Texas Instruments
TXN
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Texas Instruments Incorporated, often referred to as TI, is one of the largest US technology companies. TI designs and manufactures semiconductors and various integrated circuits, which it sells to electronics designers and manufacturers globally.

Texas Instruments - 10-Q quarterly report FY


Text size:
SECURITIES AND EXCHANGE COMMISSION


Washington, D.C.

20549



FORM 10-Q




QUARTERLY REPORT UNDER SECTION 13 or 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934


For Quarter Ended March 31, 1998 Commission File Number 1-3761



TEXAS INSTRUMENTS INCORPORATED
------------------------------------------------------
(Exact name of Registrant as specified in its charter)



Delaware 75-0289970
- ------------------------ -----------------------------------
(State of Incorporation) (I.R.S. Employer Identification No.)




8505 Forest Lane P.O. Box 660199, Dallas, Texas 75266-0199
- ----------------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)


Registrant's telephone number, including area code 972-995-3773
---------------------------------------------------------------

Indicate by check mark whether the Registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
Registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days. Yes X No
---- ----

390,511,568
- -----------------------------------------------------------------------------
Number of shares of Registrant's common stock outstanding as of
March 31, 1998



PART I - FINANCIAL INFORMATION

ITEM 1. Financial Statements
- -----------------------------
<TABLE>
<CAPTION>

TEXAS INSTRUMENTS INCORPORATED AND SUBSIDIARIES
Consolidated Financial Statements
(In millions of dollars, except per-share amounts.)

Mar 31 Dec 31
Balance Sheet 1998 1997
- ------------- ------- -------
<S> <C> <C>
Assets
Current assets:
Cash and cash equivalents.......................................... $ 830 $ 1,015
Short-term investments............................................. 1,536 2,005
Accounts receivable, less allowance for losses of
$68 million in 1998 and $73 million in 1997...................... 1,666 1,705
Inventories:
Raw materials.................................................... 113 105
Work in process.................................................. 360 364
Finished goods................................................... 303 273
------- -------
Inventories.................................................... 776 742
------- -------
Prepaid expenses................................................... 66 59
Deferred income taxes.............................................. 576 577
------- -------
Total current assets............................................. 5,450 6,103
------- -------
Property, plant and equipment at cost................................ 7,672 7,414
Less accumulated depreciation...................................... (3,389) (3,234)
------- -------
Property, plant and equipment (net).............................. 4,283 4,180
------- -------
Deferred income taxes................................................ 134 134
Other assets......................................................... 503 432
------- -------
Total assets......................................................... $10,370 $10,849
======= =======

Liabilities and Stockholders' Equity
Current liabilities:
Loans payable and current portion long-term debt................... $ 67 $ 71
Accounts payable................................................... 670 698
Accrued and other current liabilities.............................. 1,248 1,727
------- -------
Total current liabilities........................................ 1,985 2,496
------- -------
Long-term debt....................................................... 1,246 1,286
Accrued retirement costs............................................. 743 731
Deferred credits and other liabilities............................... 419 422

Stockholders' equity:
Preferred stock, $25 par value. Authorized - 10,000,000 shares.
Participating cumulative preferred. None issued.................. -- --
Common stock, $1 par value. Authorized - 500,000,000 shares.
Shares issued: 1998 - 391,172,005; 1997 - 390,359,317............ 391 390
Paid-in capital.................................................... 1,203 1,183
Retained earnings.................................................. 4,499 4,488
Less treasury common stock at cost.
Shares: 1998 - 660,437; 1997 - 860,765........................... (56) (94)
Other.............................................................. (60) (53)
------- -------
Total stockholders' equity....................................... 5,977 5,914
------- -------
Total liabilities and stockholders' equity........................... $10,370 $10,849
======= =======

</TABLE>
2



<TABLE>
<CAPTION>
TEXAS INSTRUMENTS INCORPORATED AND SUBSIDIARIES
Consolidated Financial Statements
(In millions of dollars, except per-share amounts.)

