The Asset Write-down League Table - The 'Top' 15

Here's one league table WestLB will be happy to be bottom of - the Top 15 firms in terms of published 2007 write-downs (note that this might not end up being the final table as several firms haven't reported their full 2007 earnings yet).

1. Citi - $32.1bn

2. Merrill Lynch - $19.3bn

3. UBS - $13.7bn

4. Morgan Stanley - $10.6bn

5. Credit Agricole (Calyon) - $3.7bn

6. Barclays Bank - $3.3bn

7. Deutsche Bank - $3.2bn

8. Bank of America - $3bn

9. JPMorgan - $3bn

10. Bear Stearns - $2.8bn

11. Royal Bank of Scotland - $2.5bn

12. Credit Suisse - $2bn

13. Goldman Sachs - $1.7bn

14. Lehman Brothers - $1.5bn

15. WestLB - $519m