknown Related Party Transaction    
Fonix Corporation FONX OTC 12/18/02 431,443,574 Unknown Restructuring, Assets or Inventory    
Restoration Hardware, Inc. RSTO Nasdaq 12/18/02 29,526,000 Company Restructuring, Assets or Inventory    
Allegheny Energy, Inc. AYE NYSE 12/19/02 125,763,096 Company Other    
Applied Extrusion Technologies, Inc. AETC Nasdaq 12/20/02 12,709,000 Unknown Restructuring, Assets or Inventory Cost or Expense  
TeamStaff, Inc. TSTF Nasdaq 12/20/02 16,221,953 Auditor Cost or Expense    
Xerox Corporation XRX NYSE 12/20/02 730,140,170 Company Securities Related    
Vital Living Inc. VTLV OTC 12/23/02 13,638,639 Unknown Securities Related    
Ariba, Inc. ARBA Nasdaq 12/31/02 265,247,000 Company Cost or Expense    
Parametric Technology Corporation PMTC Nasdaq 12/31/02 260,901,000 Company Revenue    
McKenzie Bay International Ltd. MKBY OTC 01/14/03 23,903,139 Unknown Securities Related    
RMH Teleservices, Inc. RMHT Nasdaq 01/14/03 14,252,000 Company and Auditor Cost or Expense    
Ariba, Inc. ARBAE Nasdaq 01/15/03 265,247,000 Company Securities Related    
BayCorporation Holdings, Ltd. MWH Amex 01/16/03 8,671,328 SEC Related Party Transaction Cost or Expense  
HumaTech Inc. HUMT OTC 01/16/03 18,919,733 Company Revenue    
Gaylord Entertainment Company GET NYSE 01/17/03 33,800,000 Company and Auditor Cost or Expense Restructuring, Assets or Inventory  
Veritas Software Corporation VRTS Nasdaq 01/17/03 418,959,000 Company Acquisition or Merger    
Canadian National Railway Company CNI NYSE 01/21/03 197,500,000 Company Restructuring, Assets or Inventory    
Pixelworks, Inc. PXLW Nasdaq 01/21/03 44,580,570 Auditor Acquisition or Merger    
Federal Home Loan Mortgage Corporation FRE NYSE 01/22/03 695,116,000 Auditor Securities Related    
Cambrex Corporation CBM NYSE 01/23/03 26,520,000 Company Cost or Expense    
Gemstar-TV Guide International Inc. GMSTE Nasdaq 01/23/03 408,156,000 Company and Auditor Revenue Reclassification  
Pechiney PY NYSE 01/23/03 157,041,628 Company Other Restructuring, Assets or Inventory  
Anika Therapeutics, Inc. ANIK Nasdaq 01/28/03 9,934,000 Company Revenue    
Carreker Corporation CANIE Nasdaq 01/28/03 23,547,000 Company Revenue    
Glenborough Realty Trust Inc. GLB NYSE 01/28/03 30,744,142 Company Revenue    
St. Mary Land & Exploration Company SM NYSE 01/28/03 28,391,000 Unknown Cost or Expense Other  
Keystone Property Trust KTR NYSE 01/29/03 19,467,656 Company Revenue Cost or Expense  
Vectren Corporation VVC NYSE 01/29/03 67,600,000 Company Cost or Expense Revenue  
Cummins, Inc. CMI NYSE 01/30/03 39,000,000 Unknown Cost or Expense    
Pro-Fac Cooperative, Inc. PFACP Nasdaq 01/30/03 1,939,273 Company Related Party Transaction    
Dynegy Inc. DYN NYSE 01/31/03 372,000,000 Auditor Cost or Expense Securities Related  
Sequenom, Inc. SQNM Nasdaq 01/31/03 38,149,692 Unknown Revenue    
BankAtlantic BanCorp, Inc. BBX NYSE 02/05/03 64,400,725 Company Reclassification    
Dun & Bradstreet DNB NYSE 02/05/03 76,900,000 Company Revenue    
Cedar Fair, L.P. FUN NYSE 02/06/03 51,263,000 Unknown Reclassification    
1st Source Corporation SRCE Nasdaq 02/10/03 21,191,171 Company Cost or Expense Restructuring, Assets or Inventory  
CornerStone Propane Partners, L.P. CNPP OTC 02/10/03 23,897,000 Company Acquisition or Merger Revenue Reclassification
Quidel Corporation QDEL Nasdaq 02/10/03 29,629,000 Company Revenue Other  
NCO Group, Inc. NCOG Nasdaq 02/11/03 29,829,000 Auditor Revenue    
Qwest Communications International Inc. Q NYSE 02/11/03 1,682,056,000 Company Revenue Cost or Expense  
AmeriCredit Corporation ACF NYSE 02/12/03 153,001,207 Company and Auditor Restructuring, Assets or Inventory    
Caraco Pharmaceutical Laboratories, Ltd. CARA OTC 02/12/03 22,031,425 Unknown Restructuring, Assets or Inventory Securities Related  
CNA Financial Corporation CNA NYSE 02/13/03 223,600,000 Company Restructuring, Assets or Inventory    
Loews Corporation LTR NYSE 02/13/03 185,441,200 Company Restructuring, Assets or Inventory    
Symbol Technologies, Inc. SBL NYSE 02/13/03 229,593,000 SEC Revenue    
3D Systems Corporation TDSC Nasdaq 02/18/03 12,724,000 Company Revenue    
Barrister Global Services Networks, Inc. BRTR OTC 02/18/03 11,901,000 Company Securities Related    
Comstock Resources, Inc. CRK NYSE 02/18/03 33,901,000 Company and Auditor Cost or Expense Other  
Capitol Federal Financial CFFN Nasdaq 02/19/03 72,850,812 Company Revenue    
Tengtu International Corporation TNTU OTC 02/20/03 52,682,685 Company Cost or Expense    
CMS Energy Corporation CMS NYSE 02/21/03 165,000,000 Company Other    
The Mills Corporation MLS NYSE 02/21/03 43,924,000 Company Revenue    
Beasley Broadcast Group, Inc. BBGI Nasdaq 02/24/03 24,312,899 Company Revenue Cost or Expense  
Royal Ahold AHO NYSE 02/24/03 926,546,000 Unknown Revenue Restructuring, Assets or Inventory  
Allegheny Energy, Inc. AYE NYSE 02/26/03 125,657,979 Unknown Other    
McMoRan Exploration Company MMR NYSE 02/26/03 19,879,000 Unknown Cost or Expense    
Ultralife Batteries, Inc. ULBI Nasdaq 02/26/03 12,958,000 Company Revenue    
CT Communications Inc. CTCI Nasdaq 02/27/03 18,710,000 Company Revenue Cost or Expense  
Placer Dome Inc. PDG NYSE 02/27/03 411,300,000 Company Restructuring, Assets or Inventory    
Applix, Inc. APLX Nasdaq 02/28/03 12,365,000 Unknown Revenue    
Calpine Corporation CPN NYSE 03/03/03 380,960,000 Company and Auditor Reclassification    
Nicor, Inc. GAS NYSE 03/04/03 44,100,000 Company Restructuring, Assets or Inventory Reclassification Revenue
Provident Financial Group, Inc. PFGI Nasdaq 03/05/03 50,766,000 Company Other    
Interpool, Inc. IPX NYSE 03/06/03 27,354,000 Company and Auditor Reclassification    
Interpublic Group of Companies, Inc. IPG NYSE 03/06/03 381,800,000 Company Cost or Expense Restructuring, Assets or Inventory  
EMC Insurance Group, Inc. EMCI Nasdaq 03/11/03 11,403,353 Company Other    
United States Steel Corporation X NYSE 03/11/03 103,145,305 Company Cost or Expense    
Alaska Air Group, Inc. ALK NYSE 03/12/03 26,582,000 Company Cost or Expense Revenue Reclassification
Nevada Star Resource Corporation NVSRF OTC 03/12/03 61,955,654 Other Other    
The Standard Register Company SR NYSE 03/12/03 28,202,000 Company Acquisition or Merger    
Hewlett-Packard Company HPQ NYSE 03/13/03 3,059,000,000 Company Reclassification    
Audiovox Corporation VOXX Nasdaq 03/14/03 21,967,263 Company Revenue Cost or Expense  
Hartmarx Corporation HMX NYSE 03/14/03 34,441,000 Company Restructuring, Assets or Inventory    
Motient Corporation MNCP OTC 03/14/03 25,097,000 SEC Securities Related Revenue Reclassification
Aerosonic Corporation AIM Amex 03/17/03 3,921,019 Company Restructuring, Assets or Inventory Revenue  
Nanophase Technologies Corporation NANX Nasdaq 03/17/03 15,161,686 SEC Revenue    
ServiceMaster Company SVM NYSE 03/17/03 301,635,000 Company and Auditor Restructuring, Assets or Inventory Other  
Antares Pharma, Inc. ANTR Nasdaq 03/18/03 11,736,291 Company Cost or Expense    
CNA Financial Corporation CNA NYSE 03/19/03 223,600,000 Company Restructuring, Assets or Inventory    
HealthSouth Corporation HLSH OTC 03/19/03 397,625,000 SEC Other Restructuring, Assets or Inventory  
Loews Corporation LTR NYSE 03/19/03 185,441,200 SEC Restructuring, Assets or Inventory    
TROY Group, Inc. TROY OTC 03/19/03 10,649,000 Company Restructuring, Assets or Inventory    
Electro Scientific Industries, Inc. ESIO Nasdaq 03/20/03 27,782,000 Company Cost or Expense Revenue  
Annuity and Life Re (Holdings), Ltd. ANR NYSE 03/21/03 25,796,195 SEC Cost or Expense    
Reliant Resources, Inc. RRI NYSE 03/21/03 291,438,000 Company Securities Related    
AFC Enterprises, Inc. AFCE Nasdaq 03/24/03 28,600,000 Company and Auditor Restructuring, Assets or Inventory Cost or Expense  
Flow International Corporation FLOW Nasdaq 03/24/03 15,348,000 Company Cost or Expense Revenue  
UnumProvident Corporation UNM NYSE 03/24/03 241,619,400 SEC Restructuring, Assets or Inventory    
Foamex International, Inc. FMXI Nasdaq 03/25/03 24,351,000 Company Reclassification    
Rotech Healthcare, Inc. ROHI OTC 03/25/03 25,200,000 Company Restructuring, Assets or Inventory    
Foster Wheeler Ltd. FWC NYSE 03/26/03 41,035,000 Company Cost or Expense    
Moore Medical Corp MMD Amex 03/26/03 3,190,000 Company Reclassification Cost or Expense  
Networks Associates, Inc. NET NYSE 03/26/03 159,552,000 SEC Revenue    
T-NETIX, Inc. TNTX Nasdaq 03/26/03 15,052,000 Company Cost or Expense    
Watts Industries, Inc. WTS NYSE 03/26/03 27,264,000 Company Other    
Halliburton Company HAL NYSE 03/27/03 436,000,000 Company Cost or Expense    
Cognitronics Corporation CGN Amex 03/28/03 5,654,494 Company Cost or Expense    
Fleming Companies, Inc. FLM NYSE 03/28/03 53,950,000 Company Other    
Newmont Mining Corporation NEM NYSE 03/28/03 408,242,000 Company Restructuring, Assets or Inventory    
PAR Technology Corporation PTC NYSE 03/28/03 8,767,000 Company and Auditor Revenue    
PubliCARD, Inc. CARD OTC 03/28/03 26,103,402 Company Cost or Expense    
The Commerce Group, Inc. CGI NYSE 03/28/03 32,263,706 Company and Auditor Securities Related    
AHL Services, Inc. AHLS Nasdaq 03/31/03 15,247,000 Company Reclassification Other  
America West Holdings Corporation AWA NYSE 03/31/03 33,713,000 Company Restructuring, Assets or Inventory    
American States Water Company AWR NYSE 03/31/03 15,194,000 Company Revenue Cost or Expense  
Books-A-Million, Inc. BAMM Nasdaq 03/31/03 16,220,000 Company Revenue    
Capital Bank Corporation CBKN Nasdaq 03/31/03 6,904,526 Company Acquisition or Merger    
Charter Communications, Inc. CHTR Nasdaq 03/31/03 294,466,137 Company Cost or Expense Securities Related  
Core Laboratories N.V. CLB NYSE 03/31/03 32,520,000 Company Other Cost or Expense Revenue
D&E Communications, Inc. DECC Nasdaq 03/31/03 15,421,000 Company Restructuring, Assets or Inventory Reclassification  
deCODE genetics DCGN Nasdaq 03/31/03 51,156,718 Company Revenue Cost or Expense  
ESG Re Ltd. ESREF OTC 03/31/03 11,884,173 Unknown Related Party Transaction Other  
Gemstar-TV Guide International Inc. GMSTE Nasdaq 03/31/03 408,156,000 Company and Auditor Restructuring, Assets or Inventory Cost or Expense Revenue
Gold Banc Corporation, Inc. GLDB Nasdaq 03/31/03 38,128,000 Unknown Other    
Imclone Systems Inc. IMCL Nasdaq 03/31/03 73,653,000 Company Securities Related Cost or Expense Other
Massey Energy Company MEE NYSE 03/31/03 74,531,000 SEC Reclassification Cost or Expense Securities Related
OneSource Technologies, Inc OSRC OTC 03/31/03 37,246,402 Unknown Cost or Expense Securities Related Other
OpenTV Corporation OPTV Nasdaq 03/31/03 72,275,480 Company Restructuring, Assets or Inventory Securities Related Reclassification
Pico Holdings, Inc. PICO Nasdaq 03/31/03 12,379,042 Unknown Securities Related Restructuring, Assets or Inventory  
Scott's Liquid Gold-Inc. SLGD OTC 03/31/03 10,153,100 Company Cost or Expense Revenue  
AstroPower, Inc. APWRE Nasdaq 04/01/03 22,682,839 Unknown Revenue    
Fischer Imaging Corporation FIMG Nasdaq 04/01/03 9,325,000 Company and Auditor Revenue Restructuring, Assets or Inventory  
Gateway, Inc. GTW NYSE 04/01/03 324,072,000 Unknown Revenue    
Hines Horticulture, Inc. HORT Nasdaq 04/01/03 22,072,549 Company and Auditor Restructuring, Assets or Inventory    
Northwestern Corporation NOR NYSE 04/01/03 37,397,000 Company Cost or Expense Revenue  
Abington Bancorp, Inc. ABBKE Nasdaq 04/02/03 3,955,000 Company Restructuring, Assets or Inventory    
Crystallex International Corporation KRY Amex 04/03/03 118,309,198 Company Securities Related    
Ariba, Inc. ARBA Nasdaq 04/10/03 267,002,000 Company Securities Related Acquisition or Merger Revenue
Sharper Image Corporation SHRP Nasdaq 04/14/03 15,717,000 Company Revenue Cost or Expense Securities Related
Aquila, Inc. ILA NYSE 04/15/03 194,300,000 Unknown Reclassification Restructuring, Assets or Inventory  
Digital Video Systems, Inc. DVID Nasdaq 04/15/03 6,487,000 Company Related Party Transaction    
Electro Scientific Industries, Inc. ESIO Nasdaq 04/15/03 27,782,000 Company Other    
First Southern Bancshares, Inc. FSTH OTC 04/15/03 1,256,715 Unknown Cost or Expense    
Gold Banc Corporation, Inc. GLDB Nasdaq 04/15/03 38,128,000 Company Other Restructuring, Assets or Inventory Securities Related
Provident Financial Group, Inc. PFGI Nasdaq 04/15/03 50,766,000 Auditor Reclassification    
Stronghold Technologies, Inc. SGHT OTC 04/15/03 11,304,347 Company and Auditor Revenue    
Crescent Banking Company CSNT Nasdaq 04/16/03 2,565,108 Company Cost or Expense Revenue  
Huntington Bancshares, Inc. HBAN Nasdaq 04/16/03 232,805,000 Auditor Reclassification    
US Dataworks, Inc. UDW Amex 04/17/03 60,841,738 Company and Auditor Acquisition or Merger    
Avery Communications, Inc. AVYC OTC 04/18/03 888,483 Unknown Restructuring, Assets or Inventory    
AFC Enterprises, Inc. AFCEE Nasdaq 04/22/03 28,600,000 Company Restructuring, Assets or Inventory Cost or Expense  
The Perrigo Company PRGO Nasdaq 04/23/03 71,158,000 Company Cost or Expense    
Microtune, Inc. TUNEE Nasdaq 04/29/03 49,773,000 Company Revenue    
Phelps Dodge Corporation PD NYSE 04/29/03 88,600,000 Company Restructuring, Assets or Inventory Cost or Expense  
