STATEMENT RE COMPUTATION OF RATIOS

Published on March 21, 1997






Exhibit 12.1
-------------

RATIO OF AVAILABLE EARNINGS TO FIXED CHARGES AND RATIO OF EARNINGS TO COMBINED FIXED CHARGES AND PREFERRED STOCK
DIVIDENDS



Year Ended
------------------------------------------------------------------


1996 1995 1994 1993 1992
------------- ------------- ----------- ------------ -------------

Net income before income taxes $71,731 $41,933 $49,680 $57,291 $45,217

Fixed charges (interest expense, net of
non-recourse interest expense, other CMO
expenses and provision for losses) 128,309 162,762 143,278 82,586 56,341
------------- ------------- ----------- ------------ -------------

Total Available Earnings (as defined) $200,040 $204,695 $192,958 $139,877 $101,588
============= ============= =========== ============ =============

Preferred Stock Dividend
Requirements $10,009 $2,746 - - -

Ratio of Available Earnings
to Fixed Charges 1.56:1 1.26:1 1.35:1 1.69:1 1.80:1
============= ============= =========== ============ =============

Ratio of Available Earnings to Combined
Fixed Charges and Preferred Stock
Dividends 1.52:1 1.25:1 1.35:1 1.69:1 1.80:1
============= ============= =========== ============ =============