NORTHERN TRUST GLOBAL TRADE CUT OFF DEADLINES



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Argentina T+3 Only Govt Tsy Bills (Letes) have a settlement cycle of T+1, other fixed income securities have a T+3 settlement cycle. T+0 OTC Market (MAE) SD 1200 9amSD-2 9am SD T+3 T+0 SD 1500 9am SD 9am SD Australia T+3 / Negotiable 7pm S-1 9amSD-2 5pm S-1 T+3 7pm S-1 4pm SD-2 5pm S-2 Austria T+3 SD 8am 9amSD-2 5pm S-1 T+3 SD 1130 4pm SD-1 5pm S-1 Refer to Euro cut-off Bahrain T+2 7pm SD-2 9amSD-2 5pm SD-2 T+2 7pm SD-2 4pm SD-2 5pm SD-2 Bangladesh T+3 7pm S-2 9amSD-2 5pm S-2 T+3 7pm SD-2 4pm SD-2 5pm S-2 Belgium T+3 7pm S-1 10amSD-2 5pm S-1 T+3 SD 1115 4pm SD-1 5pm S-1 Refer to Euro cut-off Benin T+5 7pmSD-5 3pmSD-5 5pmSD-5 T+5 7pmSD-5 3pmSD-5 5pmSD-5 Bermuda T+3 7pm SD-3 9amSD-2 5pm SD-3 T+3 7pm SD-3 10am SD-2 5pm SD-3 Botswana T+5 9am S-2 9amSD-4 9am S-2 T+5 9am S-2 4pm SD-2 9am S-2 Brazil T or T+1 3pm SD 9.30 am SD-1 3pm SD T+3 12 noon S-1 11am SD-1 12 noon S-1 Bulgaria t-bill T+2/T-bonds T+4 7pm S-1 9am SD-2/ SD-4 5pm S-1 T+3 7pm Trade Date 4pm SD-3 5pm Trade Date Burkina Faso T+5 7pm SD-5 2pmSD-5 5pm SD-5 T+5 7pm SD-5 2pm SD-5 5pm SD-5 Canada PHYSICAL T to T+3 Corp: 12 noon S-1 Corp: 12 noon S-1 Govt: 12 noon S D 4pmSD-1 Govt: 12 noon S D T+3 12 noon S -1 4pm SD-1 12 noon S -1 3.00pm day of DEPOSITORY T Govt: 12 noon S D Govt: 12 noon S D 7pm S-1 5pm S-1 T+1-3 Corp: 7pm S -1 Corp: 5 pm S -1 Chile T 12 noon TD 9amSD-1 12 noon TD T+2 7pm S-1 4pm SD-1 5pm S-1 T+1 7pm SD-1 5pm SD-1 China T +3 7pm S-2 9amSD-2 5pm S-2 T+3 7pm SD-2 4pm SD-2 5pm S-2 Colombia T 3pm Trade Date 9amSD-1 3pm Trade Date T+3 to T+6 7pm S-1 11am SD-1 5pm S-1 T+1 3pm SD 3pm SD (T+3 is the standard sett cycle, but may be extended to T+6) Cote d'ivoire T+5 7pm SD-5 2pmSD-5 5pm SD-5 T+5 7pm SD-5 2pm SD-5 5pm SD-5 Refer to Euro cut-off Croatia T+2 7pm S-2 9amSD-2 5pm S-2 T+4 CDA T+5 Physical 7pm SD-2 10am SD-2 5pm S-2 Cyprus T+3 7pm S-2 9amSD-2 5pm S-2 T+3 7pm SD-2 4pm SD-2 5pm S-2 25th November 2003 Page 1

Czech Republic T+2 9am S-1 9amSD-1 9am S-1 PSE on AOS T+3 SD-1 11am 4pm T+1 AOS 9am S-1 PSE on SPAD T+5 PSE 9am S-1 OTC T+16 to T+30 OTC 7pm T+1 OTC 5pm T+1 Denmark T+3 9am S -1 9amSD-2 9am S -1 T+3 9am S 1 4pm SD-2 9am S 1 Egypt T+2 9 am S-1 2pmSD-2 9 am S-1 T+2 9 am S-1 If T+3 4pm SD-1/If T+2 4pm SD-2 9 am S-1 Estonia T+3 7pm S-2 9amSD-2 5pm S-2 T+3 TSE 7pm SD-2 4pm T+1 5pm S-2 T+1 to T+30 OTC For Internal Trades For Internal Trades Varous Currencies please refer to your Eurobonds/ see separate sheet T+1 see separate sheet IMLG rep T+3 5pm S -2 External (Cross External (Cross Border) - SD-1 Border) - SD-1 Euroclear Bank 8am. T+3 8am. 9am TD+1 5pm