EFTA01553128

09 2003 Confidential FINANCIAL TRUST COMPANY INC Page 1 of 72 J.P. Morgan Portfolios September 1 - September 30, 2003 Gift Processing The holiday season will soon be here. If you plan to make securities gifts this year, please notify us before December 1, 2003. This will provide us with sufficient time to process your request and meet the year-end deadline. Table of Contents Page Account Summary Asset Account Portfolio Margin Account Portfolio JPMCB JPMSI 161121381 2 3 70 000000.0000.00.0000.000.000000000.000000 FINANCIAL TRUST COMPANY INC ATTN: JEFFREY E EPSTEIN C/O AMERICAN YACHT HARBOR 6100 RED HOOK, QUARTERS 8B3 ST THOMAS 00802 US VIRGIN ISLDS EFTA01553128 09 2003 Portfolio Summary FINANCIAL TRUST COMPANY INC September 01, 2003 - September 30, 2003 Page 2 of 72 Portfolio Summary Net Worth Summary Asset Portfolio USD Assets(Long) Cash fi Short Term Equities Other Options Liabilities (Short) Total Options FX Gain/Loss Accrued Income Total Net Worth Income Summary Taxable Interest Dividends Total 84,913,833.20 72,691,748.00 11,785,148.94 0.00 436,936.26 - 3,508,365.74 - 3,508,365.74 81,405,467.46 1,700,462.28 24,066.75 83,129,996.49 Margin Portfolio USD 161121381 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 .00 0.00 0.00 84,913,833.20 72,691,748.00 11,785,148.94 0.00 436,936.26 - 3,508,365.74 - 3,508,365.74 81,405,467.46 1,700,462.28 24,066.75 83,129,996.49 This Period 14,989.84 14,989.84 Year to Date 258,350.00 634,402.02 892,752.02 JPMorgan provides this Portfolio Summary for informational purposes. This summary includes informati on about assets held at JPMCB and JPMSI in accounts listed on the front page. Securities are not bank deposits or FDIC insured, are not obligations of or guaranteed by JPMCB or a ny of its bank of thrift affiliates (unless otherwise indicated), and are subject to investment risks, including possible loss of the pr incipal amount invested. Assets held in custody by JPMCB are not protected under the Securities Investor Protection Corporati on ("SIPC") insurance. Total USD EFTA01553129 EFTA01553130 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 3 of 72 Asset Account Portfolio September 1 - September 30, 2003 Table of Contents Portfolio Summary Cash and Short Term Equities Other Options Outstanding Foreign Exchange Contracts Trade Activity Account Transactions Account Officers Service Specialist: D'ORAZIO/HORNBEC Page 4 6 7 8 9 14 17 28 EFTA01553131 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 4 of 72 Overview Portfolio Summary Except for the Deposit Account (if elected), and the cash in your Asset Account, which are insured deposits with JPMCB, none of the investments referred to in this statement of your Asset Account, including mutual funds, are FDIC insured or bank deposits, obligations of or guaranteed by JPMCB or any of its bank or thrift affiliates (unless otherwise indicated). Such securities and other investments are subject to investment risks, including possible loss of the principal amount invested. See "Important Information about your JPMSI Brokerage Account" at the end of this Asset Account Portfolio. Asset Allocation 86% Cash and Short Term 14% Equities Market Value USD Sep 30 Cash S Short Term Equities Other Options Total Foreign Exchange Accrued Income Total Portfolio Value 72,691,748.00 11,785,148.94 0.00 - 3,071,429.48 81,405,467.46 1,700,462.28 24,066.75 83,129,996.49 Income Summary Taxable Interest Dividends Total Net Gain/Loss Summary Net Short Term Gain/Loss Net Long Term Gain/Loss Total Market Value USD Aug 31 15,859,445.51 12,977,265.16 56,366,150.00 - 4,543,525.51 80,659,335.16 333,095.60 14,989.84 81,007,420.60 Tax Cost USD 72,984,561.67 - 2,946,836.50 70,037,725.17 Estimated Annual Income USD 471,098.05 Yield 0.7 0.0 0.0 471,098.05 N/A N/A 0.6 This Period USD 14,989.84 14,989.84 Year to Date USD* 258,350.00 EFTA01553132 634,402.02 892,752.02 Realized This Period USD Realized Year to Date USD* - 423,675.26 - 423,675.26 3,347,571.16 3,347,571.16 •Year to date information is calculated on a calendar year basis. Exchange Rates Spot Rates as of September 30, 2003 Market value of Options is not included in pie chart. Currency AUD CHF Exchange Rate 0.6768 1.3206 Unrealized USD - 175,465.43 - 241,941.38 - 417,406.81 EFTA01553133 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 5 of 72 Exchange Rates Spot Rates as of September 30, 2003 Currency EUR GBP HKD MXN NOK NZD ZAR Exchange Rate 1.1646 1.6614 7.7438 11.0370 7.0559 0.5939 6.9650 EFTA01553134 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 6 of 72 Cash and Short Term Summary by Maturity Current Market Value USD Adjusted Cash Balance Total 72,691,748.00 72,691,748.00 Estimated Annual Income USD 471,098.05 471,098.05 Current yield is displayed for instruments with no maturity and YTM on market is displayed for instr uments that mature. Cash and Short Term by Type Description Cusip/S&P/Moody's Rating Cash P EURO PRINCIPAL CURRENCY JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) 7-Day Annualized Yield: .92% P N ZEALAND DOLLAR PROCEEDS FROM PENDING SALES Adjusted Cash Balance EUR 9,974,741.74 USD 50,943,814.64 1.174629 1.00 1.164551 1.00 11,716,623.88 50,943,814.64 11,616,096.12 - 100,527.76 50,943,814.64 24,066.75 NZD 16,989,953.94 USD 40,824 0.605258 1.00 1.00 10,283,299.15 40,824.00 72,984,561.67 10,091,013.24 - 192,285.91 40,824.00 72,691,748.00 - 292,813.67 24,066.75 N/A 377.21 0.92 471,098.05 0.65 N/A 470,720.84 0.92 Currency/ Unit Cost Adjusted Account Type Quantity Original Market Price Tax Cost Adjusted Original Market Value USD Accrued Interest USD EFTA01553135 Unrealized Gain/Loss USD Estimated Current Annual Yield/ Income USD YTM t Current EFTA01553136 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 7 of 72 Equities Equity Holdings in Alphabetical Order Description Cusip/Symbol CurrenCyi Account Type Quantity unit Cost Current Market Price Tax Cost Current Market Value USD USD Accrued Dividends USD Estimated Unrealized Gain/Loss USD Annual Dividend Income USD Yield TOO INC 890333-10-7 TOO 800,078 are liened USD Total Equity 800,078 800,078 14.73 11,785,148.94 11,785,148.94 N/A 0.00 N/A 0.0 EFTA01553137 09 Other Structured Investments in Alphabetical Order Description P 4 MONTH FX BULLISH EUROS DEPOSIT 100% PRINCIPAL PROTECTED IN EUROS DOLLARS JP MORGAN CHASE LONDON MATURITY DATE 11/14/2003 619998-9E-9 Bearer 10,000,000 are liened P 2 MONTH FX BULLISH NZD DEPOSIT 100% PRINCIPAL PROTECTED IN NZD DOLLARS JPMORGAN CHASE LONDON MATURITY DATE 10/06/2003 619998-9G-4 Bearer 17,000,000 are liened Total Other 0.00 NZD 0 102.0509 0.00 N/A N/A Market Value USD Currency EUR Quantity 0 Unit Cost PriCe/Unit 100.6167 Tax Cost Accrued Income USD 0.00 Unrealized Estimated Annual Gain/Loss USD N/A Income USD Yield N/A JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 8 of 72 EFTA01553138 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 9 of 72 Options Foreign Exchange Description Cusip HKD PUT USD CALL FX EUROPEAN STYLE OPTION SEP 23, 2004 8 7.833 XHICDPA-AH-2 CHF CALL USD PUT FX EUROPEAN STYLE OPTION DEC 11, 2003 8 1.2 XCHFCA-CQ-2 CHF CALL USD PUT FX EUROPEAN STYLE OPTION DEC 11, 2003 8 1.2 XCHFCA-CR-2 CHF CALL USD PUT FX EUROPEAN STYLE OPTION MAR 15, 2004 8 1.15 XCHFCA-CX-2 CHF CALL USD PUT FX EUROPEAN STYLE OPTION MAR 16, 2004 8 1.175 XCHFCA-DC-2 EUR PUT USD CALL FX EUROPEAN STYLE OPTION OCT 16, 2003 8 1. XEURPA-ID-2 EUR 50,000,000 USD 50,000,000.00 USD 300,000.00 300,000.00 0.00 - 300,000.00 CHF 58,750,000 USD 50,000,000.00 USD 420,690.00 420,690.00 146,954.31 - 273,735.69 CHF 80,500,000 USD 70,000,000.00 USD 543,848.00 543,848.00 189,383.50 - 354,464.50 CHF 12,000,000 USD 10,000,000.00 USD 106,200.00 106,200.00 15,129.84 - 91,070.16 CHF 12,000,000 USD 10,000,000.00 USD 107,300.00 107,300.00 15,129.84 - 92,170.16 Counter Amount Currency Counter Premium Amount Currency Premium Local Premium USD Current Market Value USD Unrealized Gain/Loss USD EFTA01553139 HKD 156,660,000 USD 