Placer Dome Inc. PDG NYSE 04/29/03 411,300,000 Unknown Restructuring, Assets or Inventory    
U.S. Liquids Inc. USL Amex 04/29/03 16,233,000 Company Cost or Expense Restructuring, Assets or Inventory  
Value City Department Stores, Inc. VCD NYSE 04/29/03 33,673,000 Unknown Securities Related    
Wilsons The Leather Experts Inc. WLSN Nasdaq 05/02/03 20,480,000 Company Cost or Expense    
Computer Associates International, Inc. CA NYSE 05/06/03 580,000,000 Company and Auditor Revenue    
eUniverse, Inc. EUNI Nasdaq 05/06/03 26,505,000 Company Revenue    
IXOS Software AG XOSY Nasdaq 05/06/03 21,059,116 Company Revenue    
Rayonier Inc. RYN NYSE 05/07/03 42,516,508 Auditor Cost or Expense    
Artisoft, Inc. ASFT Nasdaq 05/08/03 2,889,000 SEC Securities Related    
Callifornia Micro Devices Corporation CAMD Nasdaq 05/08/03 15,885,000 Company Cost or Expense    
Carolina Group CG NYSE 05/08/03 39,910,000 Unknown Restructuring, Assets or Inventory    
AMERCO UHAL Nasdaq 05/12/03 19,825,852 SEC Related Party Transaction    
Applix, Inc. APLX Nasdaq 05/13/03 12,649,000 Unknown Acquisition or Merger    
IXYS Corporation SYXI Nasdaq 05/13/03 33,116,000 Company Restructuring, Assets or Inventory    
PW Eagle, Inc. PWEI Nasdaq 05/14/03 6,820,000 Company Revenue    
AirNet Communications Corporation ANCC Nasdaq 05/15/03 23,854,132 Company Securities Related    
Canyon Resources Corporation CAU Amex 05/15/03 21,021,100 Company Cost or Expense    
Detrex, Corporation DTRX Nasdaq 05/15/03 1,583,414 Auditor Cost or Expense    
ElkCorporation ELK NYSE 05/15/03 19,600,000 Company Revenue    
TeamStaff, Inc. TSTF Nasdaq 05/15/03 15,683,844 Company and Auditor Restructuring, Assets or Inventory Cost or Expense Revenue
Vectren Corporation VVC NYSE 05/15/03 68,100,000 Company Revenue Other  
Vical Corporation VICL Nasdaq 05/15/03 20,091,344 Unknown Revenue    
CPI Corporation CPY NYSE 05/16/03 8,100,868 SEC Revenue    
Shurgard Storage Centers, Inc. SHU NYSE 05/16/03 35,953,318 Auditor Securities Related    
Touch America Holdings, Inc. TCAHQ OTC 05/16/03 103,737,000 SEC Cost or Expense    
Varco International, Inc. VRC NYSE 05/16/03 97,970,000 Company Revenue    
Viad Corporation VVI NYSE 05/16/03 86,508,000 Company and Auditor Securities Related    
Clean Harbors, Inc. CLHB Nasdaq 05/20/03 13,436,000 Company and Auditor Restructuring, Assets or Inventory    
Hollinger International, Inc. HLR NYSE 05/20/03 86,869,000 Company Restructuring, Assets or Inventory    
Rural/Metro Corporation RURL Nasdaq 05/20/03 16,116,000 Company Other Revenue  
SIFCO Industries, Inc. SIF Amex 05/20/03 5,252,000 Company Cost or Expense    
Aerosonic Corporation AIM Amex 05/22/03 3,921,019 Company Restructuring, Assets or Inventory Revenue Cost or Expense
Computerized Thermal Imaging, Inc. CIO Amex 05/22/03 91,669,483 Unknown Cost or Expense    
Sports Club Company, Inc. SCYL OTC 05/23/03 18,326,000 Auditor Revenue    
Audiovox Corporation VOXXE Nasdaq 05/29/03 21,873,875 SEC Revenue Restructuring, Assets or Inventory Cost or Expense
Monro Muffler Brake, Inc. MNRO Nasdaq 05/30/03 9,587,000 Unknown Revenue    
BAA PLC BAAPF OTC 06/03/03 1,172,000,000 Unknown Cost or Expense    
National Vision, Inc. NVI Amex 06/04/03 5,099,000 Company Reclassification    
Intervoice, Inc. INTV Nasdaq 06/09/03 34,360,000 Unknown Restructuring, Assets or Inventory    
Interferon Sciences, Inc. IFSC OTC 06/10/03 36,292,142 Unknown Restructuring, Assets or Inventory Cost or Expense  
Video Display Corporation VIDE Nasdaq 06/12/03 4,922,000 Unknown Cost or Expense    
Tyco International Ltd. TYC NYSE 06/16/03 2,203,800,000 SEC Cost or Expense    
Alliance Atlantis Communications Inc. AACB Nasdaq 06/18/03 42,800,000 Auditor Restructuring, Assets or Inventory    
Cypress Semiconductor Corporation CY NYSE 06/19/03 122,941,000 Company Securities Related    
LaSalle Hotel Properties LHO NYSE 06/20/03 18,912,120 Unknown Restructuring, Assets or Inventory Revenue  
Warrantech Corporation WTEC OTC 06/25/03 15,672,197 SEC Revenue    
Cryo-Cell International, Inc. CCCEC Nasdaq 06/27/03 11,352,379 Company and Auditor Revenue Cost or Expense  
PG&E Corporation PCG NYSE 06/27/03 409,000,000 Company Reclassification    
The Singing Machine Company SMD Amex 06/27/03 8,278,469 Unknown Cost or Expense    
3D Systems Corporation TDSCE Nasdaq 06/30/03 12,778,000 Auditor Revenue    
AXA AXA NYSE 06/30/03 1,778,000,000 Company Securities Related    
Catalina Marketing Corporation POS NYSE 06/30/03 52,569,000 Company Revenue    
Polymedica Corporation PLMD Nasdaq 06/30/03 25,810,000 Unknown Cost or Expense    
Verizon Communications Inc. VZ NYSE 07/01/03 2,786,000,000 Unknown Revenue Cost or Expense  
Tractor Supply Company TSCO Nasdaq 07/02/03 40,553,000 Unknown Cost or Expense    
Zindart Ltd. ZNDT Nasdaq 07/02/03 9,044,000 Auditor Cost or Expense    
Cryopak Industries Inc. CYPKF OTC 07/03/03 35,114,346 Unknown Revenue Securities Related Restructuring, Assets or Inventory
Imaging Technologies Corporation IMTO OTC 07/07/03 240,556,000 SEC Revenue    
Crystallex International Corporation KRY Amex 07/09/03 118,309,198 Company and Auditor Securities Related    
Willis Lease Finance Corporation WLFC Nasdaq 07/14/03 8,874,000 Company Cost or Expense    
Electro Scientific Industries, Inc. ESIOE Nasdaq 07/15/03 27,745,000 Company Cost or Expense Revenue  
Fisher Communications, Inc. FSCI Nasdaq 07/18/03 8,595,000 Auditor Restructuring, Assets or Inventory    
Intrepid Capital Corporation ICAP OTC 07/18/03 3,399,183 Company and Auditor Cost or Expense    
IDT Corporation IDT NYSE 07/21/03 80,262,000 SEC Restructuring, Assets or Inventory    
Northeast Pennsylvania Financial Corporation NEPF Nasdaq 07/21/03 3,934,135 Unknown Revenue    
Riverstone Networks, Inc. RSTN Nasdaq 07/21/03 126,319,000 Company Revenue    
Riverstone Networks, Inc. RSTNE Nasdaq 07/22/03 126,319,000 Company Revenue    
AOL Time Warner Inc. AOL NYSE 07/23/03 4,677,300,000 SEC Revenue    
Quest Software, Inc. QSFT Nasdaq 07/23/03 92,195,000 Company Revenue    
Scientific Games Corporation SGMS Nasdaq 07/24/03 89,228,000 Unknown Acquisition or Merger    
Elan Corporation, plc ELN NYSE 07/30/03 386,200,000 SEC Related Party Transaction    
Hanover Compressor Company HC NYSE 07/30/03 82,004,000 Company Securities Related    
Impath Inc. IMPH Nasdaq 07/30/03 16,384,000 Company Revenue    
Midwest Express Holdings, Inc. MEH NYSE 07/30/03 15,538,228 Company Cost or Expense    
Handleman Company HDL NYSE 08/01/03 25,504,000 SEC Revenue    
O'Sullivan Industries Holdings, Inc. OSULP OTC 08/04/03 1,368,000 SEC Cost or Expense    
Asante Technologies, Inc. ASNT OTC 08/05/03 10,150,000 Company Cost or Expense    
FirstEnergy Corporation FE NYSE 08/05/03 294,166,000 Unknown Cost or Expense    
Millennium Chemicals Inc. MCH NYSE 08/06/03 64,050,943 SEC Cost or Expense Reclassification  
Bema Gold Corporation BGO Amex 08/07/03 323,475,000 Unknown Other    
eBay, Inc. EBAY Nasdaq 08/11/03 656,147,000 Other Cost or Expense    
MetLife Inc. MET NYSE 08/11/03 731,256,454 Unknown Cost or Expense    
HPSC, Inc. HDR Amex 08/13/03 4,538,070 Company and Auditor Reclassification    
OPNET Technologies, Inc. OPNT Nasdaq 08/13/03 20,479,000 Company and Auditor Revenue    
BearingPoint, Inc. BE NYSE 08/14/03 185,637,693 Company Restructuring, Assets or Inventory Acquisition or Merger Revenue
Internet Pictures Corporation IPIX Nasdaq 08/14/03 7,613,000 Company Securities Related    
Perot Systems Corporation PER NYSE 08/14/03 114,694,000 Auditor Revenue    
Smith & Wesson Holding Corporation SWB Amex 08/14/03 37,126,451 Unknown Cost or Expense Acquisition or Merger  
Stonepath Group, Inc. STG Amex 08/14/03 38,082,567 SEC Restructuring, Assets or Inventory    
First Southern Bancshares, Inc. FSTH OTC 08/15/03 1,453,539 Unknown Revenue    
Arden Group, Inc. ARDNA Nasdaq 08/18/03 3,382,016 Unknown Cost or Expense    
Onyx Acceptance Corporation ONYX Nasdaq 08/19/03 6,002,979 Company and Auditor Restructuring, Assets or Inventory Acquisition or Merger  
The Andersons, Inc. ANDE Nasdaq 08/19/03 7,106,000 Company and Auditor Revenue    
EP MedSystems, Inc. EPMD Nasdaq 08/20/03 18,766,433 Unknown Securities Related    
AMERCO UHAEQ Nasdaq 08/25/03 20,514,958 Unknown Cost or Expense Restructuring, Assets or Inventory  
AmeriCredit Corporation ACF NYSE 08/25/03 137,807,775 Company and Auditor Securities Related    
BIOLASE Technology, Inc. BLTIE Nasdaq 08/29/03 23,037,000 Company Revenue    
Accredo Health, Inc. ACDO Nasdaq 09/04/03 48,554,127 Unknown Revenue    
Counsel Corporation CXSN Nasdaq 09/04/03 25,596,000 Unknown Acquisition or Merger    
Fidelity Southern Corporation LION Nasdaq 09/10/03 8,991,252 Company Cost or Expense    
Western Wireless Corporation WWCA Nasdaq 09/11/03 82,348,000 Company Cost or Expense Other  
Fisher Communications, Inc. FSCI Nasdaq 09/15/03 8,595,000 Company Cost or Expense    
FactSet Research Systems Inc. FDS NYSE 09/16/03 35,540,000 Company Revenue    
National Construction Inc. NATS OTC 09/18/03 14,406,000 Unknown Other    
Endocare Inc. ENDO OTC 09/26/03 24,162,090 Company and Auditor Revenue Cost or Expense Other
SportsLine.com, Inc. SPLN Nasdaq 09/26/03 43,669,743 Company Cost or Expense Reclassification Securities Related
MAPICS, Inc. MAPX Nasdaq 09/28/03 25,928,000 Unknown Acquisition or Merger    
Rural/Metro Corporation RUREC Nasdaq 09/29/03 17,286,000 SEC Cost or Expense Revenue  
Sun Microsystems, Inc. SUNW Nasdaq 09/29/03 3,190,000,000 Company Cost or Expense    
Frontline Communications Corporation FNT Amex 10/06/03 11,069,102 Company Securities Related    
Computer Associates International, Inc. CA NYSE 10/08/03 579,000,000 Company and Auditor Revenue    
Lindsay Manufacturing Company LNN NYSE 10/13/03 148,250,000 Unknown Revenue    
Analogic Corporation ALOG Nasdaq 10/15/03 13,547,000 Unknown Revenue Related Party Transaction  
Huntington Bancshares, Inc. HBAN Nasdaq 10/15/03 230,966,000 Unknown Cost or Expense Revenue Other
Jacuzzi Brands, Inc. JJZ NYSE 10/16/03 75,300,000 SEC Acquisition or Merger    
Crown Financial Group, Inc. MHMY, CFGI Nasdaq 10/17/03 9,955,182 Company Other    
Sterling Bancshares, Inc. SBIB Nasdaq 10/21/03 44,852,000 Company Restructuring, Assets or Inventory    
Goodyear Tire & Rubber Company GT NYSE 10/22/03 175,300,000 Company Other Cost or Expense  
ProLogis PLD NYSE 10/22/03 187,222,000 Unknown Securities Related    
Nortel Networks, Corporation NT NYSE 10/23/03 4,338,000,000 Company Cost or Expense Revenue Reclassification
Outback Steakhouse, Inc. OSI NYSE 10/23/03 78,354,000 SEC Cost or Expense    
Trinity Biotech plc TRIB Nasdaq 10/23/03 50,583,247 Unknown Other    
Waypoint Financial Corporation WYPT Nasdaq 10/23/03 33,065,457 Unknown Reclassification    
Pechiney PY NYSE 10/24/03 157,041,628 Company Other    
Sapient Corporation SAPE Nasdaq 10/24/03 121,188,000 Unknown Revenue    
Isolagen, Inc. ILE Amex 10/27/03 19,726,478 SEC Cost or Expense Securities Related  
Federal National Mortgage Association FNM NYSE 10/29/03 976,000,000 Company Securities Related    
Thomas Group, Inc. TGIS OTC 10/29/03 10,169,575 Unknown Cost or Expense    
STAAR Surgical Company STAA Nasdaq 10/30/03 18,281,000 Company Revenue    
Aerosonic Corporation AIM Amex 10/31/03 3,921,019 Company Restructuring, Assets or Inventory Revenue  
Northeast Pennsylvania Financial Corporation NEPF Nasdaq 10/31/03 4,084,574 Unknown Revenue    
Anchor Glass Container Corporation AGCC Nasdaq 11/03/03 16,364,196 Unknown Securities Related    
Optical Communication Products, Inc. OCPI Nasdaq 11/03/03 112,287,000 Company Securities Related    
CryoLife, Inc. CRY NYSE 11/04/03 19,684,000 Unknown Cost or Expense    
Wickes Inc. WIKS OTC 11/04/03 8,307,984 Unknown Reclassification    
CarrAmerica Realty Corporation CRE NYSE 11/05/03 53,794,000 SEC Securities Related    
Cablevision Systems Corporation CVC NYSE 11/11/03 286,716,000 Company Cost or Expense    
PlanVista Corporation PVST OTC 11/11/03 16,899,000 Unknown Securities Related    
Conolog Corporation CNLG Nasdaq 11/12/03 1,300,013 Unknown Restructuring, Assets or Inventory    
Tenneco Automotive Inc. TEN NYSE 11/13/03 42,187,011 Company Revenue Cost or Expense  
U.S. Concrete, Inc. RMIX Nasdaq 11/13/03 28,105,000 Unknown Restructuring, Assets or Inventory    
Vail Resorts, Inc. MTN NYSE 11/13/03 35,286,000 Unknown Cost or Expense Restructuring, Assets or Inventory  
Washington Mutual, Inc. WM NYSE 11/13/03 921,757,000 Unknown Revenue    
Sandy Spring Bancorp, Inc. SASR Nasdaq 11/14/03 14,677,000 Company and Auditor Cost or Expense    
United Security Bancshares UBFO Nasdaq 11/14/03 5,512,000 SEC Revenue    
VantageMed Corporation VMDC OTC 11/14/03 8,400,000 Unknown Cost or Expense    
VaxGen, Inc. VXGN Nasdaq 11/14/03 18,916,000 Unknown Securities Related    
Friedman's Inc. FRM NYSE 11/17/03 19,142,000 Unknown Other    
MDSI Mobile Data Solutions Inc. MDSI Nasdaq 11/17/03 8,201,000 Company Revenue    
Atwood Oceanics, Inc. ATW NYSE 11/18/03 13,852,301 Company Cost or Expense    
5G Wireless Communications, Inc. FGWC OTC 11/19/03 120,043,524 Company Securities Related    
Digital Generation Systems, Inc. DGIT Nasdaq 11/19/03 74,891,000 Company Cost or Expense    
