id	sid	eid	entity	type
cblr-3014	1	1	europe	LOC
cblr-3014	1	2	enron	ORG
cblr-3014	1	3	europe	LOC
cblr-3014	1	4	enron	ORG
cblr-3014	2	1	claudio storelli* i.	PERSON
cblr-3014	2	2	766 ii	CARDINAL
cblr-3014	3	1	769 iii	QUANTITY
cblr-3014	4	1	a. spes	PERSON
cblr-3014	5	1	781	CARDINAL
cblr-3014	5	2	785	CARDINAL
cblr-3014	5	3	786	CARDINAL
cblr-3014	5	4	d.	NORP
cblr-3014	5	5	787	CARDINAL
cblr-3014	7	1	789	CARDINAL
cblr-3014	8	1	789	CARDINAL
cblr-3014	10	1	790	CARDINAL
cblr-3014	10	2	europe	LOC
cblr-3014	10	3	enron	ORG
cblr-3014	12	1	791 a.	PERSON
cblr-3014	14	1	792	CARDINAL
cblr-3014	17	1	796	CARDINAL
cblr-3014	19	1	802	CARDINAL
cblr-3014	21	1	804 1	CARDINAL
cblr-3014	21	2	806	CARDINAL
cblr-3014	21	3	806	CARDINAL
cblr-3014	21	4	808	CARDINAL
cblr-3014	21	5	818	CARDINAL
cblr-3014	21	6	d.	NORP
cblr-3014	21	7	819 2	CARDINAL
cblr-3014	22	1	820	CARDINAL
cblr-3014	22	2	820	CARDINAL
cblr-3014	22	3	822	CARDINAL
cblr-3014	23	1	823	CARDINAL
cblr-3014	23	2	2006	DATE
cblr-3014	23	3	columbia university school of law	ORG
cblr-3014	23	4	b.a. economics &	ORG
cblr-3014	23	5	2003	DATE
cblr-3014	23	6	stanford university	ORG
cblr-3014	24	1	merritt fox	PERSON
cblr-3014	24	2	roger mesznik	PERSON
cblr-3014	24	3	stephen penman	PERSON
cblr-3014	24	4	the columbia business law review	ORG
cblr-3014	26	1	824	CARDINAL
cblr-3014	26	2	enron	ORG
cblr-3014	26	3	early 2002	DATE
cblr-3014	26	4	european	NORP
cblr-3014	27	1	american	NORP
cblr-3014	27	2	american	NORP
cblr-3014	27	3	european	NORP
cblr-3014	27	4	several months	DATE
cblr-3014	27	5	europe	LOC
cblr-3014	27	6	u.s.	GPE
cblr-3014	27	7	europe	LOC
cblr-3014	27	8	enron	ORG
cblr-3014	29	1	1961	DATE
cblr-3014	29	2	parma	GPE
cblr-3014	29	3	italy	GPE
cblr-3014	30	1	mid2003	DATE
cblr-3014	30	2	more than thirty	CARDINAL
cblr-3014	30	3	some 36,000	CARDINAL
cblr-3014	30	4	the year 2002	DATE
cblr-3014	30	5	billion	CARDINAL
cblr-3014	30	6	931	MONEY
cblr-3014	30	7	europeans	NORP
cblr-3014	30	8	n.y.	GPE
cblr-3014	30	9	dec. 25, 2003	DATE
cblr-3014	31	1	2	CARDINAL
cblr-3014	31	2	jan. 17, 2004	DATE
cblr-3014	31	3	13	CARDINAL
cblr-3014	31	4	2 5%	PERCENT
cblr-3014	31	5	2 0%	PERCENT
cblr-3014	31	6	2 0%	PERCENT
cblr-3014	31	7	2 2x%	DATE
cblr-3014	32	1	3	CARDINAL
cblr-3014	32	2	un'azienda	ORG
cblr-3014	32	3	36mila	CARDINAL
cblr-3014	32	4	repubblica	GPE
cblr-3014	32	5	rome	GPE
cblr-3014	32	6	dec. 19, 2003	DATE
cblr-3014	32	7	4	CARDINAL
cblr-3014	32	8	finanziaria s.p.a.	ORG
cblr-3014	32	9	the year ended dec. 31, 2002	DATE
cblr-3014	32	10	69-70	CARDINAL
cblr-3014	32	11	2003	DATE
cblr-3014	33	1	2002	DATE
cblr-3014	34	1	69	DATE
cblr-3014	34	2	ebit	WORK_OF_ART
cblr-3014	36	1	la w	FAC
cblr-3014	36	2	vie w	PERSON
cblr-3014	37	1	2005	DATE
cblr-3014	37	2	the third quarter of 2003	DATE
cblr-3014	37	3	e4.2 billion	CARDINAL
cblr-3014	37	4	eighth	ORDINAL
cblr-3014	37	5	company6	PERSON
cblr-3014	37	6	one	CARDINAL
cblr-3014	37	7	italy	GPE
cblr-3014	38	1	december 9, 2003	DATE
cblr-3014	38	2	three	CARDINAL
cblr-3014	38	3	bank of america	ORG
cblr-3014	38	4	grant thornton	PERSON
cblr-3014	38	5	the u.s. securities and exchange commission	ORG
cblr-3014	38	6	sec	ORG
cblr-3014	38	7	one	CARDINAL
cblr-3014	39	1	grant thornton	PERSON
cblr-3014	39	2	c.o.n.s.o.b	ORG
cblr-3014	39	3	italian	NORP
cblr-3014	39	4	sec	ORG
cblr-3014	39	5	$4.769 billion	MONEY
cblr-3014	39	6	boa	ORG
cblr-3014	40	1	billion	CARDINAL
cblr-3014	41	1	boa	ORG
cblr-3014	42	1	pricewaterhousecoopers llp	PERSON
cblr-3014	42	2	pwc	WORK_OF_ART
cblr-3014	42	3	january 2004	DATE
cblr-3014	42	4	approximately $17.5	MONEY
cblr-3014	43	1	2002	DATE
cblr-3014	43	2	ebit	ORG
cblr-3014	43	3	c595,700,000	NORP
cblr-3014	43	4	da	PERSON
cblr-3014	44	1	5	CARDINAL
cblr-3014	44	2	parmalat finanziaria	PERSON
cblr-3014	44	3	s.p.a.	GPE
cblr-3014	44	4	the third quarter of 2003 5 (2003	DATE
cblr-3014	45	1	third quarter 2003	DATE
cblr-3014	46	1	6	CARDINAL
cblr-3014	46	2	n.y.	GPE
cblr-3014	46	3	jan. 10, 2004	DATE
cblr-3014	47	1	sec	ORG
cblr-3014	47	2	18,527	CARDINAL
cblr-3014	47	3	81	CARDINAL
cblr-3014	47	4	sec	ORG
cblr-3014	47	5	3143	CARDINAL
cblr-3014	47	6	dec. 30, 2003	DATE
cblr-3014	48	1	sec	ORG
cblr-3014	49	1	december 9, 2003	DATE
cblr-3014	49	2	the u.s. dollar	ORG
cblr-3014	49	3	0.81780	CARDINAL
cblr-3014	51	1	euro	CARDINAL
cblr-3014	51	2	u.s.	GPE
cblr-3014	52	1	9 mario gerevini	QUANTITY
cblr-3014	52	2	ecco il fax che segno'	PERSON
cblr-3014	52	3	della sera	PERSON
cblr-3014	52	4	milan	GPE
cblr-3014	52	5	dec. 18, 2004	DATE
cblr-3014	52	6	14	DATE
cblr-3014	53	1	sec	ORG
cblr-3014	53	2	7	CARDINAL
cblr-3014	53	3	1	CARDINAL
cblr-3014	53	4	europe	LOC
cblr-3014	54	1	3:765	CARDINAL
cblr-3014	54	2	columbia business law review billion	ORG
cblr-3014	54	3	nearly $16 billion	MONEY
cblr-3014	54	4	only one-fifth	CARDINAL
cblr-3014	54	5	u.s.	GPE
cblr-3014	54	6	european	NORP
cblr-3014	55	1	italy	GPE
cblr-3014	56	1	2	CARDINAL
cblr-3014	57	1	italian	NORP
cblr-3014	57	2	european	NORP
cblr-3014	57	3	enron	ORG
cblr-3014	58	1	3	CARDINAL
cblr-3014	58	2	enron	ORG
cblr-3014	60	1	10	CARDINAL
cblr-3014	60	2	wall st	FAC
cblr-3014	60	3	j., jan. 27, 2004	GPE
cblr-3014	61	1	pwc	ORG
cblr-3014	61	2	$18 billion	MONEY
cblr-3014	62	1	$17.5 billion	MONEY
cblr-3014	62	2	$18 billion	MONEY
cblr-3014	63	1	jonathan r. macey	PERSON
cblr-3014	63	2	italian	NORP
cblr-3014	63	3	one	CARDINAL
cblr-3014	63	4	american's	ORG
cblr-3014	63	5	1998	DATE
cblr-3014	65	1	l. rev	PERSON
cblr-3014	65	2	121	CARDINAL
cblr-3014	65	3	1998	DATE
cblr-3014	66	1	12	CARDINAL
cblr-3014	66	2	andrea melis	PERSON
cblr-3014	66	3	italian	NORP
cblr-3014	66	4	13 corp.	ORG
cblr-3014	66	5	478	CARDINAL
cblr-3014	66	6	478	CARDINAL
cblr-3014	66	7	2005	DATE
cblr-3014	67	1	melis	PERSON
cblr-3014	67	2	italian	NORP
cblr-3014	68	1	italian	NORP
cblr-3014	68	2	richard heller	PERSON
cblr-3014	68	3	italian	NORP
cblr-3014	68	4	forbes	ORG
cblr-3014	68	5	dec. 30, 2003	DATE
cblr-3014	69	1	13	CARDINAL
cblr-3014	69	2	john c. coffee, jr.	PERSON
cblr-3014	69	3	84	CARDINAL
cblr-3014	69	4	l. rev	PERSON
cblr-3014	69	5	301	CARDINAL
cblr-3014	69	6	305	CARDINAL
cblr-3014	69	7	2004	DATE
cblr-3014	70	1	2005	DATE
cblr-3014	70	2	new york	GPE
cblr-3014	74	1	five	CARDINAL
cblr-3014	77	1	enron	ORG
cblr-3014	80	1	1961	DATE
cblr-3014	80	2	parma	GPE
cblr-3014	80	3	italy	GPE
cblr-3014	81	1	calisto tanzi	ORG
cblr-3014	82	1	first	ORDINAL
cblr-3014	82	2	mid-1960	DATE
cblr-3014	82	3	swedish	NORP
cblr-3014	83	1	'4	DATE
cblr-3014	83	2	italian	NORP
cblr-3014	83	3	wall st. j.	PERSON
cblr-3014	83	4	mar. 8, 2004	DATE
cblr-3014	83	5	al	ORG
cblr-3014	85	1	3:765	CARDINAL
cblr-3014	85	2	parmala t europe'"s	ORG
cblr-3014	85	3	enron	ORG
cblr-3014	86	1	columbia business la w	ORG
cblr-3014	86	2	several months	DATE
cblr-3014	87	1	5	CARDINAL
cblr-3014	87	2	italian	NORP
cblr-3014	88	1	its first ten years	DATE
cblr-3014	88	2	50%	PERCENT
cblr-3014	88	3	annually	DATE
cblr-3014	89	1	6	CARDINAL
cblr-3014	89	2	1974	DATE
cblr-3014	89	3	south america	LOC
cblr-3014	89	4	first	ORDINAL
cblr-3014	89	5	south america.17	ORG
cblr-3014	89	6	the mid 1970s	DATE
cblr-3014	89	7	the 1990s	DATE
cblr-3014	90	1	one	CARDINAL
cblr-3014	90	2	first	ORDINAL
cblr-3014	90	3	one	CARDINAL
cblr-3014	91	1	8	CARDINAL
cblr-3014	91	2	1990	DATE
cblr-3014	91	3	italian	NORP
cblr-3014	91	4	parma a.c.	PERSON
cblr-3014	91	5	first	ORDINAL
cblr-3014	91	6	italian	NORP
cblr-3014	91	7	parma a.c	PERSON
cblr-3014	92	1	19 by 1988	CARDINAL
cblr-3014	92	2	the new cfo	ORG
cblr-3014	94	1	1	CARDINAL
cblr-3014	95	1	16	CARDINAL
cblr-3014	96	1	gabriele capolino et al.	PERSON
cblr-3014	96	2	29	CARDINAL
cblr-3014	96	3	2004	DATE
cblr-3014	98	1	one	CARDINAL
cblr-3014	98	2	italian	NORP
cblr-3014	98	3	a few months	DATE
cblr-3014	99	1	17	CARDINAL
cblr-3014	100	1	supra	PERSON
cblr-3014	100	2	14	CARDINAL
cblr-3014	100	3	al	ORG
cblr-3014	100	4	16	CARDINAL
cblr-3014	100	5	74	CARDINAL
cblr-3014	101	1	19	CARDINAL
cblr-3014	101	2	capolino et al	PERSON
cblr-3014	101	3	16	CARDINAL
cblr-3014	101	4	80	CARDINAL
cblr-3014	101	5	86	DATE
cblr-3014	102	1	2005	DATE
cblr-3014	104	1	1988	DATE
cblr-3014	104	2	company.22	PRODUCT
cblr-3014	104	3	italian	NORP
cblr-3014	106	1	september 1989	DATE
cblr-3014	106	2	51%	PERCENT
cblr-3014	106	3	finanziariacentronord	ORG
cblr-3014	106	4	fcn	WORK_OF_ART
cblr-3014	106	5	the milan stock exchange	ORG
cblr-3014	107	1	fcn	ORG
cblr-3014	107	2	55.4%	PERCENT
cblr-3014	107	3	fcn	ORG
cblr-3014	109	1	4	CARDINAL
cblr-3014	109	2	october 1990	DATE
cblr-3014	109	3	fcn	ORG
cblr-3014	109	4	finanziaria	ORG
cblr-3014	109	5	70%	PERCENT
cblr-3014	109	6	s.p.a.	GPE
cblr-3014	110	1	first	ORDINAL
cblr-3014	110	2	second	ORDINAL
