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accounts receivable acquired AETNA CASUALTY aggregate principal amount amici curiae assets Attorneys for Defendant-Respondent AUTH bank borrowings brief as amici Brothers Inc capital cash CASUALTY & SURETY Cetus CGL policies CHI-CHI's Commerce Plaza common stock Continental Insurance Company Corp Corporation County of Columbia coverage debt securities DENOMINATION Fully registered Designated Amount funded debt Grace Cocoa Grace Drilling Grace Energy Guarantor insurance industry inventory leaseback transaction liability Limited line of credit MOODY'S INDUSTRIAL MANUAL Moody's Investors Service mterest note payable notes outstg option Orace outstanding petitioners Plaintiff-Appellant policyholders PREEMPTIVE RIGHTS prime interest rate principal facility prop Pursuant to Rule respect thereof restricted securities restricted subsidiary Retained earnings retirement of funded revolving credit Rheem and Grace Rheem Manufacturing Company sale and leaseback Salomon Brothers Sept shares term loan thru transaction covering unconditionally guaranteed V.P. ft W.R. Grace waste disposal York