Dynex Capital, Inc. DX NYSE 11/19/03 10,873,903 Unknown Securities Related    
Helmerich & Payne, Inc. HP NYSE 11/19/03 50,168,655 Company Restructuring, Assets or Inventory    
Natural Health Trends Corporation NHLC OTC 11/19/03 5,688,099 Company Revenue Cost or Expense  
SportsLine.com, Inc. SPLN Nasdaq 11/19/03 43,502,652 Company and Auditor Revenue Cost or Expense  
Virbac Corporation VBACE Nasdaq 11/24/03 22,234,000 Company and Auditor Revenue Restructuring, Assets or Inventory  
Cotelligent, Inc. CGZT OTC 11/25/03 13,324,217 Unknown Securities Related    
Capital Environmental Resource Inc. CERI Nasdaq 11/26/03 38,782,000 Unknown Securities Related    
Financial Industries Corporation FNIN Nasdaq 11/26/03 9,634,000 Unknown Securities Related    
Mercury Air Group, Inc. MAX Amex 12/02/03 3,268,211 Company and Auditor Other Securities Related Reclassification
First Southern Bancshares, Inc. FSTH OTC 12/03/03 1,463,103 Unknown Securities Related    
Verdisys, Inc. VDYS OTC 12/04/03 34,404,860 Unknown Revenue Other Reclassification
Keithley Instruments, Inc. KEI NYSE 12/08/03 15,487,000 Company and Auditor Reclassification    
Greenland Corporation GRLC OTC 12/09/03 197,436,000 Unknown Cost or Expense    
VendingData Corporation VNDC OTC 12/10/03 8,134,173 Unknown Revenue    
Richardson Electronics, Ltd. RELL Nasdaq 12/18/03 14,361,000 Company and Auditor Cost or Expense    
Citizens Bancshares Corporation CZBS OTC 12/22/03 2,073,000 Auditor Securities Related    
First Sentinel Bancorp, Inc. FSLA Nasdaq 12/22/03 27,358,536 Company Cost or Expense    
Whitehall Jewellers, Inc. JWL NYSE 12/22/03 14,098,000 Unknown Restructuring, Assets or Inventory Cost or Expense Other
NAPCO Security Systems, Inc. NSSCE Nasdaq 12/29/03 3,488,567 Unknown Cost or Expense    
Stonepath Group, Inc. STG Amex 12/29/03 39,918,712 Company Related Party Transaction    
Micromuse Inc. MUSE Nasdaq 12/30/03 82,063,000 Unknown Cost or Expense    
TALX Corporation TALX Nasdaq 01/05/04 14,023,878 Company Revenue    
Castle Energy Corporation CECX Nasdaq 01/06/04 6,889,729 Unknown Cost or Expense    
Axcan Pharma Inc. AXCA Nasdaq 01/07/04 45,562,336 Unknown Securities Related    
Royal Dutch Petroleum Company RD NYSE 01/09/04 2,083,500,000 Company Restructuring, Assets or Inventory Securities Related Cost or Expense
Shell Transport and Trading Company, PLC SC NYSE 01/09/04 1,604,150,454 Company Restructuring, Assets or Inventory Securities Related Cost or Expense
Metromedia International Group, Inc. MTRM OTC 01/12/04 94,035,000 Company Restructuring, Assets or Inventory Securities Related  
Advanced Marketing Services, Inc. MKT NYSE 01/14/04 19,624,000 Company Revenue    
United States Exploration, Inc. UXP Amex 01/14/04 18,891,167 SEC Revenue    
National City Corporation NCC NYSE 01/15/04 643,004,817 SEC Securities Related    
Adecco S.A. ADO NYSE 01/16/04 805,312,696 Company Revenue    
Wells Fargo & Company WFC NYSE 01/16/04 1,721,200,000 Unknown Reclassification    
Medicsight, Inc. MSHT OTC 01/20/04 21,154,874 Company Securities Related Restructuring, Assets or Inventory  
Rag Shops, Inc. RAGS Nasdaq 01/20/04 4,797,983 Company Restructuring, Assets or Inventory    
Foamex International, Inc. FMXI Nasdaq 01/22/04 24,394,000 Company Restructuring, Assets or Inventory Reclassification  
Core Molding Technologies, Inc. CMT Amex 01/26/04 9,778,680 Company Restructuring, Assets or Inventory    
John B. Sanfilippo & Sons Inc. JBSS Nasdaq 01/27/04 9,606,761 Company Cost or Expense    
Cadence Design Systems, Inc. CDN NYSE 01/28/04 271,477,000 Company Restructuring, Assets or Inventory Other  
Captaris, Inc. CAPA Nasdaq 01/30/04 32,293,000 Company Cost or Expense    
Take-Two Interactive Software, Inc. TTWO Nasdaq 01/30/04 43,297,000 SEC Revenue    
El Paso Corporation EP NYSE 02/02/04 638,000,000 Company Restructuring, Assets or Inventory    
Kerzner International Ltd. KZL NYSE 02/02/04 33,884,075 Company and Auditor Restructuring, Assets or Inventory    
KSW Inc KSWW OTC 02/02/04 5,470,311 Company Related Party Transaction    
Principal Financial Group, Inc. PFG NYSE 02/02/04 322,000,000 Company Securities Related    
Quality Distribution, Inc. QLTY Nasdaq 02/02/04 19,114,000 Company Revenue    
Flowserve Corporation FLS NYSE 02/03/04 55,429,000 Company Restructuring, Assets or Inventory    
Diageo plc DEO NYSE 02/04/04 757,750,000 Unknown Cost or Expense    
LION bioscience AG LEON Nasdaq 02/04/04 19,870,175 Company and Auditor Revenue    
Commerce One, Inc. CMRC Nasdaq 02/05/04 30,431,000 Unknown Reclassification    
Great American Bancorp Inc. GTPS Nasdaq 02/05/04 824,155,000 Auditor Securities Related    
The GEO Group, Inc. GGI NYSE 02/05/04 9,712,000 Unknown Cost or Expense    
PepsiCo Inc PEP NYSE 02/09/04 1,736,000,000 Company Cost or Expense    
CNA Surety Corporation SUR NYSE 02/11/04 43,055,000 Unknown Revenue    
Health Net, Inc. HNT NYSE 02/11/04 113,235,000 Auditor Cost or Expense    
Vital Images, Inc. VTAL Nasdaq 02/11/04 11,338,829 Company Reclassification    
Tripos, Inc. TRPS Nasdaq 02/12/04 9,047,000 Company Revenue    
HickoryTech Corporation HTCO Nasdaq 02/16/04 13,020,000 Company Cost or Expense    
Cicinnati Bell Inc. CBB NYSE 02/17/04 253,600,000 Company Cost or Expense Revenue  
Marsh Supermarkets, Inc. MARSA, MARSB Nasdaq 02/17/04 8,050,000 Unknown Restructuring, Assets or Inventory    
National R.V. Holdings, Inc. NVH NYSE 02/17/04 10,334,000 Company Restructuring, Assets or Inventory    
OM Group, Inc. OMG NYSE 02/17/04 28,587,000 SEC Restructuring, Assets or Inventory    
Young Broadcasting Inc. YBTVA Nasdaq 02/17/04 19,737,156 SEC Restructuring, Assets or Inventory    
Calais Resources Inc. CAAUF OTC 02/18/04 10,812,795 Other Other Restructuring, Assets or Inventory Related Party Transaction
Ceridian Corporation CEN NYSE 02/18/04 153,072,000 Company and Auditor Revenue    
JLG Industries, Inc. JLG NYSE 02/18/04 44,013,000 Company Revenue    
Sauer-Danfoss Inc. SHS NYSE 02/18/04 47,659,284 Unknown Cost or Expense    
Terex Corporation TEX NYSE 02/18/04 50,600,000 Company Cost or Expense    
HCC Insurance Holdings, Inc. HCC NYSE 02/19/04 65,416,000 Company and Auditor Revenue    
Health & Nutrition Systems International, Inc. HNNS OTC 02/19/04 3,832,813 Unknown Cost or Expense    
Voxware, Inc. VOXW OTC 02/19/04 36,684,000 Company and Auditor Securities Related Cost or Expense Revenue
Liquidmetal Technologies, Inc. LQMTE Nasdaq 02/20/04 41,610,000 Unknown Revenue    
Goodrich Corporation GR NYSE 02/24/04 119,900,000 Other Revenue    
Alaska Air Group, Inc. ALK NYSE 02/26/04 26,778,000 Company Restructuring, Assets or Inventory    
Insight Communications Company, Inc. ICCI Nasdaq 02/26/04 59,661,000 Company Securities Related    
Alpharma Inc. ALO NYSE 02/27/04 52,010,000 Unknown Other Reclassification  
Avalon Correctional Services, Inc. CITY Nasdaq 02/27/04 6,187,622 SEC Restructuring, Assets or Inventory    
Archon Corporation ARHN OTC 03/01/04 6,221,431 Company Other    
IMPAC Medical Systems, Inc. IMPCE Nasdaq 03/01/04 10,315,000 Company Revenue    
Cablevision Systems Corporation CVC NYSE 03/02/04 286,842,000 Company and Auditor Cost or Expense    
Granite Broadcasting Corporation GBTVK OTC 03/02/04 19,319,460 SEC Restructuring, Assets or Inventory    
Metris Companies Inc. MXT NYSE 03/02/04 89,382,000 Unknown Securities Related    
Ace Ltd. ACE NYSE 03/05/04 284,289,568 Unknown Securities Related    
Annuity and Life Re (Holdings), Ltd. ANR NYSE 03/08/04 25,880,202 Company Cost or Expense    
Gray Television, Inc. GTN NYSE 03/08/04 50,503,000 Company Reclassification    
Safescript Pharmacies Inc. SAFS OTC 03/08/04 6,794,834 SEC Revenue    
Tower Automotive, Inc. TWR NYSE 03/08/04 58,110,000 Company and Auditor Revenue Cost or Expense  
Intermet Corporation INMT Nasdaq 03/09/04 25,676,000 Unknown Cost or Expense    
Nortel Networks, Corporation NT NYSE 03/10/04 4,379,000,000 Unknown Other    
Bally Total Fitness Holding Corporation BFT NYSE 03/11/04 33,171,836 Company Revenue    
Echostar Communications Corporation DISH Nasdaq 03/11/04 478,919,000 SEC Reclassification    
Lennox International, Inc. LII NYSE 03/11/04 59,500,000 Company Revenue    
Bristol-Myers Squibb Company BMY NYSE 03/15/04 1,976,000,000 Company Reclassification Cost or Expense  
Middlesex Water Company MSEX Nasdaq 03/15/04 11,411,304 Unknown Reclassification    
P.F. Chang's China Bistro, Inc. PFCB Nasdaq 03/15/04 26,038,000 SEC Reclassification Related Party Transaction Restructuring, Assets or Inventory
Paxson Communications Corporation PAX Amex 03/15/04 67,540,702 Unknown Acquisition or Merger    
Quovadx, Inc. QVDX Nasdaq 03/15/04 39,279,000 Company Revenue    
Service Corporation International SRV NYSE 03/15/04 353,088,000 Unknown Revenue    
SPSS Inc. SPSS Nasdaq 03/15/04 17,228,000 Company Restructuring, Assets or Inventory Cost or Expense  
The Phoenix Companies, Inc. PNX NYSE 03/15/04 102,301,000 Company Restructuring, Assets or Inventory    
Verdisys, Inc. VDYS OTC 03/15/04 30,259,880 SEC Revenue    
Veritas Software Corporation VRTS Nasdaq 03/15/04 444,921,000 Company Revenue Cost or Expense Acquisition or Merger
CMS Energy Corporation CMS NYSE 03/17/04 161,100,000 SEC Related Party Transaction    
MedicalCV Inc. MDCVU OTC 03/17/04 9,489,670 Company Reclassification    
Evans & Sutherland Computer Corporation ESCC Nasdaq 03/18/04 10,488,000 Company Revenue Cost or Expense  
Lattice Semiconductor Corporation LSCC Nasdaq 03/18/04 112,627,000 Company Revenue    
Gyrodyne Company of America Inc. GYRO Nasdaq 03/22/04 1,155,838 Company Restructuring, Assets or Inventory    
Asconi Corporation ACD Amex 03/23/04 12,048,933 SEC Securities Related Cost or Expense  
Cellegy Pharmaceuticals, Inc. CLGY Nasdaq 03/24/04 20,087,000 Company Securities Related    
Blue Ridge Energy, Inc. BREY OTC 03/25/04 7,516,094 Company Cost or Expense    
Comarco, Inc. CMRO Nasdaq 03/25/04 7,285,000 Company Cost or Expense    
Westar Energy, Inc. WR NYSE 03/25/04 74,464,910 Company Reclassification    
Claimsnet.com Inc. CLAI OTC 03/26/04 20,537,000 Company Cost or Expense    
Credit Suisse Group CSR NYSE 03/26/04 1,110,819,481 Company Cost or Expense    
Shurgard Storage Centers, Inc. SHU NYSE 03/26/04 45,654,000 Company Cost or Expense    
Key Energy Services, Inc. KEG NYSE 03/29/04 131,433,000 Company Restructuring, Assets or Inventory    
Sonus Networks, Inc. SONS Nasdaq 03/29/04 255,592,000 Company and Auditor Revenue Other  
AaiPharma, Inc. AAII Nasdaq 03/30/04 28,653,000 Company Revenue    
Allied Holdings, Inc. AHI Amex 03/30/04 8,789,000 Company Reclassification    
Goodrich Petroleum Corporation GDP NYSE 03/30/04 20,796,148 Company Cost or Expense    
Hollywood Media Corporation HOLL Nasdaq 03/30/04 26,308,112 Company and Auditor Cost or Expense    
MSC.Software Corporation MNS NYSE 03/30/04 42,803,000 Auditor Revenue Cost or Expense Restructuring, Assets or Inventory
Scan-Optics, Inc. SOCR OTC 03/30/04 7,026,232 Company Other    
SmartVideo Technologies Inc. SMVD OTC 03/30/04 10,084,446 Company Reclassification    
Synagro Technologies, Inc. SYGR Nasdaq 03/30/04 19,775,821 Unknown Reclassification    
Wilshire Financial Services Group Inc. WFSG Nasdaq 03/30/04 21,288,258 Company Acquisition or Merger    
Data Systems & Software Inc. DSSCE Nasdaq 03/31/04 7,570,000 Auditor Securities Related Acquisition or Merger  
Kansas City Southern Industries Inc. KSU NYSE 03/31/04 63,811,000 Unknown Cost or Expense    
Paxson Communications Corporation PAX Amex 03/31/04 67,540,702 Unknown Cost or Expense    
Pemco Aviation Group, Inc. PAGI Nasdaq 03/31/04 4,544,000 Unknown Related Party Transaction    
Premier Financial Bancorp, Inc. PFBI Nasdaq 03/31/04 5,235,000 Company Restructuring, Assets or Inventory Other  
Strategic Distribution, Inc. STRD Nasdaq 03/31/04 2,953,301 Company Cost or Expense    
Dynacq Healthcare, Inc. DYIIE Nasdaq 04/06/04 14,962,864 SEC Reclassification Securities Related  
First Bancshares, Inc. FSLO OTC 04/06/04 . Unknown Securities Related Other  
Goodyear Tire & Rubber Company GT NYSE 04/12/04 175,300,000 Company Restructuring, Assets or Inventory Cost or Expense Other
Pro-Fac Cooperative, Inc. PFACP Nasdaq 04/12/04 1,833,738 Company Restructuring, Assets or Inventory    
Nektar Therapeutics NKTR Nasdaq 04/13/04 83,501,000 Company and Auditor Securities Related    
Blyth, Inc. BTH NYSE 04/14/04 46,105,000 Company and Auditor Restructuring, Assets or Inventory Reclassification  
Prolong International Corporation PRL Amex 04/14/04 29,789,598 Company Reclassification Cost or Expense  
Royal BodyCare, Inc. ROBE OTC 04/14/04 20,813,667 Company and Auditor Revenue    
Diversified Corporate Resources, Inc. HIR Amex 04/15/04 4,932,000 Unknown Securities Related    
Telephone and Data Systems, Inc. TDS Amex 04/19/04 57,579,000 Company Cost or Expense Reclassification  
United States Cellular Corporation USM Amex 04/19/04 86,653,000 Company Cost or Expense Reclassification  
Computer Associates International, Inc. CA NYSE 04/26/04 615,000,000 Company Revenue    
Advanced Materials Group, Inc. ADMG OTC 04/27/04 9,226,829 Company Cost or Expense    
Global Crossing Ltd. GLBC Nasdaq 04/27/04 22,000,000 Company Cost or Expense    