cblr-3014	110	3	20	CARDINAL
cblr-3014	110	4	55	DATE
cblr-3014	111	1	21	CARDINAL
cblr-3014	112	1	53	DATE
cblr-3014	112	2	22	CARDINAL
cblr-3014	113	1	paolo biondani & marisa fumagalli	ORG
cblr-3014	113	2	ii procuratore	PERSON
cblr-3014	113	3	alcune banche sapevano	PERSON
cblr-3014	113	4	2003	DATE
cblr-3014	113	5	della sera	PERSON
cblr-3014	113	6	milan	GPE
cblr-3014	113	7	dec. 19, 2004	DATE
cblr-3014	113	8	14	CARDINAL
cblr-3014	114	1	23	CARDINAL
cblr-3014	114	2	supra	PERSON
cblr-3014	114	3	14	CARDINAL
cblr-3014	114	4	al	ORG
cblr-3014	114	5	24	CARDINAL
cblr-3014	114	6	16	CARDINAL
cblr-3014	114	7	58-65	DATE
cblr-3014	116	1	3:765	CARDINAL
cblr-3014	116	2	parmala t evrope'"s enron	ORG
cblr-3014	117	1	third	ORDINAL
cblr-3014	118	1	1988	DATE
cblr-3014	120	1	the 1990s	DATE
cblr-3014	125	1	1994	DATE
cblr-3014	125	2	spain	GPE
cblr-3014	125	3	portugal	GPE
cblr-3014	125	4	germany	GPE
cblr-3014	125	5	russia	GPE
cblr-3014	125	6	brazil	GPE
cblr-3014	125	7	california	GPE
cblr-3014	126	1	1995	DATE
cblr-3014	126	2	u.s.	GPE
cblr-3014	126	3	new york	GPE
cblr-3014	127	1	10%	PERCENT
cblr-3014	127	2	u.s.	GPE
cblr-3014	127	3	the year 2000	DATE
cblr-3014	127	4	2003	DATE
cblr-3014	127	5	thirty	CARDINAL
cblr-3014	127	6	five	CARDINAL
cblr-3014	127	7	1990	DATE
cblr-3014	127	8	2003	DATE
cblr-3014	127	9	e500 million	CARDINAL
cblr-3014	127	10	25	CARDINAL
cblr-3014	127	11	26	CARDINAL
cblr-3014	127	12	galloni & trofimov	ORG
cblr-3014	127	13	supra	PERSON
cblr-3014	127	14	14	CARDINAL
cblr-3014	127	15	al	ORG
cblr-3014	127	16	27	CARDINAL
cblr-3014	127	17	capolino et al	PERSON
cblr-3014	127	18	16	CARDINAL
cblr-3014	127	19	67-69	DATE
cblr-3014	128	1	28	CARDINAL
cblr-3014	129	1	74-75	CARDINAL
cblr-3014	129	2	2	CARDINAL
cblr-3014	129	3	http://www.parmalat.net/en fset.html?sez=ab	GPE
cblr-3014	129	4	nov. 6, 2005	DATE
cblr-3014	130	1	la w	FAC
cblr-3014	130	2	vie w	PERSON
cblr-3014	131	1	2005 1990	DATE
cblr-3014	131	2	billion	CARDINAL
cblr-3014	131	3	2002.30	CARDINAL
cblr-3014	131	4	2002	DATE
cblr-3014	131	5	only e6.2 billion	CARDINAL
cblr-3014	131	6	pwc	ORG
cblr-3014	131	7	1990.31	CARDINAL
cblr-3014	132	1	one	CARDINAL
cblr-3014	132	2	italy	GPE
cblr-3014	132	3	europe	LOC
cblr-3014	133	1	parma a.c.	PERSON
cblr-3014	133	2	team34	PERSON
cblr-3014	133	3	5	CARDINAL
cblr-3014	134	1	6	CARDINAL
cblr-3014	134	2	30	CARDINAL
cblr-3014	134	3	capolino et al	PERSON
cblr-3014	134	4	16	CARDINAL
cblr-3014	134	5	67	CARDINAL
cblr-3014	135	1	2002	DATE
cblr-3014	135	2	4	CARDINAL
cblr-3014	135	3	69	CARDINAL
cblr-3014	136	1	3	CARDINAL
cblr-3014	136	2	16	CARDINAL
cblr-3014	136	3	67	CARDINAL
cblr-3014	136	4	32	CARDINAL
cblr-3014	137	1	76	DATE
cblr-3014	137	2	3	CARDINAL
cblr-3014	138	1	the late 1990s	DATE
cblr-3014	138	2	south america	LOC
cblr-3014	140	1	83-86	DATE
cblr-3014	141	1	more than one	CARDINAL
cblr-3014	142	1	only one	CARDINAL
cblr-3014	144	1	36	CARDINAL
cblr-3014	144	2	francesca	ORG
cblr-3014	144	3	cfo	ORG
cblr-3014	147	1	marisa fumagalli	PERSON
cblr-3014	147	2	ho bisogno di soldi	PERSON
cblr-3014	147	3	mi fa lavorare	PERSON
cblr-3014	147	4	della sera	PERSON
cblr-3014	147	5	milan	GPE
cblr-3014	147	6	dec. 18, 2004	DATE
cblr-3014	147	7	14	DATE
cblr-3014	147	8	francesca	ORG
cblr-3014	147	9	stefano	PERSON
cblr-3014	147	10	italian	NORP
cblr-3014	147	11	february 17, 2004	DATE
cblr-3014	148	1	march 8, 2004	DATE
cblr-3014	149	1	3:765	CARDINAL
cblr-3014	149	2	europe	LOC
cblr-3014	149	3	enron	ORG
cblr-3014	151	1	7 later	DATE
cblr-3014	151	2	e638 million	CARDINAL
cblr-3014	153	1	the 1990s	DATE
cblr-3014	153	2	one	CARDINAL
cblr-3014	154	1	citigroup inc.	ORG
cblr-3014	154	2	merrill lynch & co.	ORG
cblr-3014	154	3	bank of america corp.	ORG
cblr-3014	154	4	j.p. morgan chase & co.	PERSON
cblr-3014	156	1	il tribunale del riesame ha	PERSON
cblr-3014	156	2	scarcerato francesca tanzi	WORK_OF_ART
cblr-3014	156	3	repubblica	PERSON
cblr-3014	156	4	rome	GPE
cblr-3014	156	5	mar. 8, 2004	DATE
cblr-3014	156	6	http://www.repubblica.it/2004/b/sezioni/economia/parmalatll/scarcer/ scarcer.html	ORG
cblr-3014	157	1	37	CARDINAL
cblr-3014	157	2	capolino et al	PERSON
cblr-3014	157	3	16	CARDINAL
cblr-3014	157	4	93	CARDINAL
cblr-3014	158	1	38	CARDINAL
cblr-3014	158	2	wall st	GPE
cblr-3014	158	3	j.	PERSON
cblr-3014	158	4	mar. 9, 2004	DATE
cblr-3014	160	1	melis	PERSON
cblr-3014	160	2	supra	PERSON
cblr-3014	160	3	12	CARDINAL
cblr-3014	160	4	487 n.2	DATE
cblr-3014	160	5	4	ORG
cblr-3014	160	6	16	CARDINAL
cblr-3014	160	7	93	CARDINAL
cblr-3014	161	1	the beginning of 2004	DATE
cblr-3014	163	1	97	DATE
cblr-3014	163	2	peter gumbel	PERSON
cblr-3014	163	3	dec. 13, 2004	DATE
cblr-3014	163	4	880285-1,00.html	DATE
cblr-3014	166	1	la w	FAC
cblr-3014	166	2	vie w	PERSON
cblr-3014	167	1	2005	DATE
cblr-3014	167	2	enron	ORG
cblr-3014	167	3	boston	GPE
cblr-3014	167	4	enrico bondi	PERSON
cblr-3014	167	5	c13.2 billion	MONEY
cblr-3014	167	6	between 1990 and 2003	DATE
cblr-3014	168	1	italian	NORP
cblr-3014	168	2	e7.4 billion	CARDINAL
cblr-3014	168	3	investors.43	ORG
cblr-3014	168	4	sec	ORG
cblr-3014	168	5	approximately $1 billion	MONEY
cblr-3014	168	6	south american	NORP
cblr-3014	170	1	42	CARDINAL
cblr-3014	170	2	wall st. j.	PERSON
cblr-3014	170	3	sept. 28, 2004	DATE
cblr-3014	170	4	al	ORG
cblr-3014	171	1	david reilly	PERSON
cblr-3014	171	2	wall st. j.	PERSON
cblr-3014	171	3	july 23, 2004	DATE
cblr-3014	171	4	first	ORDINAL
cblr-3014	172	1	compl	PERSON
cblr-3014	173	1	1	CARDINAL
cblr-3014	173	2	sec	ORG
cblr-3014	173	3	s.p.a.	GPE
cblr-3014	173	4	03cv-10266	CARDINAL
cblr-3014	173	5	s.d.n.y	DATE
cblr-3014	173	6	july 2004	DATE
cblr-3014	174	1	sec	ORG
cblr-3014	175	1	first	ORDINAL
cblr-3014	176	1	sec	ORG
cblr-3014	176	2	parmalat finanziaria	ORG
cblr-3014	176	3	s.p.a.	GPE
cblr-3014	176	4	18,803	CARDINAL
cblr-3014	176	5	sec	ORG
cblr-3014	176	6	1631	CARDINAL
cblr-3014	176	7	july 28, 2004	DATE
cblr-3014	177	1	the united states	GPE
cblr-3014	177	2	american	NORP
cblr-3014	178	1	capolino et al	PERSON
cblr-3014	178	2	16	CARDINAL
cblr-3014	178	3	110	CARDINAL
cblr-3014	179	1	italian	NORP
cblr-3014	179	2	1995	DATE
cblr-3014	180	1	sec	ORG
cblr-3014	180	2	44	DATE
cblr-3014	180	3	4	CARDINAL
cblr-3014	182	1	3:765	CARDINAL
cblr-3014	182	2	parma a.c.	PERSON
cblr-3014	185	1	april 2002	DATE
cblr-3014	185	2	€306 million	MONEY
cblr-3014	185	3	6%	PERCENT
cblr-3014	185	4	february 2003	DATE
cblr-3014	185	5	another €300 million	MONEY
cblr-3014	186	1	c.o.n.s.o.b	ORG
cblr-3014	187	1	1	CARDINAL
cblr-3014	187	2	46	CARDINAL
cblr-3014	189	1	capolino et al	PERSON
cblr-3014	189	2	16	CARDINAL
cblr-3014	189	3	187	CARDINAL
cblr-3014	190	1	17	CARDINAL
cblr-3014	190	2	capolino et al	PERSON
cblr-3014	190	3	16	CARDINAL
cblr-3014	190	4	117-24	DATE
cblr-3014	192	1	131	CARDINAL
cblr-3014	193	1	49	CARDINAL
cblr-3014	193	2	parmalat finanziaria	PERSON
cblr-3014	193	3	s.p.a.	GPE
cblr-3014	193	4	june 30, 2002 14 (2002	DATE
cblr-3014	194	1	50	CARDINAL
cblr-3014	194	2	capolino et al	PERSON
cblr-3014	194	3	16	CARDINAL
cblr-3014	194	4	148	CARDINAL
cblr-3014	195	1	51	CARDINAL
cblr-3014	196	1	italy	GPE
cblr-3014	197	1	52	CARDINAL
cblr-3014	198	1	149	CARDINAL
cblr-3014	200	1	2005columibia	CARDINAL
cblr-3014	200	2	europe	LOC
cblr-3014	200	3	enron	ORG
cblr-3014	202	1	april 2003	DATE
cblr-3014	202	2	cfo tonna	ORG
cblr-3014	202	3	alberto ferraris	ORG
cblr-3014	203	1	boa	ORG
cblr-3014	203	2	deutsche bank	ORG
cblr-3014	204	1	june of 2003	DATE
cblr-3014	204	2	morgan stanley	ORG
cblr-3014	204	3	€300 million	MONEY
cblr-3014	204	4	nextra investment management	ORG
cblr-3014	204	5	sgr	ORG
cblr-3014	204	6	italy	GPE
cblr-3014	204	7	banca intesa s.p.a	ORG
cblr-3014	204	8	july	DATE
cblr-3014	204	9	ubs	ORG
cblr-3014	204	10	420	MONEY
cblr-3014	205	1	deutsche bank	ORG
cblr-3014	205	2	e350 million	CARDINAL
cblr-3014	205	3	september 15, 2003	DATE
cblr-3014	205	4	standard & poor's	ORG
cblr-3014	205	5	147	CARDINAL
cblr-3014	206	1	54	CARDINAL
cblr-3014	207	1	145-76	DATE
cblr-3014	208	1	nextra	NORP
cblr-3014	208	2	just a few months later	DATE
cblr-3014	208	3	september 2003	DATE
cblr-3014	210	1	alberto ferraris	PERSON
cblr-3014	210	2	april of 2003	DATE
cblr-3014	210	3	deutsche bank	ORG
cblr-3014	213	1	enrico bondi	PERSON
cblr-3014	213	2	nextra	ORG
cblr-3014	214	1	nextra	NORP
cblr-3014	215	1	october 6, 2004	DATE
cblr-3014	215	2	nextra	ORG
cblr-3014	216	1	banca intesa	ORG
cblr-3014	217	1	oct. 16, 2004	DATE
cblr-3014	217	2	39	DATE
cblr-3014	217	3	39	DATE
cblr-3014	218	1	capolino et al	PERSON
cblr-3014	218	2	16	CARDINAL
cblr-3014	218	3	161	CARDINAL
cblr-3014	220	1	3:765	CARDINAL
cblr-3014	221	1	6	CARDINAL
