Article: DOW CORNING ACTION TO RESULT IN CHARGE AGAINST EARNINGS FOR DOW CHEMICAL

MIDLAND, Mich., May 15 /PRNewswire/ -- Dow Corning Corporation today announced that it has voluntarily filed for protection under Chapter 11 of the United States Bankruptcy Code with the United States Bankruptcy Court in Bay City, Michigan.

As a result of this action, The Dow Chemical Company (NYSE: DOW), a 50 percent shareholder in Dow Corning, has decided to establish a reserve for the full amount of its investment of $374 million and to discontinue recording any proportional share of future equity earnings. The charge will impact Dow Chemical's second quarter of 1995 earnings by approximately $1.25 per share.

"As one of two shareholders in Dow Corning, it ...

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