20,000,000.00 USD 312,280.00 312,280.00 70,338.77 - 241,941.23 EFTA01553140 09 Cusip JPMorgan Chase Bank 2003 Account Number: MPANY :N Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 10 of 72 Foreign Exchange Description EUR CALL CHF PUT FX EUROPEAN STYLE OPTION OCT 20, 2003 @ 1.495 XEURCA-QM-Z NOK PUT USD CALL FX EUROPEAN STYLE OPTION MAR 03, 2004 @ 6.85 KNOCK IN FX OPTION TRIGGERED @ 7.00 KNOCK OUT @ 6.65 XNOKPA-EE-Z P EUR CALL USD PUT FX EUROPEAN STYLE OPTION OCT 01, 2003 @ 1.16 XEURCA-RU-Z GBP PUT USD CALL FX EUROPEAN STYLE OPTION NOV 06, 2003 @ 1.625 KNOCK IN TRIGGERED @ 1.6150 XGBPPA-FS-Z EUR PUT USD CALL FX EUROPEAN STYLE OPTION NOV 14, 2003 @ 1.08 XEURPA-KE-Z P EUR PUT USD CALL FX EUROPEAN STYLE OPTION OCT 02, 2003 @ 1.09 XEURPA-KX-Z NZD CALL USD PUT FX EUROPEAN STYLE OPTION DEC 11, 2003 @ .59 XNZDCA-BJ-Z NZD - 5,000,000 USD - 2,950,000.00 USD - 38,940.00 - 38,940.00 - 59,888.10 - 20,948.10 EUR O USD 0.00 USD 0.00 0.00 EUR - 19,000,000 USD - 20,520,000.00 USD - 188,784.00 - 188,784.00 - 13,266.75 175,517.25 GBP - 4,000,000 USD - 6,500,000.00 USD - 123,500.00 - 123,500.00 - 32,049.24 91,450.76 EUR O USD 0.00 USD 0.00 0.00 NOK - 34,250,000 USD - 5,000,000.00 USD - 100,045.00 - 100,045.00 - 230,433.66 - 130,388.66 Counter Amount Currency continued EUR - 10,000,000 EFTA01553141 CHF - 14,950,000.00 USD - 55,011.50 - 55,011.50 - 266,352.10 - 211,340.60 Counter Premium Amount Currency Premium Local Premium USD Current Market Value USD Unrealized Gain/Loss USD EFTA01553142 09 Cusip JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 11 of 72 Foreign Exchange Description MXN PUT USD CALL FX EUROPEAN STYLE OPTION FEB 19, 2004 @ 10.9 XMXNPA-AS-Z P NOK PUT USD CALL FX EUROPEAN STYLE OPTION MAR 03, 2004 @ 7.65 KNOCK IN @ 7.80 XNOKPA-EI-Z AUD PUT USD CALL FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .645 KNOCK IN TRIGGERED @.6350 XAUDPA-CD-Z EUR PUT USD CALL FX EUROPEAN STYLE OPTION MAR 31, 2004 @ 1.06 XEURPA-LC-Z NOK CALL USD PUT FX EUROPEAN STYLE OPTION NOV 28, 2003 @ 7.5 XNOKCA-CF-Z NZD PUT USD CALL FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .5625 KNOCK IN @ .54 XNZDPA-CC-Z P GBP PUT USD CALL FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.58 XGBPPA-FW-Z GBP - 6,000,000 USD - 9,480,000.00 USD - 152,628.00 - 152,628.00 - 32,820.00 119,808.00 NZD - 17,777,777.77 USD - 10,000,000.00 USD - 303,000.00 - 303,000.00 - 128,568.53 174,431.47 NOK - 22,500,000 USD - 3,000,000.00 USD - 36,300.00 - 36,300.00 - 265,267.13 - 228,967.13 EUR - 10,000,000 USD - 10,600,000.00 USD - 222,600.00 - 222,600.00 - 60,060.20 162,539.80 AUD - 35,000,000 USD - 22,575,000.00 USD - 760,778.00 - 760,778.00 - 321,420.05 439,357.95 NOK - 38,250,000 USD - 5,000,000.00 USD - 175,500.00 - 175,500.00 - 73,332.14 102,167.86 Counter Amount Currency continued MXN - 109,000,000 USD - 10,000,000.00 USD - 390,000.00 EFTA01553143 - 390,000.00 - 427,904.57 - 37,904.57 Counter Premium Amount Currency Premium Local Premium USD Current Market Value USD Unrealized Gain/Loss USD EFTA01553144 09 Cusip JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 12 of 72 Foreign Exchange Description AUD PUT USD CALL FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .6475 KNOCK IN @ .6375 XAUDPA-CE-Z NZD PUT USD CALL FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .58 KNOCK IN @ .57 XNZDPA-CD-Z EUR PUT USD CALL FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.115 KNOCK OUT @ 1.1785 XEURPA-LE-Z EUR PUT USD CALL FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.115 KNOCK OUT @ 1.1785 XEURPA-LF-Z NZD PUT USD CALL FX EUROPEAN STYLE OPTION JUN 21, 2004 @ .58 KNOCK IN @ .58 KNOCK OUT @ .6020 XNZDPA-CF-Z ZAR CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 @ 7.2 XZARCA-AB-Z ZAR - 50,400,000 USD - 7,000,000.00 USD - 83,300.00 - 83,300.00 - 289,909.37 - 206,609.37 NZD - 15,000,000 USD - 8,700,000.00 USD - 156,600.00 - 156,600.00 - 120,891.45 35,708.55 EUR - 15,000,000 USD - 16,725,000.00 USD - 404,745.00 - 404,745.00 - 120,256.95 284,488.05 EUR - 5,500,000 USD - 6,132,500.00 USD - 172,323.00 - 172,323.00 - 44,094.22 128,228.78 NZD - 34,482,758.62 USD - 20,000,000.00 USD - 670,000.00 - 670,000.00 - 499,262.07 170,737.93 Counter Amount Currency continued AUD - 30,000,000 USD - 19,425,000.00 USD - 543,900.00 - 543,900.00 - 298,522.50 245,377.50 Counter Premium Amount Currency Premium EFTA01553145 Local Premium USD Current Market Value USD Unrealized Gain/Loss USD EFTA01553146 09 Cusip JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 13 of 72 Foreign Exchange Description ZAR CALL USD PUT FX EUROPEAN STYLE OPTION NOV 24, 2003 @ 7.1 XZARCA-AD-Z P NOK PUT USD CALL FX EUROPEAN STYLE OPTION JUN 29, 2004 @ 7.15 KNOCK IN @ 7.20 KNOCK OUT @ 6.88 XNOKPA-EL-Z Total Foreign Exchange Exchange-listed options are valued using market prices at the close of business for statement date. Over-The-Counter (OTC) options are valued at Mid-Market, unless otherwise agreed. See: Important Information about Pricing and Valuations. - 2,946,836.50 - 3,071,429.48 - 124,593.14 NOK - 35,750,000 USD - 5,000,000.00 USD - 80,000.00 - 80,000.00 0.00 80,000.00 Counter Amount Currency continued ZAR - 46,860,000 USD - 6,600,000.00 USD - 79,200.00 - 79,200.00 - 224,066.71 - 144,866.71 Counter Premium Amount Currency Premium Local Premium USD Current Market Value USD Unrealized Gain/Loss USD Important Information about Pricing and Valuations Prices, some of which are provided by pricing services or other sources which we deem reliable, are not guaranteed for accuracy or as realizable values. Valuations of over-the-counter derivative transactions, including certain derivatives-related deposi t products, have been prepared on a mid-market basis. These valuations are indicative values as of t he close of business of the date of this statement and, except as otherwise agreed in writing, these valuations do not represent the actual terms at wh ich transactions or securities could be bought or sold or new transactions could be entered into, or the actual terms on which existing transactions or securities could be liquidated as of the date of this statement. We do not warrant their completenes s or accuracy. These valuations are derived from proprietary models based upon well recognized finan cial principles and we have, when necessary to calculate the present value of future cash flows, made reasonable estimates about relevant future ma rket conditions. Valuations based on other models or different assumptions may yield different resul ts. Morgan expressly disclaims any responsibility for (1) the accuracy of the models or estimates used in deriving the valuations, (2) any errors or o missions in computing or disseminating the valuations, and (3) any uses to which the valuations are put. Valuations are provided for information purposes only and are intended solely for your own use. Please refer to the trade confirmation for d etails of each transaction. EFTA01553147 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 14 of 72 Outstanding Foreign Exchange Contracts Net Currency Exposure Summary Australia Dollar Swiss Franc Euro Currency Pound Sterling Norwegian Krone N Zealand Dollar U S Dollar Value in Currency 15,000,000.00 22,050,000.00 - 9,974,741.74 3,000,000.00 23,330,600.00 - 16,985,562.27 - 11,442,220.59 Gain/Loss Summary Total Unrealized Closed Value in USD Total Unrealized Open Total Unrealized Gain/Loss - 174,208.00 1,874,670.28 1,700,462.28 Foreign Exchange Contracts Settlement Date Trade Date HEDGE EURO CURRENCY - U S DOLLAR N ZEALAND DOLLAR - U S DOLLAR Sep. 30 03 Oct. 2 03 EUR Sep. 30 03 Oct. 2 03 NZD SPECULATIVE AUSTRALIA DOLLAR - U S DOLLAR Sep. 26 03 Oct. 14 03 AUD Jun. 3 03 Dec. 5 03 AUD Total Open - 5,000,000.00 USD 20,000,000.00 USD 15,000,000.00 3,363,500.00 - 13,040,000.00 - 9,676,500.00 0.6727 0.652 0.675796 0.672170 3,363,500.00 13,443,399.26 16,806,899.26 3,378,978.20 13,040,000.00 16,418,978.20 - 15,478.20 403,399.26 387,921.06 - 9,974,741.74 USD - 16,985,562.27 