cblr-3014	221	2	midnovember	DATE
cblr-3014	221	3	s&p	ORG
cblr-3014	225	1	e150 million	CARDINAL
cblr-3014	225	2	december 15, 2003	DATE
cblr-3014	226	1	december 9	DATE
cblr-3014	226	2	s&p	ORG
cblr-3014	227	1	december 14	DATE
cblr-3014	227	2	enrico bondi	PERSON
cblr-3014	227	3	bondi	PERSON
cblr-3014	228	1	56	CARDINAL
cblr-3014	228	2	capolino et al	PERSON
cblr-3014	228	3	16	CARDINAL
cblr-3014	228	4	168	CARDINAL
cblr-3014	229	1	italian	NORP
cblr-3014	229	2	deutsche bank's	ORG
cblr-3014	229	3	the few months	DATE
cblr-3014	230	1	november 2003	DATE
cblr-3014	230	2	deutsche bank	ORG
cblr-3014	230	3	5%	PERCENT
cblr-3014	231	1	deutsche bank	ORG
cblr-3014	232	1	three days	DATE
cblr-3014	232	2	december 19	DATE
cblr-3014	232	3	deutsche bank	ORG
cblr-3014	232	4	the united states	GPE
cblr-3014	233	1	deutsche bank	ORG
cblr-3014	233	2	s&p	ORG
cblr-3014	233	3	deutsche bank's	ORG
cblr-3014	234	1	deutsche bank's	ORG
cblr-3014	235	1	169-74	CARDINAL
cblr-3014	236	1	17	CARDINAL
cblr-3014	237	1	175	CARDINAL
cblr-3014	238	1	175-76	DATE
cblr-3014	239	1	bondi	GPE
cblr-3014	240	1	212	CARDINAL
cblr-3014	241	1	milan	GPE
cblr-3014	241	2	september 28, 2005	DATE
cblr-3014	243	1	eric sylvers	PERSON
cblr-3014	243	2	italy	GPE
cblr-3014	243	3	11	CARDINAL
cblr-3014	243	4	parmalat	GPE
cblr-3014	243	5	n.y.	GPE
cblr-3014	243	6	june 29, 2005	DATE
cblr-3014	243	7	c6 [hereinafter sylvers	ORG
cblr-3014	244	1	2005	DATE
cblr-3014	244	2	c.o.n.s.o.b	ORG
cblr-3014	244	3	grant thornton	PERSON
cblr-3014	244	4	december 19, 2003	DATE
cblr-3014	244	5	£3.9 billion	MONEY
cblr-3014	246	1	italian	NORP
cblr-3014	246	2	tanzi6	ORG
cblr-3014	246	3	december 27	DATE
cblr-3014	247	1	december 29	DATE
cblr-3014	248	1	the end of january 2004	DATE
cblr-3014	248	2	pwc	ORG
cblr-3014	248	3	bondi	PERSON
cblr-3014	248	4	grant thornton	PERSON
cblr-3014	249	1	pwc	ORG
cblr-3014	249	2	£14.3 billion	MONEY
cblr-3014	249	3	approximately $17.5 billion	MONEY
cblr-3014	249	4	almost eight	CARDINAL
cblr-3014	249	5	£1.82 billion	MONEY
cblr-3014	249	6	approximately $2.23 billion	MONEY
cblr-3014	249	7	september 2003.63	DATE
cblr-3014	249	8	£4.2 billion	MONEY
cblr-3014	249	9	ebitda 60	DATE
cblr-3014	249	10	capolino et al	PERSON
cblr-3014	249	11	16	CARDINAL
cblr-3014	249	12	221	CARDINAL
cblr-3014	250	1	luciano del soldato	FAC
cblr-3014	250	2	cfo	ORG
cblr-3014	251	1	milan	GPE
cblr-3014	251	2	june 28, 2005	DATE
cblr-3014	252	1	eleven	CARDINAL
cblr-3014	252	2	two years	DATE
cblr-3014	252	3	six months	DATE
cblr-3014	253	1	parma	GPE
cblr-3014	253	2	up to twenty years	DATE
cblr-3014	254	1	59	CARDINAL
cblr-3014	254	2	c6	ORG
cblr-3014	255	1	61	CARDINAL
cblr-3014	255	2	supra	PERSON
cblr-3014	255	3	16	CARDINAL
cblr-3014	255	4	176	CARDINAL
cblr-3014	256	1	62	CARDINAL
cblr-3014	256	2	richard y. roberts et al	PERSON
cblr-3014	256	3	sj077 a.l.i.-a.b.a	ORG
cblr-3014	258	1	399	CARDINAL
cblr-3014	258	2	408	CARDINAL
cblr-3014	258	3	2004	DATE
cblr-3014	259	1	63	CARDINAL
cblr-3014	260	1	d.	NORP
cblr-3014	260	2	the third quarter of 2003	DATE
cblr-3014	260	3	third quarter 2003	DATE
cblr-3014	260	4	5	CARDINAL
cblr-3014	260	5	6	CARDINAL
cblr-3014	260	6	10	CARDINAL
cblr-3014	260	7	europe	LOC
cblr-3014	261	1	3:765	CARDINAL
cblr-3014	261	2	more than five	CARDINAL
cblr-3014	262	1	5	CARDINAL
cblr-3014	262	2	the first nine months of 2003	DATE
cblr-3014	262	3	€351 million	MONEY
cblr-3014	262	4	€384 million.6	MONEY
cblr-3014	264	1	italy	GPE
cblr-3014	264	2	the united states	GPE
cblr-3014	266	1	one	CARDINAL
cblr-3014	266	2	italy	GPE
cblr-3014	266	3	new york	GPE
cblr-3014	266	4	october 2004	DATE
cblr-3014	268	1	65	CARDINAL
cblr-3014	268	2	million	CARDINAL
cblr-3014	268	3	only 6121 million	CARDINAL
cblr-3014	269	1	third quarter 2003	DATE
cblr-3014	269	2	5	CARDINAL
cblr-3014	269	3	5	CARDINAL
cblr-3014	269	4	6	CARDINAL
cblr-3014	269	5	supra	PERSON
cblr-3014	269	6	62	CARDINAL
cblr-3014	269	7	408	CARDINAL
cblr-3014	269	8	third quarter 2003	DATE
cblr-3014	269	9	5	CARDINAL
cblr-3014	269	10	5	CARDINAL
cblr-3014	269	11	67	CARDINAL
cblr-3014	269	12	16	CARDINAL
cblr-3014	270	1	first	ORDINAL
cblr-3014	272	1	375	CARDINAL
cblr-3014	272	2	f. supp	PERSON
cblr-3014	273	1	2d 278	CARDINAL
cblr-3014	273	2	s.d.n.y. 2005	DATE
cblr-3014	274	1	first	ORDINAL
cblr-3014	277	1	350	CARDINAL
cblr-3014	277	2	f. supp	PERSON
cblr-3014	278	1	2d 1356	DATE
cblr-3014	278	2	2004	DATE
cblr-3014	279	1	n.y.	GPE
cblr-3014	279	2	aug. 10, 2005	DATE
cblr-3014	280	1	2005	DATE
cblr-3014	280	2	enron	ORG
cblr-3014	281	1	enron	ORG
cblr-3014	282	1	a. spes	PERSON
cblr-3014	282	2	del soldato,69	PERSON
cblr-3014	283	1	°	CARDINAL
cblr-3014	283	2	1998	DATE
cblr-3014	283	3	two	CARDINAL
cblr-3014	283	4	thornton	PERSON
cblr-3014	283	5	the cayman islands	GPE
cblr-3014	283	6	1999	DATE
cblr-3014	285	1	south america	LOC
cblr-3014	285	2	parma a.c.	PERSON
cblr-3014	287	1	16	CARDINAL
cblr-3014	287	2	289-96	CARDINAL
cblr-3014	287	3	december 22, 2003	DATE
cblr-3014	288	1	june 28, 2005	DATE
cblr-3014	288	2	luciano del soldato	FAC
cblr-3014	288	3	alberto ferraris	ORG
cblr-3014	288	4	two	CARDINAL
cblr-3014	288	5	cfos	ORG
cblr-3014	288	6	one year	DATE
cblr-3014	288	7	ten months	DATE
cblr-3014	288	8	one year	DATE
cblr-3014	288	9	six months	DATE
cblr-3014	289	1	caso parmalat11	PERSON
cblr-3014	289	2	della sera	PERSON
cblr-3014	289	3	milan	GPE
cblr-3014	289	4	june 28, 2005	DATE
cblr-3014	290	1	70	CARDINAL
cblr-3014	290	2	capolino et al	PERSON
cblr-3014	290	3	16	CARDINAL
cblr-3014	290	4	114	CARDINAL
cblr-3014	290	5	71	CARDINAL
cblr-3014	290	6	thornton	PERSON
cblr-3014	290	7	december 31, 2003	DATE
cblr-3014	291	1	thornton	PERSON
cblr-3014	291	2	london	GPE
cblr-3014	291	3	jan. 5, 2004	DATE
cblr-3014	293	1	bonlat7 2	ORG
cblr-3014	294	1	cuban	NORP
cblr-3014	296	1	bondi	PERSON
cblr-3014	296	2	tihe	ORG
cblr-3014	298	1	four	CARDINAL
cblr-3014	299	1	the end of each quarter	DATE
cblr-3014	300	1	first	ORDINAL
cblr-3014	300	2	the quarter	DATE
cblr-3014	301	1	72	CARDINAL
cblr-3014	301	2	16	CARDINAL
cblr-3014	301	3	117	CARDINAL
cblr-3014	302	1	first	ORDINAL
cblr-3014	302	2	68	CARDINAL
cblr-3014	302	3	71-80	CARDINAL
cblr-3014	303	1	71	CARDINAL
cblr-3014	303	2	supra	PERSON
cblr-3014	303	3	16	CARDINAL
cblr-3014	303	4	118	CARDINAL
cblr-3014	304	1	71	CARDINAL
cblr-3014	304	2	first	ORDINAL
cblr-3014	304	3	68	CARDINAL
cblr-3014	304	4	76-77	CARDINAL
cblr-3014	304	5	bondi	ORG
cblr-3014	304	6	june 19, 2004	DATE
cblr-3014	304	7	parmalat finanziaria s.p.a	ORG
cblr-3014	305	1	bondi	PERSON
cblr-3014	305	2	milanese	NORP
cblr-3014	306	1	claudio pessina	PERSON
cblr-3014	306	2	gianfranco bocchi	PERSON
cblr-3014	306	3	one	CARDINAL
cblr-3014	307	1	bocchi	PERSON
cblr-3014	308	1	june 28, 2005	DATE
cblr-3014	308	2	one year	DATE
cblr-3014	309	1	69	CARDINAL
cblr-3014	310	1	16	CARDINAL
cblr-3014	310	2	314	CARDINAL
cblr-3014	311	1	bocchi	PERSON
cblr-3014	311	2	first	ORDINAL
cblr-3014	311	3	68	CARDINAL
cblr-3014	313	1	w	ORG
cblr-3014	313	2	vie w	PERSON
cblr-3014	314	1	2005	DATE
cblr-3014	314	2	quarter	DATE
cblr-3014	315	1	del soldato	GPE
cblr-3014	315	2	revenue.76	ORG
cblr-3014	317	1	bank of america	ORG
cblr-3014	317	2	bank of america	ORG
cblr-3014	318	1	7	CARDINAL
cblr-3014	318	2	december 2003	DATE
cblr-3014	319	1	1	CARDINAL
cblr-3014	319	2	cuban	NORP
cblr-3014	320	1	one	CARDINAL
cblr-3014	322	1	one	CARDINAL
cblr-3014	323	1	1999	DATE
cblr-3014	323	2	cuban	NORP
cblr-3014	323	3	empresa cubana importadora de alimentos	ORG
cblr-3014	324	1	camfield	PERSON
cblr-3014	324	2	singaporean	NORP
cblr-3014	325	1	supra	PERSON
cblr-3014	325	2	16	CARDINAL
cblr-3014	325	3	119-20	CARDINAL
cblr-3014	325	4	223	CARDINAL
cblr-3014	326	1	71	CARDINAL
cblr-3014	327	1	118	CARDINAL
cblr-3014	328	1	camfield	PERSON
cblr-3014	328	2	angelo ugolotti	PERSON
cblr-3014	329	1	ugolotti	PERSON
cblr-3014	329	2	collecchio	GPE
cblr-3014	330	1	ugolotti	PERSON
cblr-3014	330	2	camfield	PERSON
cblr-3014	331	1	brandon mitchener	PERSON
cblr-3014	332	1	3:765	CARDINAL
cblr-3014	332	2	enron	ORG
cblr-3014	333	1	columbia business law review milk	ORG
cblr-3014	333	2	singapore	GPE
cblr-3014	333	3	cuba	GPE
cblr-3014	334	1	300,000 tons	QUANTITY
cblr-3014	334	2	$620 million	MONEY
cblr-3014	335	1	v9	PERSON
cblr-3014	335	2	cuba	GPE
cblr-3014	335	3	60 gallons	QUANTITY
cblr-3014	336	1	2	CARDINAL
cblr-3014	338	1	' 3	DATE
cblr-3014	341	1	2 4	DATE
cblr-3014	342	1	many years	DATE
cblr-3014	342	2	swedish	NORP
cblr-3014	343	1	two	CARDINAL
cblr-3014	344	1	two	CARDINAL
cblr-3014	345	1	first	ORDINAL
cblr-3014	345	2	ugolotti	PERSON
cblr-3014	345	3	wall st.	GPE
cblr-3014	345	4	j., jan. 26, 2004	GPE
cblr-3014	345	5	c3	ORG