For Three Months Ended
Mar.31 Mar.31
Income 1998 1997
- ------ -------- --------
<S> <C> <C>
Net revenues................................................................ $ 2,187 $ 2,263
Operating costs and expenses:
Cost of revenues.......................................................... 1,517 1,472
Research and development.................................................. 328 239
Marketing, general and administrative..................................... 364 381
-------- --------
Total................................................................... 2,209 2,092
-------- --------
Profit (loss) from operations............................................... (22) 171
Other income (expense) net.................................................. 57 10
Interest on loans........................................................... 18 24
-------- --------
Income before provision for income taxes.................................... 17 157
Provision for income taxes.................................................. 6 55
-------- --------
Income from continuing operations........................................... 11 102
Income from discontinued operations......................................... -- 27
-------- --------
Net income.................................................................. $ 11 $ 129
======== ========

Diluted earnings per common share:
Continuing operations..................................................... $ 0.03 $ 0.26
Discontinued operations................................................... -- 0.07
-------- --------
Net income................................................................ $ 0.03 $ 0.33
======== ========
Basic earnings per common share:
Continuing operations..................................................... $ 0.03 $ 0.27
Discontinued operations................................................... -- 0.07
-------- --------
Net income................................................................ $ 0.03 $ 0.34
======== ========

Cash dividends declared per share of common stock........................... -- $ .085

Cash Flows
- ----------
Continuing Operations:
Net cash provided by (used in) operating activities....................... $ (45) $ 278

Cash flows from investing activities:
Additions to property, plant and equipment.............................. (384) (225)
Purchases of short-term investments..................................... (287) (60)
Sales and maturities of short-term investments.......................... 749 11
Acquisition of businesses, net of cash acquired......................... (152) --
-------- --------
Net cash used in investing activities..................................... (74) (274)

Cash flows from financing activities:
Payments on long-term debt.............................................. (35) --
Dividends paid on common stock.......................................... (33) (32)
Sales and other common stock transactions............................... 18 41
Common stock repurchase program......................................... (9) --
Other................................................................... (3) 20
-------- --------
Net cash provided by (used in) financing activities....................... (62) 29

Effect of exchange rate changes on cash................................... (4) (11)
-------- --------
Cash provided by (used in) continuing operations.......................... (185) 22
-------- --------

Discontinued Operations:
Operating activities...................................................... -- 13
Investing activities...................................................... -- (10)
-------- --------
Cash provided by discontinued operations.................................. -- 3
-------- --------
Net increase (decrease) in cash and cash equivalents........................ (185) 25
Cash and cash equivalents, January 1........................................ 1,015 964
-------- --------
Cash and cash equivalents, March 31......................................... $ 830 $ 989
======== ========
</TABLE>
3


TEXAS INSTRUMENTS INCORPORATED AND SUBSIDIARIES
Notes to Financial Statements

Diluted earnings per common share are based on average common and dilutive
potential common shares outstanding (400.0 and 394.4 million shares for the
first quarters of 1998 and 1997).

In the first quarter of 1998, the company's U.S. DRAM manufacturing joint
venture with Hitachi, Ltd. was discontinued. In this connection, TI incurred
a first quarter pretax charge of $219 million, which is included in cost of
revenues. Also in this quarter, research and development expense included a
charge of $25 million for the value of acquired in-process research and
development from two business acquisitions. There is no tax offset for $10
million of this R&D charge.

The company adopted SFAS No. 130 in the first quarter of 1998. This standard
requires disclosure of total nonowner changes in stockholders' equity, which
is defined as net income plus direct adjustments to stockholders' equity such
as equity and cash investment adjustments and pension liability adjustments.
On this basis, these nonowner changes in stockholders' equity, including net
income, for the first quarter of 1998 and 1997, totaled $4 million and $128
million.

A new accounting standard, SOP 98-1, was issued in first quarter, 1998, and is
effective in 1999. It requires capitalization of the development costs of
software to be used internally, e.g., for manufacturing or administrative
processes. The company, which currently expenses such amounts as incurred,
expects to adopt the standard in the first quarter of 1999 for developmental
costs incurred in that quarter and thereafter. The effect has not yet been
determined.

In the first quarter of 1997, the company sold its mobile computing business
and terminated its digital imaging printing development program. As a result,
the company took a pretax charge of $56 million in the first quarter, of which
$27 million was for severance for involuntary employment reductions worldwide.
These severance actions were essentially completed by the end of the quarter
and affected approximately 1,045 employees. The balance, $29 million, was for
other costs associated with the business sale and program termination,
including vendor cancellation and lease charges.