USD 11,630,548.87 10,106,409.55 1.166 0.595 0.857633 1.680672 11,630,548.87 10,106,409.55 11,630,548.87 10,106,409.55 EFTA01553148 0.00 0.00 Currency Amount Counter Currency Counter Amount Contract Rate Current Market Forward Rate Market Value Receivables USD Market Value Payables USD Unrealized Gain/Loss USD EFTA01553149 09 Trade Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 15 of 72 Foreign Exchange Contracts Settlement Date Currency SWISS FRANC - U S DOLLAR Sep. 23 03 Oct. 9 03 CHF Sep. 23 03 Oct. 9 03 CHF Sep. 23 03 Oct. 9 03 CHF May. 8 03 Nov. 5 03 CHF Total Open 4,000,000.00 USD - 4,000,000.00 USD - 4,000,000.00 USD 26,050,000.00 USD 22,050,000.00 POUND STERLING - U S DOLLAR Sep. 5 03 Oct. 9 03 GBP Jul. 25 03 Dec. 15 03 GBP Sep. 4 03 Dec. 15 03 GBP Total Open JAPANESE YEN Sep. 22 03 Oct. 2 03 JPY Sep. 29 03 Oct. 2 03 JPY Sep. 22 03 Oct. 9 03 JPY Sep. 30 03 Oct. 9 03 JPY Sep. 30 03 Oct. 9 03 JPY Total Closed - 2,000,000.00 USD 10,000,000.00 USD - 5,000,000.00 USD 3,000,000.00 - U S DOLLAR 1,142,900,000.00 USD - 1,142,900,000.00 USD - 1,142,900,000.00 USD 775,390,000.00 USD 367,510,000.00 USD 0.00 NORWEGIAN KRONE - U S DOLLAR Aug. 29 03 Oct. 6 03 NOK Sep. 4 03 Oct. 6 03 NOK Sep. 5 03 Oct. 6 03 NOK Sep. 9 03 Oct. 6 03 NOK Sep. 10 03 Oct. 6 03 NOK Sep. 22 03 Oct. 6 03 NOK Dec. 11 02 DeC. 15 03 NOK Dec. 11 02 Dec. 15 03 NOK - 22,630,500.00 USD - 38,930,000.00 USD - 29,934,000.00 USD 29,427,200.00 USD 35,000,000.00 USD - 24,700,320.00 USD 73,135,000.00 USD 38,025,000.00 USD - 10,218,149.31 10,262,189.10 10,109,685.98 - 7,000,000.00 - 3,296,940.88 - 143,215.11 3,000,000.00 5,166,693.21 4,000,000.00 - 4,000,000.00 - 4,740,620.34 3,400,000.00 - 9,616,699.53 EFTA01553150 - 5,000,000.00 111.85 111.37 113.05 110.77 111.47 111.707368 111.37 111.680658 111.680658 111.680658 10,231,196.22 10,262,189.10 10,109,685.98 6,942,921.14 3,290,722.02 40,836,714.46 7.5435 7.5348 7.4835 7.3568 7.383 7.2648 7.605 7.605 7.057970 7.057970 7.057970 7.057970 7.057970 7.057970 7.07975 7.07975 3,000,000.00 5,166,693.21 4,000,000.00 4,169,357.51 4,958,933.00 3,400,000.00 10,330,166.40 5,370,952.04 10,218,149.31 10,262,189.10 10,233,643.17 7,000,000.00 3,296,940.88 41,010,922.46 3,206,375.23 5,515,750.33 4,241,162.86 4,000,000.00 4,740,620.34 3,499,635.19 9,616,699.53 5,000,000.00 13,046.91 0.00 - 123,957.19 - 57,078.86 - 6,218.86 - 174,208.00 - 206,375.23 - 349,057.12 - 241,162.86 169,357.51 218,312.66 - 99,635.19 713,466.87 370,952.04 - 2,961,865.98 2,960,331.56 2,960,331.56 - 20,000,000.00 - 17,041,202.86 3,169,000.00 - 16,102,000.00 7,811,000.00 - 5,122,000.00 1.3505 EFTA01553151 1.3512 1.3512 1.3025 1.320284 1.320284 1.320284 1.319356 3,029,652.34 2,960,331.56 2,960,331.56 19,744,483.01 28,694,798.47 1.5845 1.6102 1.5622 1.660304 1.652458 1.652458 3,169,000.00 16,524,576.61 7,811,000.00 27,504,576.61 2,961,865.98 3,029,652.34 3,029,652.34 20,000,000.00 29,021,170.66 3,320,608.75 16,102,000.00 8,262,288.30 27,684,897.05 67,786.36 - 69,320.78 - 69,320.78 - 255,516.99 - 326,372.19 - 151,608.75 422,576.61 - 451,288.30 - 180,320.44 continued Amount Counter Currency Counter Amount Contract Rate Current Market Forward Rate Market Value Receivables USD Market Value Payables USD Unrealized Gain/Loss USD EFTA01553152 09 Trade Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 16 of 72 Foreign Exchange Contracts Settlement Date Currency Dec. 12 02 Dec. 15 03 NOK Dec. 12 02 Dec. 15 03 NOK Dec. 13 02 Dec. 15 03 NOK Dec. 13 02 Dec. 15 03 NOK Dec. 13 02 Dec. 15 03 NOK Jan. 15 03 Dec. 15 03 NOK Apr. 24 03 Dec. 15 03 NOK May. 21 03 Dec. 15 03 NOK Sep. 23 03 Dec. 15 03 NOK Sep. 23 03 Dec. 15 03 NOK Total Open continued Amount Counter Currency 37,560,000.00 USD 37,465,000.00 USD 74,370,000.00 USD 37,275,000.00 USD 36,350,000.00 USD - 71,800,000.00 USD - 72,625,000.00 USD - 68,490,000.00 USD - 10,754,280.00 USD - 35,412,500.00 USD 23,330,600.00 N ZEALAND DOLLAR - U S DOLLAR Sep. 26 03 Oct. 14 03 NZD Sep. 29 03 Oct. 14 03 NZD Jul. 1 03 Dec. 15 03 NZD Aug. 7 03 Dec. 15 03 NZD Total Open - 10,000,000.00 USD - 10,000,000.00 USD 30,000,000.00 USD - 10,000,000.00 USD 0.00 Total Foreign Exchange Contracts Counter Amount - 5,000,000.00 - 5,000,000.00 - 9,962,491.63 - 5,000,000.00 - 4,885,424.37 10,000,000.00 10,000,000.00 10,000,000.00 1,511,281.62 5,000,000.00 - 1,127,261.04 5,865,000.00 5,865,000.00 - 17,550,000.00 5,751,000.00 - 69,000.00 Contract Rate 7.512 7.493 7.465 7.455 7.4405 7.18 7.2625 6.849 EFTA01553153 7.116 7.0825 Current Market Forward Rate 7.07975 7.07975 7.07975 7.07975 7.07975 7.07975 7.07975 7.07975 7.07975 7.07975 Market Value Receivables USD 5,305,271.76 5,291,853.21 10,504,607.58 5,265,016.10 5,134,361.78 10,000,000.00 10,000,000.00 10,000,000.00 1,511,281.62 5,000,000.00 108,408,494.21 0.5865 0.5865 0.585 0.5751 0.59297 0.59297 0.588814 0.588814 5,865,000.00 5,865,000.00 17,664,432.87 5,751,000.00 35,145,432.87 279,133,874.30 Market Value Payables USD 5,000,000.00 5,000,000.00 9,962,491.63 5,000,000.00 4,885,424.37 10,141,600.44 10,258,129.97 9,674,069.83 1,519,019.64 5,001,941.86 106,262,921.22 5,929,709.86 5,929,709.86 17,550,000.00 5,888,144.29 35,297,564.01 277,433,412.02 Unrealized Gain/Loss USD 305,271.76 291,853.21 542,115.95 265,016.10 248,937.41 - 141,600.44 - 258,129.97 325,930.17 - 7,738.02 - 1,941.86 2,145,572.99 - 64,709.86 - 64,709.86 114,432.87 - 137,144.29 - 152,131.14 1,700,462.28 EFTA01553154 EFTA01553155 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 17 of 72 Trade Activity Realized Gain/Loss Summary Short Term Gain/Loss Long Term Gain/Loss Foreign Exchange Gains/Losses Note: indicates Short Term Realized Gain/Loss indicates Long Term Realized Gain/Loss S L Capital gains and losses on sales with missing or incomplete tax cost are identified with N/A. Trade Date Settlement Date Settled Sep 3 Sep 5 Write Option Sep 4 Sep 8 Write Option ZAR CALL USD PUT FX EUROPEAN STYLE OPTION OCT 02, 2003 @ 7.25 NZD CALL USD PUT Sep 4 Sep 8 Buy-Back Opt Sep 4 Sep 8 Buy-Back Opt FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .58 KNOCK IN @ .5925 NZD PUT USD CALL FX EUROPEAN STYLE OPTION NOV 03, 2003 @ .58 NZD PUT USD CALL FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .575 KNOCK IN TRIGGERED @ .5650 USD - 43,500,000 USD - 17,241,379.31 1.23 1.47 73,560.00 147,000.00 Realized Type Description Currency Quantity Price/Unit Market Cost/Proceeds Tax Cost Gain/Loss USD Amount USD 228,064.35 0.00 - 117,142.00 USD USD 10,000,000 - 187,340.00 17,391,304.34 - 451,000.00 168,200.00 335,000.00 - 19,140.00 S - 116,000.00 S EFTA01553156 09 Trade Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 18 of 72 Settlement Date Realized Type Settled continued Sep 4 Sep 8 Write Option NZD PUT USD CALL Sep 5 Sep 9 Write Option FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .5625 KNOCK IN @ .54 EUR CALL USD PUT Sep 5 Sep 9 Write Option FX EUROPEAN STYLE OPTION NOV 06, 2003 @ 1.115 KNOCK IN @ 1.13 EUR CALL USD PUT Sep 5 Sep 9 Buy-Back Opt Sep 5 Sep 9 Buy-Back Opt Sep 5 Sep 9 Buy-Back Opt Sep 5 Sep 9 Buy-Back Opt Sep 5 Sep 9 Buy-Back Opt FX EUROPEAN STYLE OPTION DEC 05, 2003 @ 1.11 KNOCK IN @ 1.1250 EUR PUT USD CALL FX EUROPEAN STYLE OPTION NOV 14, 2003 @ 1.08 EUR PUT USD CALL FX EUROPEAN STYLE OPTION SEP 15, 2003 @ 1.1 EUR PUT USD CALL FX EUROPEAN STYLE OPTION SEP 15, 2003 @ 1.1 EUR PUT USD CALL FX EUROPEAN STYLE OPTION OCT 02, 2003 @ 1.09 NOK PUT USD CALL FX EUROPEAN STYLE OPTION FEB 27, 2004 @ 7.7 KNOCK IN @ 7.85 KNOCK OUT @ 7.20 USD - 17,777,777.77 3.03 303,000.00 Description Currency Quantity Price/Unit Market Cost/Proceeds Tax Cost Gain/Loss USD USD - 17,500,000 1.01 197,076.00 USD - 20,000,000 1.52 337,440.00 USD USD USD USD 20,000,000 - 231,120.00 17,500,000 17,500,000 25,000,000 EFTA01553157 USD 170,250,203.20 - 115,500.00 - 179,025.00 - 239,800.00 - 380,299.00 198,720.00 107,800.00 107,800.00 149,875.00 577,082.00 - 32,400.00 S - 7,700.00 S - 71,225.00 S - 89,925.00 S 196,783.00 S EFTA01553158 09 Trade Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 