cblr-3014	346	1	first	ORDINAL
cblr-3014	346	2	68	CARDINAL
cblr-3014	346	3	82-86	DATE
cblr-3014	347	1	pwc	ORG
cblr-3014	347	2	$620 million	MONEY
cblr-3014	347	3	gumbel	PERSON
cblr-3014	347	4	$1.3 billion	MONEY
cblr-3014	348	1	gumbel	ORG
cblr-3014	348	2	supra	PERSON
cblr-3014	348	3	41	CARDINAL
cblr-3014	349	1	80	CARDINAL
cblr-3014	349	2	capolino et al	PERSON
cblr-3014	349	3	16	CARDINAL
cblr-3014	349	4	224	CARDINAL
cblr-3014	350	1	119	CARDINAL
cblr-3014	350	2	82	CARDINAL
cblr-3014	352	1	227	CARDINAL
cblr-3014	353	1	2005	DATE
cblr-3014	354	1	5	CARDINAL
cblr-3014	355	1	$1.5 billion	MONEY
cblr-3014	356	1	sec	ORG
cblr-3014	356	2	the end of 2001	DATE
cblr-3014	356	3	$2 billion	MONEY
cblr-3014	356	4	the end of 2002	DATE
cblr-3014	356	5	$7 billion	MONEY
cblr-3014	357	1	the end of 2003	DATE
cblr-3014	357	2	e8.6 billion	MONEY
cblr-3014	357	3	approximately $10.5	MONEY
cblr-3014	358	1	one	CARDINAL
cblr-3014	359	1	2002	DATE
cblr-3014	360	1	bianchi	PERSON
cblr-3014	360	2	grant thornton's	PERSON
cblr-3014	361	1	7	CARDINAL
cblr-3014	361	2	the cayman islands	GPE
cblr-3014	361	3	new york	GPE
cblr-3014	361	4	zini	ORG
cblr-3014	361	5	italian	NORP
cblr-3014	362	1	9	CARDINAL
cblr-3014	362	2	e500 million	CARDINAL
cblr-3014	362	3	8	CARDINAL
cblr-3014	362	4	238	CARDINAL
cblr-3014	362	5	85	CARDINAL
cblr-3014	362	6	sec	ORG
cblr-3014	362	7	44	DATE
cblr-3014	362	8	5	CARDINAL
cblr-3014	362	9	86	CARDINAL
cblr-3014	362	10	supra	PERSON
cblr-3014	362	11	35	CARDINAL
cblr-3014	363	1	7	CARDINAL
cblr-3014	363	2	capolino et al	PERSON
cblr-3014	363	3	16	CARDINAL
cblr-3014	363	4	187	CARDINAL
cblr-3014	363	5	8	CARDINAL
cblr-3014	364	1	188	CARDINAL
cblr-3014	365	1	june 28, 2005	DATE
cblr-3014	365	2	milan	GPE
cblr-3014	365	3	gian paolo zini	PERSON
cblr-3014	365	4	two years'	DATE
cblr-3014	366	1	sylvers	GPE
cblr-3014	366	2	supra	PERSON
cblr-3014	366	3	59	CARDINAL
cblr-3014	367	1	9	CARDINAL
cblr-3014	367	2	first	ORDINAL
cblr-3014	367	3	68	CARDINAL
cblr-3014	367	4	116	CARDINAL
cblr-3014	368	1	16	CARDINAL
cblr-3014	368	2	188	CARDINAL
cblr-3014	370	1	3:765	CARDINAL
cblr-3014	370	2	europe	LOC
cblr-3014	371	1	enron	ORG
cblr-3014	373	1	october 31, 2003	DATE
cblr-3014	373	2	deloitte touche	ORG
cblr-3014	373	3	thornton	PERSON
cblr-3014	373	4	deloitte	ORG
cblr-3014	373	5	c.o.n.s.o.b	ORG
cblr-3014	373	6	eight	CARDINAL
cblr-3014	373	7	november 12	DATE
cblr-3014	373	8	epicurum 3	DATE
cblr-3014	373	9	december 8	DATE
cblr-3014	373	10	enrico bondi	PERSON
cblr-3014	373	11	sec	ORG
cblr-3014	373	12	$3.39 billion	MONEY
cblr-3014	374	1	95	CARDINAL
cblr-3014	375	1	bondi	PERSON
cblr-3014	375	2	$3.39 billion	MONEY
cblr-3014	375	3	debt 90	DATE
cblr-3014	376	1	supra	PERSON
cblr-3014	376	2	16	CARDINAL
cblr-3014	376	3	188	CARDINAL
cblr-3014	377	1	179	CARDINAL
cblr-3014	378	1	92	CARDINAL
cblr-3014	379	1	180	CARDINAL
cblr-3014	379	2	181	CARDINAL
cblr-3014	380	1	185	CARDINAL
cblr-3014	381	1	parmalat finanziaria	PERSON
cblr-3014	381	2	s.p.a.	GPE
cblr-3014	381	3	(nov. 27, 2003	DATE
cblr-3014	381	4	http://www.parmalat.net/en/doc/2003.11.27%	PERCENT
cblr-3014	381	5	20liquidation%2oepicurum%20en.pdf	CARDINAL
cblr-3014	382	1	9	CARDINAL
cblr-3014	382	2	parmalat finanziaria	PERSON
cblr-3014	382	3	s.p.a.	GPE
cblr-3014	382	4	dec. 8, 2003	DATE
cblr-3014	383	1	first	ORDINAL
cblr-3014	383	2	68	CARDINAL
cblr-3014	383	3	104	CARDINAL
cblr-3014	383	4	sec	ORG
cblr-3014	383	5	first	ORDINAL
cblr-3014	383	6	44	DATE
cblr-3014	383	7	6	CARDINAL
cblr-3014	385	1	2005col	CARDINAL
cblr-3014	386	1	la w	FAC
cblr-3014	386	2	vie w	PERSON
cblr-3014	386	3	one	CARDINAL
cblr-3014	386	4	3.39	MONEY
cblr-3014	386	5	d. buconero	PERSON
cblr-3014	387	1	one	CARDINAL
cblr-3014	387	2	citigroup	ORG
cblr-3014	387	3	italian	NORP
cblr-3014	388	1	citigroup	ORG
cblr-3014	388	2	december 9	DATE
cblr-3014	388	3	2002.98	CARDINAL
cblr-3014	388	4	citigroup	ORG
cblr-3014	388	5	delaware	GPE
cblr-3014	388	6	buconero llc	ORG
cblr-3014	388	7	citigroup.99	GPE
cblr-3014	388	8	swiss	NORP
cblr-3014	388	9	srl	GPE
cblr-3014	389	1	buconero	ORG
cblr-3014	389	2	€117 million	MONEY
cblr-3014	391	1	1	CARDINAL
cblr-3014	391	2	bondi	GPE
cblr-3014	391	3	96	CARDINAL
cblr-3014	391	4	first	ORDINAL
cblr-3014	391	5	68	CARDINAL
cblr-3014	391	6	104	CARDINAL
cblr-3014	392	1	17	CARDINAL
cblr-3014	392	2	16	CARDINAL
cblr-3014	392	3	200	CARDINAL
cblr-3014	393	1	reilly & galloni	ORG
cblr-3014	393	2	42	DATE
cblr-3014	393	3	al	ORG
cblr-3014	393	4	100	CARDINAL
cblr-3014	393	5	parmalat finanziaria	PERSON
cblr-3014	393	6	s.p.a.	GPE
cblr-3014	394	1	parmalat finanziaria	ORG
cblr-3014	394	2	nov. 21, 2003	DATE
cblr-3014	395	1	101	CARDINAL
cblr-3014	395	2	42	DATE
cblr-3014	395	3	al	ORG
cblr-3014	395	4	europe	LOC
cblr-3014	396	1	3:765	CARDINAL
cblr-3014	397	1	citibank	ORG
cblr-3014	397	2	stefania chiaruttini	PERSON
cblr-3014	397	3	italian	NORP
cblr-3014	398	1	4	CARDINAL
cblr-3014	401	1	a few months	DATE
cblr-3014	401	2	about e4 billion	MONEY
cblr-3014	401	3	6	CARDINAL
cblr-3014	401	4	hundreds	CARDINAL
cblr-3014	401	5	italy	GPE
cblr-3014	402	1	7	CARDINAL
cblr-3014	403	1	citigroup	ORG
cblr-3014	403	2	eureka securitization inc.	ORG
cblr-3014	403	3	hundreds of millions	MONEY
cblr-3014	403	4	9 103	CARDINAL
cblr-3014	403	5	first	ORDINAL
cblr-3014	403	6	68	CARDINAL
cblr-3014	403	7	90	CARDINAL
cblr-3014	403	8	105	CARDINAL
cblr-3014	403	9	sydney	GPE
cblr-3014	403	10	herald	GPE
cblr-3014	403	11	feb. 3, 2004	DATE
cblr-3014	404	1	106	CARDINAL
cblr-3014	405	1	68	CARDINAL
cblr-3014	405	2	91	CARDINAL
cblr-3014	405	3	108	CARDINAL
cblr-3014	407	1	91-96	CARDINAL
cblr-3014	408	1	col umbia business	ORG
cblr-3014	408	2	la w	GPE
cblr-3014	408	3	vie w	PERSON
cblr-3014	409	1	2005	DATE
cblr-3014	409	2	enron	ORG
cblr-3014	411	1	f. reclassification	PERSON
cblr-3014	413	1	sec	ORG
cblr-3014	413	2	c300 million	CARDINAL
cblr-3014	413	3	$348 million	MONEY
cblr-3014	414	1	$4.49 billion	MONEY
cblr-3014	415	1	1	CARDINAL
cblr-3014	415	2	third	ORDINAL
cblr-3014	418	1	schemes;'13	ORG
cblr-3014	419	1	sec	ORG
cblr-3014	419	2	44	DATE
cblr-3014	419	3	6	CARDINAL
cblr-3014	419	4	11	CARDINAL
cblr-3014	419	5	68	CARDINAL
cblr-3014	419	6	101	CARDINAL
cblr-3014	420	1	112	CARDINAL
cblr-3014	420	2	sec	ORG
cblr-3014	420	3	44	DATE
cblr-3014	420	4	6	CARDINAL
cblr-3014	421	1	first	ORDINAL
cblr-3014	421	2	68	CARDINAL
cblr-3014	421	3	101	CARDINAL
cblr-3014	421	4	113	CARDINAL
cblr-3014	421	5	68	CARDINAL
cblr-3014	421	6	96	DATE
cblr-3014	423	1	3:765	CARDINAL
cblr-3014	423	2	5	CARDINAL
cblr-3014	424	1	6	CARDINAL
cblr-3014	425	1	c14.2	ORG
cblr-3014	425	2	enrico bondi	PERSON
cblr-3014	425	3	1	CARDINAL
cblr-3014	425	4	billions	CARDINAL
cblr-3014	425	5	3.8	CARDINAL
cblr-3014	425	6	2.8	CARDINAL
cblr-3014	425	7	2.5	CARDINAL
cblr-3014	425	8	2.3	CARDINAL
cblr-3014	425	9	1.6	CARDINAL
cblr-3014	425	10	0.9	CARDINAL
cblr-3014	425	11	0.3	CARDINAL
cblr-3014	425	12	14.2	CARDINAL
cblr-3014	427	1	114	CARDINAL
cblr-3014	427	2	sec	ORG
cblr-3014	427	3	44	DATE
cblr-3014	427	4	4	CARDINAL
cblr-3014	429	1	supra	PERSON
cblr-3014	429	2	16	CARDINAL
cblr-3014	429	3	225	CARDINAL
cblr-3014	430	1	11	CARDINAL
cblr-3014	430	2	68	CARDINAL
cblr-3014	430	3	120	CARDINAL
cblr-3014	430	4	11	CARDINAL
cblr-3014	431	1	122	CARDINAL
cblr-3014	432	1	sec	ORG
cblr-3014	432	2	44	DATE
cblr-3014	432	3	6	CARDINAL
cblr-3014	432	4	17	CARDINAL
cblr-3014	432	5	supra	PERSON
cblr-3014	432	6	43	CARDINAL
cblr-3014	433	1	d.	NORP
cblr-3014	433	2	la w	FAC
cblr-3014	433	3	vie w	PERSON
cblr-3014	433	4	2005	DATE
cblr-3014	433	5	europe	LOC
cblr-3014	433	6	enron	ORG
cblr-3014	437	1	europe	LOC
cblr-3014	437	2	enron	ORG
cblr-3014	438	1	two	CARDINAL
cblr-3014	438	2	europe	LOC
cblr-3014	438	3	enron	ORG
cblr-3014	439	1	first	ORDINAL
cblr-3014	439	2	european	NORP
cblr-3014	440	1	enron	ORG
cblr-3014	441	1	second	ORDINAL
cblr-3014	441	2	european	NORP
cblr-3014	441	3	italian	NORP
cblr-3014	443	1	european	NORP
cblr-3014	443	2	european	NORP
cblr-3014	444	1	second	ORDINAL
cblr-3014	445	1	four	CARDINAL
cblr-3014	446	1	enron	ORG
cblr-3014	447	1	enron	ORG
cblr-3014	447	2	two	CARDINAL
cblr-3014	449	1	3:765	CARDINAL
cblr-3014	452	1	a.	PERSON
cblr-3014	453	1	enron	ORG
cblr-3014	453	2	two	CARDINAL
cblr-3014	454	1	enron	ORG
cblr-3014	454	2	one	CARDINAL
cblr-3014	455	1	the 1990s	DATE
cblr-3014	455	2	jeff	PERSON
cblr-3014	455	3	enron	ORG
cblr-3014	456	1	enron	ORG
cblr-3014	457	1	2	CARDINAL
cblr-3014	457	2	2001	DATE
cblr-3014	457	3	enron	ORG
cblr-3014	457	4	$100 billion	MONEY
cblr-3014	457	5	almost $1 billion	MONEY
cblr-3014	458	1	2	CARDINAL
cblr-3014	459	1	2 2	CARDINAL
cblr-3014	459	2	less than one-tenth	CARDINAL
cblr-3014	459	3	'12	DATE