S -2 Finland T+3 8am SD - Trades with another custodian 5pm S-2 T+3 8am SD - Trades with another custodian 9am SD-2 5pm S-2 Refer to Euro cut-off 8am SD-1 trades with stock exchange 8am SD-1 trades with stock exchange member 9am SD-2 member France Corp T+3 12pm SD -1 4pmSD-1 12 noon S 1 T+3 7pm SD-1 4pm SD-1 12 noon S 1 Refer to Euro cut-off Govt T+3-5 9am SD 9am S D Germany T+2/Negotiable 12 noon S-1 10amSD-1 12 noon S-1 T+2 / Negotiable 12 noon S-1 4pm SD-1 12 noon S-1 deadlines, however, settlement on SD. deadlines, however, settlement on SD deadlines, however, settlement on SD Hong Kong SAR T+1 7pm SD-1 9amSD 5pm SD-1 T+2 7pm S-1 10am SD-1 5pm S-1 Hungary deadlines, however, Refer to Euro cut-off settlement on SD. Ghana T+3 2pm SD-2 11amSD-4 9am SD-2 T+3 2pm SD-2 11am SD-4 9am SD-2 Greece T+1 7pm TD 9amSD-2 5pm S-2 T+3 4pm SD-1 4pm SD-2 5pm S-2 Refer to Euro cut-off Guinea Bissau T+5 7pm SD-5 3pmSD-5 5pm SD-5 T+5 7pm SD-5 4pm SD-3 5pm SD-5 T+2 3pm SD-1 9am SD-1 3pm SD-1 T+3 3pm SD-1 10am SD-1 3pm SD-1 Iceland T+1 9am SD 3pmSD-1 9am SD T+1 9am SD 3pm TD 9am SD India T+3 7pm S-3 3pmSD-3 11am S-2 T+2 Rolling Sett 7pm TD 4pm TD 11am S-1 Indonesia T+2 to T+4 7pm S-2 9amSD-2 5pm S-2 T+4 7pm SD-2 10am SD-2 5pm S-2 INR must be executed and available in cash account on T+1 itself... 25th November 2003 Page 2

See UK Equities cut See UK Equities cut offs 4pm SD-2 offs Refer to Euro cut-off Ireland Govt T+3 See Euroclear Cut offs See Euroclear Cut offs See Euroclear Cut offs T+3 Corp T+3 Israel T or T+1 7 am S D 5pm TD 7 am S D T or T+1 7 am S D 9am SD 7 am S D Italy T+3 SD -1 12 noon 9amSD-2 5pm S-2 T+3 SD -1 12 noon 4pm SD-2 5pm S-2 Refer to Euro cut-off Jamaica T+5 1pm SD-5 8amSD-3 1pm SD-5 T+5 1pm SD-5 9am SD-3 1pm SD-5 JGB s Toruku-sai 7pm JGB s Toruku-sai 5pm Japan T+3 S 2 9amSD-2 S 2 T+3 7pm S-1 1pm SD-1 5pm S-2 JGB s Furiketsu JGB s Furiketsu 7pm S -1 5 pm S -1 Jordan T+1 7pm Trade Date 9am SD-2 5pm Trade Date T+1 7pm Trade Date 4pm SD-1 5pm Trade Date Non Resident T+3 non res T+3 Kazakhstan Govt T 3pm Trade Date 9am TD 3pm Trade Date T to T+3 3pm Trade Date 4pm TD 3pm Trade Date Primary Market Govt Secondary Market Prior arrangements Prior arrangements Prior arrangements Corp T to T+3 3 pm T D 9am TD 3 pm T D Kenya T+3 7pm SD-2 10amSD-2 5pm SD-2 T+5 7pm SD-3 4pm SD-3 5pm SD-3 Latvia T+2 7pm SD-2 9amSD-1 5pm SD-2 T+3 7pm Trade Date 11am SD-2 5pm Trade Date Blk Trd T to T40 T+3/(Physical 7pm SD-2 2pmTD 5pm SD-2 T+3/(Physical Lebanon Negotiable) Negotiable) 7pm SD-2 Prior approval from Northern Trust for T or T+1 in GTB's traded OTC 4pm TD 5pm SD-2 Lithuania Secondary T+1 7pm SD-1 9amSD-2 5pm SD-1 NSEL T+3 9 am S 1 for