19 of 72 Settlement Date Realized Type Settled continued Sep 9 Sep 11 Buy-Back Opt AUD CALL USD PUT Sep 9 Sep 11 Write Option FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .655 KNOCK IN 0.6650 AUD PUT USD CALL Sep 9 Sep 11 Buy-Back Opt Sep 9 Sep 11 Buy-Back Opt Sep 9 Sep 11 Write Option Sep 9 Sep 11 Buy-Back Opt FX FEB EUROPEAN STYLE OPTION 25, 2004 @ .6475 KNOCK IN @ .6375 GBP CALL USD PUT FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.58 GBP CALL USD PUT FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.57 GBP PUT USD CALL FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.58 NZD CALL USD PUT Sep 9 Sep 11 Buy-Back Opt FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .585 KNOCK IN 0.5950 NZD CALL USD PUT Sep 9 Sep 11 Buy-Back Opt Sep 9 Sep 11 Write Option FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .58 KNOCK IN @ .5925 NZD PUT USD CALL FX EUROPEAN STYLE OPTION NOV 03, 2003 @ .58 NZD PUT USD CALL FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .58 KNOCK IN @ .57 USD 30,000,000 - 440,160.00 328,155.43 - 112,004.57 S Description Currency Quantity Price/Unit Market Cost/Proceeds Tax Cost Gain/Loss USD USD - 30,000,000 2.80 543,900.00 USD USD USD USD 6,000,000 - 177,276.00 6,000,000 - 12,000,000 EFTA01553159 17,094,017.09 1.61 - 209,124.00 305,256.00 - 219,000.00 179,000.00 - 40,000.00 S 132,720.00 160,140.00 - 44,556.00 S - 48,984.00 S USD 17,241,379.31 - 254,000.00 147,000.00 - 107,000.00 S USD 862,068.97 - 9,225.00 USD - 34,482,758.62 3.35 670,000.00 14,500.00 5,275.00 S EFTA01553160 09 Trade Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 20 of 72 Settlement Date Realized Type Settled continued Sep 11 Sep 15 Buy-Back Opt EUR CALL USD PUT Sep 11 sep 15 Write Option FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.095 EUR PUT USD CALL Sep 12 Sep 16 Buy-Back Opt Sep 12 Sep 16 Buy-Back Opt FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.115 KNOCK OUT @ 1.1785 EUR CALL USD PUT FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.095 EUR CALL USD PUT Sep 12 Sep 16 Buy-Back Opt FX EUROPEAN STYLE OPTION NOV 06, 2003 @ 1.115 KNOCK IN TRIGGERED @ 1.13 EUR CALL USD PUT FX EUROPEAN STYLE OPTION DEC 05, 2003 @ 1.11 Sep 12 Sep 16 sell Option Sep 12 sep 16 sell Option Sep 12 sep 16 Write Option KNOCK IN TRIGGERED @ 1.1250 EUR PUT USD CALL FX EUROPEAN STYLE OPTION OCT 31, 2003 @ 1.05 EUR PUT USD CALL FX EUROPEAN STYLE OPTION OCT 02, 2003 @ 1.11 EUR PUT USD CALL Sep 16 Sep 18 Buy-Back Opt FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.115 KNOCK OUT @ 1.1785 ZAR CALL USD PUT FX EUROPEAN STYLE OPTION OCT 02, 2003 @ 7.25 USD USD USD - 75,000,000 - 23,000,000 - 40,000,000 2.42 39,375.00 86,802.00 1,079,320.00 - 236,250.00 - 306,360.00 - 196,875.00 5 - 219,558.00 5 USD USD 5,000,000 - 5,500,000 2.81 - 180,675.00 172,323.00 93,622.50 - 87,052.50 S Description EFTA01553161 Currency Quantity Price/Unit Market Cost/Proceeds Tax Cost Gain/Loss USD USD USD 5,000,000 - 220,095.00 17,500,000 - 470,251.00 93,622.50 197,076.00 - 126,472.50 S - 273,175.00 S USD 20,000,000 - 670,440.00 337,440.00 - 333,000.00 S USD 43,500,000 - 27,000.00 73,560.00 46,560.00 S EFTA01553162 09 Trade Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 21 of 72 Settlement Date Realized Type Settled continued Sep 18 Sep 22 Buy-Back Opt JPY PUT USD CALL Sep 18 Sep 22 Buy-Back Opt FX EUROPEAN STYLE OPTION FEB 17, 2004 @ 116 KNOCK OUT @ 113 ZAR PUT USD CALL Sep 19 Sep 23 Buy-Back Opt FX EUROPEAN STYLE OPTION FEB 10, 2004 @ 7.5 KNOCK OUT @ 7.03 AUD CALL USD PUT FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .655 Sep 19 Sep 24 Purchase Opt Sep 19 Sep 24 Purchase Opt Sep 19 Sep 24 Purchase Opt Sep 19 Sep 23 Buy-Back Opt Sep 19 Sep 23 Write Option KNOCK IN TRIGGERED @ .6650 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 @ 111. JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 @ 110. JPY PUT USD CALL FX EUROPEAN STYLE OPTION SEP 26, 2003 @ 115. NOK CALL USD PUT FX EUROPEAN STYLE OPTION NOV 28, 2003 8 7.5 NOK PUT USD CALL Sep 19 Sep 23 Buy-Back Opt FX EUROPEAN STYLE OPTION MAR 19, 2004 @ 7.35 KNOCK IN @ 7.50 KNOCK OUT @ 7.0050 NZD CALL USD PUT FX EUROPEAN STYLE OPTION DEC 11, 2003 8 .59 USD USD USD USD USD 2,220,000,000 3,300,000,000 2,300,000,000 52,500,000 - 73,500,000 1.34 0.70 0.54 0.52 - 140,000.00 - 162,000.00 - 104,000.00 - 349,200.00 134,000.00 84,700.00 - 264,500.00 S USD 638,000,000 EFTA01553163 - 65,450.00 72,864.00 7,414.00 S Description Currency Quantity Price/Unit Market Cost/Proceeds Tax Cost Gain/Loss USD USD 12,750,000 - 57,290.00 66,130.00 8,840.00 S USD 5,000,000 - 108,075.00 54,692.57 - 53,382.43 S USD 15,000,000 - 168,150.00 116,820.00 - 51,330.00 S EFTA01553164 09 Trade Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 22 of 72 Settlement Date Realized Type Settled continued Sep NZD 19 PUT Sep USD 23 Write Option CALL Sep 22 Sep 25 Sell Option Sep 22 Sep 25 Sell Option Sep 23 Sep 25 Sell Option Sep 23 Sep 25 Sell Option Sep 23 Sep 26 Write Option Sep 24 Sep 26 Buy-Back Opt FX JUN EUROPEAN STYLE OPTION 21, 2004 @ .58 KNOCK IN @ .58 KNOCK OUT @ .6020 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 @ 111. JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 @ 110. JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 @ 111. JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 @ 110. ZAR CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 @ 7.2 EUR PUT USD CALL Sep 24 Sep 26 Write Option FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.115 KNOCK OUT @ 1.1785 EUR PUT USD CALL Sep 24 Sep 26 Write Option FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.13 KNOCK IN @ 1.12 KNOCK OUT @ 1.1685 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 01, 2003 @ 111.25 USD - 15,000,000 1.80 156,600.00 Description Currency Quantity Price/Unit Market Cost/Proceeds Tax Cost Gain/Loss USD USD -1,110,000,000 120,000.00 USD -1,100,000,000 USD - 555,000,000 USD -2,200,000,000 USD USD - 50,400,000 25,000,000 1.19 91,000.00 EFTA01553165 61,000.00 160,000.00 83,300.00 - 454,363.00 674,575.00 220,212.00 S - 70,000.00 - 54,000.00 - 35,000.00 - 108,000.00 50,000.00 S 37,000.00 S 26,000.00 S 52,000.00 S USD - 25,000,000 1.33 375,725.00 USD -1,112,500,000 0.65 65,000.00 EFTA01553166 09 Trade Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 23 of 72 Settlement Date Realized Type Settled continued Sep 24 Sep 26 Write Option Sep 24 Sep 24 Expired Opt JPY CALL USD PUT FX EUROPEAN STYLE OPTION SEP 25, 2003 @ 111.65 NOK PUT U5D CALL FX EUROPEAN STYLE OPTION MAR 19, 2004 @ 7.35 KNOCK IN @ 7.50 KNOCK OUT @ 7.0050 Issued in USD Sep 24 Sep 26 Write Option Sep 25 Sep 29 Assign FX Opt Sep 25 Sep 29 FX Opt Asgn'D Sep 25 Sep 29 Sale ZAR CALL USD PUT FX EUROPEAN STYLE OPTION NOV 24, 2003 @ 7.1 JPY CALL USD PUT FX EUROPEAN STYLE OPTION SEP 25, 2003 @ 111.65 SPOT CURRENCY TRANSACTION SETTLEMENT OF ASSIGNED FX OPTION SELL JPY BUY U5D 6 MONTH FX BULLISH AUD DEPOSIT 100% PRINCIPAL PROTECTION IN AUD JP MORGAN CHASE LONDON MATURITY DATE 12/8/2003 Sep 26 Sep 30 Sell Option Sep 26 Sep 30 Buy-Back Opt Sep 29 Sep 29 Expired Opt JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 @ 111. JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 01, 2003 @ 111.25 JPY PUT U5D CALL FX EUROPEAN STYLE OPTION SEP 26, 2003 @ 115. USD -1,116,500,000 AUD - 20,000,000 111.65 100.00 10,000,000.00 - 9,991,051.45 19,804,823.46 - 20,000,000.00 8,948.55 5 538,907.67 S USD USD - 46,860,000 1,116,500,000 1.20 79,200.00 0.00 28,000.00 28,000.00 S USD -1,116,500,000 NOK 73,500,000 0.28 EFTA01553167 28,000.00 0.00 134,000.00 134,000.00 S Description Currency Quantity Price/Unit Market Cost/Proceeds Tax Cost Gain/Loss USD USD USD - 555,000,000 43,000.00 1,112,500,000 USD -2,300,000,000 - 31,000.00 0.00 - 35,000.00 65,000.00 - 104,000.00 8,000.00 S 34,000.00 S - 104,000.00 S EFTA01553168 09 Trade Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 24 of 72 Settlement Date Realized Type Settled continued Sep 29 Sep 29 Expired