Lehman Brothers Financial SA (LEHNQ)

[8lang]

Exhibit B
Lehman Brothers Holdings Inc.
3 Senior Unsecured $83,723.7 - $83,723.7
4A Senior Affiliate Claims 58,805.2 - 58,805.2
4B Senior Affiliate Guarantee 10,072.7 - 10,072.7
5 Senior Third-Party Guarantee 30,788.7 (0.1) 30,788.7
7 General Unsecured 5,572.1 - 5,572.1
8 Affiliate Claims 497.8 - 497.8
9A Third Party Guarantee Claims other than of the RACERS Trusts 19,145.1 - 19,145.1
9B Third Party Guarantee Claims of the RACERS Trusts 1,947.7 - 1,947.7
10A Subordinated Class 10A Claims 3,399.1 - 3,399.1
10B Subordinated Class 10B Claims 10,330.4 - 10,330.4
10C Subordinated Class 10C Claims 1,492.9 - 1,492.9
Total $225,775.6 ($0.1) $225,775.5