DOW30 Companies

Early Adoption

of SFAs 161

Fair Value

Hedge

Cash Flow

Hedge

Foreign Currency

Hedge

3M Co.

NO

YES

YES

NO

Alcoa Inc.

NO

YES

YES

NO

American Express Co.

YES

YES

YES

YES

AIG, Inc.

1/1/2009

YES

YES

YES

AT&T, Inc.

No

YES

YES

NO

Bank of America, Co.

No

YES

YES

NO

Boeing, Co.

No

YES

YES

NO

Caterpillar, Inc.

1/1/2009

YES

YES

YES

Chevron, Corp.

1/1/2009

YES

YES

YES

Citigroup, Inc.

11/15/2008

YES

YES

YES

E.I. du Pont

11/15/2008

YES

YES

YES

Exxon Mobile Corp.

YES

YES

YES

YES

GE Co.

YES

YES

YES

YES

General Motors, Corp.

1/1//2009

YES

YES

YES

Hewlett-Packard Co.

YEs

YES

YES

YES

Intel Corp.

1/1/2009

YES

YES

YES

IBM

1/1/2009

YES

YES

YES

Johnson & Johnson

NO

NO

YES

NO

JP Morgan & Chase & Co.

Yes

YES

YES

YES

McDolalds Corp.

NO

YES

YES

NO

Merck & Co., Inc.

1/1/2009

YES

YES

YES

Microsoft Corp.

1/1/2009

YES

YES

YES

Pfizer, Inc.

NO

YES

YES

NO

Coca-Cola Co.

NO

YES

YES

NO

Home Depot, Inc.

NO

NO

YES

NO

Procter & Gamble, Co.

1/1/2009

YES

YES

YES

United Technologies, Corp.

1/1/2009

YES

YES

YES

Verizon

11/15/2009

YES

YES

YES

Wal-Mart Stores, Inc.

1/1/2009

No

YES

YES

Walt Disney

1/1/2009

YES

YES

YES