Opt Sep 30 Sep 30 Expired Opt NOK CALL USD PUT FX EUROPEAN STYLE OPTION SEP 26, 2003 @ 6.85 EUR PUT USD CALL FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.13 KNOCK IN @ 1.12 KNOCK OUT @ 1.1685 Issued in USD Trade Date Estimated Settlement Date Pending Oct 2 Expired Opt Sep 29 Oct 1 Sell Option EUR PUT USD CALL FX EUROPEAN STYLE OPTION OCT 02, 2003 @ 1.09 EUR CALL USD PUT FX EUROPEAN STYLE OPTION OCT 01, 2003 @ 1.16 Sep 29 Oct 1 Buy-Back Opt GBP PUT USD CALL FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.58 Sep 29 Oct 1 Buy-Back Opt NOK PUT USD CALL FX EUROPEAN STYLE OPTION MAR 03, 2004 @ 7.65 KNOCK IN @ 7.80 USD 38,250,000 0.00 - 35,500.00 175,500.00 140,000.00 S USD 6,000,000 0.00 - 31,284.00 152,628.00 USD USD 6,000,000 - 14,000,000 0.00 0.00 0.00 27,608.00 35,970.00 - 302,064.00 Realized Gain/Loss Type Description Currency Quantity Price/Unit Market Cost/Proceeds Tax Cost USD USD EUR EFTA01553169 - 41,100,000 25,000,000 0.00 0.00 - 120,600.00 375,725.00 - 120,600.00 S 375,725.00 S Description Currency Quantity Price/Unit Market Cost/Proceeds Tax Cost Gain/Loss USD EFTA01553170 09 Trade Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 25 of 72 Estimated Settlement Date Realized Gain/Loss Type Pending continued Sep 29 Oct 1 Write Option NOK PUT USD CALL FX EUROPEAN STYLE OPTION JUN 29, 2004 @ 7.15 KNOCK IN @ 7.20 KNOCK OUT @ 6.88 Sep 30 Oct 2 Sale 4 MONTH FX BULLISH EUROS DEPOSIT 100% PRINCIPAL PROTECTED IN EUROS DOLLARS JP MORGAN CHASE LONDON MATURITY DATE 11/14/2003 Sep 30 Oct 2 Sale 2 MONTH FX BULLISH NZD DEPOSIT 100% PRINCIPAL PROTECTED IN NZD DOLLARS JPMORGAN CHASE LONDON MATURITY DATE 10/06/2003 Trade Date Settlement Date Counter Currency Settled Foreign Exchange Contracts SPECULATIVE AUSTRALIA DOLLAR - U S DOLLAR Aug 26 03 Sep 29 03 Sep 25 03 Sep 29 03 Sep 26 03 Sep 29 03 Sep 26 03 Sep 29 03 SWISS FRANC Aug 22 03 Sep 3 03 Sep 3 03 Sep 3 03 Dec 12 02 Sep 10 03 AUD AUD AUD - 10,000,000.00 USD 6,460,000.00 AUD - 19,804,823.46 USD 13,808,907.67 5,000,000.00 USD - 3,373,000.00 5,000,000.00 USD - 3,370,000.00 - U S DOLLAR CHF - 28,356,000.00 USD 20,000,000.00 CHF 28,356,000.00 USD - 19,969,014.08 CHF 7,178,000.00 USD - 4,984,653.98 1.417800 1.420000 1.440020 1.416550 1.420000 1.385900 20,000,000.00 - 20,017,648.51 - 19,969,014.08 - 4,984,653.98 - 17,648.51 19,969,014.08 5,179,305.86 194,651.88 0.646000 0.697250 EFTA01553171 0.674600 0.674000 1.484000 0.689520 0.674600 0.674000 6,460,000.00 - 6,738,544.47 13,808,907.67 - 13,655,831.30 - 3,373,000.00 - 3,370,000.00 3,373,000.00 3,370,000.00 - 278,544.47 153,076.37 Amount Currency Counter Amount Contract Rate Revaluation Rate Contracted/ Base Amount USD Revalued Amount USD Realized Gain/Loss USD EUR - 10,000,000 0.00 9,974,741.74 - 10,000,000.00 190,623.86 S USD - 35,750,000 1.60 80,000.00 Description Currency Quantity Price/Unit Market Cost/Proceeds Tax Cost USD NZD - 17,000,000 0.00 16,985,562.27 - 17,000,000.00 165,718.38 S EFTA01553172 09 Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 26 of 72 Settled Foreign Exchange Contracta Trade Settlement Date Currency Dec 13 02 Sep 10 03 Jan 15 03 Sep 10 03 Apr 24 03 Sep 10 03 Aug 13 03 Sep 10 03 Sep 3 03 Sep 9 03 Sep 9 03 Sep 29 03 Sep 29 03 Sep 29 03 Sep 10 03 Sep 10 03 Counter Amount Currency continued CHF 14,290,000.00 USD - 9,969,307.95 CHF - 13,765,000.00 USD CHF - 7,770,500.00 USD CHF 67,500.00 USD 9,969,307.95 5,729,771.26 - 49,450.93 CHF - 26,050,000.00 USD 18,351,532.23 CHF 13,025,000.00 USD - 9,461,717.27 CHF 13,025,000.00 USD - 9,428,840.31 EURO CURRENCY - U S DOLLAR Sep 3 03 Sep 9 03 Aug 27 03 Sep 12 03 Aug 28 03 Sep 12 03 Sep 9 03 Sep 12 03 JAPANESE YEN Sep 18 03 Sep 22 03 Sep 18 03 Sep 22 03 Sep 19 03 Sep 24 03 Sep 22 03 Sep 24 03 Sep 25 03 Sep 29 03 EUR EUR EUR - 1,500,000.00 USD EUR 1,648,800.00 1,500,000.00 USD - 1,685,100.00 EUR - 12,500,000.00 USD 13,525,000.00 7,500,000.00 USD - 8,114,250.00 5,000,000.00 USD - 5,616,500.00 - U S DOLLAR JPY 426,314,000.00 USD - 3,698,395.07 JPY - 426,314,000.00 USD 3,700,000.00 JPY 1,142,900,000.00 USD - 10,000,000.00 JPY- 1,142,900,000.00 USD 10,213,583.56 JPY 1,116,500,000.00 USD - 9,991,051.45 MEXICAN NEW PESO - U S DOLLAR Jun 17 03 Sep 10 03 Sep 10 03 Jul 16 03 Sep 11 03 Sep 24 03 Sep 16 03 Sep 24 03 MXN 107,925,000.00 USD - 9,968,044.30 MXN - 107,925,000.00 USD 10,139,502.18 MXN 107,250,000.00 USD - 9,808,404.59 EFTA01553173 MXN - 107,250,000.00 USD N ZEALAND DOLLAR - U S DOLLAR 115.270000 115.220000 114.290000 111.900000 111.750000 9,858,352.25 10.827099 10.644014 10.934500 10.879100 115.270000 115.270000 114.290000 114.290000 111.750000 10.944500 10.944500 10.803000 10.803000 - 3,698,395.07 3,700,000.00 - 10,000,000.00 3,698,395.07 - 3,698,395.07 10,000,000.00 10,213,583.56 - 10,000,000.00 - 9,991,051.45 - 9,968,044.30 10,139,502.18 - 9,808,404.59 9,858,352.25 9,991,051.45 9,861,117.45 - 9,861,117.45 9,927,797.83 - 9,927,797.83 - 106,926.85 278,384.73 119,393.24 - 69,445.58 1,604.93 213,583.56 1.433399 1.380738 1.356162 1.364989 1.419500 1.376600 1.381400 1.099200 1.123400 1.082000 1.081900 1.123300 1.385900 1.385900 1.385900 1.385900 1.335800 1.335800 1.335800 1.121076 1.123400 1.130135 1.130135 1.130135 - 9,969,307.95 9,969,307.95 5,729,771.26 - 49,450.93 10,310,989.24 - 9,932,174.03 - 5,606,825.88 48,704.81 18,351,532.23 - 19,501,422.36 - 9,461,717.27 - 9,428,840.31 EFTA01553174 1,648,800.00 - 1,685,100.00 9,750,711.18 9,750,711.18 - 1,681,614.34 1,685,100.00 13,525,000.00 - 14,126,688.13 - 8,114,250.00 - 5,616,500.00 8,476,012.88 5,650,675.25 341,681.29 37,133.92 122,945.38 - 746.12 - 1,149,890.13 288,993.91 321,870.87 - 32,814.34 - 601,688.13 361,762.88 34,175.25 Counter Amount Contract Rate Revaluation Rate Contracted/ Base Amount USD Revalued Amount USD Realized Gain/Loss USD EFTA01553175 09 Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 27 of 72 Settled Foreign Exchange Contracts Trade Settlement Date Currency Aug Sep Sep Apr 22 3 4 16 03 03 03 03 Sep 4 Sep 10 03 03 May 8 03 sep 10 03 Jun 11 03 Sep 10 03 Jun 12 03 Sep 10 03 Aug 26 03 Sep 29 03 Sep 3 03 Sep 29 03 Sep 26 03 Sep 29 03 Sep 29 03 Sep 29 03 Counter Amount Currency continued NZD - 10,000,000.00 USD 5,802,000.00 NZD 10,000,000.00 USD - 5,650,000.00 NZD 20,000,000.00 USD - 10,925,262.18 NZD 20,000,000.00 USD - 11,308,885.14 NZD - 15,000,000.00 USD 8,526,619.67 NZD - 25,000,000.00 USD 14,211,032.79 NZD - 10,000,000.00 USD NZD - 10,000,000.00 USD NZD 10,000,000.00 USD - 5,877,000.00 NZD 10,000,000.00 USD - 5,876,000.00 S AFRICAN RAND - U S DOLLAR Aug 26 03 Sep 5 03 Aug 27 03 Sep 5 03 ZAR TRADE RELATED AUSTRALIA DOLLAR - U S DOLLAR MEXICAN NEW PESO - U S DOLLAR Sep 8 03 Sep 10 03 Sep 11 03 Sep 12 03 AUD - 20,000,000.00 USD 12,994,000.00 MXN - 107,250,000.00 USD 9,817,382.95 0.649700 10.924500 0.649700 10.924500 12,994,000.00 - 12,994,000.00 9,817,382.95 - 9,817,382.95 ZAR - 7,507,000.00 USD 7,507,000.00 USD - 1,000,000.00 1,023,379.46 5,738,000.00 5,633,000.00 0.580200 0.565000 0.546263 0.565444 0.568441 0.568441 0.573800 0.563300 0.587700 0.587600 7.507000 7.335500 EFTA01553176 1.764750 0.565000 1.717050 1.717050 1.717050 1.717050 1.698950 1.698950 0.587700 0.587600 7.421250 7.421250 5,802,000.00 - 5,650,000.00 - 10,925,262.18 - 11,308,885.14 8,526,619.67 - 5,666,525.00 5,650,000.00 11,647,884.45 11,647,884.45 - 8,735,913.33 14,211,032.79 - 14,559,855.56 5,738,000.00 5,633,000.00 - 5,877,000.00 - 5,876,000.00 - 1,000,000.00 1,023,379.46 - 5,885,988.40 - 5,885,988.40 5,877,000.00 5,876,000.00 1,011,554.65 - 1,011,554.65 135,475.00 722,622.27 338,999.31 - 209,293.66 - 348,822.77 - 147,988.40 - 252,988.40 Counter Amount Contract Rate Revaluation Rate Contracted/ Base Amount USD Revalued Amount USD Realized Gain/Loss USD 11,554.65 11,824.81 EFTA01553177 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 28 of 72 Account Transactions by Currency Australia Dollar Activity Summary Amount this Period Beginning Balance Credits Sales, Maturities, Redemptions Foreign Exchange Debits Purchases of