The statements of income, statements of cash flows and balance sheet at March
31, 1998, are not audited but reflect all adjustments which are of a normal
recurring nature and are, in the opinion of management, necessary to a fair
statement of the results of the periods shown.
















4
<TABLE>
For Three Months Ended
-----------------------------------------------
Business Segment Net Revenues Mar. 31 Mar. 31 June 30 Sept 30 Dec. 31
(millions of dollars) 1998 1997 1997 1997 1997
- ----------------------------- ------- ------- ------- ------- -------
<S> <C> <C> <C> <C> <C>
Semiconductor
Trade.................................... $ 1,816 $ 1,860 $ 2,053 $ 2,081 $ 2,069
Intersegment............................. 5 8 6 6 4
------- ------- ------- ------- -------
1,821 1,868 2,059 2,087 2,073
------- ------- ------- ------- -------
Materials & Controls
Trade.................................... 242 231 250 238 231
Intersegment............................. -- 1 1 1 1
------- ------- ------- ------- -------
242 232 251 239 232
------- ------- ------- ------- -------
Educational & Productivity Solutions
Trade.................................... 76 69 157 138 83

Corporate activities....................... 48 41 39 34 40
Divested activities........................ -- 53 53 2 --
------- ------- ------- ------- -------
Total...................................... $ 2,187 $ 2,263 $ 2,559 $ 2,500 $ 2,428
======= ======= ======= ======= =======

Business Segment Profit (Loss)
(millions of dollars)
- ------------------------------
Semiconductor.............................. $ 229 $ 279 $ 354 $ 367 $ 354
Materials & Controls....................... 36 26 33 29 35
Educational & Productivity Solutions....... 1 1 32 24 2
Corporate activities....................... (44) (54) (59) (64) (96)
Special charges and gains,
net of applicable profit sharing......... (244) (56) 17 -- (493)
Interest on loans/other income (expense)... 39 (14) (9) 11 44
Divested activities........................ -- (25) (24) 1 (2)
------- ------- ------- ------- -------
Income (loss) from continuing operations
before provision for income taxes........ $ 17 $ 157 $ 344 $ 368 $ (156)
======= ======= ======= ======= =======

Note: In addition to the 1998 and 1997 first quarter segment data, the other quarters
of 1997 are provided on the new segment reporting basis for
informational purposes.

</TABLE>

















5
ITEM 2. Management's Discussion and Analysis of Financial Condition and
Results of Operations.

The Registrant (the "company" or "TI") announced that revenues and orders for
digital signal processing solutions (DSPS) increased in the first quarter from
the same period a year ago, driven by record orders for wireless
communications. However, total TI first quarter revenues and orders were down
from first quarter 1997, primarily because of severe price declines of dynamic
random access memory (DRAM) chips.

Average unit prices for DRAMs dropped 60 percent from the first quarter of
1997 to the first quarter of 1998, resulting in a loss in TI's memory
operations that was more than double that of the year-ago quarter. The memory
operating loss was $129 million, an increase of $0.08 per share from the
memory loss in the fourth quarter of 1997.

The turmoil in Asia and customer inventory reductions during the first quarter
of 1998 affected semiconductor product areas in varying degrees. However, TI
benefited from its diverse product portfolio as gross profit margins improved
both year-to-year and from the fourth quarter of 1997, excluding special
charges.

TI's orders were $2137 million, down from $2500 million in the first quarter
of 1997. Net revenues for the first quarter of 1998 were $2187 million,
compared with $2263 million in the first quarter of 1997. Revenues in the
first quarter of 1997 included revenues from TI businesses that have since
been sold, primarily software. Excluding sold businesses, TI's revenues were
down 1 percent from a year ago.

Results for first quarter include special charges of $244 million, primarily
for discontinuing the DRAM manufacturing joint venture with Hitachi, Ltd. As
previously announced, TI purchased the operating assets of the joint venture.
Last year's first quarter results included a special charge of $56 million,
primarily related to severance actions and other costs associated with the
sale of TI's mobile computing business.