Mesa Air Group, Inc. MESA Nasdaq 04/30/04 42,435,000 Company Cost or Expense    
Asconi Corporation ACD Amex 05/03/04 12,057,440 SEC Related Party Transaction    
Catalina Marketing Corporation POS NYSE 05/03/04 52,245,000 Company Restructuring, Assets or Inventory Cost or Expense  
Acclaim Entertainment, Inc. AKLM Nasdaq 05/05/04 109,254,000 Unknown Reclassification    
Alpharma Inc. ALO NYSE 05/06/04 52,518,000 Other Restructuring, Assets or Inventory    
Computer Associates International, Inc. CA NYSE 05/06/04 615,000,000 SEC Revenue    
Tegal Corporation TGAL Nasdaq 05/06/04 41,812,000 Unknown Securities Related    
Cinergy Corporation CIN NYSE 05/07/04 180,236,000 Unknown Securities Related    
Biotel Inc. BTEL OTC 05/10/04 2,967,131 Unknown Revenue    
Churchill Downs Inc. CHDN Nasdaq 05/10/04 13,460,000 Unknown Cost or Expense    
Sierra Pacific Resources SRP NYSE 05/10/04 117,279,506 Unknown Securities Related Cost or Expense  
Alaska Air Group, Inc. ALK NYSE 05/11/04 26,818,000 Unknown Reclassification    
BCSB Bankcorp, Inc. BCSB Nasdaq 05/12/04 5,841,516 Company Other    
ViaSat Inc. VSAT Nasdaq 05/12/04 28,276,000 Unknown Restructuring, Assets or Inventory    
Checkpoint Systems, Inc. CKP NYSE 05/13/04 37,200,000 Company Cost or Expense    
Per-Se Technologies, Inc. PSTIE Nasdaq 05/13/04 31,530,000 Unknown Reclassification Revenue Cost or Expense
Global Power Equipment Group, Inc. GEG NYSE 05/14/04 46,949,000 Unknown Reclassification    
J. Alexander's Corporation JAX Amex 05/14/04 6,776,000 Auditor Securities Related    
Analytical Surveys, Inc. ANLT Nasdaq 05/17/04 1,858,000 Company Securities Related    
Covad Communications Group, Inc. COVD OTC 05/17/04 242,359,000 Company Securities Related    
HMI Industries Inc. HMII OTC 05/17/04 6,746,000 SEC Cost or Expense    
NYFIX, Inc. NYFXE Nasdaq 05/17/04 32,243,000 SEC Acquisition or Merger Securities Related  
Pegasus Communications Corporation PGTVE Nasdaq 05/17/04 6,016,000 Unknown Cost or Expense    
The BISYS Group, Inc. BSG NYSE 05/17/04 120,575,000 Company Revenue    
BakBone Software, Inc. BKBOF OTC 05/20/04 58,621,216 Company Securities Related Revenue  
Orthodontic Centers of America, Inc. OCA NYSE 05/20/04 50,270,000 Unknown Revenue    
Commerical National Financial Corporation CNAF Nasdaq 05/21/04 3,427,262 Company Acquisition or Merger    
RCG Companies Inc. RCG Amex 05/24/04 16,799,540 Company Acquisition or Merger Reclassification  
Canyon Resources Corporation CAU Amex 05/25/04 27,985,900 Unknown Securities Related    
Grill Concepts, Inc. GRIL Nasdaq 05/26/04 5,590,445 Auditor Securities Related    
Arena Resources, Inc. ARD Amex 05/28/04 7,183,855 Unknown Acquisition or Merger    
Astris Energi Inc. ASRNF OTC 05/28/04 26,316,551 Unknown Securities Related    
CHC Helicopter Corporation FLI NYSE 06/08/04 42,673,000 Unknown Cost or Expense    
AMC Entertainment Inc. AEN Amex 06/09/04 37,608,000 Unknown Cost or Expense    
Warrantech Corporation WTEC OTC 06/09/04 15,398,677 SEC Revenue    
DIMON Inc. DMN NYSE 06/10/04 48,004,000 Unknown Cost or Expense    
HiEnergy Technologies, Inc. HIET OTC 06/14/04 31,261,473 Unknown Securities Related    
Sola International Inc. SOL NYSE 06/14/04 32,577,000 Company Cost or Expense    
Lowrance Electronics, Inc. LEIX Nasdaq 06/15/04 4,395,000 Company Securities Related    
Transcat, Inc. TRNS Nasdaq 06/21/04 6,321,000 Unknown Reclassification    
Omnivision Technologies, Inc. OVTI Nasdaq 06/23/04 61,131,000 Company Revenue    
BankAtlantic Bancorp, Inc. BBX NYSE 06/24/04 62,807,683 Company Securities Related    
GoldSpring, Inc. GSPG OTC 06/24/04 196,355,461 Company Acquisition or Merger    
Sonus Networks, Inc. SONSE Nasdaq 06/24/04 250,127,000 Company and Auditor Revenue Other  
Rentrak Corporation RENT Nasdaq 06/29/04 10,471,252 Company Revenue    
Opticare Health Systems, Inc. OPT Amex 07/01/04 30,663,562 Company Restructuring, Assets or Inventory Reclassification  
Fonix Corporation FNIX OTC 07/02/04 87,435,055 Company Acquisition or Merger    
Life Partners Holdings, Inc. LPHI Nasdaq 07/07/04 9,494,785 Unknown Cost or Expense    
Newmont Mining Corporation NEM NYSE 07/08/04 447,060,000 Company Reclassification    
World Heart Corporation WHRT Nasdaq 07/12/04 16,556,950 Company Revenue    
Red Hat Inc. RHAT Nasdaq 07/13/04 195,633,000 Auditor Revenue    
Eagle Broadband, Inc. EAG Amex 07/15/04 209,418,000 Unknown Acquisition or Merger    
VaxGen, Inc. VXGNE Nasdaq 07/19/04 20,561,000 Company Revenue    
FormFactor, Inc. FORM Nasdaq 07/20/04 37,090,000 Auditor Cost or Expense    
Taser International, Inc. TASR Nasdaq 07/20/04 63,948,784 Company Cost or Expense    
Bay View Capital Corporation BVC NYSE 07/21/04 6,588,000 Company Cost or Expense    
Nature's Sunshine Products, Inc. NATR Nasdaq 07/21/04 15,654,000 Company Cost or Expense    
Advent Software, Inc. ADVS Nasdaq 07/22/04 33,179,000 Company Securities Related    
Baxter International Inc. BAX NYSE 07/22/04 619,000,000 Company Revenue Other  
Crosstex Energy, Inc. XTXI Nasdaq 07/22/04 12,918,000 Company Other    
Crosstex Energy, L.P. XTEX Nasdaq 07/22/04 18,662,000 Company Other    
Impac Mortgage Holdings, Inc. IMH NYSE 07/22/04 65,939,000 Unknown Revenue Reclassification  
Middleby Corporation MIDD Nasdaq 07/22/04 10,048,000 Company Reclassification    
Philadelphia Consolidated Holding Corporation PHLY Nasdaq 07/22/04 23,193,000 Company Revenue    
Ferro Corporation FOE NYSE 07/23/04 43,747,430 Company Other    
Berry Petroleum Company BRY NYSE 07/26/04 22,416,000 Unknown Cost or Expense    
McAfee, Inc. MFE NYSE 07/27/04 172,103,000 Company Revenue Cost or Expense  
SITEL Corporation SWW NYSE 07/28/04 73,710,000 Unknown Revenue    
Tengtu International Corporation TNTU OTC 07/28/04 102,792,110 Company Revenue    
Thomson Corporation TOC NYSE 07/28/04 655,835,944 Company Restructuring, Assets or Inventory    
CGI Group Inc. GIB NYSE 07/29/04 419,510,503 Unknown Cost or Expense    
LION, Inc. LINN OTC 07/29/04 34,096,314 Company Revenue    
Millennium Chemicals Inc. MCH NYSE 07/29/04 76,976,000 Company Cost or Expense    
Minerals Technologies Inc. MTX NYSE 07/29/04 20,769,000 Company and Auditor Cost or Expense    
Telewest Global, Inc. TLWT Nasdaq 07/29/04 245,000,000 Company Reclassification    
Thomas Group, Inc. TGIS OTC 07/29/04 10,529,020 Company and Auditor Cost or Expense    
Highwoods Properties, Inc. HIW NYSE 08/04/04 54,002,000 Company and Auditor Revenue Reclassification  
The Brink's Company BCO NYSE 08/04/04 55,500,000 Company Cost or Expense    
Wireless Facilities, Inc. WFII Nasdaq 08/04/04 75,700,000 Company Cost or Expense    
XATA Corporation XATA Nasdaq 08/04/04 7,021,573 Unknown Securities Related    
Covansys Corporation CVNSE Nasdaq 08/05/04 28,616,000 Company Restructuring, Assets or Inventory    
Zix Corporation ZIXI Nasdaq 08/05/04 32,029,000 Unknown Acquisition or Merger    
Granite Broadcasting Corporation GBTVK OTC 08/06/04 19,381,124 SEC Restructuring, Assets or Inventory    
Bally Total Fitness Holding Corporation BFT NYSE 08/09/04 33,171,836 Unknown Revenue    
Coeur d'Alene Mines Corporation CDE NYSE 08/09/04 213,261,000 Unknown Revenue    
CP Ships Ltd. TEU NYSE 08/09/04 90,297,528 Unknown Cost or Expense    
Interstate Bakeries Corporation IBC NYSE 08/09/04 44,903,000 Company Cost or Expense    
ScanSoft, Inc. SSFT Nasdaq 08/09/04 115,992,000 Company Revenue    
Symantec Corporation SYMC Nasdaq 08/09/04 368,269,000 Company Revenue    
eCollege ECLG Nasdaq 08/10/04 20,694,481 Unknown Securities Related    
Hanover Direct, Inc. HNV Amex 08/10/04 31,356,000 Company Revenue    
MSC.Software Corporation MNS NYSE 08/11/04 42,360,000 Company and Auditor Revenue Other  
Stratagene Corporation STGN Nasdaq 08/12/04 22,077,933 Company Securities Related    
Teleglobe International Holdings Ltd. TLGB Nasdaq 08/12/04 38,985,663 Company Cost or Expense    
United PanAm Financial Corporation UPFC Nasdaq 08/12/04 18,022,000 Company and Auditor Other    
Electro Rent Corporation ELRC Nasdaq 08/13/04 25,102,000 Unknown Cost or Expense    
Huffy Corporation HUF NYSE 08/13/04 15,350,000 Company Cost or Expense Restructuring, Assets or Inventory Revenue
Integrated Electrical Services, Inc. IES NYSE 08/13/04 38,835,737 Company and Auditor Cost or Expense Revenue  
Sight Resource Corporation VISN OTC 08/15/04 30,698,000 Unknown Other    
Hanger Orthopedic Group, Inc. HGR NYSE 08/16/04 21,548,925 Company Revenue    
iSecureTrac Corporation ISRE OTC 08/16/04 57,721,146 Unknown Cost or Expense Securities Related  
Isramco, Inc. ISRL Nasdaq 08/16/04 2,639,853 Company and Auditor Restructuring, Assets or Inventory    
Pegasus Communications Corporation PGTVE Nasdaq 08/16/04 12,323,000 Unknown Cost or Expense    
Transpro, Inc. TPR Amex 08/16/04 7,367,000 Unknown Revenue    
Warwick Valley Telephone Company WWVYE Nasdaq 08/16/04 5,401,780 Other Revenue    
MetroCorp Bancshares, Inc. MCBI Nasdaq 08/17/04 7,235,000 Company Revenue Cost or Expense  
Golden Enterprises, Inc. GLDC Nasdaq 08/18/04 11,852,830 Auditor Cost or Expense    
UniSource Energy Corporation UNS NYSE 08/23/04 35,113,000 Company Revenue    
Centennial Communications Corporation CYCL Nasdaq 08/31/04 104,366,000 Company and Auditor Other Revenue  
Implant Services Corporation IMX Amex 09/01/04 10,962,703 Auditor Securities Related    
Kookmin Bank KB NYSE 09/01/04 306,650,000 Other Acquisition or Merger Cost or Expense Securities Related
Veritas DGC Inc. VTS NYSE 09/01/04 34,895,000 Company Cost or Expense    
Riverstone Networks, Inc. RSTN OTC 09/02/04 127,247,000 Company Revenue    
Canyon Resources Corporation CAU Amex 09/08/04 28,557,500 Company Restructuring, Assets or Inventory Cost or Expense  
Cardinal Health, Inc. CAH NYSE 09/13/04 434,700,000 SEC Revenue Cost or Expense Other
Digimarc Corporation DMRC Nasdaq 09/13/04 20,371,000 Company Cost or Expense    
Global Crossing Ltd. GLBCE Nasdaq 09/13/04 22,000,000 Company Cost or Expense    
Rag Shops, Inc. RAGS Nasdaq 09/13/04 4,797,983 Unknown Cost or Expense    
The Pantry, Inc. PTRY Nasdaq 09/13/04 21,102,000 Company Reclassification    
Quality Dining, Inc. QDIN Nasdaq 09/15/04 10,212,000 Company Securities Related    
Aerosonic Corporation AIM Amex 09/16/04 3,921,019 Other Cost or Expense    
Netopia, Inc. NTPAE Nasdaq 09/16/04 24,748,000 Company Revenue    
Williams Companies Inc. WMB NYSE 09/16/04 529,525,000 Unknown Reclassification    
Flow International Corporation FLOW Nasdaq 09/20/04 15,916,000 Company Reclassification Cost or Expense  
Stonepath Group, Inc. STG Amex 09/20/04 41,352,332 Company Cost or Expense    
Tefron Ltd. TFR NYSE 09/20/04 15,603,904 Company and Auditor Restructuring, Assets or Inventory    
Dynegy Inc. DYN NYSE 09/22/04 504,000,000 Company and Auditor Restructuring, Assets or Inventory Cost or Expense  
Municipal Mortgage & Equity, LLC MMA NYSE 09/23/04 35,267,697 Company Cost or Expense    
Intelligroup, Inc. ITIGE Nasdaq 09/24/04 35,103,000 Company Other Revenue  
Edelbrock Corporation EDEL Nasdaq 09/28/04 5,637,000 Company Cost or Expense    
Acceris Communications Inc. ACRS OTC 09/29/04 19,261,000 Auditor Securities Related    
Energy West, Inc. EWST Nasdaq 09/29/04 2,598,506 Auditor Reclassification    
IMPAC Medical Systems, Inc. IMPCE Nasdaq 09/29/04 9,933,000 Auditor Revenue    
PDI, Inc. PDII Nasdaq 09/29/04 14,933,000 Company Cost or Expense    
UIL Holdings Corporation UIL NYSE 09/29/04 14,593,000 Company Securities Related    
Ceridian Corporation CEN NYSE 09/30/04 150,642,000 Company Cost or Expense    
Ship Finance International Ltd. SFL NYSE 09/30/04 74,610,946 Auditor Cost or Expense Reclassification  
Axesstel, Inc AFT Amex 10/05/04 22,325,978 Company Cost or Expense    
CyGene Laboratories, Inc. CYGE OTC 10/07/04 42,712,579 Unknown Securities Related    
ACR Group, Inc. ACRG OTC 10/08/04 11,030,000 Company Securities Related    
Computer Horizons Corporation CHRZ Nasdaq 10/08/04 30,931,000 Company Related Party Transaction    
SunTrust Banks, Inc. STI NYSE 10/11/04 283,502,000 Company Other    
AMB Property Corporation AMB NYSE 10/12/04 86,516,695 Company Cost or Expense    
Pegasus Communications Corporation PGTVE Nasdaq 10/12/04 12,323,000 Company Restructuring, Assets or Inventory    
BRE Properties, Inc. BRE NYSE 10/13/04 51,330,000 Company and Auditor Cost or Expense    
Analogic Corporation ALOGE Nasdaq 10/14/04 13,546,000 Company Revenue    
Centerplate, Inc. CVP Amex 10/14/04 22,524,992 SEC Securities Related    
Morgan Stanley MWD NYSE 10/14/04 1,084,121,708 Company Cost or Expense    
IMCO Recycling Inc. IMF NYSE 10/19/04 15,186,000 Company and Auditor Acquisition or Merger Reclassification  
Sprint Corporation FON NYSE 10/19/04 1,443,400,000 Company Restructuring, Assets or Inventory Cost or Expense  
Washington Federal, Inc. WFSL Nasdaq 10/19/04 87,440,181 Company Securities Related    
Transmeta Corporation TMTA Nasdaq 10/20/04 175,487,000 Unknown Restructuring, Assets or Inventory    
First Industrial Realty Trust, Inc. FR NYSE 10/21/04 42,466,376 Company Cost or Expense    
D&E Communications, Inc. DECC Nasdaq 10/22/04 14,308,000 Company Securities Related    
Vail Banks, Inc. VAIL Nasdaq 10/25/04 5,471,864 Auditor Cost or Expense    
