Dec. 20 (Bloomberg) -- Clients of Bernard Madoff, the money manager charged with fraud, are still trying to calculate their losses, and Bloomberg’s latest tally of disclosures and news reports shows investors had about $36 billion with his firm.

In some cases, individual investor and bank losses may also be included in the total of reports from funds. Before his arrest last week, Madoff, 70, confessed to employees that his “giant Ponzi scheme” may have cost clients as much as $50 billion, according to an FBI complaint.

Client                   Total          Source

Access International     $1.4 billion   Company statement,
Advisors                                Bloomberg Data

Alicia Koplowitz,        $14 million    Bloomberg News
One of Spain’s richest
women

Aozora Bank Ltd.         12.4 billion   Company statement
                         yen ($137
                         million)

Banco Santander SA       2.33 billion   Company statement
                         euros ($3.1
                         billion)

Bank Medici AG           $2.1 billion   Bloomberg News

Banque Benedict Hentsch  $48 million    Company statement
& Cie. SA

BBVA                     300 mln euros  Company Statement
                         ($404 mln)

Benbassat & Cie.         $935 million   Reuters, citing Le Temps

BNP Paribas SA           Up to 350      Company statement
                         million euros
                         ($478.2 mln)

Boston philanthropist    $145 million   Boston Globe
Carl Shapiro’s
charitable foundation

Bramdean Alternatives    9.5 percent    Company statement
Ltd.                     of assets

Caisse des Depots        1 mln euros    Bloomberg News
et Consignations         ($1.4 mln)

Clal Insurance           3 mln shekels  Company statement
                         ($778,800)

CNP Assurances           3 mln euros    Company statement
                         ($4.1 million)

Congregation Kehilath    $3.5 million   Bloomberg News
Jeshurun                                letter

Credit Mutuel            90 mln euros   Bloomberg News
                         ($124 million)

Dexia SA                 78 million     Company statement
                         euros ($106.9
                         million)

Edward Blumenfeld,       Undetermined   Bloomberg News
real-estate developer

EFG International        $130 million   Company statement

EIM Group                $230 million   Bloomberg News

Elie Wiesel Foundation   Undetermined   Wall Street Journal
For Humanity

Fairfield Greenwich      $7.5 billion   Bloomberg News,
Group                                   Company Statement

Fix Asset Management     $400 million   Company Statement

Fortis Bank Netherlands  1 bln eurosBloomberg News
                         ($1.4 bln)

GMAC LLC Chairman        Most of its    Wall Street Journal
Jacob Ezra Merkin’s      $1.8 billion
Ascot Partners LLC       of assets

Great Eastern            $44 million    Company statement
Holdings Ltd.

Groupama                 10 mln euros   Company Statement
                         ($14 mln)

Hadassah                 $90 million    Bloomberg News

Harel Insurance          $14.2 million  Company statement
Investments & Financial
Services Ltd.

Horowitz Association     $800 million   Haaretz newspaper

HSBC Holdings Plc        $1 billion     Company statement

Ira Rennert,             Undetermined   Variety
CEO, Renco Metals

Jeffrey Katzenberg,      Undetermined   Wall Street Journal
DreamWorks Animation

JEHT Foundation          Undetermined;  Company Statement
                         Will close

Julian J. Levitt         $6 million     Washington Post
Foundation

Kas Bank NV              9 mln euros    Company statement
                         $12.3 mln

Kingate Management Ltd.  $3.5 billion   Bloomberg News,
FIM Advisors LLP                        Bloomberg Data

Korea Life Insurance Co. $50 million    Yonhap News

Korea Teachers Pension   $9.1 million   Company statement

Leonard Litwin           Undetermined   Spokesman

Madoff Family Foundation $19 million    Washington Post

Maimonides School        $5 million     Bloomberg News

Man Group Plc            $360 million   Company statement

Maxam Capital            $280 million   Wall Street Journal
Management LLC

Massachusetts State      $12 million    Boston Herald
pension fund

M&B Capital Partners     137.4 mln      El Mundo newspaper
                         euros
                         ($187.9 mln)

Mediobanca               $671,000       Company statement

Mirabaud & Cie.          A few million  Reuters, citing Le Temps
                         Swiss Francs

Mitsubishi UFJ           $11 million    Company spokesman
Financial Group Inc.

Mort Zuckerman’s         $30 million    CNBC Interview
charitable trust

Natixis                  Up to 450      Company statement
                         million euros
                         ($614 mln)

Neue Privat Bank         $5 Million     Bloomberg News

New York Mets            Undetermined   Company statement
owner Fred Wilpon’s
Sterling Equities Inc.

Nomura Holdings Inc.     $302 Million   Company statement

Nordea Bank AB           48 mln euros   Company statement
                         ($65.6 mln)

Norman Braman,           Undetermined   Wall Street Journal
Former owner of the
Philadelphia Eagles
Football Team

North Shore-Long Island  $5 million     Company statement
Jewish Health System

Notz, Stucki & Cie       760 mln        Le Temps
                         Swiss francs
                         ($696 mln)

Phoenix Holdings         48 mln shekels Company Statement
                         ($12.42 mln)

Philoctetes Center       undetermined   Web site

Pioneer Alternative      $280 million   Bloomberg News
Investments

Ramaz School             $6 million     Bloomberg News
associated with                         letter

Reichmuth & Co.’s        $330 million   Letter to clients
Reichmuth Matterhorn
fund

Robert I. Lappin         $8 million     Washington Post
Charitable Foundation

Royal Bank of Canada     Less than      Globe and Mail
                         C$50 million
                         ($40 million)

Royal Bank of            $360 million   Company statement
Scotland Group Plc

SNS Real Groep NV        “minimal      Bloomberg News
                         exposure”

Societe Generale SA      Less than 10   Company statement
                         million euros
                         ($13.7 mln)

Sumitomo Life            2 billion yen  Company spokesman
Insurance Co.            ($22 million)

Technion                 25 mln shekels Company statement
                         ($6.5 mln)

Telefonica SA’s          7.3 mln euros  ABC newspaper
pension fund             ($10.6 mln)

Tremont Group            $3.1 billion   Bloomberg News
Holdings Inc.

UniCredit SpA            75 mln euros   Company statement
                         ($102.5 mln)

Union Bancaire Privee    # Less than    Company statement
                         1.26 billion
                         Swiss francs
                         ($1.08 billion)

Unione di                60.4 mln euros Company statement
Banche Italiane SCPA     ($85 million)

U.S. Senator Frank       Undetermined   Bergen Record,
Lautenberg’s                            Bloomberg News
Charitable Foundation

Steven Spielberg’s       Undetermined   Wall Street Journal
Wunderkinder Foundation                    Bloomberg


Yeshiva University       $110 million   Bloomberg News
                                        Yeshiva University
                                        Newspaper


Total (approximate)      $36  billion

Notes:
# Based on 1 percent of assets under management as of June 30.

To contact the reporters on this story: Jesse Westbrook in Washington at Jwestbrook1@bloomberg.net; Saijel Kishan in New York at Skishan@bloomberg.net.

Last Updated: December 19, 2008 06:15 EST