Emerging Practices for Capital Adequacy © Copyright 2003, CCRO. All rights reserved. viii ACKNOWLEDGEMENTS The CCRO would like to thank the following non-member companies for sharing their expertise, experience, and insights on various aspects of capital adequacy. • Accenture • Ambac Financial Group, Inc. • Dominion Bond Rating Service • Federal Reserve Bank of New York • Goldman Sachs • The Hartford Group • Merrill Lynch • Moody’s Investors Service • Putnam Investments • Raft International • Standard & Poor’s The CCRO would also like to extend a special acknowledgement and thanks to the following companies for providing feedback and contributions to the white paper: • ERisk • Fitch Ratings • Morgan Stanley • PricewaterhouseCoopers