Flowserve Corporation FLS NYSE 10/26/04 55,429,000 Company Cost or Expense    
Intergraph Corporation INGR Nasdaq 10/27/04 35,398,000 Company Revenue    
Investors Financial Services Corporation IFIN Nasdaq 10/27/04 68,617,491 Company Cost or Expense    
NII Holdings, Inc. NIHD Nasdaq 10/27/04 79,196,000 Company Other    
SOURCECORP, Inc. SRCP Nasdaq 10/27/04 16,217,000 Company Revenue    
Island Pacific, Inc. IPI Amex 10/28/04 63,031,000 Company Revenue Cost or Expense Acquisition or Merger
Martha Stewart Living Omnimedia, Inc. MSO NYSE 10/28/04 49,698,000 Unknown Cost or Expense    
EMC Insurance Group, Inc. EMCI Nasdaq 10/29/04 11,561,870 Unknown Securities Related    
NovaDel Pharma Inc. NVD Amex 11/01/04 40,606,000 Auditor Securities Related    
Stillwater Mining Company SWC NYSE 11/01/04 90,714,000 Unknown Cost or Expense    
Blount International, Inc. BLT NYSE 11/02/04 47,292,000 Company Revenue    
Material Sciences Corporation MSC NYSE 11/02/04 14,448,000 Company Restructuring, Assets or Inventory Reclassification  
Western Wireless Corporation WCA Nasdaq 11/02/04 102,106,000 Company Cost or Expense    
Cephalon, Inc. CEPH Nasdaq 11/03/04 65,065,000 Company Cost or Expense    
DPL Inc. DPL NYSE 11/03/04 127,800,000 Employee Securities Related Cost or Expense  
Haggar Corporation HGGR Nasdaq 11/03/04 7,072,000 Unknown Other Related Party Transaction  
Presidential Life Corporation PLFE Nasdaq 11/03/04 29,444,050 Company Acquisition or Merger    
Terremark Worldwide, Inc. TWW Amex 11/03/04 39,100,568 Company Securities Related    
Time Warner Inc. TWX NYSE 11/03/04 4,722,300,000 SEC Acquisition or Merger    
Carrollton Bancorp CRRB Nasdaq 11/04/04 2,851,158 Company Cost or Expense    
E-Loan, Inc. EELN Nasdaq 11/04/04 68,291,000 Company Revenue Cost or Expense  
The Smith & Wollensky Restaurant Group, Inc. SWRG Nasdaq 11/04/04 9,841,596 Company Cost or Expense    
Emeritus Assisted Living ESC Amex 11/05/04 10,821,000 Company Cost or Expense    
Goodyear Tire & Rubber Company GT NYSE 11/05/04 177,900,000 Company Reclassification Cost or Expense Restructuring, Assets or Inventory
United PanAm Financial Corporation UPFC Nasdaq 11/05/04 18,385,000 Company Other    
Albany Molecular Research, Inc. AMRI Nasdaq 11/08/04 32,183,000 Company Securities Related    
Blonder Tongue Laboratories, Inc. BDR Amex 11/08/04 8,015,000 Company Restructuring, Assets or Inventory    
Symbol Technologies, Inc. SBL NYSE 11/08/04 241,402,000 Company Revenue Restructuring, Assets or Inventory  
CGI Group Inc. GIB NYSE 11/09/04 441,573,512 Company Acquisition or Merger    
Hercules Inc. HPC NYSE 11/09/04 110,500,000 Other Cost or Expense    
IMPAX Laboratories, Inc. IPXL Nasdaq 11/09/04 62,417,454 Company Revenue Cost or Expense  
Lamar Advertising Company LAMR Nasdaq 11/09/04 104,945,008 Company and Auditor Restructuring, Assets or Inventory Cost or Expense  
Mayor's Jewelers, Inc. MYR Amex 11/09/04 95,582,537 Company Securities Related    
Register.com, Inc. RCOM Nasdaq 11/09/04 25,056,000 Company Cost or Expense    
Vintage Petroleum, Inc. VPI NYSE 11/09/04 66,888,000 Unknown Securities Related    
Compass Minerals International, Inc. CMP NYSE 11/10/04 32,323,129 Company Cost or Expense    
FIND/SVP, Inc. FSVP OTC 11/10/04 21,502,585 Company Securities Related    
Hanover Direct, Inc. HNV Amex 11/10/04 32,585,000 Company Revenue    
Laidlaw International, Inc. LI NYSE 11/10/04 104,100,000 Unknown Cost or Expense    
Vital Images, Inc. VTAL Nasdaq 11/10/04 12,482,797 Company Revenue    
Telewest Global, Inc. TLWT Nasdaq 11/11/04 245,000,000 Company Reclassification Cost or Expense  
West Marine, Inc. WMAR Nasdaq 11/11/04 21,229,000 Company and Auditor Cost or Expense    
Applied Imaging Corporation AICX Nasdaq 11/15/04 4,772,000 Company Revenue    
Autobytel, Inc. ABTL Nasdaq 11/15/04 44,049,000 Company Revenue Cost or Expense  
Bally Total Fitness Holding Corporation BFT NYSE 11/15/04 33,268,395 Company Revenue Other  
Carver Bancorp, Inc. CNY Amex 11/15/04 2,504,747 Unknown Securities Related Restructuring, Assets or Inventory  
Electronic Data Systems Corporation EDS NYSE 11/15/04 523,000,000 Auditor Cost or Expense Revenue  
Integrity Bancshares, Inc. ITYC OTC 11/15/04 4,293,193 Unknown Other    
MDC Partners Inc. MDCAE Nasdaq 11/15/04 22,207,229 Auditor Securities Related Cost or Expense Revenue
TurboChef Technologies, Inc. TCF Amex 11/15/04 80,030,949 Company Revenue    
Integrity Financial Corporation IFCB Nasdaq 11/16/04 5,075,588 Company Other    
Motorcar Parts of America, Inc. MPAA OTC 11/16/04 8,590,828 SEC Revenue    
Petroleum Geo-Services ASA PGEOY OTC 11/16/04 20,000,000 Auditor Revenue Restructuring, Assets or Inventory Cost or Expense
BearingPoint, Inc. BE NYSE 11/18/04 197,039,303 Company Revenue    
Tri-Valley Corporation TIV Amex 11/19/04 22,123,363 Company Revenue    
Willamette Valley Vineyards, Inc. WVVI Nasdaq 11/19/04 4,580,883 SEC Cost or Expense    
VirtGame Corporation VTGI OTC 11/22/04 33,472,827 Company Revenue    
CKE Restaurants, Inc. CKR NYSE 11/23/04 71,417,000 Company and Auditor Cost or Expense Restructuring, Assets or Inventory  
Houston Exploration Company THX NYSE 11/23/04 28,486,000 Company Reclassification    
PDC Innovative Industries, Inc. PDCN OTC 11/23/04 58,930,000 SEC Acquisition or Merger    
Aspen Technology, Inc AZPNE Nasdaq 11/24/04 42,153,000 Company Revenue    
UGI Corporation UGI NYSE 11/29/04 52,600,000 Company Cost or Expense    
Inverness Medical Innovations, Inc. IMA Amex 12/02/04 20,942,000 Unknown Cost or Expense    
Pegasus Communications Corporation PGTVE Nasdaq 12/02/04 12,323,000 Company Restructuring, Assets or Inventory    
Bindview Corporation BVEWE Nasdaq 12/06/04 47,889,000 Company Revenue    
McRae Industries, Inc. MRIA Amex 12/07/04 2,768,499 Company Restructuring, Assets or Inventory    
King Pharmaceuticals, Inc. KG NYSE 12/08/04 241,803,000 Company and Auditor Cost or Expense    
ViryaNet, Ltd. VRYA Nasdaq 12/09/04 4,981,749 Company and Auditor Revenue    
Analogic Corporation ALOGE Nasdaq 12/13/04 13,464,000 Company Revenue    
Carmike Cinemas, Inc. CKECE Nasdaq 12/14/04 12,601,000 Company Cost or Expense Reclassification  
Integrated Electrical Services, Inc. IES NYSE 12/14/04 38,665,537 Company Revenue Cost or Expense Restructuring, Assets or Inventory
Peoples Energy Corporation PGL NYSE 12/14/04 37,993,000 Company Other    
United Retail Group, Inc. URGI Nasdaq 12/14/04 12,869,947 Company and Auditor Cost or Expense    
MFRI, Inc. MFRI Nasdaq 12/15/04 5,234,000 Company Reclassification    
Darden Restaurants, Inc. DRI NYSE 12/16/04 163,400,000 Company and Auditor Cost or Expense    
Federal National Mortgage Association FNM NYSE 12/16/04 970,000,000 Other Securities Related    
Jack in the Box Inc. JBX NYSE 12/16/04 37,313,000 Company and Auditor Cost or Expense    
Scientific Learning Corporation SCILE Nasdaq 12/17/04 16,408,039 Company and Auditor Revenue    
ABM Industries Inc. ABM NYSE 12/20/04 49,785,000 Company Other Restructuring, Assets or Inventory  
Asyst Technologies, Inc. ASYTE Nasdaq 12/20/04 47,553,000 Company Cost or Expense Revenue  
Flow International Corporation FLOW Nasdaq 12/20/04 15,950,000 Company Reclassification Securities Related  
Granite City Food & Brewery Ltd. GCFB Nasdaq 12/20/04 4,132,933 SEC Securities Related    
Brinker International, Inc. EAT NYSE 12/22/04 96,471,000 Company and Auditor Cost or Expense Restructuring, Assets or Inventory  
Telephone and Data Systems, Inc. TDS Amex 12/22/04 57,823,000 Company Reclassification    
United States Cellular Corporation USM Amex 12/22/04 87,125,000 Company Reclassification    
Valley Commerce Bancorp VCBP OTC 12/22/04 2,110,206 Company Restructuring, Assets or Inventory    
Alaska Air Group, Inc. ALK NYSE 12/23/04 26,932,000 Company Revenue    
BakBone Software, Inc. BKBOE OTC 12/23/04 64,523,199 Company and Auditor Securities Related    
Genius Products, Inc. GNPI OTC 12/23/04 28,000,009 Company Revenue    
NATCO Group Inc. NTG NYSE 12/23/04 16,042,000 Company Reclassification    
TeleTech Holdings Inc. TTEC Nasdaq 12/30/04 76,109,000 SEC Cost or Expense    
Krispy Kreme Doughnuts, Inc. KKD NYSE 01/04/05 63,351,000 Company Acquisition or Merger    
NDCHealth Corporation NDC NYSE 01/05/05 35,987,000 SEC Restructuring, Assets or Inventory    
Savient Pharmaceuticals, Inc. SVNT Nasdaq 01/05/05 60,545,000 Company Revenue    
Brocade Communications Systems, Inc. BRCD Nasdaq 01/06/05 271,767,000 Company Securities Related    
PeopleSupport, Inc. PSPT Nasdaq 01/11/05 18,946,000 Company and Auditor Cost or Expense    
Volt Information Sciences, Inc. VOL NYSE 01/11/05 15,291,000 Company Revenue    
PEMSTAR, Inc. PMTRE Nasdaq 01/13/05 45,154,000 Company Other    
Terex Corporation TEX NYSE 01/13/05 51,100,000 Company Related Party Transaction    
Mitek Systems, Inc. MITK OTC 01/14/05 11,841,862 Company Securities Related    
Embarcadero Technologies, Inc. EMBTE Nasdaq 01/18/05 25,982,000 Company Revenue    
Ferro Corporation FOE NYSE 01/18/05 42,235,000 Company Revenue    
Hollinger International, Inc. HLR NYSE 01/18/05 90,486,000 Unknown Cost or Expense Securities Related  
Cardinal Financial Corporation CFNL Nasdaq 01/19/05 18,830,000 Unknown Acquisition or Merger    
Collectors Universe, Inc. CLCT Nasdaq 01/19/05 7,571,000 Company Restructuring, Assets or Inventory    
PlanetLink Communications, Inc. PLKC OTC 01/19/05 209,369,558 Company Other    
Rubio's Restaurants, Inc. RUBO Nasdaq 01/19/05 9,679,000 Company and Auditor Cost or Expense    
Bandag, Inc. BDG NYSE 01/20/05 19,707,000 Company Acquisition or Merger    
K-tel International, Inc. KTEL OTC 01/20/05 13,654,000 Unknown Other    
Total Entertainment Restaurant Corporation TENT Nasdaq 01/24/05 10,392,639 Other Cost or Expense    
Brocade Communications Systems, Inc. BRCD Nasdaq 01/25/05 271,767,000 Company Securities Related    
ILOG S.A. ILOG Nasdaq 01/25/05 18,722,000 Company Cost or Expense    
Northeast Utilities NU NYSE 01/25/05 129,278,505 Unknown Securities Related    
Lone Star Steakhouse & Saloon, Inc. STAR Nasdaq 01/26/05 22,211,000 Unknown Cost or Expense    
Comstock Resources, Inc. CRK NYSE 01/27/05 37,356,000 Company Restructuring, Assets or Inventory    
Siebel Systems, Inc. SEBL Nasdaq 01/27/05 512,963,000 Company Cost or Expense    
Wendy's International, Inc. WEN NYSE 01/27/05 114,596,000 Company and Auditor Cost or Expense    
Ashland, Inc. ASH NYSE 01/28/05 74,000,000 Auditor Cost or Expense    
Tripath Technology, Inc. TRPH Nasdaq 01/28/05 51,950,000 Company Revenue    
Ceridian Corporation CEN NYSE 01/31/05 150,662,000 Company Securities Related Revenue Cost or Expense
Champps Entertainment, Inc. CMPP Nasdaq 01/31/05 12,888,000 Company Cost or Expense    
I/OMagic Corporation IOMG OTC 01/31/05 4,529,672 Company Revenue    
MeadWestvaco Corporation MWV NYSE 01/31/05 205,900,000 Company Cost or Expense    
Navistar International Corporation NAV NYSE 01/31/05 76,300,000 Company Restructuring, Assets or Inventory    
The Pep Boys - Manny, Moe & Jack PBY NYSE 01/31/05 55,185,000 Company Cost or Expense    
Visteon Corporation VC NYSE 01/31/05 125,600,000 Company Cost or Expense Restructuring, Assets or Inventory Other
CEC Entertainment, Inc. CEC NYSE 02/01/05 37,451,000 Company Cost or Expense    
Allis-Chalmers Energy, Inc. ALY Amex 02/03/05 17,789,000 Company Acquisition or Merger    
Dot Hill Systems Corporation HILL Nasdaq 02/03/05 45,717,000 Company Cost or Expense Restructuring, Assets or Inventory  
Ingles Markets, Inc. IMKT Nasdaq 02/03/05 24,217,776 SEC Cost or Expense    
Maxtor Corporation MXO NYSE 02/03/05 251,595,181 Company Cost or Expense Restructuring, Assets or Inventory  
Royal Dutch Petroleum Company RD NYSE 02/03/05 2,023,212,126 SEC Restructuring, Assets or Inventory    
Shell Transport and Trading Company, PLC SC NYSE 02/03/05 1,604,150,454 SEC Restructuring, Assets or Inventory    
Target Corporation TGT NYSE 02/03/05 885,553,006 Company and Auditor Cost or Expense Securities Related  
WebMethods, Inc. WEBM Nasdaq 02/03/05 53,103,000 Company Revenue Cost or Expense  
Hypercom Corporation HYC NYSE 02/04/05 52,391,115 Company Cost or Expense    
UGI Corporation UGI NYSE 02/04/05 52,543,000 Company Cost or Expense    
Flowserve Corporation FLS NYSE 02/07/05 55,700,000 Company Cost or Expense    
UbiquiTel Inc. UPCS Nasdaq 02/07/05 98,644,000 Company Cost or Expense    
BRE Properties, Inc. BRE NYSE 02/08/05 51,330,000 Company Cost or Expense    
CECO Environmental Corp CECE Nasdaq 02/08/05 9,993,260 Company Revenue    
Taubman Centers, Inc. TCO NYSE 02/08/05 49,791,718 Company Cost or Expense    
UTStarcom, Inc. UTSI Nasdaq 02/08/05 132,949,000 Company Cost or Expense    
Applebee's International, Inc. APPB Nasdaq 02/09/05 82,375,000 Company Cost or Expense    
Big 5 Sporting Goods Corporation BGFV Nasdaq 02/09/05 22,792,000 Company Cost or Expense    
Borders Group Inc BGP NYSE 02/09/05 77,900,000 Company Cost or Expense    
CIGNA Corporation CI NYSE 02/09/05 132,726,000 Company Securities Related    
URS Corporation URS NYSE 02/09/05 44,823,000 Company Other    
H.B. Fuller Company FUL NYSE 02/10/05 28,962,240 Company Other    
AnnTaylor Stores Corporation ANN NYSE 02/11/05 72,933,000 Company Cost or Expense    
