Dividend Calendar 10 January 1996

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All 18 dividends with pay date on 10 January 1996

Security	Ex-Date	Pay Date	Div.%	Amount
Altria Group Inc	13/12/1995	10/01/1996	6.30%	$0.33
HP Inc	18/12/1995	10/01/1996	5.04%	$0.01
Banco Bilbao Vizcaya Argentaria SA	10/01/1996	10/01/1996	4.64%	€0.02
The Cigna Group	11/12/1995	10/01/1996	2.26%	$0.08
Cornerstone Strategic Investment Fund, Inc.	18/12/1995	10/01/1996	21.13%	$0.50
DNP Select Income Fund	27/12/1995	10/01/1996	7.29%	$0.07
Virtus Total Return Fund Inc.	04/01/1996	10/01/1996	9.80%	$0.07
Community Financial System Inc	13/12/1995	10/01/1996	3.06%	$0.33
Penske Automotive Group Inc	28/12/1995	10/01/1996	3.36%	$0.40
MagnaChip Semiconductor Corp	28/12/1995	10/01/1996	0.00%	$0.11
Dime Commercial Bancshares Inc	27/12/1995	10/01/1996	2.59%	$0.08
Umpqua Holdings Corp	08/12/1995	10/01/1996	0.00%	$0.02
British American Tobacco Malaysia Bhd	01/12/1995	10/01/1996	7.60%	MYR 0.55
Compania Espanola de Viviendas en Alquiler SA	10/01/1996	10/01/1996	2.21%	€0.01
Delaware Enhanced Global Dividend & Income	13/12/1995	10/01/1996	0.00%	$0.22
Electro-Sensors Inc	21/12/1995	10/01/1996	0.00%	$0.33
China-Hongkong Photo Products Holdings Ltd	21/12/1995	10/01/1996	0.00%	HK$0.05
Renaissance United Ltd	20/12/1995	10/01/1996	0.00%	SGD 0.07

Security

Ex-Date

Pay Date

Div.%

Amount