London Interbank Offered Rates

London Interbank Offered Rates (LIBOR) on Friday (May 27, 2005).

=========================================================

Rates at 11:00 London time Friday (May 27, 2005).

=========================================================

             USD      GBP      CAD      EUR           JPY

---------------------------------------------------------

O/N        3.04625  4.68125     -     2.09844     0.03563

1 Week     3.06625  4.75500     -     2.10000     0.03688

2 Weeks    3.07563  4.80125     -     2.10063     0.03875

1 Month    3.11125  4.84938     -     2.10613     0.04000

2 Months   3.23000  4.86125     -     2.11488     0.04750

3 Months   3.33000  4.86875     -     2.12531     0.05375

4 Months   3.39000  4.86688     -     2.13366     0.05750

5 Months   3.46000  4.86313     -     2.13841     0.06438

6 Months   3.53000  4.86000     -     2.14000     0.06750

7 Months   3.58000  4.85000     -     2.14013     0.07125

8 Months   3.63000  4.84063     -     2.15000     0.07625

9 Months   3.67375  4.83063     -     2.15263     0.08000

10 Months  3.71000  4.82063     -     2.16000     0.08313

11 Months  3.74588  4.81250     -     2.16738     0.09125

12 Months  3.78000  4.80375     -     2.17488     0.09500

=========================================================