Buca, Inc. BUCA Nasdaq 02/11/05 20,180,235 Company Cost or Expense    
Friedman Industries, Inc. FRD Amex 02/11/05 7,736,885 Company Restructuring, Assets or Inventory    
Kmart Holding Corporation KMRT Nasdaq 02/11/05 101,400,000 SEC Securities Related    
Wild Oats Markets, Inc. OATS Nasdaq 02/11/05 28,554,000 Company Other Restructuring, Assets or Inventory  
Data I/O Corporation DAIO Nasdaq 02/14/05 8,550,000 Company Restructuring, Assets or Inventory    
EPlus Inc. PLUS Nasdaq 02/14/05 9,433,250 Company Cost or Expense    
MAIR Holdings, Inc. MAIR Nasdaq 02/14/05 21,050,000 Company Cost or Expense    
Molex Inc. MOLXE Nasdaq 02/14/05 190,509,000 Company Other Cost or Expense Restructuring, Assets or Inventory
OfficeMax, Inc. OMX NYSE 02/14/05 92,956,000 Company Revenue    
Seacoast Banking Corporation of Florida SBCF Nasdaq 02/14/05 15,692,505 Auditor Securities Related    
Abercrombie & Fitch Company ANF NYSE 02/15/05 95,110,000 Company Cost or Expense    
American Petroleum Group, Inc. AMPE OTC 02/15/05 5,401,000 Company Securities Related Other  
Career Education Corporation CECO Nasdaq 02/15/05 105,195,000 Unknown Revenue    
CFC International, Inc. CFCI Nasdaq 02/15/05 4,612,655 Company Other    
Crown Castle International Corporation CCI NYSE 02/15/05 223,601,000 Company and Auditor Cost or Expense    
Nordstrom, Inc. JWN NYSE 02/15/05 139,197,000 SEC Cost or Expense    
Sears, Roebuck & Company S NYSE 02/15/05 216,700,000 SEC Reclassification Cost or Expense  
Benihana Inc. BNHNA, BNHN Nasdaq 02/16/05 10,188,000 SEC Cost or Expense    
Datastream Systems, Inc. DSTM Nasdaq 02/16/05 20,153,000 Company Revenue    
Starbucks Corporation SBUX Nasdaq 02/16/05 414,031,000 Company Cost or Expense    
The Mills Corporation MLS NYSE 02/16/05 55,323,000 Company Related Party Transaction Cost or Expense  
Too, Inc. TOO NYSE 02/16/05 34,955,000 Company Cost or Expense    
CBRL Group, Inc. CBRL Nasdaq 02/17/05 53,816,998 Company Cost or Expense    
Denny's Corporation DNYY OTC 02/17/05 90,219,000 Company Cost or Expense    
Design Within Reach, Inc. DWRI Nasdaq 02/17/05 14,706,000 Auditor Restructuring, Assets or Inventory    
Motorcar Parts of America, Inc. MPAA OTC 02/17/05 8,599,969 SEC Revenue Cost or Expense  
Nextel Communications Inc. NXTL Nasdaq 02/17/05 1,139,000,000 Company Cost or Expense    
INVESTools, Inc. IED Amex 02/18/05 44,971,000 Company and Auditor Revenue    
Toys "R" Us, Inc. TOY NYSE 02/18/05 218,100,000 Company Cost or Expense    
Wild Oats Markets, Inc. OATS Nasdaq 02/18/05 28,554,000 Company Cost or Expense    
Systemax Inc. SYX NYSE 02/21/05 35,500,000 Company Restructuring, Assets or Inventory    
A.C. Moore Arts & Crafts, Inc. ACMR Nasdaq 02/22/05 20,209,000 Company Cost or Expense    
Ampex Corporation AEXCA OTC 02/22/05 3,901,223 SEC Other    
Chiron Corporation CHIR Nasdaq 02/22/05 187,108,000 Company Revenue Cost or Expense  
Countrywide Financial Corporation CFC NYSE 02/22/05 610,676,000 Auditor Securities Related    
Dominoís Pizza, Inc. DPZ NYSE 02/22/05 71,555,554 Company Cost or Expense    
Glimcher Realty Trust GRT NYSE 02/22/05 39,703,000 Company Revenue    
JAKKS Pacific, Inc. JAKK Nasdaq 02/22/05 32,256,000 SEC Acquisition or Merger    
Kohl's Corporation KSS NYSE 02/22/05 344,773,000 Company Cost or Expense    
RenaissanceRe Holdings Ltd RNR NYSE 02/22/05 71,950,688 Company Revenue    
The Gymboree Corporation GYMB Nasdaq 02/22/05 31,391,000 Company Cost or Expense    
Big Lots, Inc. BLI NYSE 02/23/05 114,801,000 Company Cost or Expense    
Lowe's Companies, Inc. LOW NYSE 02/23/05 805,000,000 Company Cost or Expense    
Pacific Sunwear of California Inc. PSUN Nasdaq 02/23/05 77,464,000 SEC Cost or Expense    
Presidential Life Corporation PLFE Nasdaq 02/23/05 29,452,395 Company Securities Related    
Synagro Technologies, Inc. SYGR Nasdaq 02/23/05 20,020,183 Company Revenue    
The J. Jill Group, Inc. JILL Nasdaq 02/23/05 20,145,000 SEC Cost or Expense    
Calpine Corporation CPN NYSE 02/24/05 447,599,000 Unknown Other    
Industrial Distribution Group, Inc. IDGR Nasdaq 02/24/05 9,793,911 Company Cost or Expense    
Internap Network Services Corporation IIP Amex 02/24/05 338,199,000 Company Cost or Expense    
Limited Brands, Inc. LTD NYSE 02/24/05 417,234,000 Company Cost or Expense    
The Dress Barn, Inc. DBRN Nasdaq 02/24/05 30,491,000 Company Cost or Expense    
Bakers Footwear Group BKRS Nasdaq 02/25/05 5,147,601 Company Cost or Expense    
CVS Corporation CVS NYSE 02/25/05 418,600,000 SEC Cost or Expense    
SBA Communications Corporation SBAC Nasdaq 02/25/05 65,260,000 Company Cost or Expense    
American Tower Corporation AMT NYSE 02/28/05 230,158,000 Company Cost or Expense    
Brown Shoe Company, Inc. BWS NYSE 02/28/05 18,808,000 Company Cost or Expense    
Build-A-Bear Workshop, Inc. BBW NYSE 02/28/05 20,123,927 Company Cost or Expense    
Calton, Inc. CTON OTC 02/28/05 9,373,000 Company Other    
CAS Medical Systems, Inc. CAMY OTC 02/28/05 11,435,494 Company Cost or Expense    
GulfWest Energy Inc. GULF OTC 02/28/05 31,618,275 Company Securities Related    
Macrovision Corporation MVSN Nasdaq 02/28/05 51,341,000 Company Cost or Expense    
Midwest Banc Holdings, Inc. MBHI Nasdaq 02/28/05 18,439,000 Auditor Securities Related    
Providian Financial Corporation PVN NYSE 02/28/05 340,436,000 Company Securities Related    
Tractor Supply Company TSCO Nasdaq 02/28/05 40,914,000 SEC Cost or Expense    
Willbros Group Inc. WG NYSE 02/28/05 21,250,257 Company Cost or Expense Related Party Transaction Other
Curtiss-Wright Corporation CW NYSE 03/01/05 12,673,912 Company Cost or Expense    
Halliburton Company HAL NYSE 03/01/05 510,000,000 Company Cost or Expense    
Nektar Therapeutics NKTR Nasdaq 03/01/05 84,708,000 Company Reclassification    
Payless ShoeSource, Inc. PSS NYSE 03/01/05 68,020,000 Company Cost or Expense    
Red Robin Gourmet Burgers, Inc. RRGB Nasdaq 03/01/05 16,406,000 Company Cost or Expense    
Savannah Electric Power Co SZH NYSE 03/01/05 10,844,635 Unknown Revenue    
Talk America Holdings, Inc. TALK Nasdaq 03/01/05 27,813,000 SEC Reclassification Restructuring, Assets or Inventory  
American Eagle Outfitters, Inc AEOS Nasdaq 03/02/05 156,109,000 Company Cost or Expense    
Collins Industries, Inc. COLL Nasdaq 03/02/05 6,178,537 Unknown Cost or Expense    
Global Signal Inc. GSL NYSE 03/02/05 53,935,000 Company Cost or Expense    
Hot Topic, Inc. HOTT Nasdaq 03/02/05 47,875,000 Company Cost or Expense    
Jo-Ann Stores, Inc. JAS NYSE 03/02/05 22,887,000 Company Cost or Expense    
Main Street Restaurant Group Inc. MAIN Nasdaq 03/02/05 14,856,000 Company Cost or Expense    
New World Restaurant Group, Inc. NWRG OTC 03/02/05 9,842,414 Company Cost or Expense    
Regal Entertainment Group RGC NYSE 03/02/05 149,220,000 Unknown Revenue    
Shoe Pavilion, Inc. SHOE Nasdaq 03/02/05 6,909,000 Company Cost or Expense    
SpectraSite, Inc. SSI NYSE 03/02/05 51,957,000 Company Cost or Expense    
Charlotte Russe Holding, Inc. CHIC Nasdaq 03/03/05 21,985,105 Company Cost or Expense    
Deutsche Telekom AG DT NYSE 03/03/05 4,172,000,000 Company Cost or Expense    
Dollar General Corporation DG NYSE 03/03/05 332,068,000 Company Cost or Expense    
EGL, Inc. EAGL Nasdaq 03/03/05 52,595,000 Company Cost or Expense    
Friendly Ice Cream Corporation FRN Amex 03/03/05 7,637,000 Company Cost or Expense    
Hercules Inc. HPC NYSE 03/03/05 109,000,000 Company Cost or Expense    
Pride International, Inc. PDE NYSE 03/03/05 158,648,000 Company Cost or Expense Reclassification  
Ross Stores, Inc. ROST Nasdaq 03/03/05 148,464,000 Company Cost or Expense    
Saks, Inc. SKS NYSE 03/03/05 143,739,000 Company Revenue Cost or Expense  
Terex Corporation TEX NYSE 03/03/05 51,100,000 Company Restructuring, Assets or Inventory    
The Buckle, Inc. BKE NYSE 03/03/05 21,508,000 Company Cost or Expense    
The Children's Place Retail Stores, Inc. PLCE Nasdaq 03/03/05 28,611,000 Unknown Cost or Expense    
The SCO Group, Inc. SCOX Nasdaq 03/03/05 17,751,000 Company Securities Related    
The Warnaco Group, Inc. WRNC Nasdaq 03/03/05 46,422,928 Company Cost or Expense    
Crown Resources Corporation CRCE OTC 03/04/05 45,264,000 Company Securities Related    
Delphi Corporation DPH NYSE 03/04/05 555,242,000 Company Restructuring, Assets or Inventory Cost or Expense  
Duquesne Light Holdings, Inc. DQE NYSE 03/04/05 78,400,000 SEC Reclassification    
Office Depot, Inc. ODP NYSE 03/04/05 315,625,000 Company Cost or Expense    
The Cheesecake Factory Inc. CAKE Nasdaq 03/04/05 79,925,000 Company Cost or Expense    
Buffalo Wild Wings, Inc. BWLD Nasdaq 03/07/05 8,603,000 Company Cost or Expense    
Citrix Systems, Inc. CTXS Nasdaq 03/07/05 174,734,000 Unknown Securities Related    
Computer Network Technology Corp CMNT Nasdaq 03/07/05 27,981,000 Company Restructuring, Assets or Inventory    
NII Holdings, Inc. NIHD Nasdaq 03/07/05 85,815,000 Company Cost or Expense Restructuring, Assets or Inventory  
The Kroger Company KR NYSE 03/07/05 736,000,000 Company Cost or Expense    
Advent Software, Inc. ADVS Nasdaq 03/08/05 32,661,000 Company Cost or Expense    
America West Holdings Corporation AWA NYSE 03/08/05 62,372,000 Company Securities Related    
Harold's Stores, Inc. HLD Amex 03/08/05 17,644,000 Company Cost or Expense    
MBIA, Inc. MBI NYSE 03/08/05 140,442,217 Company Securities Related    
BJ's Restaurants, Inc. BJRI Nasdaq 03/09/05 21,666,000 Unknown Cost or Expense    
Blockbuster, Inc. BBI NYSE 03/09/05 183,700,000 Company Cost or Expense    
Books-A-Million, Inc. BAMM Nasdaq 03/09/05 16,922,000 Company Cost or Expense    
Coldwater Creek Inc. CWTR Nasdaq 03/09/05 60,495,000 Company Cost or Expense    
Gander Mountain Company GMTN Nasdaq 03/09/05 14,235,000 SEC Cost or Expense    
Interlink Electronics, Inc. LINK Nasdaq 03/09/05 13,692,000 Company Revenue Restructuring, Assets or Inventory  
7-Eleven, Inc. SE NYSE 03/10/05 130,510,000 Company Cost or Expense    
Credit Acceptance Corporation CACC Nasdaq 03/10/05 39,457,287 Company Cost or Expense    
Linens'n Things, Inc. LIN NYSE 03/10/05 45,685,000 Company Cost or Expense Reclassification  
Marlin Business Services Corporation MRLN Nasdaq 03/10/05 11,842,236 Company Revenue    
Nabi Biopharmaceuticals NABI Nasdaq 03/10/05 59,530,000 Company Restructuring, Assets or Inventory    
Ramco-Gershenson Properties Trust RPT NYSE 03/10/05 16,877,000 Company Cost or Expense    
Sipex Corporation SIPX Nasdaq 03/10/05 33,707,000 Company Revenue    
Stage Stores, Incorporated STGS Nasdaq 03/10/05 18,311,000 Company Cost or Expense    
The Sports Authority, Inc. TSA NYSE 03/10/05 26,412,279 Company Cost or Expense    
AirNet Communications Corporation ANCC Nasdaq 03/11/05 12,476,113 Company Securities Related    
Flagstar Bancorp, Inc. FBC NYSE 03/11/05 63,899,000 Company Securities Related Revenue  
Nextel Partners, Inc. NXTP Nasdaq 03/11/05 304,985,000 Company Cost or Expense    
North American Scientific Inc. NASI Nasdaq 03/11/05 16,256,775 Company Acquisition or Merger    
Service Corporation International SCI NYSE 03/11/05 317,751,000 Company Revenue Cost or Expense  
The Phoenix Companies, Inc. PNX NYSE 03/11/05 100,800,000 Unknown Securities Related    
USEC, Inc. USU NYSE 03/11/05 86,000,000 Company Revenue Cost or Expense  
Baxter International Inc. BAX NYSE 03/14/05 623,000,000 Company Cost or Expense    
Chordiant Software, Inc. CHRD Nasdaq 03/14/05 74,745,000 Company Other    
Coeur d'Alene Mines Corporation CDE NYSE 03/14/05 239,985,000 Company Securities Related    
Countrywide Financial Corporation CFC NYSE 03/14/05 610,676,000 Company Securities Related    
IWO Holdings, Inc. IWHD OTC 03/14/05 5,000,005 Company Cost or Expense    
Pulitzer Inc. PTZ NYSE 03/14/05 22,138,000 Company Reclassification    
United Rentals, Inc. URI NYSE 03/14/05 109,792,632 Company Cost or Expense    
AMCOL International Corporation ACO NYSE 03/15/05 30,769,482 Company Cost or Expense Other  
Aspen Technology, Inc AZPNE Nasdaq 03/15/05 42,639,000 Company Revenue    
Autobytel, Inc. ABTLE Nasdaq 03/15/05 41,905,848 Company Revenue Cost or Expense  
Cache, Inc. CACH Nasdaq 03/15/05 16,004,000 Company Cost or Expense    
Cato Corporation CTR NYSE 03/15/05 21,195,426 Company Cost or Expense    
CharterMac CHC Amex 03/15/05 55,147,000 Unknown Acquisition or Merger    
Clean Harbors, Inc. CLHB Nasdaq 03/15/05 18,072,000 Company Cost or Expense    
Covansys Corporation CVNS Nasdaq 03/15/05 29,971,000 Company Cost or Expense    
Edge Petroleum EPEX Nasdaq 03/15/05 17,692,122 Company Cost or Expense    
Fiberstars, Inc. FBST Nasdaq 03/15/05 7,269,000 Unknown Securities Related    
Harris & Harris Group, Inc. TINY Nasdaq 03/15/05 17,248,845 Company Other    
Retail Ventures Inc. RVI NYSE 03/15/05 36,164,000 Company Cost or Expense    
United Mobile Homes Inc. UMH Amex 03/15/05 9,248,171 Company Securities Related    
WatchGuard Technologies, Inc. WGRD Nasdaq 03/15/05 33,717,000 Company and Auditor Reclassification Cost or Expense Revenue
Zi Corporation ZICA Nasdaq 03/15/05 41,373,309 Company Securities Related    
Alcan Inc. AL NYSE 03/16/05 370,037,313 Company Acquisition or Merger    
Apex Silver Mines Ltd. SIL Amex 03/16/05 47,681,043 Company Cost or Expense Restructuring, Assets or Inventory  