T+3 Settlement 1pm SD-2 9 am S 1 for T+3 Settlement Primary T+3 9 am SD -1 9 am SD -1 Luxembourg T+3 9 am S -1 9amSD-2 9 am S -1 T+3 9 am S -1 9am SD-2 9 am S -1 Refer to Euro cut-off Malaysia Negotiable normally T+1toT+2 7pm SD-2 9am TD 12pm S-2 T+3 7pm SD-2 4pm SD-2 12pm S-2 Mali T+5 7pm SD-5 2pmSD-5 5pm SD-5 T+5 7pm SD-5 3pm TD 5pm SD-5 Malta T to T+3 7pm S-2 8amSD-2 5pm S-2 T+3 7pm SD-2 4pm SD-2 5pm S-2 Mauritius T + 0 Prior Agreement Prior Agreement Prior Agreement T+3 12 noon SD-2 4pm SD-2 12 noon SD-2 Mexico T+1/Negotiable (Fixed income securities can settle on T, T+1 or T+2) 4pm S D 8amSD-1 4pm S D T+2 4pm S D 4pm SD-1 4pm S D Morocco Govt: Weekly BVC T+5 25th November 2003 Page 3

12 noon Trade date 12 noon Trade date Corp: T to T+30 Physical T+12 12 noon S-2 11am TD+1 12 noon S-2 Namibia T+3 9am SD-1 10amSD-2 9am SD-1 T+3 9am SD-1 4pm SD-1 9am SD-1 Netherlands T+3 9 am S D 8amSD-2 9 am S D T+3 9 am S D 4pm SD-1 9 am S D Refer to Euro cut-off New Zealand T+2/Negotiable 7pm SD-1 9am SD-1 5pm Trade Date T+3 SD-1 7pm 9am SD-2 5pm SD-2 Niger T+5 7pm SD-5 2pmSD-5 5pm SD-5 T+5 7pm SD-5 4pm SD-4 5pm SD-5 Nigeria T+3 9 am S -2 10amSD-2 9 am S -2 T+3 9 am S -2 10am SD-2 9 am S -2 Norway T+3 SD -1 1200 8amSD-2 SD -1 1200 T+3 SD-1 Noon 4pm SD-2 9 am S -1 Oman T+1 12 noon SD-1 9amSD-1 12 noon SD-1 T+1 12 noon SD-1 4pm SD-1 12 noon SD-1 Pakistan Trade/Negotiable Trade Date Trade Date Trade Date T+3 to T+7 Trades executed Mon - Thu 7pm T+1 9am T+2 Trades executed Mon - Thu 5pm T+1 Trades executed Friday 7pm T+1 4pm TD Trades executed Friday 5pm T+1 Palestine N/A N/A N/A N/A T+3 7pm SD-2 9am TD 5pm S-2 Peru T to T+1 12 noon Trade Date 11amSD-1 12 noon Trade Date T+3 7pm S-1 11am SD-1 5pm S-1 Philippines T+2/Negotiable 7pm SD-1 9am T+2 5pm Trade Date T+4 7pm SD-1 9am SD-2 5pm S-2 Poland T+2 Corp 7pm S-1 8amSD-1 Corp 5pm S-1 T+3 7pm S-1 9am SD-1 5pm S-1 12.30pm day of Govt 7pm T D Govt 5pm T D Portugal T+3 10am S-1 9amSD-3 10am S-1 T+3 2pm SD-1 4pm SD-2 10am S-1 Refer to Euro cut-off Qatar N/A N/A N/A N/A T+1 to T+3 12 noon Trade date 9am TD 12 noon Trade date Republic of Korea T+2 7pm S-1 8amSD-1 5pm S-1 T+2 7pm S-1 8am SD-1 5pm S-1 Romania Negotiable Trade Date 3pmTD Trade Date T+3 7pm Trade Date 4pm TD 5pm Trade Date Russian Federation T+5 Govt: 7pm S-1 8amSD-2 Govt: 5pm S-1 T+5 to T+10 No cash account maintained Corp: 7pm TD Corp: 5pm TD 7pm Trade Date 4pm TD+1 5pm Trade Date Senegal T+5 7pm Trade Date 2pmSD-5 5pm Trade Date T+5 7pm Trade Date 5pm Trade Date Singapore Govt: T+1/Neg 7pm Trade 8amSD-2 5pm Trade T+3 7pm SD-2 9am SD-1 5pm S-2 PhysCorp: 7pm S-2 5pm S-2 T+5/Neg Scriptless: T+3/Neg 7pm S-2 5pm S-2 Slovakia T+3 9am S-1 Trade Date 9am S-1 T+3 9am S-1 4pm SD-2 9am S-1 Slovenia T+2 7pm SD-2 9amSD-2 5pm SD-2 T+2 7pm SD-2 4pm TD 5pm SD-2 South Africa T+3 7pm S -2 4pmSD-2 5pm S -2 T+ 5 7pm S-3 4pm TD+2 5pm S-3 Spain T+3 SD -1 10am 4pmSD-2 5pm S-2 T+3 SD -1 10am 4pm SD-2 5pm S-2 Refer to Euro cut-off 25th November 2003 Page 4