cblr-3014	459	4	119	CARDINAL
cblr-3014	459	5	paul m. healy & krishna g. palepu	PERSON
cblr-3014	459	6	enron	ORG
cblr-3014	459	7	17	CARDINAL
cblr-3014	459	8	j. econ	PERSON
cblr-3014	460	1	persp	PERSON
cblr-3014	461	1	3	CARDINAL
cblr-3014	461	2	6	DATE
cblr-3014	461	3	2003	DATE
cblr-3014	462	1	120	CARDINAL
cblr-3014	463	1	8	CARDINAL
cblr-3014	463	2	121	CARDINAL
cblr-3014	463	3	enron	ORG
cblr-3014	463	4	2000	CARDINAL
cblr-3014	463	5	annual	DATE
cblr-3014	463	6	1 (2001	DATE
cblr-3014	463	7	122	CARDINAL
cblr-3014	463	8	healy & palepu	ORG
cblr-3014	463	9	119	CARDINAL
cblr-3014	463	10	9	CARDINAL
cblr-3014	463	11	121	CARDINAL
cblr-3014	463	12	third quarter	DATE
cblr-3014	463	13	5	CARDINAL
cblr-3014	463	14	5	CARDINAL
cblr-3014	463	15	enron	ORG
cblr-3014	464	1	enron	ORG
cblr-3014	464	2	enron	ORG
cblr-3014	464	3	$6.3 billion	MONEY
cblr-3014	465	1	bala g. dharan & william r. bufkins	PERSON
cblr-3014	465	2	enron	ORG
cblr-3014	465	3	enron	ORG
cblr-3014	466	1	2005	DATE
cblr-3014	466	2	europe	LOC
cblr-3014	466	3	enron	ORG
cblr-3014	468	1	from 1996 to 2000	DATE
cblr-3014	468	2	enron	ORG
cblr-3014	468	3	more than 750%	PERCENT
cblr-3014	468	4	$13.3 billion	MONEY
cblr-3014	468	5	$100.8 billion	MONEY
cblr-3014	469	1	24 in 1996	DATE
cblr-3014	469	2	5	CARDINAL
cblr-3014	469	3	2003	DATE
cblr-3014	469	4	billion	CARDINAL
cblr-3014	469	5	275%	PERCENT
cblr-3014	470	1	126	CARDINAL
cblr-3014	471	1	two	CARDINAL
cblr-3014	472	1	first	ORDINAL
cblr-3014	472	2	enron	ORG
cblr-3014	473	1	2	CARDINAL
cblr-3014	473	2	enron	ORG
cblr-3014	474	1	28 second	TIME
cblr-3014	474	2	two	CARDINAL
cblr-3014	474	3	two	CARDINAL
cblr-3014	474	4	29	CARDINAL
cblr-3014	474	5	97	CARDINAL
cblr-3014	474	6	103	CARDINAL
cblr-3014	474	7	nancy b. rapaport & bala g. dharan eds.	PERSON
cblr-3014	474	8	2004	DATE
cblr-3014	475	1	24	CARDINAL
cblr-3014	475	2	dharan & bufkins	ORG
cblr-3014	475	3	123	CARDINAL
cblr-3014	475	4	99	CARDINAL
cblr-3014	476	1	125	CARDINAL
cblr-3014	476	2	parmalat finanziaria	ORG
cblr-3014	476	3	s.p.a.	GPE
cblr-3014	476	4	1998	DATE
cblr-3014	476	5	annual	DATE
cblr-3014	476	6	9	CARDINAL
cblr-3014	476	7	1999	DATE
cblr-3014	477	1	1998	DATE
cblr-3014	477	2	italian	NORP
cblr-3014	478	1	italian	NORP
cblr-3014	478	2	euro	CARDINAL
cblr-3014	478	3	december 9, 2003	DATE
cblr-3014	478	4	0.00051650 lire per euro	MONEY
cblr-3014	479	1	126	CARDINAL
cblr-3014	479	2	2002	DATE
cblr-3014	479	3	approximately e1.5 billion	MONEY
cblr-3014	480	1	capolino et al	PERSON
cblr-3014	480	2	16	CARDINAL
cblr-3014	480	3	67	CARDINAL
cblr-3014	481	1	1996	DATE
cblr-3014	481	2	pwc	ORG
cblr-3014	481	3	1996	DATE
cblr-3014	481	4	2003	DATE
cblr-3014	481	5	185%	PERCENT
cblr-3014	482	1	12	CARDINAL
cblr-3014	482	2	dharan & bufkins	ORG
cblr-3014	482	3	123	CARDINAL
cblr-3014	482	4	101	CARDINAL
cblr-3014	482	5	.28	ORG
cblr-3014	482	6	enron	ORG
cblr-3014	482	7	stephen h. penman	PERSON
cblr-3014	482	8	17	CARDINAL
cblr-3014	483	1	2003	DATE
cblr-3014	483	2	77	DATE
cblr-3014	484	1	129	CARDINAL
cblr-3014	484	2	sec	ORG
cblr-3014	484	3	44	DATE
cblr-3014	484	4	5	CARDINAL
cblr-3014	486	1	3:765	CARDINAL
cblr-3014	486	2	enron	ORG
cblr-3014	486	3	enron	ORG
cblr-3014	487	1	3 °	QUANTITY
cblr-3014	487	2	two	CARDINAL
cblr-3014	488	1	enron	ORG
cblr-3014	488	2	1997	DATE
cblr-3014	488	3	2001.131	CARDINAL
cblr-3014	489	1	approximately fifteen years	DATE
cblr-3014	491	1	enron	ORG
cblr-3014	492	1	calisto tanzi	ORG
cblr-3014	492	2	'33	PERSON
cblr-3014	492	3	june 2003	DATE
cblr-3014	492	4	a few months	DATE
cblr-3014	492	5	51.3%	PERCENT
cblr-3014	492	6	coloniale s.p.a.	GPE
cblr-3014	493	1	two	CARDINAL
cblr-3014	493	2	approximately 2.1%	PERCENT
cblr-3014	493	3	lansdowne	GPE
cblr-3014	493	4	europe	LOC
cblr-3014	493	5	44.5%	PERCENT
cblr-3014	493	6	enron	ORG
cblr-3014	493	7	130	CARDINAL
cblr-3014	493	8	dharan & bufkins	ORG
cblr-3014	493	9	123	CARDINAL
cblr-3014	493	10	101	CARDINAL
cblr-3014	494	1	131	CARDINAL
cblr-3014	494	2	george j. benston	PERSON
cblr-3014	494	3	al l. hartgraves	PERSON
cblr-3014	494	4	enron	ORG
cblr-3014	494	5	21	CARDINAL
cblr-3014	494	6	j. acct.	ORG
cblr-3014	497	1	105	CARDINAL
cblr-3014	497	2	105	CARDINAL
cblr-3014	497	3	2002	DATE
cblr-3014	498	1	112	CARDINAL
cblr-3014	498	2	marco	PERSON
cblr-3014	498	3	un'autentica truffa all'italiana	ORG
cblr-3014	498	4	mar. 10, 2004	DATE
cblr-3014	498	5	6	CARDINAL
cblr-3014	499	1	commissione nazionale per le societa	ORG
cblr-3014	499	2	la borsa	ORG
cblr-3014	499	3	30/06/2003	DATE
cblr-3014	499	4	parmalat finanziaria	ORG
cblr-3014	500	1	la w	FAC
cblr-3014	500	2	vie w	PERSON
cblr-3014	501	1	2005	DATE
cblr-3014	501	2	europe	LOC
cblr-3014	501	3	enron	ORG
cblr-3014	502	1	the end of 2000	DATE
cblr-3014	502	2	60%	PERCENT
cblr-3014	502	3	the remaining 40%	PERCENT
cblr-3014	503	1	enron	ORG
cblr-3014	503	2	two	CARDINAL
cblr-3014	504	1	enron	ORG
cblr-3014	507	1	u.s.	GPE
cblr-3014	508	1	2001	DATE
cblr-3014	508	2	enron	ORG
cblr-3014	508	3	kenneth lay	PERSON
cblr-3014	508	4	jeff	PERSON
cblr-3014	508	5	enron	ORG
cblr-3014	510	1	37	CARDINAL
cblr-3014	511	1	enron	ORG
cblr-3014	512	1	less than one year	DATE
cblr-3014	512	2	enron	ORG
cblr-3014	512	3	nov. 12, 2005	DATE
cblr-3014	513	1	135	CARDINAL
cblr-3014	513	2	healy & palepu	ORG
cblr-3014	513	3	119	CARDINAL
cblr-3014	513	4	16	CARDINAL
cblr-3014	514	1	136	CARDINAL
cblr-3014	515	1	13	CARDINAL
cblr-3014	515	2	137	CARDINAL
cblr-3014	515	3	dharan & bufkins	ORG
cblr-3014	515	4	123	CARDINAL
cblr-3014	515	5	100	CARDINAL
cblr-3014	517	1	3:765	CARDINAL
cblr-3014	517	2	83.13	MONEY
cblr-3014	517	3	december 31, 2000	DATE
cblr-3014	517	4	0.26	MONEY
cblr-3014	517	5	december 2, 2001	DATE
cblr-3014	518	1	calisto tanzi	ORG
cblr-3014	519	1	tanzi	PERSON
cblr-3014	519	2	39	CARDINAL
cblr-3014	520	1	one	CARDINAL
cblr-3014	520	2	hundreds of millions of euros	MONEY
cblr-3014	521	1	4 °	CARDINAL
cblr-3014	522	1	enron	ORG
cblr-3014	522	2	first	ORDINAL
cblr-3014	522	3	second	ORDINAL
cblr-3014	522	4	enron	ORG
cblr-3014	523	1	'42	DATE
cblr-3014	524	1	enron	ORG
cblr-3014	526	1	two	CARDINAL
cblr-3014	526	2	138	CARDINAL
cblr-3014	526	3	healy & palepu	ORG
cblr-3014	526	4	119	CARDINAL
cblr-3014	526	5	3	CARDINAL
cblr-3014	526	6	12	CARDINAL
cblr-3014	527	1	139	CARDINAL
cblr-3014	527	2	third quarter 2003	DATE
cblr-3014	527	3	5	CARDINAL
cblr-3014	527	4	3	CARDINAL
cblr-3014	527	5	140	CARDINAL
cblr-3014	527	6	10	CARDINAL
cblr-3014	528	1	141	CARDINAL
cblr-3014	528	2	13	CARDINAL
cblr-3014	528	3	333	CARDINAL
cblr-3014	529	1	142	CARDINAL
cblr-3014	532	1	2005col	CARDINAL
cblr-3014	534	1	la w	FAC
cblr-3014	534	2	vie w	PERSON
cblr-3014	534	3	enron	ORG
cblr-3014	535	1	enron	ORG
cblr-3014	535	2	1	CARDINAL
cblr-3014	535	3	enron	ORG
cblr-3014	535	4	2	CARDINAL
cblr-3014	535	5	enron	ORG
cblr-3014	535	6	3	CARDINAL
cblr-3014	535	7	4	CARDINAL
cblr-3014	536	1	enron	ORG
cblr-3014	537	1	enron	ORG
cblr-3014	538	1	enron	ORG
cblr-3014	538	2	more than thirty million dollars	MONEY
cblr-3014	538	3	enron	ORG
cblr-3014	539	1	enron	ORG
cblr-3014	541	1	46	DATE
cblr-3014	542	1	47	CARDINAL
cblr-3014	543	1	enron	ORG
cblr-3014	544	1	143	CARDINAL
cblr-3014	544	2	george w. kuney	PERSON
cblr-3014	544	3	enron	ORG
cblr-3014	544	4	enron	ORG
cblr-3014	544	5	877	CARDINAL
cblr-3014	544	6	879	CARDINAL
cblr-3014	544	7	nancy b. rapoport & bala g. dharan eds.	PERSON
cblr-3014	544	8	2004	DATE
cblr-3014	545	1	j. econ	PERSON
cblr-3014	546	1	persp	PERSON
cblr-3014	547	1	27	CARDINAL
cblr-3014	547	2	29	DATE
cblr-3014	547	3	2003	DATE
cblr-3014	548	1	wendy zellner et al.	PERSON
cblr-3014	548	2	enron	ORG
cblr-3014	549	1	dec. 17, 2001	DATE
cblr-3014	549	2	30	CARDINAL
cblr-3014	550	1	146	CARDINAL
cblr-3014	550	2	143	CARDINAL
cblr-3014	550	3	29	CARDINAL
cblr-3014	551	1	147	CARDINAL
cblr-3014	552	1	d.	NORP
cblr-3014	552	2	europe	LOC
cblr-3014	553	1	3:765	CARDINAL
cblr-3014	554	1	luca sala	PERSON
cblr-3014	554	2	bank of america	ORG
cblr-3014	555	1	49 as explained earlier	DATE
cblr-3014	555	2	hundreds of millions of euros	MONEY
cblr-3014	556	1	$2.82 billion	MONEY
cblr-3014	557	1	enron	ORG
cblr-3014	557	2	1997	DATE
cblr-3014	557	3	the year	DATE
cblr-3014	557	4	1998	DATE
cblr-3014	557	5	south american	NORP
cblr-3014	558	1	53	CARDINAL
cblr-3014	558	2	148	CARDINAL
cblr-3014	558	3	jan. 17, 2004	DATE
cblr-3014	558	4	13	CARDINAL
cblr-3014	558	5	149	CARDINAL
cblr-3014	558	6	approximately $27 million	MONEY
cblr-3014	558	7	bank of america	ORG
cblr-3014	559	1	reilly & galloni	ORG
cblr-3014	559	2	42	DATE
cblr-3014	559	3	al	ORG
cblr-3014	559	4	sala	PERSON
cblr-3014	559	5	august 3, 2005	DATE
cblr-3014	561	1	st. j.	PERSON
cblr-3014	561	2	aug. 3, 2005	DATE