Bowne & Company, Inc. BNE NYSE 03/16/05 35,355,150 Company Cost or Expense    
Eastman Kodak Company EK NYSE 03/16/05 286,800,000 Company Cost or Expense    
El Paso Corporation EP NYSE 03/16/05 639,000,000 Company and Auditor Restructuring, Assets or Inventory    
Fossil, Inc. FOSL Nasdaq 03/16/05 74,462,000 Company Cost or Expense    
General Motors Corporation GM NYSE 03/16/05 567,000,000 Company Restructuring, Assets or Inventory Cost or Expense Revenue
Goody's Family Clothing Inc. GDYS Nasdaq 03/16/05 32,917,000 Unknown Cost or Expense    
Grant Prideco, Inc. GRP NYSE 03/16/05 126,091,000 Company Revenue    
Luby's Inc. LUB NYSE 03/16/05 26,671,000 Company Cost or Expense    
Outback Steakhouse, Inc. OSI NYSE 03/16/05 77,604,000 Company Cost or Expense Reclassification  
S&K Famous Brands, Inc. SKFB Nasdaq 03/16/05 2,657,000 Company Cost or Expense    
Sterling Bancorp STL NYSE 03/16/05 18,926,688 Unknown Cost or Expense Other  
The Allied Defense Group, Inc. ADG Amex 03/16/05 5,609,351 Auditor Securities Related    
Visteon Corporation VC NYSE 03/16/05 125,600,000 Company Cost or Expense    
Brigham Exploration Company BEXP Nasdaq 03/17/05 43,166,000 Company and Auditor Cost or Expense    
Cost Plus, Inc. CPWM Nasdaq 03/17/05 21,914,000 Company Cost or Expense    
Interpool, Inc. IPX NYSE 03/17/05 33,193,000 Company and Auditor Securities Related    
Kirkland's Inc. KIRK Nasdaq 03/17/05 19,290,000 Company Cost or Expense    
P.F. Chang's China Bistro, Inc. PFCB Nasdaq 03/17/05 26,575,000 Company and Auditor Cost or Expense    
Rite Aid Corporation RAD NYSE 03/17/05 634,062,000 Company Cost or Expense    
The AES Corporation AES NYSE 03/17/05 660,000,000 Company Cost or Expense Reclassification Other
ViryaNet, Ltd. VRYA Nasdaq 03/17/05 4,888,062 Company Revenue    
California Pizza Kitchen, Inc. CPKI Nasdaq 03/18/05 19,596,000 Company Cost or Expense    
The Oilgear Company OLGR Nasdaq 03/18/05 2,018,501 Company Other    
World Fuel Services Corporation INT NYSE 03/18/05 23,454,000 Company Revenue Cost or Expense  
Infodata Systems Inc. INFD OTC 03/21/05 5,303,000 Company Revenue    
New Brunswick Scientific Company, Inc. NBSC Nasdaq 03/21/05 8,990,000 Unknown Securities Related    
Walgreen Company WAG NYSE 03/21/05 1,029,600,000 Company Cost or Expense    
Checkers Drive-In Restaurants, Inc. CHKR Nasdaq 03/22/05 12,266,000 Company Cost or Expense    
Family Dollar Stores, Inc. FDO NYSE 03/22/05 168,361,000 Company Cost or Expense    
Fred's Inc. FRED Nasdaq 03/22/05 39,532,000 Company Cost or Expense    
The Bombay Company, Inc. BBA NYSE 03/22/05 35,939,000 Company Cost or Expense    
Empire Financial Holding Company EFH Amex 03/23/05 3,945,922 Company Securities Related    
NetSol Technologies, Inc. NTWK Nasdaq 03/23/05 15,642,430 Company Restructuring, Assets or Inventory Cost or Expense  
The Finish Line, Inc. FINL Nasdaq 03/23/05 49,903,000 Company Cost or Expense    
ConAgra Foods, Inc. CAG NYSE 03/24/05 520,200,000 Company Cost or Expense    
Genesco Inc. GCO NYSE 03/24/05 26,377,000 Company Cost or Expense    
Solectron Corporation SLR NYSE 03/24/05 977,100,000 Company Cost or Expense    
Worldwide Restaurant Concepts, Inc. SZ NYSE 03/24/05 27,648,000 Company Cost or Expense    
First Industrial Realty Trust, Inc. FR NYSE 03/28/05 42,466,000 Company Cost or Expense    
Larrea Biosciences Corporation LRRA OTC 03/28/05 19,483,415 Unknown Acquisition or Merger    
McCormick & Schmick's Seafood Restaurants, Inc. MSSR Nasdaq 03/28/05 13,959,000 Company Cost or Expense    
Penton Media, Inc. PTON OTC 03/28/05 34,489,000 Unknown Cost or Expense Other  
The Rowe Companies ROW Amex 03/28/05 13,274,000 Company Cost or Expense    
Heritage Bankshares, Inc. HBKS OTC 03/29/05 1,766,778 Unknown Securities Related    
Lingo Media Inc. LNGMF OTC 03/29/05 23,992,239 Company Revenue    
CSK Auto Corporation CAO NYSE 03/30/05 45,494,000 Company Cost or Expense    
Nara Bancorp, Inc. NARA Nasdaq 03/30/05 24,669,721 Company Related Party Transaction    
Navigant International, Inc. FLYR Nasdaq 03/30/05 19,840,000 Company Acquisition or Merger Cost or Expense  
Protein Polymer Technologies, Inc. PPTI OTC 03/30/05 40,294,220 Auditor Securities Related    
Steelcase Inc. SCS NYSE 03/30/05 148,200,000 Company Cost or Expense Securities Related  
Dick's Sporting Goods, Inc. DKS NYSE 03/31/05 49,054,000 Company Cost or Expense    
Elamex, S.A. de C.V. ELAM Nasdaq 03/31/05 7,502,561 Unknown Restructuring, Assets or Inventory    
Grill Concepts, Inc. GRIL Nasdaq 03/31/05 5,608,541 Company Revenue Cost or Expense  
Origen Financial, Inc. ORGN Nasdaq 03/31/05 25,016,254 Auditor Restructuring, Assets or Inventory    
Pemco Aviation Group, Inc. PAGI Nasdaq 03/31/05 4,411,000 Company Cost or Expense    
The Allied Defense Group, Inc. ADG Amex 03/31/05 5,609,351 Auditor Securities Related    
Burke Mills, Inc. BMLS OTC 04/01/05 2,741,000 Company Cost or Expense    
Dave & Busterís, Inc. DAB NYSE 04/01/05 16,540,000 Company Cost or Expense    
Diedrich Coffee, Inc. DDRX Nasdaq 04/01/05 5,368,000 Company Cost or Expense    
National R.V. Holdings, Inc. NVH NYSE 04/01/05 10,339,000 SEC Cost or Expense Revenue  
Star Buffet, Inc. STRZ Nasdaq 04/01/05 2,950,000 Company Cost or Expense    
Back Yard Burgers, Inc. BYBI Nasdaq 04/04/05 5,096,000 Company Cost or Expense    
Christopher & Banks Corporation CBK NYSE 04/04/05 36,825,000 Company Cost or Expense Reclassification  
Foamex International, Inc. FMXI Nasdaq 04/04/05 24,444,000 Company Cost or Expense    
Burlington Coat Factory BCF NYSE 04/05/05 44,750,045 Company Cost or Expense    
RADVISION Ltd. RVSN Nasdaq 04/06/05 21,399,000 Company Cost or Expense    
Signet Group plc SIG NYSE 04/06/05 173,760,000 Company Revenue Cost or Expense  
El Paso Corporation EP NYSE 04/07/05 639,000,000 Unknown Cost or Expense    
Interleukin Genetics, Inc. ILGN OTC 04/07/05 23,482,642 Company Securities Related Cost or Expense  
NetGuru, Inc. NGRU Nasdaq 04/07/05 18,857,866 Company Securities Related Reclassification  
99 Cents Only Stores NDN NYSE 04/08/05 71,016,000 Company Cost or Expense    
Richardson Electronics, Ltd. RELL Nasdaq 04/08/05 17,299,000 Company Other    
Sharper Image Corporation SHRP Nasdaq 04/08/05 16,290,060 Company Cost or Expense    
Internet Initiative Japan Inc. IIJI Nasdaq 04/10/05 76,624,000 SEC Securities Related    
Ruby Tuesday, Inc. RI NYSE 04/11/05 65,063,000 Company Cost or Expense    
Conversion Services International, Inc. CSII OTC 04/12/05 772,974,953 SEC Acquisition or Merger    
American Home Mortgage Investment Corporation AHM NYSE 04/13/05 40,886,000 Company Revenue    
Bluebook International, Inc. BBKH OTC 04/13/05 8,760,221 Company Cost or Expense    
Distribution and Service D&S Inc. DYS NYSE 04/13/05 108,666,667 SEC Other    
Gottschalks, Inc. GOT NYSE 04/13/05 13,352,000 Company Cost or Expense    
Regis Corporation RGS NYSE 04/13/05 44,770,000 Company Cost or Expense    
The Children's Place Retail Stores, Inc. PLCE Nasdaq 04/13/05 28,611,000 Company Cost or Expense    
CKE Restaurants, Inc. CKR NYSE 04/14/05 73,693,000 Company Cost or Expense    
Dollar Tree Stores, Inc. DLTR Nasdaq 04/14/05 111,802,000 SEC Cost or Expense    
The Menís Wearhouse, Inc. MW NYSE 04/14/05 37,223,000 Company Cost or Expense    
Vimpel-Communications VIP NYSE 04/14/05 204,090,000 Company Cost or Expense    
AaiPharma, Inc. AAII Nasdaq 04/15/05 28,565,000 Company Restructuring, Assets or Inventory    
Apogee Technology, Inc. ATA Amex 04/15/05 11,838,332 Auditor Revenue    
Global Matrechs, Inc. GMTH OTC 04/15/05 16,790,165 Company Securities Related    
MarkWest Hydrocarbon, Inc. MWP Amex 04/15/05 10,740,000 Company Related Party Transaction    
CSK Auto Corporation CAO NYSE 04/18/05 45,494,000 Company Cost or Expense    
Doral Financial Corporation DRL NYSE 04/19/05 111,070,048 Company Securities Related    
Taser International, Inc. TASR Nasdaq 04/19/05 63,951,739 Company Cost or Expense    
The Neiman Marcus Group, Inc. NMG NYSE 04/19/05 49,695,000 Company Cost or Expense    
BearingPoint, Inc. BE NYSE 04/20/05 197,039,303 Company Revenue Cost or Expense  
Ethan Allen Interiors Inc ETH NYSE 04/20/05 36,148,000 Company Cost or Expense    
Bradley Pharmaceuticals, Inc. BDY NYSE 04/21/05 18,410,000 Auditor Revenue    
Deb Shops, Inc. DEBS Nasdaq 04/21/05 13,753,000 Company Cost or Expense Securities Related  
R&G Financial Corporation RGF NYSE 04/25/05 51,364,805 Company and Auditor Securities Related    
The Wet Seal, Inc. WTSLA Nasdaq 04/25/05 36,672,903 Company Cost or Expense    
Coherent, Inc. COHR Nasdaq 04/26/05 31,112,000 Company Cost or Expense    
Interleukin Genetics, Inc. ILGN OTC 04/26/05 23,482,642 Company Securities Related Cost or Expense  
Kelly Services, Inc. KELYA Nasdaq 04/26/05 35,934,000 Company Cost or Expense    
SonicWALL, Inc. SNWL Nasdaq 04/26/05 67,998,000 Company Cost or Expense    
Airspan Networks, Inc. AIRN Nasdaq 04/27/05 37,880,759 Company Securities Related    
American Water Star, Inc AMW Amex 04/27/05 77,020,086 Company Securities Related    
Scor SCO NYSE 04/29/05 857,189,000 Company Cost or Expense Reclassification  
Superclick, Inc. SPCK OTC 04/29/05 25,226,574 SEC Acquisition or Merger    
American International Group, Inc. AIG NYSE 05/01/05 2,624,000,000 Company Revenue Reclassification Securities Related
Haverty Furniture Companies, Inc. HVT NYSE 05/02/05 22,913,000 Company and Auditor Cost or Expense    
World Fuel Services Corporation INT NYSE 05/02/05 23,977,000 Company Reclassification    
Carolina Group CG NYSE 05/03/05 68,100,000 Unknown Restructuring, Assets or Inventory    
CNA Financial Corporation CNA NYSE 05/03/05 256,000,000 Unknown Restructuring, Assets or Inventory    
Macromedia, Inc. MACR Nasdaq 05/03/05 81,860,000 Company Cost or Expense    
Maxtor Corporation MXO NYSE 05/04/05 251,595,181 Company Cost or Expense    
Photon Dynamics, Inc. PHTN Nasdaq 05/04/05 16,984,000 Company Revenue    
Radiation Therapy Services RTSX Nasdaq 05/04/05 23,630,000 Company Cost or Expense    
Whole Foods Market, Inc. WFMI Nasdaq 05/04/05 70,373,000 SEC Cost or Expense    
Cedar Fair, L.P. FUN NYSE 05/05/05 54,917,000 Company Cost or Expense    
CellStar Corporation CLSTE Nasdaq 05/05/05 20,367,000 Company Revenue    
Rent-Way, Inc. RWY NYSE 05/05/05 26,250,000 Company Reclassification Revenue  
W.P. Carey & Company LLC WPC NYSE 05/05/05 39,017,636 Company Cost or Expense    
Brightpoint, Inc. CELL NYSE 05/06/05 18,230,000 Company Revenue Cost or Expense  
General Electric Company GE NYSE 05/06/05 10,650,000,000 Company Securities Related    
MarkWest Energy Partners L.P. MWE Amex 05/06/05 10,677,000 Company Cost or Expense    
SEMCO Energy, Inc. SEN NYSE 05/06/05 28,494,000 Company Securities Related    
The Great Atlantic & Pacific Tea Company, Inc. GAP NYSE 05/06/05 39,810,889 Company and Auditor Cost or Expense    
Leap Wireless International, Inc. LEAP OTC 05/09/05 60,242,000 Unknown Cost or Expense Revenue  
May Department Stores Company MAY NYSE 05/09/05 298,400,000 Company Reclassification    
National Dentex Corporation NADX Nasdaq 05/09/05 5,558,070 Unknown Restructuring, Assets or Inventory    
Oppenheimer Holdings Inc. OPY NYSE 05/09/05 20,193,798 Company Cost or Expense    
Trikon Technologies, Inc. TRKN Nasdaq 05/09/05 15,755,000 Company Revenue Cost or Expense  
Central European Media Enterprises Ltd. CETV Nasdaq 05/10/05 35,145,000 Unknown Securities Related    
Indus International Inc. IINT Nasdaq 05/10/05 58,816,000 Company and Auditor Cost or Expense    
Outdoor Channel Holdings, Inc. OUTD Nasdaq 05/10/05 22,513,000 Company Cost or Expense    
Amkor Technology, Inc. AMKR Nasdaq 05/11/05 176,371,000 Unknown Reclassification    
Griffon Corporation GFF NYSE 05/11/05 31,410,000 Company Restructuring, Assets or Inventory    
Neenah Paper NP NYSE 05/11/05 14,786,000 Unknown Cost or Expense    
Systemax Inc. SYX NYSE 05/11/05 35,500,000 Unknown Restructuring, Assets or Inventory    
Encore Clean Energy, Inc. ECLN OTC 05/12/05 12,749,397 Unknown Cost or Expense    
SRS Labs, Inc. SRSL Nasdaq 05/12/05 14,881,495 Auditor Cost or Expense    
Continucare Corporation CNU Amex 05/13/05 52,006,064 Unknown Revenue    
World Health Alternatives, Inc. WHAI OTC 05/13/05 45,699,108 Company Securities Related    
Balsam Ventures, Inc. BLSV OTC 05/16/05 25,500,000 Company and Auditor Securities Related    
Brocade Communications Systems, Inc. BRCD Nasdaq 05/16/05 269,823,000 Company Securities Related    
GlobalNet Corporation GLBTE OTC 05/16/05 7,611,987,436 Unknown Acquisition or Merger    
Sports Chalet, Inc. SPCH Nasdaq 05/16/05 7,048,155 Company Cost or Expense    
The Steak n Shake Company SNS NYSE 05/16/05 28,102,280 Company Cost or Expense    
U.S. Energy Systems, Inc. USEY Nasdaq 05/16/05 17,091,000 Unknown Securities Related    
International Assets Holding Corporation IAAC Nasdaq 05/17/05 8,013,195 Unknown Securities Related Cost or Expense  
Lumenis, Ltd. LUME OTC 05/17/05 37,277,000 Company and Auditor Revenue    
Phoenix Footwear Group, Inc. PXG Amex 05/17/05 7,630,056 Auditor Cost or Expense    
RAE Systems Inc. RAE Amex 05/17/05 57,649,477 Company and Auditor Revenue    
