National Underwriter compiled the accompanying table showing property-casualty insurer estimates of losses (in millions of dollars) related to the Sept. 11 attacks on the World Trade Center and Pentagon.

For the 66 companies included in our compilation, total net losses (after reinsurance and before taxes) are more than $26 billion. According to these figures, roughly one-third of the losses were reported by U.S. companies, while the remainder are for non-U.S. insurers and reinsurers.

Individual company estimates were taken from publicly-available reports released by the companies (identified in the "Source" column), including revisions in estimates made as of midday, Aug 23. Companies on this list include those we began tracking in September and October of last year, and those listed on tables published by other firms.