Securities Foreign Exchange Ending Balance Foreign Exchange Gains/Losses Australia Dollar Activity by Date Settlement Date Type Sep 10 Redemption Quantity Description - 20,000,000 3 MONTH FX BULLISH AUD DEPOSIT 100% PRINCIPAL PROTECTION IN AUD JP MORGAN CHASE LONDON MATURITY DATE 09/08/2003 TO REDEMPTION Sep 10 Spot FX 12,994,000 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL AUD SPOT RATE : 0.649700000 TRADE 9/08/03 VALUE 9/10/03 U 5 DOLLAR AUSTRALIA DOLLAR - 49,804,823.46 .00 - 156,660.29 - 40,000,000.00 - 199,804,823.46 39,804,823.46 10,000,000.00 39,804,823.46 200,000,000.00 .00 Amount to Date Realized Amount Gain/Loss USD - 276,000.00 20,000,000.00 12,994,000.00 Amount USD - 20,000,000.00 - 12,994,000.00 EFTA01553178 09 Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 29 of 72 Australia Dollar Activity by Date Settlement continued Realized Type Sep 29 Fwd FX Ctrct Quantity Description 6,460,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL AUD CONTRACT RATE : 0.646000000 TRADE 8/26/03 VALUE 9/29/03 Sep 29 Spot FX - 3,373,000 SPOT CURRENCY TRANSACTION - BUY BUY AUD SELL USD SPOT RATE : 0.674600000 TRADE 9/26/03 VALUE 9/29/03 AUSTRALIA DOLLAR U S DOLLAR AS OF 09/29/03 Sep 29 Spot FX - 3,370,000 SPOT CURRENCY TRANSACTION - BUY BUY AUD SELL USD SPOT RATE : 0.674000000 TRADE 9/26/03 VALUE 9/29/03 AUSTRALIA DOLLAR U S DOLLAR Sep 29 Spot FX 13,808,907.67 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL AUD SPOT RATE : 0.697249700 TRADE 9/25/03 VALUE 9/29/03 U S DOLLAR AUSTRALIA DOLLAR Sep 29 Sale - 20,000,000 6 MONTH FX BULLISH AUD DEPOSIT 100% PRINCIPAL PROTECTION IN AUD JP MORGAN CHASE LONDON MATURITY DATE 12/8/2003 19,804,823.46 13,808,907.67 Gain/Loss USD - 156,660.29 - 10,000,000.00 - 6,738,544.47 Amount Amount USD 5,000,000.00 3,373,000.00 5,000,000.00 3,370,000.00 - 19,804,823.46 - 13,808,907.67 EFTA01553179 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 30 of 72 Account Transactions by Currency Euro Currency Activity Summary Amount this Period Beginning Balance Credits Debits Foreign Exchange Purchases of Securities Miscellaneous Disbursements Foreign Exchange Ending Balance Foreign Exchange Gains/Losses Euro Currency Activity by Date Settlement Date Sep 2 Type Spot FX Quantity Description 1,093,200 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL EUR SPOT RATE : 1.093200000 TRADE 8/29/03 VALUE 9/02/03 U S DOLLAR EURO PRINCIPAL CURRENCY - 15,000,000.00 .00 - 3,485.66 -00 15,000,000.00 529,594,568.53 - 10,000,000.00 - .53 - 519,594,568.00 Amount to Date Realized Amount Gain/Loss USD - 4,400.00 - 1,000,000.00 - 1,093,200.00 Amount USD EFTA01553180 09 Date Sep 2 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 31 of 72 Euro Currency Activity by Date Settlement continued Realized Type Spot FX Quantity Description - 1,097,600 SPOT CURRENCY TRANSACTION - BUY BUY EUR SELL USD SPOT RATE : 1.097600000 TRADE 8/29/03 VALUE 9/02/03 EURO PRINCIPAL CURRENCY U S DOLLAR Sep 10 Fwd FX Ctrct 1,648,800 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL EUR CONTRACT RATE : 1.099200000 TRADE 9/03/03 VALUE 9/10/03 Sep 10 Spot FX - 1,685,100 SPOT CURRENCY TRANSACTION - BUY BUY EUR SELL USD SPOT RATE : 1.123400000 TRADE 9/09/03 VALUE 9/10/03 EURO PRINCIPAL CURRENCY U S DOLLAR Sep 12 Fwd FX Ctrct 13,525,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL EUR CONTRACT RATE : 1.082000000 TRADE 8/27/03 VALUE 9/12/03 Sep 12 Fwd FX Ctrct - 8,114,250 SETTLE FORWARD CURRENCY CONTRACT BUY EUR SELL USD CONTRACT RATE : 1.081900000 TRADE 8/28/03 VALUE 9/12/03 Sep 12 Fwd FX Ctrct - 5,616,500 SETTLE FORWARD CURRENCY CONTRACT BUY EUR SELL USD CONTRACT RATE : 1.123300000 TRADE 9/09/03 VALUE 9/12/03 - 3,485.66 Gain/Loss USD 1,000,000.00 1,097,600.00 Amount Amount USD - 1,500,000.00 - 1,681,614.34 1,500,000.00 1,685,100.00 - 12,500,000.00 - 14,126,688.13 7,500,000.00 8,476,012.88 5,000,000.00 5,650,675.25 EFTA01553181 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 32 of 72 Account Transactions by Currency Japanese Yen Activity Summary Amount this Period Beginning Balance Credits Debits Foreign Exchange Foreign Exchange Ending Balance Japanese Yen Activity by Date Settlement Date Type Sep 22 Spot FX Quantity Description - 3,698,395.07 SPOT CURRENCY TRANSACTION - BUY BUY JPY SELL USD SPOT RATE : 115.270000000 TRADE 9/18/03 VALUE 9/22/03 JAPANESE YEN U S DOLLAR Sep 22 Spot FX 3,700,000 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL JPY SPOT RATE : 115.220000000 TRADE 9/18/03 VALUE 9/22/03 U S DOLLAR JAPANESE YEN .00 2,685,714,000.00 - 2,685,714,000.0 .00 9,723,464,000.00 - 9,723,464,000.0 Amount to Date Realized Amount Gain/Loss USD 426,314,000.00 3,698,395.07 Amount USD - 426,314,000.00 - 3,700,000.00 EFTA01553182 09 Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 33 of 72 Japanese Yen Activity by Date Settlement continued Realized Type Sep 24 Spot FX Quantity Description - 10,000,000 SPOT CURRENCY TRANSACTION - BUY BUY JPY SELL USD SPOT RATE : 114.290000000 TRADE 9/19/03 VALUE 9/24/03 JAPANESE YEN U S DOLLAR Sep 24 Spot FX 10,213,583.56 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL JPY SPOT RATE : 111.900000000 TRADE 9/22/03 VALUE 9/24/03 U S DOLLAR JAPANESE YEN Sep 29 Spot FX - 9,991,051.45 SPOT CURRENCY TRANSACTION - BUY BUY JPY SELL USD SPOT RATE : 111.750000000 TRADE 9/25/03 VALUE 9/29/03 JAPANESE YEN U S DOLLAR Sep 29 FX Opt Asgn'D 10,000,000 SPOT CURRENCY TRANSACTION SETTLEMENT OF ASSIGNED FX OPTION SELL JPY BUY USD TRADE 9/25/03 VALUE 9/29/03 Gain/Loss USD 1,142,900,000.00 10,000,000.00 Amount Amount USD -1,142,900,000.00 - 10,213,583.56 1,116,500,000.00 9,991,051.45 -1,116,500,000.00 - 10,046,340.04 EFTA01553183 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, Page 34 of 72 Account Transactions by Currency Mexican New Peso Activity Summary Amount this Period Beginning Balance Credits Sales, Maturities, Redemptions Foreign Exchange Debits Purchases of Securities Foreign Exchange Ending Balance Mexican New Peso Activity by Date Settlement Date Type Sep 10 Fwd FX Ctrct Quantity Description 10,139,502.18 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL MXN CONTRACT RATE : 10.644013700 TRADE 7/16/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct - 9,968,044.30 SETTLE FORWARD CURRENCY CONTRACT BUY MXN SELL USD CONTRACT RATE : 10.827098800 TRADE 6/17/03 VALUE 9/10/03 Sep 12 Redemption - 107,250,000 3 MONTH FX BULLISH MXN DEPOSIT 100% PRINCIPAL PROTECTED IN MXN DOLLARS JP MORGAN CHASE LONDON MATURITY DATE 9/10/2003 TO REDEMPTION - 182,617.05 - 322,425,000.00 .00 - 107,250,000.00 - 526,425,000.00 107,250,000.00 215,175,000.00 107,250,000.00 526,425,000.00 .00 Amount to Date Realized Amount Gain/Loss USD - 107,925,000.00 - 9,861,117.45 Amount USD 107,925,000.00 9,861,117.45 107,250,000.00 9,817,382.95 2003 EFTA01553184 09 Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 35 of 72 Mexican New Peso Activity by Date Settlement Type Sep 12 Spot FX continued Realized Quantity Description 9,817,382.95 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL MXN SPOT RATE : 10.924500000 TRADE 9/11/03 VALUE 9/12/03 U S DOLLAR MEXICAN NEW PESO Sep 24 Fwd FX Ctrct - 9,808,404.59 SETTLE FORWARD CURRENCY CONTRACT BUY MXN SELL USD CONTRACT RATE : 10.934500000 TRADE 9/11/03 VALUE 9/24/03 Sep 24 Fwd FX Ctrct 9,858,352.25 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL MXN CONTRACT RATE : 10.879100000 TRADE 9/16/03 VALUE 9/24/03 107,250,000.00 9,927,797.83 Gain/Loss USD - 107,250,000.00 - 9,817,382.95 Amount Amount USD - 107,250,000.00 - 9,927,797.83 EFTA01553185 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 36 of 72 Account Transactions by Currency N Zealand Dollar Activity Summary Amount this Period Beginning Balance Credits Sales, Maturities, Redemptions Miscellaneous Receipts Foreign Exchange Debits Purchases of Securities Foreign Exchange Ending Balance Foreign Exchange Gains/Losses N Zealand Dollar Activity by Date Settlement Date Sep 4 Type Fwd FX Ctrct Quantity Description 