-                                                      TABLE B-14                                                                    
                                                                                                                                     
                                                COLLECTIVE INVESTMENT FUNDS                                                          
                                            15 LARGEST INDEX FIXED INCOME FUNDS                                                      
                                                       BY ASSET SIZE                                                                 
                                                     DECEMBER 31, 1996                                                               
0                                                                                                 FUND          TOTAL ASSETS   TOTAL 
 SEQ  NAME OF INSTITUTION                       FUND NAME                                     CLASSIFICATION    (THOUS. OF $) ACCOUNT
                                                                                                                                     
0  1  Barclays Global Investors, National   U S DEBT INDEX FUND                            02 EMPLOYEE BENEFIT    12,987,355       69
      SAN FRANCISCO, CA                                                                                                              
0  2  Barclays Global Investors, National   INT GOVERNMENT BOND INDEX FD B                 01 PERSONAL TRUST       7,144,840       15
      SAN FRANCISCO, CA                                                                                                              
0  3  Barclays Global Investors, National   SPECIAL SHORT TERM FUND II                     02 EMPLOYEE BENEFIT     5,650,511        1
      SAN FRANCISCO, CA                                                                                                              
0  4  Barclays Global Investors, National   20+ TREASURY BOND INDEX FUND C                 02 EMPLOYEE BENEFIT     5,612,364        3
      SAN FRANCISCO, CA                                                                                                              
0  5  Barclays Global Investors, National   U S TACTICAL ASSET ALLOCATION FD               02 EMPLOYEE BENEFIT     5,245,438       37
      SAN FRANCISCO, CA                                                                                                              
0  6  Barclays Global Investors, National   INT CORPORATE BOND INDEX FD                    02 EMPLOYEE BENEFIT     2,869,889       13
      SAN FRANCISCO, CA                                                                                                              
0  7  Bankers Trust Company                 BT PYRAMID BROAD MARKET FIXED INC INDEX FUN    02 EMPLOYEE BENEFIT     2,794,375       24
      NEW YORK CITY, NY                                                                                                              
0  8  ANB Investment Management and Trust   MULTIPLE AGGREGATE BOND INDEX FUND C           02 EMPLOYEE BENEFIT     2,503,861       69
      CHICAGO, IL                                                                                                                    
0  9  Barclays Global Investors, National   LONG TERM GOV BD INDEX FUND                    02 EMPLOYEE BENEFIT     2,411,594       10
      SAN FRANCISCO, CA                                                                                                              
0 10  Bankers Trust Company                 BT PYRAMID FIXED INCOME FUND                   02 EMPLOYEE BENEFIT     2,342,009       25
      NEW YORK CITY, NY                                                                                                              
0 11  Barclays Global Investors, National   U S TACTICAL ASSET ALLOCATION FD E             02 EMPLOYEE BENEFIT     2,138,745       10
      SAN FRANCISCO, CA                                                                                                              
0 12  ANB Investment Management and Trust   MULTIPLE BOND INDEX FUND A                     02 EMPLOYEE BENEFIT     2,133,457       31
      CHICAGO, IL                                                                                                                    
0 13  Barclays Global Investors, National   GOVERNMENT/CORPORATE BOND INDEX FD             02 EMPLOYEE BENEFIT     2,126,129       25
      SAN FRANCISCO, CA                                                                                                              
0 14  Barclays Global Investors, National   INT GOVERNMENT BOND INDEX FD                   02 EMPLOYEE BENEFIT     1,809,855       14
      SAN FRANCISCO, CA                                                                                                              
0 15  Barclays Global Investors, National   LONG CORPORATE BOND INDEX FD                   02 EMPLOYEE BENEFIT     1,711,494       12
      SAN FRANCISCO, CA                                                                                                              
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