Excluding the special charges: Profit from operations (PFO) for the quarter
was $222 million, about flat with $227 million in the year-ago quarter. TI's
operating margin was up slightly to 10.2 percent, versus 10.0 percent in the
year-ago quarter. Income for the quarter was $176 million, up from the $138
million in the first quarter of 1997, primarily because of improved net
interest. Diluted earnings per share (EPS) were $0.44, compared with $0.35 in
the first quarter of 1997.

Including the effect of the special charges, the loss from operations for the
quarter was $22 million, compared with a profit from operations of $171
million a year ago. Income was $11 million, compared with $102 million; EPS
was $0.03, compared with $0.26.

Over the quarter, TI announced a number of strategic actions and developments
to further its leadership in digital signal processing solutions.
Acquisitions during the quarter included Spectron Microsystems, which brings
TI additional expertise in DSP software tools, and Oasix and Arisix
corporations, which provide integrated design for hard disk drive products.


6
New product developments in the quarter included three ADSL chipsets that use
digital signal processors to speed Internet access. Most recently, TI
announced a new DSP architecture that combines digital signal processing with
microcontroller functions, primarily targeting mass storage applications such
as hard disk drives and digital video disks. The ramp-up of TI's 'C6x DSP
chip continues to meet strong market acceptance, with a design-in rate five
times faster than any previous generation of TI DSP.

In addition to the joint venture with Hitachi referenced earlier, TI also
announced a definitive agreement for the Acer Group to purchase TI's shares in
the TI-Acer semiconductor memory chip joint venture, located in Taiwan. The
TI-Acer transaction is expected to close in the second quarter and TI expects
to recover its original investment. TI and other joint-venture shareholders
continue to explore further measures with respect to the joint-venture
structures.

OUTLOOK

TI now believes the world semiconductor market is likely to grow 5 percent or
less in 1998, in view of ongoing inventory reductions by electronic end-
equipment manufacturers, sharply lower DRAM prices, weakness in Asia and
depreciation of the yen. As a result, TI expects to see continued pressure on
its semiconductor revenues and margins in the second quarter of 1998.

While the semiconductor market in the near term will continue to be affected
by pressure on DRAM prices and weakness in Asia, end-equipment demand in the
U.S. is relatively healthy and Europe remains strong. These strengths,
combined with possible stabilization in the Asia Pacific region, could set the
stage for stronger semiconductor growth in 1999 and beyond.

In the market sectors most important to TI, the company expects about 30
percent growth in DSP and about 20 percent in mixed-signal for 1998, fueled by
wireless and networking applications. Over the next few years, these end-
equipment markets are expected to grow in excess of 20 percent annually.
Based on the projected strong growth of end-equipment markets and the major
role that communications will play in such growth, TI remains positive about
the longer-term prospects of the semiconductor industry.

TI will continue to take actions to align costs with demand. The company now
plans to hold capital spending for 1998 at $1.2 billion, essentially flat with
1997.

FIRST QUARTER 1998 SEGMENT REVIEW

NOTE: UNLESS STATED OTHERWISE, THE FINANCIAL RESULTS IN THIS REPORT ARE FROM
CONTINUING OPERATIONS AND EXCLUDE SPECIAL CHARGES DETAILED EARLIER IN THIS
REPORT.

SEMICONDUCTOR

Semiconductor orders declined by 17 percent in the first quarter versus the
year-ago quarter primarily due to weakness in memory, and declined by 3
percent from the fourth quarter of 1997, with about half the decline due to
memory and the balance from softness in modem and hard disk drive orders.


7
Semiconductor revenues were down 3 percent from the first quarter of 1997.
From the fourth quarter, revenues were down 12 percent, with about half of the
decrease related to weakness in memory and most of the balance reflecting
customer inventory corrections in electronic end equipment. Excluding memory,
semiconductor revenues were up 7 percent from a year ago, primarily because of
an increase in digital signal processing solutions.

Profit from operations for the quarter was $229 million, down 18 percent from
the year-ago quarter, primarily because of lower DRAM prices. Compared with
the fourth quarter of 1997, profit from operations declined by $125 million,
with about $50 million related to the weakness in memory, and most of the
balance from lower revenues in other semiconductor areas, primarily due to
softness in demand from OEMs. Operating margins were down from the year-ago
quarter by about 2 percentage points, primarily because of lower DRAM prices.