4pm T+3(purchases) 4pm T+4 (sales) 5pm T+2 Sri Lanka N/A N/A N/A N/A Trans of Securities TD 7pm T+2 Trans of Cash T+6 Swaziland T+5 T+5 (Prior Approval of the (Prior Approval of the 7pm SD-4 2pmSD-5 5pm SD-4 Central Bank Central Bank Required) Required) 7pm SD-4 5pm SD-4 Sweden T+3 SD -1 10am 8amSD-2 5pm S-2 T+3 SD-1 Noon 4pm SD-2 5pm S-2 Switzerland T+3 9am S D 8amSD-2 9am S D T+3 9am S D 4pm SD-1 9am S D Taiwan T+2 7pm SD-2 9amSD-2 5pm SD-2 T+1 7pm S-1 9am TD 5pm SD-1 cash must be in the account before the trade can be executed by the broker Thailand T + 3 7pm S D -2 8amSD-2 5 pm S D -2 T + 3 7pm SD-2 4pm SD-2 5 pm S D -2 Trinidad & Tobago T + 1 7pm SD-1 8amSD 5pmSD-1 T + 5 9am S D -2 8am SD-2 9am S D -2 Tunisia T + 4 7pm S D - 3 5pm SD-3 5 pm S D - 3 T + 4 7pm S D - 3 4pm SD-3 5 pm S D - 3 4.00pm 3 days before Turkey T + 2 7pm S D -1 9amTD 5 pm S D -1 T + 2 7pm S-1 4pm SD-1 5 pm S D -1 Uganda T+5 7pmSD-4 11am SD-4 5pmSD-4 T+5 7pmSD-4 10am SD-1 5pmSD-4 Ukraine T-bill T to T+1 12 noon T D 9am TD 12 noon T D T+5 to T+10 9am T+ 1 4pm T+2 9am T+ 1 Corp T+5 to T+10 9am T+ 1 9am T+ 1 United Kingdom Govt:TD/ Govt: Same day 11am S D 4pmTD Govt: Same day 11am S D Negotiable Other 3pm S-1 Other 3pm S-1 United States Corp: T+3 Corp: 3pm S-2 4pmSD-2 Corp: 3pm S-2 T+3 7pm SD-2* 4pm SD-2 5pm S-2 12.30pm day of CD: T+1 CD: CD: CD: GBP S D 12 pm 4pmTD GBP S D 12 pm GBP SD 12 pm USD S-1 7pm USD S-1 5pm USD SD-1 5pm DTC 3.00pm day of 1.30pm SD(2pm good Comm. Paper 1:30pm SD(2pm good T+3 4pm SD faith effort) 5 pm S D 1 12 noon S D 12 noon S D Money Market faith effort) 8am SD-1 (Fax 4pm (same day) Physical 4pm SD SD-2)2.30pm T+1 5 pm S D 1 FED T+3 4pm SD 5 pm S D 1 FNMA/ FHLMC / GNMA Govt. bonds 12 noon S D 8am SD-1 (Fax 4pmSD-2) 12.30pm SD 12 noon S D (same day) Uruguay T to T+3 Trade Date 9am TD Trade Date T1 to T+3 Trade Date 4pm TD Trade Date 25th November 2003 Page 5

Venezuela T+2 12 noonsd-2 4pmSD-2 12 noonsd-2 T+3 11 am S D -2 5pm TD 11 am S D -2 Vietnam T+3 7pm SD-3 8amSD-2 5pm SD-3 T+3 7pm SD-3 4pm SD-2 5pm SD-3 Zambia T+3 7pm SD-2 10amSD-2 5pm SD-2 T+3 7pm SD-2 4pm SD-2 5pm SD-2 Zimbabwe T+5 7pm S-2 10amSD-4 5pm S-2 T+5 7pm SD-2 4pm SD-3 5pm S-2 *The reason for the SD-2 7pm deadline in the UK is due to market fines for late pre settlement matching Euro Clean Cash Payments - London 12.30pm day of 25th November 2003 Page 6