Article: Bay View Capital Corporation Announces Net Assets in Liquidation.

Bay View Capital Corporation (the "Company") today reported net assets in liquidation at December 31, 2002. As previously announced, the Company adopted liquidation basis accounting effective September 30, 2002, as a result of its stockholders' approval of a plan of dissolution and stockholder liquidity and completion of the sale of its retail banking assets to U.S. Bank, N.A. on November 1, 2002. In accordance with generally accepted accounting principles, under the liquidation basis of accounting, the Company is now reporting the value of, and the changes in, net assets available for distribution to stockholders ("net assets in liquidation") instead of results from ...

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