cblr-3014	561	3	150	CARDINAL
cblr-3014	561	4	galloni & reilly	ORG
cblr-3014	561	5	43	CARDINAL
cblr-3014	562	1	14	CARDINAL
cblr-3014	562	2	wall st. j.	PERSON
cblr-3014	562	3	dec. 27, 2004	DATE
cblr-3014	563	1	biondani & fumagalli	ORG
cblr-3014	563	2	22	CARDINAL
cblr-3014	563	3	5	CARDINAL
cblr-3014	563	4	109-11	DATE
cblr-3014	564	1	2005	DATE
cblr-3014	564	2	europe	LOC
cblr-3014	564	3	enron	ORG
cblr-3014	566	1	two	CARDINAL
cblr-3014	567	1	first	ORDINAL
cblr-3014	567	2	enron	ORG
cblr-3014	568	1	forty years	DATE
cblr-3014	569	1	second	ORDINAL
cblr-3014	569	2	enron	ORG
cblr-3014	570	1	parmalat	GPE
cblr-3014	570	2	less than 12,000	CARDINAL
cblr-3014	570	3	inhabitants.155	GPE
cblr-3014	570	4	less than 160,000	CARDINAL
cblr-3014	571	1	56	CARDINAL
cblr-3014	572	1	italy	GPE
cblr-3014	573	1	parma a.c.	PERSON
cblr-3014	573	2	one	CARDINAL
cblr-3014	573	3	italy	GPE
cblr-3014	576	1	enron	ORG
cblr-3014	577	1	years	DATE
cblr-3014	577	2	enron	ORG
cblr-3014	577	3	washington	GPE
cblr-3014	577	4	republican	NORP
cblr-3014	578	1	george w. bush	PERSON
cblr-3014	578	2	kenneth	PERSON
cblr-3014	578	3	kenny	PERSON
cblr-3014	578	4	154	CARDINAL
cblr-3014	578	5	122	CARDINAL
cblr-3014	578	6	155	CARDINAL
cblr-3014	578	7	comune di collecchio	PERSON
cblr-3014	578	8	nov. 6, 2005	DATE
cblr-3014	579	1	156	CARDINAL
cblr-3014	579	2	comune di parma	PERSON
cblr-3014	579	3	nov. 6, 2005	DATE
cblr-3014	580	1	157	CARDINAL
cblr-3014	580	2	don van natta	PERSON
cblr-3014	580	3	jr.	PERSON
cblr-3014	580	4	enron	ORG
cblr-3014	580	5	n.y. times	ORG
cblr-3014	580	6	jan. 21, 2002	DATE
cblr-3014	582	1	kenny	PERSON
cblr-3014	582	2	lay").'58	PERSON
cblr-3014	583	1	enron	ORG
cblr-3014	585	1	enron	ORG
cblr-3014	587	1	enron	ORG
cblr-3014	588	1	south africa	GPE
cblr-3014	588	2	a few months	DATE
cblr-3014	588	3	'59	ORG
cblr-3014	588	4	vito zancani	PERSON
cblr-3014	588	5	parma	GPE
cblr-3014	592	1	158	CARDINAL
cblr-3014	592	2	parmalat finanziaria	ORG
cblr-3014	592	3	south africa	GPE
cblr-3014	592	4	july 23, 2003	DATE
cblr-3014	593	1	8 gumbel	CARDINAL
cblr-3014	593	2	supra	PERSON
cblr-3014	593	3	41	CARDINAL
cblr-3014	594	1	la w	FAC
cblr-3014	594	2	vie w	PERSON
cblr-3014	594	3	2005	DATE
cblr-3014	594	4	enron	ORG
cblr-3014	595	1	two	CARDINAL
cblr-3014	596	1	european	NORP
cblr-3014	597	1	first	ORDINAL
cblr-3014	597	2	u.s.	GPE
cblr-3014	597	3	europe	LOC
cblr-3014	598	1	161	CARDINAL
cblr-3014	598	2	enron	ORG
cblr-3014	600	1	second	ORDINAL
cblr-3014	600	2	european	NORP
cblr-3014	600	3	italian	NORP
cblr-3014	600	4	european	NORP
cblr-3014	600	5	u.s.	GPE
cblr-3014	601	1	enron	ORG
cblr-3014	602	1	63	CARDINAL
cblr-3014	602	2	enron	ORG
cblr-3014	603	1	enron	ORG
cblr-3014	604	1	two	CARDINAL
cblr-3014	605	1	161	CARDINAL
cblr-3014	605	2	la porta et al.	PERSON
cblr-3014	605	3	54	CARDINAL
cblr-3014	606	1	471	CARDINAL
cblr-3014	606	2	471	CARDINAL
cblr-3014	606	3	1999	DATE
cblr-3014	607	1	112	CARDINAL
cblr-3014	607	2	american	NORP
cblr-3014	607	3	italian	NORP
cblr-3014	608	1	1	CARDINAL
cblr-3014	610	1	3:765	CARDINAL
cblr-3014	610	2	enron	ORG
cblr-3014	612	1	enron	ORG
cblr-3014	612	2	enron	ORG
cblr-3014	612	3	enron	ORG
cblr-3014	614	1	thousands	CARDINAL
cblr-3014	614	2	enron	ORG
cblr-3014	616	1	many years	DATE
cblr-3014	619	1	enron	ORG
cblr-3014	619	2	over a decade	DATE
cblr-3014	622	1	atlantic	LOC
cblr-3014	622	2	enron	ORG
cblr-3014	622	3	enron	ORG
cblr-3014	622	4	1	CARDINAL
cblr-3014	622	5	2	CARDINAL
cblr-3014	622	6	sec	ORG
cblr-3014	622	7	3	CARDINAL
cblr-3014	622	8	enron	ORG
cblr-3014	622	9	4	CARDINAL
cblr-3014	622	10	143	CARDINAL
cblr-3014	622	11	880	CARDINAL
cblr-3014	623	1	la w	FAC
cblr-3014	623	2	vie w	PERSON
cblr-3014	624	1	2005	DATE
cblr-3014	624	2	enron	ORG
cblr-3014	626	1	enron	ORG
cblr-3014	626	2	enron	ORG
cblr-3014	627	1	all four	CARDINAL
cblr-3014	629	1	enron	ORG
cblr-3014	631	1	one	CARDINAL
cblr-3014	631	2	sec	ORG
cblr-3014	633	1	enron	ORG
cblr-3014	633	2	one	CARDINAL
cblr-3014	633	3	enron	ORG
cblr-3014	634	1	enron	ORG
cblr-3014	635	1	65	CARDINAL
cblr-3014	635	2	879	CARDINAL
cblr-3014	636	1	enron	ORG
cblr-3014	636	2	benston &	ORG
cblr-3014	636	3	131	CARDINAL
cblr-3014	637	1	143	CARDINAL
cblr-3014	637	2	885	CARDINAL
cblr-3014	637	3	benston &	ORG
cblr-3014	637	4	131	CARDINAL
cblr-3014	637	5	107	CARDINAL
cblr-3014	638	1	167	CARDINAL
cblr-3014	638	2	sec	ORG
cblr-3014	638	3	7	CARDINAL
cblr-3014	640	1	3:765	CARDINAL
cblr-3014	641	1	enron	ORG
cblr-3014	641	2	8	CARDINAL
cblr-3014	641	3	enron	ORG
cblr-3014	642	1	enron	ORG
cblr-3014	642	2	primis	GPE
cblr-3014	643	1	enron	ORG
cblr-3014	643	2	gaap	ORG
cblr-3014	644	1	gaap	PERSON
cblr-3014	645	1	enron	ORG
cblr-3014	645	2	u.s.	GPE
cblr-3014	648	1	september 2005	DATE
cblr-3014	648	2	one	CARDINAL
cblr-3014	649	1	1	CARDINAL
cblr-3014	649	2	2	CARDINAL
cblr-3014	649	3	3	CARDINAL
cblr-3014	649	4	4	CARDINAL
cblr-3014	649	5	5	CARDINAL
cblr-3014	649	6	6	CARDINAL
cblr-3014	649	7	144	CARDINAL
cblr-3014	649	8	45	DATE
cblr-3014	650	1	stephen penman	PERSON
cblr-3014	651	1	169	CARDINAL
cblr-3014	651	2	n.y. times	ORG
cblr-3014	651	3	aug. 10, 2005	DATE
cblr-3014	651	4	august 2005	DATE
cblr-3014	652	1	2005	DATE
cblr-3014	652	2	enron	ORG
cblr-3014	653	1	7	CARDINAL
cblr-3014	653	2	9	CARDINAL
cblr-3014	653	3	10	CARDINAL
cblr-3014	653	4	11	CARDINAL
cblr-3014	653	5	c.o.n.s.o.b	ORG
cblr-3014	655	1	enron	ORG
cblr-3014	656	1	two	CARDINAL
cblr-3014	657	1	two	CARDINAL
cblr-3014	659	1	'72	PRODUCT
cblr-3014	660	1	enron	ORG
cblr-3014	661	1	one	CARDINAL
cblr-3014	661	2	enron	ORG
cblr-3014	661	3	170	CARDINAL
cblr-3014	661	4	mariakatia di staso	PERSON
cblr-3014	661	5	i1 caso parmalat	ORG
cblr-3014	661	6	58	CARDINAL
cblr-3014	661	7	aug. 2004	DATE
cblr-3014	661	8	libera universita internazionale delgi	ORG
cblr-3014	661	9	http://archivioceradi.luiss.it/documenti/archivioceradi/ impresalbanca/parmalat.pdf	ORG
cblr-3014	662	1	171	CARDINAL
cblr-3014	662	2	144	CARDINAL
cblr-3014	662	3	43	DATE
cblr-3014	663	1	172	CARDINAL
cblr-3014	663	2	43	DATE
cblr-3014	663	3	enron	ORG
cblr-3014	664	1	173	CARDINAL
cblr-3014	667	1	3:765 806	CARDINAL
cblr-3014	667	2	columbia business law review	ORG
cblr-3014	668	1	2005	DATE
cblr-3014	670	1	enron	ORG
cblr-3014	679	1	1	CARDINAL
cblr-3014	679	2	enron	ORG
cblr-3014	680	1	europe	LOC
cblr-3014	680	2	enron	ORG
cblr-3014	681	1	america	GPE
cblr-3014	683	1	enron	ORG
cblr-3014	683	2	the stanford business school	ORG
cblr-3014	683	3	cfo	ORG
cblr-3014	684	1	thirteen	CARDINAL
cblr-3014	684	2	four	CARDINAL
cblr-3014	684	3	years	DATE
cblr-3014	684	4	only three	CARDINAL
cblr-3014	685	1	italian	NORP
cblr-3014	685	2	'77	DATE
cblr-3014	685	3	enron	ORG
cblr-3014	689	1	enron	ORG
cblr-3014	690	1	two	CARDINAL
cblr-3014	690	2	enron	ORG
cblr-3014	690	3	enron	ORG
cblr-3014	690	4	second	ORDINAL
cblr-3014	691	1	'78	DATE
cblr-3014	691	2	marleen a. o'connor	PERSON
cblr-3014	691	3	enron	ORG
cblr-3014	691	4	71	CARDINAL
cblr-3014	692	1	l. rev	PERSON
cblr-3014	692	2	1233	CARDINAL
cblr-3014	692	3	1236	CARDINAL
cblr-3014	692	4	2003	DATE
cblr-3014	693	1	1237	CARDINAL
cblr-3014	694	1	176	CARDINAL
cblr-3014	694	2	supra	PERSON
cblr-3014	694	3	12	CARDINAL
cblr-3014	694	4	484-85	DATE
cblr-3014	694	5	177	CARDINAL
cblr-3014	694	6	mar. 20, 2004	DATE
cblr-3014	694	7	94	CARDINAL
cblr-3014	695	1	178	CARDINAL
cblr-3014	695	2	healy & palepu	ORG
cblr-3014	695	3	119	CARDINAL
cblr-3014	695	4	14	DATE
cblr-3014	697	1	3:765	CARDINAL
cblr-3014	697	2	enron	ORG
cblr-3014	697	3	arthur andersen llp	PERSON
cblr-3014	697	4	enron	ORG
cblr-3014	697	5	79	CARDINAL
cblr-3014	697	6	grant thornton	PERSON
cblr-3014	697	7	deloitte	ORG
cblr-3014	697	8	enrico bondi	PERSON
cblr-3014	697	9	grant thornton's	PERSON
cblr-3014	697	10	italian	NORP
cblr-3014	698	1	81	CARDINAL
cblr-3014	699	1	grant thornton's	PERSON
cblr-3014	699	2	italian	NORP
cblr-3014	700	1	thornton international	FAC
cblr-3014	700	2	italian	NORP
cblr-3014	700	3	italian	NORP
cblr-3014	702	1	'82	DATE
cblr-3014	702	2	bondi	PERSON
cblr-3014	702	3	deloitte	ORG
cblr-3014	703	1	deloitte	ORG
cblr-3014	703	2	grant thornton's	PERSON
cblr-3014	704	1	deloitte	ORG
cblr-3014	704	2	italian	NORP
cblr-3014	704	3	179	CARDINAL
cblr-3014	704	4	15	CARDINAL
cblr-3014	705	1	180	CARDINAL
cblr-3014	705	2	two	CARDINAL
cblr-3014	705	3	$10 billion	MONEY
cblr-3014	705	4	wall st. j.	PERSON
cblr-3014	705	5	aug. 19, 2004	DATE
cblr-3014	706	1	181	CARDINAL
cblr-3014	706	2	capolino et al	PERSON
cblr-3014	706	3	16	CARDINAL
cblr-3014	706	4	115	CARDINAL
cblr-3014	706	5	124	CARDINAL
cblr-3014	707	1	112	CARDINAL
cblr-3014	707	2	reilly & galloni	ORG
cblr-3014	707	3	supra	PERSON
cblr-3014	707	4	180	CARDINAL
cblr-3014	707	5	183	CARDINAL