Orders for digital signal processing solutions were up from both the year-ago
quarter and the fourth quarter, driven by wireless. Revenues for DSPS were up
18 percent from a year ago, though down 8 percent from the fourth quarter,
primarily due to softness in demand from OEMs. DSPS accounted for almost 50
percent of semiconductor revenues in the quarter.

Memory continued to be affected by declining DRAM prices, which caused revenue
to decline by $157 million from the year-ago quarter. From the fourth
quarter, revenues declined by $126 million, with about one-third of the
decrease due to price declines and the balance due to lower shipments. As a
result, memory revenues were 12 percent of total semiconductor revenues.

MATERIALS & CONTROLS

TI's Materials & Controls (M&C) business reported first quarter results of
$242 million in revenues, up 4 percent from the first quarter of 1997.
Progress from continued emphasis on the "best cost producer" strategy was seen
in profit from operations of $36 million, up 40 percent from a year ago.
Operating margins were 14.8 percent in the first quarter, a gain of 3.7
percentage points from the year-ago quarter.

M&C's automotive sensor market continues to participate in high growth
segments, particularly in Europe where the growth of air-conditioning and
automatic transmissions is accelerating for local markets. TIRIS (TM) also
continued to broaden its served markets in automatic customer recognition
systems, with pilot programs with Shell International in Europe and the next
phase of U.S. market fanout of the Mobil Speedpass (TM) program.

EDUCATIONAL & PRODUCTIVITY SOLUTIONS

Revenues and orders were up for the Educational & Productivity Solutions
(E&PS) business from a year ago, primarily because of increased shipments of
graphing calculators. Revenues increased to $76 million, compared to $69
million in the year-ago quarter, while profit from operations remained flat at
$1 million, reflecting seasonal patterns.

The E&PS business continues to make advances in its calculator line. During
the quarter, the business introduced the TI-73, an electronically upgradable


8
calculator designed for middle grades, and the TI-89, a powerful calculator
for advanced mathematics for high school and college students. Response among
educators has been enthusiastic.

DIGITAL IMAGING

Shipments increased in TI's digital imaging business to set an all-time high.
The increase in revenues helped to reduce the loss in this emerging business.

ADDITIONAL FINANCIAL INFORMATION

The income tax rate for the first quarter of 1998 was 34 percent, which is the
estimated rate for the full year.

During the first quarter of 1998, cash and cash equivalents plus short-term
investments decreased by $654 million to $2366 million. The discontinuance of
the joint venture with Hitachi and the acquisition of those operating assets
required $281 million of cash, and $91 million of cash was used to purchase
the remaining outstanding shares of Amati Communications Corporation's common
stock.

First quarter 1998 cash flow from operating activities, net of additions to
property, plant, and equipment, was negative $429 million; and first quarter
capital expenditures totaled $384 million, compared to $225 million in the
first quarter of 1997.

At the end of the first quarter, the debt-to-total-capital ratio was .18, down
from the year-end value of .19.

Depreciation for the first quarter of 1998 was $275 million, compared to $246
million in the year-ago period. Depreciation for 1998 is projected at $1.2
billion.
























9
PART II - OTHER INFORMATION

<TABLE>
<CAPTION>

ITEM 6. Exhibits and Reports on Form 8-K.

(a) Exhibits

Designation of
Exhibits in
this Report Description of Exhibit
-------------- -----------------------------
<S> <C> <C>
3 By-Laws of the Registrant

10(e) Texas Instruments Restricted
Stock Unit Plan for Directors

10(f) Texas Instruments Deferred
Compensation Plan

10(i) Texas Instruments Stock
Option Plan for Non-Employee
Directors

11 Computation of Basic and
Diluted Earnings Per Common
and Dilutive Potential
Common Share

12 Computation of Ratio of
Earnings to Fixed Charges and
Ratio of Earnings to Combined
Fixed Charges and Preferred
Stock Dividends

27 Financial Data Schedule as of
March 31, 1998 and for the
3 months then ended

27.1 Restated Financial Data Schedule
as of March 31, 1997 and for the
3 months then ended

27.2 Restated Financial Data Schedule
as of June 30, 1997 and for the
6 months then ended

27.3 Restated Financial Data Schedule
as of September 30, 1997 and for the
9 months then ended

27.4 Restated Financial Data Schedule
as of December 31, 1996 and for the
year then ended

27.5 Restated Financial Data Schedule
as of March 31, 1996 and for the
3 months then ended



10
(a) Exhibits (continued)