5,802,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL NZD CONTRACT RATE : 0.580200000 TRADE 8/22/03 VALUE 9/04/03 Sep 4 Spot FX - 5,650,000 SPOT CURRENCY TRANSACTION - BUY BUY NZD SELL USD SPOT RATE : 0.565000000 TRADE 9/03/03 VALUE 9/04/03 N ZEALAND DOLLAR U S DOLLAR - 70,000,000.00 4,391.67 35,530.96 - 34,000,000.00 - 232,000,000.00 17,000,000.00 4,391.67 70,000,000.00 249,000,000.00 4,391.67 Amount to Date Realized Amount Gain/Loss USD 16,454.73 - 10,000,000.00 - 5,666,525.00 Amount USD 10,000,000.00 5,650,000.00 EFTA01553186 09 Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 37 of 72 N Zealand Dollar Activity by Date Settlement continued Realized Type Sep 10 Fwd FX Ctrct Quantity Description - 11,308,885.14 SETTLE FORWARD CURRENCY CONTRACT BUY NZD SELL USD CONTRACT RATE : 0.565444300 TRADE 5/08/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct - 10,925,262.18 SETTLE FORWARD CURRENCY CONTRACT BUY NZD SELL USD CONTRACT RATE : 0.546263100 TRADE 4/16/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct 14,211,032.79 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL NZD CONTRACT RATE : 0.568441300 TRADE 6/12/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct 8,526,619.67 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL NZD CONTRACT RATE : 0.568441300 TRADE 6/11/03 VALUE 9/10/03 Sep 29 Fwd FX Ctrct 5,738,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL NZD CONTRACT RATE : 0.573800000 TRADE 8/26/03 VALUE 9/29/03 Sep 29 Fwd FX Ctrct 5,633,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL NZD CONTRACT RATE : 0.563300000 TRADE 9/03/03 VALUE 9/29/03 Sep 29 Spot FX - 5,877,000 SPOT CURRENCY TRANSACTION - BUY BUY NZD SELL USD SPOT RATE : 0.587700000 TRADE 9/26/03 VALUE 9/29/03 N ZEALAND DOLLAR U S DOLLAR 47.72 Gain/Loss USD 20,000,000.00 11,647,884.45 Amount Amount USD 20,000,000.00 11,647,884.45 - 25,000,000.00 - 14,559,855.56 28.62 - 15,000,000.00 - 8,735,913.33 9,499.94 - 10,000,000.00 - 5,885,988.40 9,499.95 - 10,000,000.00 - 5,885,988.40 EFTA01553187 10,000,000.00 5,877,000.00 EFTA01553188 09 Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 38 of 72 N Zealand Dollar Activity by Date Settlement continued Realized Type Sep 29 Spot FX Quantity Description - 5,876,000 SPOT CURRENCY TRANSACTION - BUY BUY NZD SELL USD SPOT RATE : 0.587600000 TRADE 9/29/03 VALUE 9/29/03 N ZEALAND DOLLAR U S DOLLAR Gain/Loss USD 10,000,000.00 5,876,000.00 Amount Amount USD EFTA01553189 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, Page 39 of 72 Account Transactions by Currency S African Rand Activity Summary Amount this Period Beginning Balance Credits Debits Foreign Exchange Foreign Exchange Ending Balance S African Rand Activity by Date Settlement Date Sep 5 Type Fwd FX Ctrct Quantity Description - 1,000,000 SETTLE FORWARD CURRENCY CONTRACT BUY ZAR SELL USD CONTRACT RATE : 7.507000000 TRADE 8/26/03 VALUE 9/05/03 Sep 5 Fwd FX Ctrct 1,023,379.46 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL ZAR CONTRACT RATE : 7.335500000 TRADE 8/27/03 VALUE 9/05/03 .00 7,507,000.00 - 7,507,000.00 .00 197,577,000.00 - 197,577,000.00 Amount to Date Realized Amount Gain/Loss USD 7,507,000.00 1,011,554.65 Amount USD - 7,507,000.00 - 1,011,554.65 2003 EFTA01553190 09 JPMorgan Chase Bank 2003 Account Number: Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 40 of 72 Account Transactions by Currency Swiss Franc Activity Summary Amount this Period Beginning Balance Credits Debits Foreign Exchange Foreign Exchange Ending Balance Foreign Exchange Gains/Losses Swiss Franc Activity by Date Settlement Date Sep 3 Type Fwd FX Ctrct Quantity Description 20,000,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL CHF CONTRACT RATE : 1.417800000 TRADE 8/22/03 VALUE 9/03/03 Sep 3 Spot FX - 19,969,014.08 SPOT CURRENCY TRANSACTION - BUY BUY CHF SELL USD SPOT RATE : 1.420000000 TRADE 9/03/03 VALUE 9/03/03 SWISS FRANC U S DOLLAR .00 75,941,500.00 - 75,941,500.00 .00 48,634.43 178,922,900.00 - 178,922,900.00 Amount to Date Realized Amount Gain/Loss USD 48,634.43 - 28,356,000.00 - 20,017,648.51 Amount USD 28,356,000.00 19,969,014.08 EFTA01553191 09 Date JPMorgan Chase Bank 2003 Account Number: Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 41 of 72 Swiss Franc Activity by Date Settlement continued Realized Type Sep 10 Fwd FX Ctrct Quantity Description 5,729,771.26 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL CHF CONTRACT RATE : 1.356162300 TRADE 4/24/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct 9,969,307.95 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL CHF CONTRACT RATE : 1.380737800 TRADE 1/15/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct - 9,969,307.95 SETTLE FORWARD CURRENCY CONTRACT BUY CHF SELL USD CONTRACT RATE : 1.433399400 TRADE 12/13/02 VALUE 9/10/03 Sep 10 Fwd FX Ctrct - 49,450.93 SETTLE FORWARD CURRENCY CONTRACT BUY CHF SELL USD CONTRACT RATE : 1.364989400 TRADE 8/13/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct - 4,984,653.98 SETTLE FORWARD CURRENCY CONTRACT BUY CHF SELL USD CONTRACT RATE : 1.440019700 TRADE 12/12/02 VALUE 9/10/03 Sep 29 Fwd FX Ctrct 18,351,532.23 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL CHF CONTRACT RATE : 1.419500000 TRADE 9/03/03 VALUE 9/29/03 Sep 29 Fwd FX Ctrct - 9,461,717.27 SETTLE FORWARD CURRENCY CONTRACT BUY CHF SELL USD CONTRACT RATE : 1.376600000 TRADE 9/09/03 VALUE 9/29/03 Gain/Loss USD - 7,770,500.00 - 5,606,825.88 Amount Amount USD - 13,765,000.00 - 9,932,174.03 14,290,000.00 10,310,989.24 67,500.00 48,704.81 7,178,000.00 5,179,305.86 - 26,050,000.00 - 19,501,422.36 13,025,000.00 9,750,711.18 EFTA01553192 09 Date JPMorgan Chase Bank 2003 Account Number: MPANY IN Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 42 of 72 Swiss Franc Activity by Date Settlement continued Realized Type Sep 29 Fwd FX Ctrct Quantity Description - 9,428,840.31 SETTLE FORWARD CURRENCY CONTRACT BUY CHF SELL USD CONTRACT RATE : 1.381400000 TRADE 9/09/03 VALUE 9/29/03 Gain/Loss USD 13,025,000.00 9,750,711.18 Amount Amount USD EFTA01553193 09 JPMorgan Chase Bank 2003 Account Number: Asset Account or olio September 01, 2003 - September 30, 2003 Page 43 of 72 Account Transactions by Currency U S Dollar Activity Summary Amount this Period USD Beginning Balance Credits Dividends Sweep Account Sales Sales, Maturities, Redemptions Miscellaneous Receipts Foreign Exchange Debits Sweep Account Purchases Purchases of Securities Miscellaneous Disbursements Foreign Exchange Ending Balance - 37,664,951.57 - 10,588,785.00 - 1,000,000.00 - 161,222,477.25 .00 *Year to date information is calculated on a calendar year basis. - 108,180,649.52 - 31,700,606.24 - 52,000,000.00 - 1,271,850,611.1 14,989.84 5,654,885.01 6,562,967.00 198,243,371.97 634,402.02 129,720,144.59 61,117,962.06 8,023,013.70 1,264,481,844.53 .00 Amount Year to Date USD* U S Dollar Activity by Date Type Settlement Date Sep 2 Dividend Quantity Description JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) Amount USD 14,989.84 EFTA01553194 09 Settlement Date Sep 2 JPMOrgan Chase Bank 2003 Account Number: ASSet Account or o o September 01, 2003 - September 30, 2003 Page 44 of 72 U S Dollar Activity by Date Type continued Quantity Description Sell Option - 15,000,000 AUD CALL USD PUT FX EUROPEAN STYLE OPTION JAN 29, 2004 @ .655 RESALE OF PURCHASED FX OPTION TRADE DATE 08/28/03 Sep 2 Buy-Back Opt 15,000,000 AUD PUT USD CALL FX EUROPEAN STYLE OPTION OCT 30, 2003 @ .655 KNOCK IN @ .6325 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/28/03 Sep 2 Buy-Back Opt 4,782,608.70 EUR PUT USD CALL FX EUROPEAN STYLE OPTION OCT 01, 2003 @ 1.15 KNOCK IN TRIGGERED @ 1.14 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/28/03 Sep 2 Write Option - 10,000,000 EUR CALL USD PUT FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.095 WRITTEN FX OPTION CALL 10,000,000.00 EUR PUT 10,950,000.00 USD TRADE DATE 08/28/03 Sep 2 Write Option - 10,000,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION MAR 