cblr-3014	708	1	58	CARDINAL
cblr-3014	708	2	24 feb. 1998	DATE
cblr-3014	708	3	gazz	ORG
cblr-3014	708	4	uff	PERSON
cblr-3014	710	1	71	CARDINAL
cblr-3014	710	2	26	CARDINAL
cblr-3014	710	3	mar. 1998	DATE
cblr-3014	710	4	leggi	PERSON
cblr-3014	713	1	2005coluama	CARDINAL
cblr-3014	714	1	la w	ORG
cblr-3014	714	2	vie w	ORG
cblr-3014	714	3	every nine years	DATE
cblr-3014	716	1	1999	DATE
cblr-3014	716	2	grant thornton	PERSON
cblr-3014	717	1	deloitte	ORG
cblr-3014	717	2	grant thornton.	PERSON
cblr-3014	718	1	thornton	PERSON
cblr-3014	718	2	deloitte auditors	ORG
cblr-3014	719	1	86	CARDINAL
cblr-3014	719	2	deloitte	ORG
cblr-3014	719	3	october 2003	DATE
cblr-3014	720	1	187	CARDINAL
cblr-3014	720	2	bondi	ORG
cblr-3014	720	3	deloitte	ORG
cblr-3014	721	1	bondi	PERSON
cblr-3014	722	1	four years	DATE
cblr-3014	722	2	deloitte	ORG
cblr-3014	722	3	italian	NORP
cblr-3014	722	4	deloitte	ORG
cblr-3014	722	5	entities.8	ORG
cblr-3014	722	6	italian	NORP
cblr-3014	722	7	deloitte	ORG
cblr-3014	723	1	9	CARDINAL
cblr-3014	725	1	185	CARDINAL
cblr-3014	725	2	melis	PERSON
cblr-3014	725	3	supra	PERSON
cblr-3014	725	4	12	CARDINAL
cblr-3014	725	5	482	CARDINAL
cblr-3014	725	6	alessandra galloni & david reilly	ORG
cblr-3014	725	7	wall st. j.	PERSON
cblr-3014	725	8	mar. 29, 2004	DATE
cblr-3014	726	1	187	CARDINAL
cblr-3014	727	1	galloni & reilly	ORG
cblr-3014	727	2	supra	PERSON
cblr-3014	727	3	186	CARDINAL
cblr-3014	728	1	189	CARDINAL
cblr-3014	729	1	d.	NORP
cblr-3014	729	2	19o	CARDINAL
cblr-3014	729	3	john c. coffee, jr.	PERSON
cblr-3014	729	4	enron	ORG
cblr-3014	729	5	57	CARDINAL
cblr-3014	730	1	1403	CARDINAL
cblr-3014	730	2	1405	DATE
cblr-3014	730	3	2002	DATE
cblr-3014	731	1	europe	LOC
cblr-3014	732	1	3:765	CARDINAL
cblr-3014	734	1	9	CARDINAL
cblr-3014	736	1	'92	DATE
cblr-3014	737	1	93 one	CARDINAL
cblr-3014	739	1	one	CARDINAL
cblr-3014	740	1	'94	DATE
cblr-3014	740	2	one	CARDINAL
cblr-3014	744	1	h. kraakman	PERSON
cblr-3014	744	2	93	CARDINAL
cblr-3014	744	3	yale l.j	PERSON
cblr-3014	744	4	857	CARDINAL
cblr-3014	744	5	888	CARDINAL
cblr-3014	744	6	1988	DATE
cblr-3014	745	1	191	CARDINAL
cblr-3014	745	2	190	CARDINAL
cblr-3014	745	3	1405	DATE
cblr-3014	746	1	192	CARDINAL
cblr-3014	746	2	13	CARDINAL
cblr-3014	746	3	310	CARDINAL
cblr-3014	746	4	194	CARDINAL
cblr-3014	747	1	322	CARDINAL
cblr-3014	747	2	supra	PERSON
cblr-3014	747	3	190	CARDINAL
cblr-3014	747	4	888	CARDINAL
cblr-3014	748	1	2005	DATE
cblr-3014	748	2	david duncan	PERSON
cblr-3014	748	3	arthur andersen's	PERSON
cblr-3014	748	4	houston	GPE
cblr-3014	748	5	enron	ORG
cblr-3014	755	1	one	CARDINAL
cblr-3014	760	1	one	CARDINAL
cblr-3014	763	1	one	CARDINAL
cblr-3014	764	1	3:765	CARDINAL
cblr-3014	764	2	europe	LOC
cblr-3014	764	3	enron	ORG
cblr-3014	765	1	arthur andersen	PERSON
cblr-3014	765	2	grant thornton	PERSON
cblr-3014	765	3	deloitte	ORG
cblr-3014	766	1	the past decade	DATE
cblr-3014	766	2	195	CARDINAL
cblr-3014	767	1	work.96	NORP
cblr-3014	767	2	europe	LOC
cblr-3014	767	3	the united states.197	ORG
cblr-3014	767	4	enron	ORG
cblr-3014	767	5	one	CARDINAL
cblr-3014	769	1	first	ORDINAL
cblr-3014	771	1	19	CARDINAL
cblr-3014	771	2	only one	CARDINAL
cblr-3014	772	1	david duncan	PERSON
cblr-3014	772	2	arthur andersen	PERSON
cblr-3014	772	3	grant thornton	PERSON
cblr-3014	772	4	deloitte	ORG
cblr-3014	772	5	joel s. demski	PERSON
cblr-3014	772	6	17	CARDINAL
cblr-3014	772	7	j. econ	PERSON
cblr-3014	773	1	persp	PERSON
cblr-3014	774	1	51	CARDINAL
cblr-3014	774	2	56	CARDINAL
cblr-3014	774	3	2003	DATE
cblr-3014	775	1	196	CARDINAL
cblr-3014	775	2	john gapper	PERSON
cblr-3014	776	1	london	GPE
cblr-3014	776	2	dec. 30, 2003	DATE
cblr-3014	776	3	15	CARDINAL
cblr-3014	776	4	197	CARDINAL
cblr-3014	776	5	13	CARDINAL
cblr-3014	776	6	333	CARDINAL
cblr-3014	777	1	jonathan macey & hillary a.	ORG
cblr-3014	777	2	enron	ORG
cblr-3014	778	1	48	CARDINAL
cblr-3014	779	1	l. rev	PERSON
cblr-3014	779	2	1167	CARDINAL
cblr-3014	779	3	1167-68	DATE
cblr-3014	779	4	2003	DATE
cblr-3014	780	1	la w	FAC
cblr-3014	780	2	vie w	PERSON
cblr-3014	781	1	2005	DATE
cblr-3014	781	2	europe	LOC
cblr-3014	781	3	enron	ORG
cblr-3014	782	1	one	CARDINAL
cblr-3014	783	1	99	CARDINAL
cblr-3014	785	1	llp	ORG
cblr-3014	786	1	enron	ORG
cblr-3014	786	2	david duncan	PERSON
cblr-3014	786	3	arthur andersen	PERSON
cblr-3014	786	4	enron	ORG
cblr-3014	787	1	2	CARDINAL
cblr-3014	789	1	four	CARDINAL
cblr-3014	790	1	3	CARDINAL
cblr-3014	791	1	deloitte	ORG
cblr-3014	791	2	deloitte	ORG
cblr-3014	791	3	italian	NORP
cblr-3014	791	4	1170	CARDINAL
cblr-3014	792	1	200	CARDINAL
cblr-3014	792	2	201	CARDINAL
cblr-3014	792	3	macey &	ORG
cblr-3014	792	4	198	CARDINAL
cblr-3014	792	5	1180	CARDINAL
cblr-3014	792	6	galloni & reilly	ORG
cblr-3014	792	7	supra	PERSON
cblr-3014	792	8	186	CARDINAL
cblr-3014	793	1	202	CARDINAL
cblr-3014	793	2	macey &	ORG
cblr-3014	793	3	198	CARDINAL
cblr-3014	793	4	1179-80	DATE
cblr-3014	793	5	bondi v. grant thornton int'l	PERSON
cblr-3014	793	6	litig	PERSON
cblr-3014	793	7	04	CARDINAL
cblr-3014	793	8	1653, 2005	DATE
cblr-3014	793	9	1529035	DATE
cblr-3014	793	10	1	CARDINAL
cblr-3014	793	11	june 18, 2005	DATE
cblr-3014	794	1	204	CARDINAL
cblr-3014	794	2	deloitte touche tohmatsu home page	ORG
cblr-3014	794	3	nov. 6, 2005	DATE
cblr-3014	796	1	3:765	CARDINAL
cblr-3014	798	1	°5	DATE
cblr-3014	798	2	deloitte	ORG
cblr-3014	798	3	deloitte	ORG
cblr-3014	798	4	at least thirty countries.2 6	CARDINAL
cblr-3014	798	5	one	CARDINAL
cblr-3014	798	6	four	CARDINAL
cblr-3014	798	7	7	CARDINAL
cblr-3014	798	8	deloitte	ORG
cblr-3014	798	9	8	CARDINAL
cblr-3014	798	10	italian	NORP
cblr-3014	798	11	deloitte touche	PERSON
cblr-3014	798	12	s.p.a.	GPE
cblr-3014	798	13	italian	NORP
cblr-3014	799	1	deloitte	ORG
cblr-3014	800	1	20	CARDINAL
cblr-3014	800	2	one	CARDINAL
cblr-3014	801	1	205	CARDINAL
cblr-3014	801	2	david reilly & alessandra	PERSON
cblr-3014	801	3	wall st	GPE
cblr-3014	801	4	j.	PERSON
cblr-3014	801	5	28, 2005	DATE
cblr-3014	801	6	al	ORG
cblr-3014	803	1	206	CARDINAL
cblr-3014	804	1	four	CARDINAL
cblr-3014	804	2	the united states	GPE
cblr-3014	805	1	208	CARDINAL
cblr-3014	805	2	galloni & reilly	ORG
cblr-3014	805	3	supra	PERSON
cblr-3014	805	4	186	CARDINAL
cblr-3014	806	1	209	CARDINAL
cblr-3014	806	2	205	CARDINAL
cblr-3014	806	3	al	ORG
cblr-3014	806	4	210	CARDINAL
cblr-3014	807	1	litig	PERSON
cblr-3014	808	1	2005	DATE
cblr-3014	808	2	1529035	DATE
cblr-3014	808	3	1	CARDINAL
cblr-3014	809	1	deloitte	ORG
cblr-3014	809	2	deloitte touche	ORG
cblr-3014	809	3	swiss	NORP
cblr-3014	813	1	2005col	CARDINAL
cblr-3014	815	1	la w	FAC
cblr-3014	815	2	vie w arthur andersen	PERSON
cblr-3014	815	3	one	CARDINAL
cblr-3014	816	1	one	CARDINAL
cblr-3014	816	2	one	CARDINAL
cblr-3014	817	1	deloitte	ORG
cblr-3014	818	1	italian	NORP
cblr-3014	819	1	deloitte	ORG
cblr-3014	819	2	first	ORDINAL
cblr-3014	819	3	one	CARDINAL
cblr-3014	820	1	one	CARDINAL
cblr-3014	821	1	the united states congress	ORG
cblr-3014	821	2	2002	DATE
cblr-3014	821	3	101	CARDINAL
cblr-3014	821	4	103	CARDINAL
cblr-3014	821	5	203	CARDINAL
cblr-3014	821	6	1	CARDINAL
cblr-3014	821	7	2	CARDINAL
cblr-3014	821	8	3	CARDINAL
cblr-3014	821	9	4	CARDINAL
cblr-3014	821	10	211	CARDINAL
cblr-3014	821	11	deloitte	ORG
cblr-3014	822	1	375	CARDINAL
cblr-3014	822	2	f. supp	PERSON
cblr-3014	823	1	2d 278	CARDINAL
cblr-3014	823	2	s.d.n.y. 2005	DATE
cblr-3014	824	1	litig	PERSON
cblr-3014	825	1	2005	DATE
cblr-3014	825	2	1529035	DATE
cblr-3014	825	3	1	CARDINAL
cblr-3014	825	4	213	CARDINAL
cblr-3014	825	5	2002	DATE
cblr-3014	825	6	15	CARDINAL
cblr-3014	826	1	7213	CARDINAL
cblr-3014	826	2	2002	DATE
cblr-3014	827	1	214	CARDINAL
cblr-3014	827	2	103	CARDINAL
cblr-3014	827	3	203	CARDINAL
cblr-3014	827	4	macey &	ORG
cblr-3014	827	5	198	CARDINAL
cblr-3014	827	6	1182-5	DATE
cblr-3014	829	1	3:765	CARDINAL
cblr-3014	829	2	enron	ORG
cblr-3014	830	1	columbia business la w	ORG
cblr-3014	831	1	congress	ORG
cblr-3014	831	2	203	CARDINAL
cblr-3014	831	3	one	CARDINAL
cblr-3014	831	4	five	CARDINAL
cblr-3014	832	1	a few years	DATE
cblr-3014	834	1	enron	ORG
cblr-3014	834	2	section 203	LAW
cblr-3014	835	1	italy	GPE
cblr-3014	835	2	1998	DATE
cblr-3014	836	1	7	CARDINAL
cblr-3014	836	2	the draghi reform	ORG
cblr-3014	836	3	nine-year	DATE
cblr-3014	836	4	215	CARDINAL
cblr-3014	837	1	216	CARDINAL
cblr-3014	837	2	203	CARDINAL
cblr-3014	837	3	203	CARDINAL
cblr-3014	837	4	section 10a of the securities exchange act of	LAW
cblr-3014	837	5	1934	DATE
cblr-3014	837	6	the five previous fiscal years	DATE
cblr-3014	837	7	macey &	ORG
cblr-3014	837	8	198	CARDINAL
cblr-3014	837	9	1187	CARDINAL