Designation of
Exhibits in
this Report Description of Exhibit
-------------- -----------------------------

27.6 Restated Financial Data Schedule
as of June 30, 1996 and for the
6 months then ended


27.7 Restated Financial Data Schedule
as of September 30, 1996 and for the
9 months then ended

27.8 Restated Financial Data Schedule
as of December 31, 1995 and for the
the year then ended


</TABLE>

(b) Reports on Form 8-K

The Registrant filed the following reports on Form 8-K with
the Securities and Exchange Commission during the quarter ended March 31,
1998: Form 8-K dated January 2, 1998, regarding the acquisition of Amati
Communications Corporation; Form 8-K dated January 9, 1998, regarding an
amendment to the By-Laws of the Registrant; Form 8-K dated February 9,
1998, which included a news release regarding the end of a joint venture
arrangement between Hitachi, Ltd. and the Registrant; Form 8-K dated March
4, 1998, which included a news release regarding the purchase by Acer Group
of the Registrant's shares in the TI-Acer joint venture; and Form 8-K/A
dated March 9, 1998, which included pro forma financial statements relating
to the Registrant's acquisition of Amati Communications Corporation.



























11
"Safe Harbor" Statement under the Private Securities Litigation Reform Act
of 1995:

With the exception of historical information, the matters discussed in this
Form 10-Q are forward-looking statements that involve risks and uncertainties
including, but not limited to, global economic conditions, fluctuation in
exchange rates, product demand and industry capacity, timing of customer
inventory corrections, competitive products and pricing, manufacturing
efficiencies, new product development, ability to enforce patents,
availability of raw materials and critical manufacturing equipment, new plant
startups and continuity of DRAM joint venture manufacturing operations, timely
completion of announced acquisitions, the regulatory and trade environment,
timely completion of Year 2000 software modifications, and other risks
indicated in filings with the Securities and Exchange Commission.




SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

TEXAS INSTRUMENTS INCORPORATED



BY: /s/ WILLIAM A. AYLESWORTH
William A. Aylesworth
Senior Vice President, Treasurer
and Chief Financial Officer

Date: April 17, 1998



























12
<TABLE>
<CAPTION>
Exhibit Index

Designation of Paper (P)
Exhibits in or
this Report Description of Exhibit Electronic (E)
- ---------------- ----------------------- --------------
<S> <C> <C> <C>
3 By-Laws of the Registrant E

10(e) Texas Instruments Restricted E
Stock Unit Plan for Directors

10(f) Texas Instruments Deferred E
Compensation Plan

10(i) Texas Instruments Stock E
Option Plan for Non-Employee
Directors

11 Computation of Basic and E
Diluted Earnings Per Common
and Dilutive Potential
Common Share

12 Computation of Ratio of E
Earnings to Fixed Charges and
Ratio of Earnings to Combined
Fixed Charges and Preferred
Stock Dividends.

27 Financial Data Schedule E
as of March 31, 1998 and for
the 3 months then ended

27.1 Restated Financial Data Schedule E
as of March 31, 1997 and for
the 3 months then ended

27.2 Restated Financial Data Schedule E
as of June 30, 1997 and for
the 6 months then ended

27.3 Restated Financial Data Schedule E
as of September 30, 1997 and for
the 9 months then ended

27.4 Restated Financial Data Schedule E
as of December 31, 1996 and for
the year then ended

27.5 Restated Financial Data Schedule E
as of March 31, 1996 and for
the 3 months then ended



13

Exhibit Index (continued)

Designation of Paper (P)
Exhibits in or
this Report Description of Exhibit Electronic (E)
- ---------------- ----------------------- --------------

27.6 Restated Financial Data Schedule E
as of June 30, 1996 and for
the 6 months then ended

27.7 Restated Financial Data Schedule E
as of September 30, 1996 and for
the 9 months then ended

27.8 Restated Financial Data Schedule E
as of December 31, 1995 and for
the year then ended








































14
</TABLE>