EXHIBIT 99.10 SUBSIDIARIES OF THE COMPANY JURISDICTION OF NAME INCORPORATION PERCENT OWNED - --------------------------------------------------------------------- --------------- ------------- Merrill/New York Company............................................. Minnesota 100% Merrill/Magnus Publishing Corporation................................ Minnesota 100% Merrill Corporation, Canada ......................................... Ontario 100% Merrill/May, Inc..................................................... Minnesota 100% Merrill International Inc............................................ Minnesota 100% Merrill Real Estate Company.......................................... Minnesota 100% FMC Resource Management Corporation.................................. Washington 100% Merrill Training & Technology, Inc................................... Minnesota 100% Merrill Global, Inc.................................................. Minnesota 100% Merrill/Executech, Inc............................................... Minnesota 100% Merrill Daniels, Inc................................................. Minnesota 100% Document.com, LLC.................................................... Minnesota 100%