cblr-3014	838	1	217	CARDINAL
cblr-3014	838	2	184	CARDINAL
cblr-3014	839	1	2005	DATE
cblr-3014	839	2	europe	LOC
cblr-3014	839	3	enron	ORG
cblr-3014	841	1	thornton	PERSON
cblr-3014	842	1	sarbanes-oxley	ORG
cblr-3014	842	2	enron	ORG
cblr-3014	842	3	arthur andersen	PERSON
cblr-3014	843	1	thornton	PERSON
cblr-3014	844	1	section 159	LAW
cblr-3014	844	2	section 203	LAW
cblr-3014	845	1	macey	PERSON
cblr-3014	847	1	203	CARDINAL
cblr-3014	848	1	219	CARDINAL
cblr-3014	848	2	101	CARDINAL
cblr-3014	848	3	103	CARDINAL
cblr-3014	850	1	218	CARDINAL
cblr-3014	851	1	219	CARDINAL
cblr-3014	851	2	macey &	ORG
cblr-3014	851	3	198	CARDINAL
cblr-3014	851	4	1185	CARDINAL
cblr-3014	853	1	3:765	CARDINAL
cblr-3014	853	2	enron	ORG
cblr-3014	853	3	june 2005	DATE
cblr-3014	853	4	citigroup	ORG
cblr-3014	853	5	$2 billion	MONEY
cblr-3014	853	6	enron	ORG
cblr-3014	853	7	citigroup	ORG
cblr-3014	855	1	italian	NORP
cblr-3014	855	2	bank of america corp.	ORG
cblr-3014	855	3	citigroup inc.	ORG
cblr-3014	855	4	deutsche bank ag	ORG
cblr-3014	855	5	ubs ag	ORG
cblr-3014	855	6	morgan stanley	ORG
cblr-3014	855	7	italian	NORP
cblr-3014	855	8	first boston	ORG
cblr-3014	855	9	citigroup	ORG
cblr-3014	855	10	bank of america	ORG
cblr-3014	855	11	enrico bondi	PERSON
cblr-3014	855	12	several billion dollars	MONEY
cblr-3014	855	13	june of 2005	DATE
cblr-3014	855	14	morgan stanley	ORG
cblr-3014	855	15	first	ORDINAL
cblr-3014	855	16	$188 million	MONEY
cblr-3014	856	1	24	CARDINAL
cblr-3014	857	1	enrico bondi	PERSON
cblr-3014	858	1	220	CARDINAL
cblr-3014	858	2	143	CARDINAL
cblr-3014	858	3	884	CARDINAL
cblr-3014	859	1	221	CARDINAL
cblr-3014	859	2	julie creswell	PERSON
cblr-3014	859	3	citigroup	ORG
cblr-3014	859	4	$2 billion	MONEY
cblr-3014	859	5	enron	ORG
cblr-3014	859	6	n.y. times	ORG
cblr-3014	859	7	june 11, 2005	DATE
cblr-3014	859	8	al	ORG
cblr-3014	859	9	222 alessandra	QUANTITY
cblr-3014	859	10	david reilly	PERSON
cblr-3014	859	11	milan	GPE
cblr-3014	859	12	wall st. j.	PERSON
cblr-3014	859	13	oct. 22, 2004	DATE
cblr-3014	860	1	22	CARDINAL
cblr-3014	860	2	eric sylvers	PERSON
cblr-3014	860	3	45	CARDINAL
cblr-3014	860	4	$4 billion	MONEY
cblr-3014	860	5	n.y. times	ORG
cblr-3014	860	6	dec. 17, 2004	DATE
cblr-3014	860	7	wall st. j.	PERSON
cblr-3014	860	8	aug. 25, 2005	DATE
cblr-3014	860	9	serena saitto	GPE
cblr-3014	860	10	j p morgan	PERSON
cblr-3014	860	11	wall st. j.	PERSON
cblr-3014	860	12	aug. 8, 2005	DATE
cblr-3014	860	13	finanziaria	ORG
cblr-3014	860	14	wall st. j.	PERSON
cblr-3014	860	15	aug. 29, 2005	DATE
cblr-3014	860	16	c3	ORG
cblr-3014	861	1	224	CARDINAL
cblr-3014	861	2	morgan stanley	ORG
cblr-3014	861	3	wall st. j.	PERSON
cblr-3014	861	4	june 24, 2005	DATE
cblr-3014	861	5	2005	DATE
cblr-3014	861	6	bondi	PERSON
cblr-3014	861	7	the bank of italy	ORG
cblr-3014	861	8	bondi	PERSON
cblr-3014	861	9	2 6	DATE
cblr-3014	862	1	one	CARDINAL
cblr-3014	863	1	arthur andersen	PERSON
cblr-3014	863	2	enron	ORG
cblr-3014	863	3	at least two	CARDINAL
cblr-3014	864	1	alberto ferraris	PERSON
cblr-3014	864	2	citigroup	ORG
cblr-3014	864	3	luca sala	PERSON
cblr-3014	864	4	bank of america	ORG
cblr-3014	864	5	$20 million	MONEY
cblr-3014	864	6	management.22	PERSON
cblr-3014	866	1	d.	NORP
cblr-3014	866	2	enron	ORG
cblr-3014	866	3	vinson & elkins	ORG
cblr-3014	866	4	225	CARDINAL
cblr-3014	866	5	david reilly	PERSON
cblr-3014	866	6	citigroup	ORG
cblr-3014	866	7	wall st	PERSON
cblr-3014	866	8	j., nov. 1, 2004	GPE
cblr-3014	866	9	c3	ORG
cblr-3014	867	1	226	CARDINAL
cblr-3014	867	2	227	CARDINAL
cblr-3014	867	3	143	CARDINAL
cblr-3014	867	4	882	CARDINAL
cblr-3014	868	1	228	CARDINAL
cblr-3014	868	2	supra	PERSON
cblr-3014	868	3	41	CARDINAL
cblr-3014	868	4	europe	LOC
cblr-3014	869	1	3:765	CARDINAL
cblr-3014	869	2	29	CARDINAL
cblr-3014	869	3	gian paolo zini	PERSON
cblr-3014	869	4	zini & associates	ORG
cblr-3014	869	5	milan	GPE
cblr-3014	869	6	two years	DATE
cblr-3014	869	7	the united states	GPE
cblr-3014	869	8	september 2005.232	DATE
cblr-3014	869	9	3	CARDINAL
cblr-3014	869	10	one	CARDINAL
cblr-3014	871	1	parmalat	ORG
cblr-3014	871	2	2	CARDINAL
cblr-3014	872	1	enron	ORG
cblr-3014	872	2	enron	ORG
cblr-3014	872	3	over a decade	DATE
cblr-3014	873	1	october 2001	DATE
cblr-3014	873	2	sixteen	CARDINAL
cblr-3014	873	3	seventeen	CARDINAL
cblr-3014	873	4	229	CARDINAL
cblr-3014	873	5	143	CARDINAL
cblr-3014	873	6	883	CARDINAL
cblr-3014	873	7	230	CARDINAL
cblr-3014	873	8	jonathan d. glater	PERSON
cblr-3014	873	9	n.y.	GPE
cblr-3014	873	10	feb. 21, 2004	DATE
cblr-3014	873	11	c1	ORG
cblr-3014	874	1	231	CARDINAL
cblr-3014	874	2	supra	PERSON
cblr-3014	874	3	59	CARDINAL
cblr-3014	875	1	232	CARDINAL
cblr-3014	876	1	litig	PERSON
cblr-3014	877	1	383	CARDINAL
cblr-3014	877	2	f. supp	PERSON
cblr-3014	878	1	2d 616	CARDINAL
cblr-3014	878	2	s.d.n.y. 2005	DATE
cblr-3014	879	1	233	CARDINAL
cblr-3014	879	2	16	CARDINAL
cblr-3014	879	3	189	CARDINAL
cblr-3014	880	1	234	CARDINAL
cblr-3014	882	1	2005	DATE
cblr-3014	882	2	europe	LOC
cblr-3014	882	3	enron	ORG
cblr-3014	883	1	enron	ORG
cblr-3014	888	1	many years	DATE
cblr-3014	888	2	billions of euros	MONEY
cblr-3014	892	1	chinese	NORP
cblr-3014	895	1	joanna speed	PERSON
cblr-3014	895	2	merrill lynch	ORG
cblr-3014	895	3	december 2002	DATE
cblr-3014	895	4	a year	DATE
cblr-3014	895	5	6	CARDINAL
cblr-3014	895	6	may 13, 2003	DATE
cblr-3014	895	7	235	CARDINAL
cblr-3014	895	8	13	CARDINAL
cblr-3014	895	9	316	CARDINAL
cblr-3014	895	10	236	CARDINAL
cblr-3014	895	11	gumbel	ORG
cblr-3014	895	12	supra	PERSON
cblr-3014	895	13	41	CARDINAL
cblr-3014	897	1	3:765	CARDINAL
cblr-3014	899	1	1	CARDINAL
cblr-3014	901	1	one	CARDINAL
cblr-3014	904	1	9	CARDINAL
cblr-3014	907	1	enron	ORG
cblr-3014	908	1	237	CARDINAL
cblr-3014	908	2	merrill lynch	ORG
cblr-3014	908	3	1t quarter	DATE
cblr-3014	908	4	2003	DATE
cblr-3014	908	5	may 13, 2003	DATE
cblr-3014	909	1	238	CARDINAL
cblr-3014	910	1	13	CARDINAL
cblr-3014	910	2	330	CARDINAL
cblr-3014	910	3	240	CARDINAL
cblr-3014	910	4	starmine corp.	ORG
cblr-3014	911	1	2005col	CARDINAL
cblr-3014	913	1	la w	FAC
cblr-3014	913	2	vie w	ORG
cblr-3014	914	1	enron	ORG
cblr-3014	915	1	241	CARDINAL
cblr-3014	917	1	enron	ORG
cblr-3014	918	1	enron	ORG
cblr-3014	918	2	approximately 60%	PERCENT
cblr-3014	918	3	more than 5%	PERCENT
cblr-3014	921	1	241	CARDINAL
cblr-3014	921	2	jonathan r. macey	PERSON
cblr-3014	921	3	enron	ORG
cblr-3014	921	4	81	CARDINAL
cblr-3014	922	1	329	CARDINAL
cblr-3014	922	2	342	CARDINAL
cblr-3014	922	3	2003	DATE
cblr-3014	923	1	242	CARDINAL
cblr-3014	924	1	commissione nazionale per le societa	ORG
cblr-3014	924	2	la borsa	ORG
cblr-3014	924	3	rilevanti della parmalat finanziaria	ORG
cblr-3014	924	4	134	CARDINAL
cblr-3014	925	1	parmala t europe	FAC
cblr-3014	927	1	3:765	CARDINAL
cblr-3014	927	2	european	NORP
cblr-3014	928	1	enron	ORG
cblr-3014	928	2	u.s.	GPE
cblr-3014	928	3	calisto tanzi	ORG
cblr-3014	929	1	enron	ORG
cblr-3014	930	1	enron	ORG
cblr-3014	932	1	two	CARDINAL
cblr-3014	932	2	first	ORDINAL
cblr-3014	932	3	forty years	DATE
cblr-3014	932	4	second	ORDINAL
cblr-3014	932	5	italian	NORP
cblr-3014	933	1	enron	ORG
cblr-3014	934	1	two	CARDINAL
cblr-3014	935	1	enron	ORG
cblr-3014	935	2	billions of dollars	MONEY
cblr-3014	937	1	enron	ORG
cblr-3014	938	1	one	CARDINAL
cblr-3014	938	2	one	CARDINAL
cblr-3014	939	1	2005	DATE
cblr-3014	939	2	atlantic	LOC
cblr-3014	941	1	1	CARDINAL
cblr-3014	941	2	2	CARDINAL
cblr-3014	941	3	3	CARDINAL
cblr-3014	942	1	1	CARDINAL
cblr-3014	942	2	the few years	DATE
cblr-3014	943	1	1995	DATE
cblr-3014	943	2	italian	NORP
cblr-3014	943	3	about €560 million	MONEY
cblr-3014	944	1	only one to	CARDINAL
cblr-3014	945	1	2	CARDINAL
cblr-3014	946	1	1990	DATE
cblr-3014	946	2	tonna	ORG
cblr-3014	946	3	south american	NORP
cblr-3014	946	4	1998	DATE
cblr-3014	947	1	3	CARDINAL
cblr-3014	948	1	first	ORDINAL
cblr-3014	949	1	second	ORDINAL
cblr-3014	951	1	one	CARDINAL
cblr-3014	951	2	one	CARDINAL
cblr-3014	952	1	second	ORDINAL
cblr-3014	952	2	244	CARDINAL
cblr-3014	952	3	gumbel	PERSON
cblr-3014	952	4	supra	PERSON
cblr-3014	952	5	41	CARDINAL
cblr-3014	953	1	245	CARDINAL
cblr-3014	953	2	16	CARDINAL
cblr-3014	953	3	122	CARDINAL
cblr-3014	955	1	3:765	CARDINAL
cblr-3014	955	2	europe	LOC
cblr-3014	955	3	enron	ORG
cblr-3014	960	1	47	CARDINAL
cblr-3014	964	1	italy	GPE
cblr-3014	965	1	thousands	CARDINAL
cblr-3014	965	2	parma	PERSON
cblr-3014	966	1	246	CARDINAL
cblr-3014	966	2	macey	PERSON
cblr-3014	966	3	supra	PERSON
cblr-3014	966	4	241	CARDINAL
cblr-3014	966	5	346	CARDINAL
cblr-3014	967	1	247	CARDINAL
cblr-3014	970	1	2005col	CARDINAL
cblr-3014	972	1	la w	FAC
cblr-3014	972	2	vie w	PERSON