Winnebago Industries, Inc. WGO NYSE 05/17/05 33,747,000 Company Restructuring, Assets or Inventory    
National R.V. Holdings, Inc. NVH NYSE 05/18/05 10,339,000 Company Cost or Expense    
Touchstone Applied Science Associates, Inc. TASA OTC 05/18/05 2,976,518 Company Reclassification    
VCG Holding Corporation PTT Amex 05/18/05 8,428,010 Company Restructuring, Assets or Inventory    
BIOLASE Technology, Inc. BLTI Nasdaq 05/19/05 22,969,000 Company Cost or Expense    
Yak Communications Inc. YAKC Nasdaq 05/19/05 12,901,000 Unknown Cost or Expense    
Carrier Access Corporation CACS Nasdaq 05/20/05 34,663,000 Company Revenue    
Ligand Pharmaceuticals, Inc. LGNDE Nasdaq 05/20/05 74,036,753 Company Revenue    
Zoltek Companies, Inc. ZOLT Nasdaq 05/20/05 20,810,000 Company Securities Related    
Bioenvision, Inc. BIVN Nasdaq 05/23/05 34,042,391 Company Cost or Expense    
Ballistic Recovery Systems, Inc. BRSI OTC 05/24/05 7,741,802 SEC Securities Related    
Maxtor Corporation MXO NYSE 05/24/05 251,595,181 Company Cost or Expense Restructuring, Assets or Inventory  
Monro Muffler Brake, Inc. MNRO Nasdaq 05/24/05 14,866,000 Unknown Cost or Expense    
AMCON Distributing Company DIT Amex 05/25/05 549,264 SEC Reclassification    
Longview Fibre Company LFB NYSE 05/25/05 51,077,000 Unknown Restructuring, Assets or Inventory    
Computer Associates International, Inc. CA NYSE 05/26/05 611,000,000 SEC Other    
Highwoods Properties, Inc. HIW NYSE 05/26/05 60,024,000 SEC Cost or Expense    
BioSource International, Inc. BIOIE Nasdaq 05/27/05 9,812,000 Unknown Cost or Expense    
Intricon Corporation IIN Amex 06/01/05 5,129,214 Company IP R&D    
Mobile TeleSystems OJSC MBT NYSE 06/01/05 396,899,470 SEC Cost or Expense    
Navarre Corporation NAVR Nasdaq 06/02/05 30,031,000 Company Cost or Expense Reclassification  
Metromedia International Group, Inc. MTRM OTC 06/03/05 94,035,000 Company Restructuring, Assets or Inventory    
Saks, Inc. SKS NYSE 06/03/05 145,005,000 Company Restructuring, Assets or Inventory    
Next Generation Media Corporation NGMC OTC 06/06/05 14,213,397 Unknown Restructuring, Assets or Inventory    
OCA, Inc. OCA NYSE 06/07/05 50,145,000 Company Revenue    
Stewart Enterprises, Inc. STEI Nasdaq 06/07/05 109,266,000 Company Cost or Expense    
American Retirement Corporation ACR NYSE 06/08/05 32,331,000 Company and Auditor Reclassification Cost or Expense  
H&R Block, Inc. HRB NYSE 06/08/05 330,714,000 Company Acquisition or Merger Revenue Cost or Expense
Vornado Realty Trust VNO NYSE 06/08/05 142,813,000 Company Reclassification    
Rotech Healthcare, Inc. ROHI OTC 06/09/05 25,947,916 Company Other    
The Children's Place Retail Stores, Inc. PLCE Nasdaq 06/09/05 28,611,000 Company Securities Related Cost or Expense  
Polo Ralph Lauren Corporation RL NYSE 06/10/05 105,491,000 SEC Cost or Expense    
Superclick, Inc. SPCK OTC 06/13/05 25,684,684 SEC Revenue Acquisition or Merger Securities Related
Commerce Energy Group, Inc. EGR Amex 06/14/05 30,946,000 Company Cost or Expense    
Flamel Technologies S.A. FLML Nasdaq 06/15/05 23,559,000 Unknown Securities Related    
Pomeroy IT Solutions, Inc. PMRY Nasdaq 06/15/05 12,656,000 Company Cost or Expense    
Q.E.P. Company, Inc. QEPC Nasdaq 06/15/05 3,601,290 Company Restructuring, Assets or Inventory Other  
Security Capital Corporation SCC Amex 06/20/05 6,861,000 Unknown Cost or Expense    
Vermont Pure Holdings Ltd. VPS Amex 06/21/05 21,641,358 SEC Cost or Expense    
Falcon Products Inc. FCPR OTC 06/22/05 9,831,000 Company and Auditor Restructuring, Assets or Inventory Revenue  
Q Comm International Inc. QMM Amex 06/22/05 5,448,827 SEC Revenue    
Video Without Boundaries, Inc. VDWB OTC 06/22/05 65,604,126 Unknown Restructuring, Assets or Inventory Cost or Expense Revenue
TransTechnology Corporation TTLG OTC 06/23/05 6,729,000 Company Reclassification    
Credit Acceptance Corporation CACCE Nasdaq 06/24/05 39,064,886 Auditor Revenue    
The Sportsman's Guide, Inc. SGDE Nasdaq 06/24/05 8,175,000 SEC Revenue    
Inverness Medical Innovations, Inc. IMA Amex 06/28/05 24,627,000 Company Revenue    
MicroIslet, Inc. MII Amex 06/28/05 39,943,912 Company Securities Related    
Anchor BanCorp Wisconsin, Inc. ABCW Nasdaq 06/29/05 22,221,209 Auditor Revenue    
Asyst Technologies, Inc. ASYT Nasdaq 06/29/05 47,812,000 Company Related Party Transaction    
Computer Associates International, Inc. CA NYSE 06/29/05 611,000,000 Company Other    
CPAC, Inc. CPAK Nasdaq 06/30/05 4,946,774 Company Restructuring, Assets or Inventory    
Austral Pacific Energy Ltd. AEN Amex 07/01/05 18,666,127 Auditor Cost or Expense    
Koor Industries Ltd. KOR NYSE 07/01/05 78,583,625 Auditor Reclassification Cost or Expense  
The Shaw Group, Inc. SGR NYSE 07/06/05 69,792,000 Unknown Cost or Expense    
IKON Office Solutions IKN NYSE 07/08/05 157,973,000 Company Revenue Other  
American Software, Inc. AMSWA Nasdaq 07/12/05 25,064,000 Company Cost or Expense    
AdZone Research, Inc. ADZR OTC 07/13/05 102,941,956 Company Securities Related    
Willis Lease Finance Corporation WLFC Nasdaq 07/13/05 9,097,000 Unknown Reclassification    
Iteris, Inc. ITI Amex 07/14/05 28,106,000 Unknown Cost or Expense    
Precision Auto Care, Inc. PACI OTC 07/14/05 29,838,969 SEC Reclassification    
Rentech, Inc. RTK Amex 07/15/05 92,918,545 Unknown Reclassification    
Slade's Ferry Bancorp SFBC Nasdaq 07/19/05 4,145,566 Unknown Cost or Expense    
Continental Airlines, Inc. CAL NYSE 07/20/05 81,900,000 Company Cost or Expense    
Scholastic Corporation SCHL Nasdaq 07/20/05 41,000,000 Company Cost or Expense    
Ace Ltd. ACE NYSE 07/21/05 284,777,017 Company Other    
SVB Financial Group SIVB Nasdaq 07/21/05 38,474,000 Company Securities Related    
Twin Disc, Inc. TWIN Nasdaq 07/21/05 2,908,000 Company and Auditor Revenue Restructuring, Assets or Inventory  
Apogee Technology, Inc. ATA Amex 07/22/05 11,838,332 Company Revenue    
Delta Mutual, Inc. DLTM OTC 07/22/05 25,037,746 Unknown Securities Related    
Velocity Asset Management, Inc. VCYA OTC 07/22/05 20,059,181 Company Securities Related    
TBC Corporation TBCC Nasdaq 07/25/05 23,418,000 Company Cost or Expense    
The BISYS Group, Inc. BSG NYSE 07/25/05 120,561,000 Unknown Acquisition or Merger Revenue Cost or Expense
Griffin Land & Nurseries, Inc. GRIF Nasdaq 07/26/05 5,176,000 Company Acquisition or Merger    
Diebold, Inc. DBD NYSE 07/27/05 70,812,000 Company Revenue    
The AES Corporation AES NYSE 07/27/05 677,000,000 Company Acquisition or Merger Cost or Expense Other
i2 Technologies, Inc. ITWO Nasdaq 07/28/05 25,958,000 Company Securities Related    
Mercury Interactive Corporation MERQ Nasdaq 07/28/05 99,428,000 SEC Securities Related    
TBS International Ltd. TBSI Nasdaq 07/28/05 28,088,329 Company Securities Related    
The Pantry, Inc. PTRY Nasdaq 07/28/05 21,930,000 Company and Auditor Cost or Expense    
Uranium Resources, Inc. URIX OTC 07/28/05 151,618,292 Company Securities Related    
TransCanada Corporation TRP NYSE 07/29/05 486,200,000 Unknown Acquisition or Merger    
AEW Real Estate Income Fund RIF Amex 08/01/05 3,832,999 Unknown Reclassification    
Molson Coors Brewing Company TAP NYSE 08/02/05 85,900,000 Unknown Cost or Expense    
Pericom Semiconductor Corporation PSEM Nasdaq 08/02/05 27,188,000 Unknown Cost or Expense    
Birch Mountain Resources Ltd. BMD Amex 08/03/05 56,596,951 Unknown Cost or Expense    
Centennial Communications Corporation CYCL Nasdaq 08/03/05 106,876,000 Company Cost or Expense    
Glowpoint, Inc. GLOW Nasdaq 08/03/05 45,966,000 Auditor Cost or Expense    
Graphic Packaging Corporation GPK NYSE 08/03/05 202,400,000 Unknown Cost or Expense    
Input/Output, Inc. IO NYSE 08/03/05 80,646,000 Company Cost or Expense    
MatrixOne, Inc. MONEE Nasdaq 08/03/05 51,238,000 Company Revenue    
Array BioPharma Inc. ARRY Nasdaq 08/04/05 38,498,215 Company Cost or Expense    
Desert Community Bank DCBK Nasdaq 08/04/05 2,960,000 Company Other Securities Related  
Allis-Chalmers Energy, Inc. ALY Amex 08/05/05 16,601,000 Company Securities Related    
Anchor Glass Container Corporation AGCC Nasdaq 08/05/05 24,673,838 Company Revenue    
Ault Inc. AULT Nasdaq 08/05/05 4,831,546 Company Restructuring, Assets or Inventory Related Party Transaction  
Deltic Timber Corporation DEL NYSE 08/05/05 12,257,000 Company Restructuring, Assets or Inventory    
Kintera, Inc. KNTA Nasdaq 08/08/05 30,670,318 Unknown Cost or Expense    
LCC International, Inc. LCCI Nasdaq 08/08/05 24,578,000 Company Revenue    
The Allied Defense Group, Inc. ADG Amex 08/08/05 5,780,911 Auditor Securities Related    
American Access Technologies Inc. AATK Nasdaq 08/09/05 7,401,593 Company Restructuring, Assets or Inventory    
Beckman Coulter, Inc. BEC NYSE 08/09/05 64,610,000 Company Cost or Expense    
DST Systems, Inc. DST NYSE 08/09/05 78,500,000 Unknown Cost or Expense    
Glenborough Realty Trust Inc. GLB NYSE 08/09/05 36,003,636 Company Securities Related    
NN, Inc. NNBR Nasdaq 08/09/05 17,521,762 Company Revenue    
NYFIX, Inc. NYFX Nasdaq 08/09/05 32,426,000 Company Securities Related    
Savient Pharmaceuticals, Inc. SVNT Nasdaq 08/09/05 60,934,000 Company Revenue    
Associated Banc-Corp ASBC Nasdaq 08/10/05 129,346,000 Company Securities Related    
MarketAxess Holdings, Inc. MKTX Nasdaq 08/10/05 35,508,128 Company Cost or Expense    
Michael Baker Corporation BKR Amex 08/10/05 8,726,788 Company Cost or Expense    
Polymer Group, Inc. POLGA OTC 08/10/05 12,497,354 Company Securities Related    
The GEO Group, Inc. GGI NYSE 08/10/05 10,006,000 Company Revenue    
Arizona Land Income Corporation AZL Amex 08/15/05 1,851,025 Company Revenue    
Online Resources, Corporation ORCC Nasdaq 08/15/05 27,321,956 Company Other    
SoftBrands, Inc. SFBD OTC 08/15/05 40,030,000 Company Cost or Expense    
Enzon Pharmaceuticals, Inc. ENZN Nasdaq 08/16/05 43,486,000 Unknown Securities Related    
Newtek Business Services, Inc. NKBS Nasdaq 08/16/05 34,453,748 Company Other    
ClearOne Communications, Inc. CLRO OTC 08/18/05 12,332,106 SEC Revenue Cost or Expense Restructuring, Assets or Inventory
Beijing Med-Pharm Corporation BJGP OTC 08/19/05 17,680,916 Company Revenue    
iMergent, Inc. IIG Amex 08/19/05 12,132,134 Company Revenue    
SearchHelp, Inc. SHLP OTC 08/19/05 33,585,033 Unknown Other    
TB Wood's Corporation TBWC Nasdaq 08/19/05 5,189,000 SEC Cost or Expense    
World Health Alternatives, Inc. WHAI OTC 08/19/05 45,699,108 Company Securities Related Cost or Expense Other
Tandy Brands Accessories, Inc. TBAC Nasdaq 08/22/05 6,683,000 Auditor Cost or Expense    
Corinthian Colleges, Inc. COCO Nasdaq 08/23/05 92,870,000 Company Revenue    
Global-Tech Appliances Inc. GAI NYSE 08/26/05 12,153,000 Company Securities Related Reclassification  
KANA Software, Inc. KANAE Nasdaq 08/26/05 29,254,000 Unknown Revenue    
Sycamore Networks, Inc. SCMRE Nasdaq 08/26/05 275,023,000 Company Securities Related    
Immucor, Inc. BLUD Nasdaq 08/29/05 47,737,982 Unknown Cost or Expense    
Service Corporation International SCI NYSE 08/29/05 297,421,000 Company Revenue    
Cap Rock Energy Corporation RKE Amex 08/30/05 1,696,120 Company Cost or Expense    
Cardinal Health, Inc. CAH NYSE 08/30/05 431,400,000 SEC Revenue    
Hollinger International, Inc. HLR NYSE 09/01/05 90,878,000 Company Restructuring, Assets or Inventory Other  
Teletouch Communications, Inc. TLL Amex 09/02/05 4,880,558 SEC Securities Related    
AuthentiDate Holding Corporation ADAT Nasdaq 09/07/05 34,399,161 SEC Reclassification    
SWS Group, Inc. SWS NYSE 09/07/05 17,517,023 Company Securities Related    
Fountain Powerboat Industries, Inc. FPB Amex 09/08/05 4,849,888 Company Revenue    
Stewart Enterprises, Inc. STEI Nasdaq 09/12/05 109,266,000 SEC Other    
Excelligence Learning Corporation LRNS Nasdaq 09/13/05 9,376,253 Company Cost or Expense    
Sun Microsystems, Inc. SUNW Nasdaq 09/13/05 3,407,000,000 Company Cost or Expense    
Dana Corporation DCN NYSE 09/15/05 151,000,000 Company Revenue    
Interpublic Group of Companies, Inc. IPG NYSE 09/15/05 425,300,000 Company Revenue Acquisition or Merger  
OneSource Technologies, Inc OSRC OTC 09/15/05 51,253,830 Company Revenue Cost or Expense Restructuring, Assets or Inventory
Steakhouse Partners, Inc. STKP OTC 09/15/05 5,873,915 Company Securities Related    
Urologix, Inc. ULGX Nasdaq 09/16/05 14,404,000 Company Cost or Expense    
Flow International Corporation FLOW Nasdaq 09/20/05 36,012,000 Company Securities Related    
Dragon Pharmaceutical Inc. DRUG OTC 09/21/05 62,878,004 Unknown Restructuring, Assets or Inventory    
IDT Corporation IDT NYSE 09/27/05 98,161,000 Company Cost or Expense    
Manor Care, Inc. HCR NYSE 09/27/05 83,651,000 Company Securities Related Cost or Expense  
August Technology Corporation AUGT Nasdaq 09/28/05 18,567,000 Company Revenue    
City Network, Inc. CSN Amex 09/28/05 27,500,000 Auditor Cost or Expense    
Central Parking Corporation CPC NYSE 09/29/05 36,762,000 Unknown Other    
Diedrich Coffee, Inc. DDRX Nasdaq 09/29/05 5,287,000 Unknown Cost or Expense    
Tommy Hilfiger Corporation TOM NYSE 09/30/05 92,783,000 Unknown Cost or Expense    
Warwick Valley Telephone Company WWVY Nasdaq 09/30/05 5,351,780 Company Restructuring, Assets or Inventory