THE NIKKO EUROPE PLC RETIRMENT AND DEATH BENEFIT PLAN (THE “PLAN”)

NOTICE UNDER SECTION 27 TRUSTEE ACT 1925

Notice is hereby given, pursuant to section 27 Trustee Act 1925, that any person having any interest in the above-named Occupational Pension Scheme is hereby required to send particulars in writing of his or her claim or interest to the undersigned on behalf of the Trustee of the Plan by 4 November 2002 after which date the Trustee will distribute the assets of the Plan among the persons entitled thereto having regard only to claims and interest of which they had notice and will not, as respect to the assets so distributed, be liable to any person of whose claim they shall not then have had notice. Note: Not forming part of this notice, if you are a Member of the Plan and are already receiving circulars you need not respond. S M Goulds, Independent Pension Trustee Limited, Beaufort House, 15 St Botolph Street, London EC3A 7E.