31, 2004 @ 1.06 WRITTEN FX OPTION PUT 10,000,000.00 EUR CALL 10,600,000.00 USD TRADE DATE 08/28/03 222,600.00 187,245.00 - 301,950.00 - 360,578.00 Amount USD 103,163.00 EFTA01553195 09 Settlement Date Sep 2 JPMOrgan Chase Bank 2003 Account Number: ASSet Account or o o September 01, 2003 - September 30, 2003 Page 45 of 72 U S Dollar Activity by Date Type continued Quantity Description Buy-Back Opt 9,137,931.03 NZD PUT USD CALL FX EUROPEAN STYLE OPTION NOV 03, 2003 @ .58 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/28/03 Sep 2 Buy-Back Opt 7,000,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.145 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/28/03 Sep 2 Buy-Back Opt 10,000,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION MAR 31, 2004 @ 1.15 KNOCK OUT @ 1.175 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/28/03 Sep 2 Buy-Back Opt 65,594,995.20 NOK PUT USD CALL FX EUROPEAN STYLE OPTION OCT 24, 2003 @ 7.2 KNOCK IN TRIGGERED @ 7.60 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/28/03 Sep 2 Buy-Back Opt 35,500,000 NOK PUT USD CALL FX EUROPEAN STYLE OPTION OCT 30, 2003 @ 7.1 KNOCK-IN TRIGGERED @ 7.55 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/28/03 - 372,500.00 - 563,935.00 - 734,850.00 - 459,260.00 Amount USD - 177,550.00 EFTA01553196 09 Settlement Date Sep 2 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 46 of 72 U S Dollar Activity by Date Type continued Quantity Description Buy-Back Opt 56,800,000 NOK PUT USD CALL FX EUROPEAN STYLE OPTION OCT 30, 2003 @ 7.1 KNOCK-IN TRIGGERED @ 7.55 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/28/03 Sep 2 Write Option - 170,250,203.20 NOK PUT USD CALL FX EUROPEAN STYLE OPTION FEB 27, 2004 @ 7.7 KNOCK IN @ 7.85 KNOCK OUT @ 7.20 WRITTEN FX OPTION PUT 170,250,203.20 NOK CALL 22,110,416.00 USD TRADE DATE 08/28/03 Sep 2 Write Option - 75,000,000 NOK CALL USD PUT FX EUROPEAN STYLE OPTION NOV 28, 2003 @ 7.5 WRITTEN FX OPTION CALL 75,000,000.00 NOK PUT 10,000,000.00 USD TRADE DATE 08/28/03 Sep 2 Sep 2 sale Spot FX - 3,066,247.16 - 1,000,000 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) SPOT CURRENCY TRANSACTION - SALE BUY USD SELL EUR SPOT RATE : 1.093200000 TRADE 8/29/03 VALUE 9/02/03 U S DOLLAR EURO PRINCIPAL CURRENCY 3,066,247.16 1,093,200.00 121,000.00 577,082.00 Amount USD - 596,000.00 EFTA01553197 09 Settlement Date Sep 2 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 47 of 72 U S Dollar Activity by Date Type continued Quantity Description Spot FX 1,000,000 SPOT CURRENCY TRANSACTION - BUY BUY EUR SELL USD SPOT RATE : 1.097600000 TRADE 8/29/03 VALUE 9/02/03 EURO PRINCIPAL CURRENCY U S DOLLAR Sep 2 Buy-Back Opt 580,000,000 JPY PUT USD CALL FX EUROPEAN STYLE OPTION FEB 17, 2004 @ 116 KNOCK OUT @ 113 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/29/03 Sep 2 Buy-Back Opt 8,000,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.145 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/29/03 Sep 2 Buy-Back Opt 1,739,130.43 EUR PUT USD CALL FX EUROPEAN STYLE OPTION MAR 31, 2004 @ 1.15 KNOCK OUT @ 1.175 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 08/29/03 Sep 3 Sep 3 Purchase Fwd FX Ctrct 30,985.92 - 28,356,000 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL CHF CONTRACT RATE : 1.417800000 TRADE 8/22/03 VALUE 9/03/03 - 30,985.92 20,000,000.00 - 128,000.00 - 498,304.00 Amount USD - 1,097,600.00 - 95,000.00 EFTA01553198 09 Settlement Date Sep 3 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 48 of 72 U S Dollar Activity by Date Type continued Quantity Description Spot FX 28,356,000 SPOT CURRENCY TRANSACTION - BUY BUY CHF SELL USD SPOT RATE : 1.420000000 TRADE 9/03/03 VALUE 9/03/03 SWISS FRANC U S DOLLAR Sep 4 Fwd FX Ctrct - 10,000,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL NZD CONTRACT RATE : 0.580200000 TRADE 8/22/03 VALUE 9/04/03 Sep 4 Sep 4 Purchase Spot FX 152,000 10,000,000 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) SPOT CURRENCY TRANSACTION - BUY BUY NZD SELL USD SPOT RATE : 0.565000000 TRADE 9/03/03 VALUE 9/04/03 N ZEALAND DOLLAR U S DOLLAR Sep 5 Fwd FX Ctrct 7,507,000 SETTLE FORWARD CURRENCY CONTRACT BUY ZAR SELL USD CONTRACT RATE : 7.507000000 TRADE 8/26/03 VALUE 9/05/03 Sep 5 Fwd FX Ctrct - 7,507,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL ZAR CONTRACT RATE : 7.335500000 TRADE 8/27/03 VALUE 9/05/03 Amount USD - 19,969,014.08 5,802,000.00 - 152,000.00 - 5,650,000.00 - 1,000,000.00 1,023,379.46 EFTA01553199 09 Settlement Date Sep 5 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 49 of 72 U S Dollar Activity by Date Type continued Quantity Description Write Option - 43,500,000 ZAR CALL USD PUT FX EUROPEAN STYLE OPTION OCT 02, 2003 @ 7.25 WRITTEN FX OPTION CALL 43,500,000.00 ZAR PUT 6,000,000.00 USD TRADE DATE 09/03/03 Sep 5 Sep 8 Purchase Buy-Back Opt 96,939.46 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) 17,391,304.34 NZD PUT USD CALL FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .575 KNOCK IN TRIGGERED @ .5650 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/04/03 Sep 8 Write Option - 17,777,777.77 NZD PUT USD CALL FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .5625 KNOCK IN @ .54 WRITTEN FX OPTION PUT 17,777,777.77 NZD CALL 10,000,000.00 USD TRADE DATE 09/04/03 Sep 8 Buy-Back Opt 10,000,000 NZD PUT USD CALL FX EUROPEAN STYLE OPTION NOV 03, 2003 @ .58 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/04/03 - 187,340.00 303,000.00 - 96,939.46 - 451,000.00 Amount USD 73,560.00 EFTA01553200 09 Settlement Date Sep 8 JPMorgan Chase Bank 2003 Account Number: Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 50 of U S Dollar 72 Activity by Date Type continued Quantity Description Write Option - 17,241,379.31 NZD CALL USD PUT FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .58 KNOCK IN @ .5925 WRITTEN FX OPTION CALL 17,241,379.31 NZD PUT 10,000,000.00 USD TRADE DATE 09/04/03 Sep 8 Sep 9 Sale Buy-Back Opt - 188,340 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) 25,000,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION OCT 02, 2003 @ 1.09 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/05/03 Sep 9 Buy-Back Opt 17,500,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION SEP 15, 2003 @ 1.1 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/05/03 Sep 9 Write Option - 17,500,000 EUR CALL USD PUT FX EUROPEAN STYLE OPTION NOV 06, 2003 @ 1.115 KNOCK IN @ 1.13 WRITTEN FX OPTION CALL 17,500,000.00 EUR PUT 19,512,500.00 USD TRADE DATE 09/05/03 197,076.00 - 115,500.00 188,340.00 - 239,800.00 Amount USD 147,000.00 EFTA01553201 09 Settlement Date Sep 9 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 51 of U S Dollar 72 Activity by Date Type continued Quantity Description Buy-Back Opt 20,000,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION NOV 14, 2003 @ 1.08 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/05/03 Sep 9 Write Option - 20,000,000 EUR CALL USD PUT FX EUROPEAN STYLE OPTION DEC 05, 2003 @ 1.11 KNOCK IN @ 1.1250 WRITTEN FX OPTION CALL 20,000,000.00 EUR PUT 22,200,000.00 USD TRADE DATE 09/05/03 Sep 9 Buy-Back Opt 170,250,203.20 NOK PUT USD CALL FX EUROPEAN STYLE OPTION FEB 27, 2004 @ 7.7 KNOCK IN @ 7.85 KNOCK OUT @ 7.20 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/05/03 Sep 9 Buy-Back Opt 17,500,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION SEP 15, 2003 @ 1.1 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/05/03 Sep 9 Sale - 611,228 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) 611,228.00 - 179,025.00 - 380,299.00 337,440.00 Amount USD - 231,120.00 EFTA01553202 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 52 of U S Dollar 72 Activity by Date Type continued Quantity Description Sep 10 Fwd FX Ctrct - 1,500,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL EUR CONTRACT RATE : 1.099200000 TRADE 9/03/03 VALUE 9/10/03 Sep 10 Spot FX - 20,000,000 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL AUD SPOT RATE : 0.649700000 TRADE 9/08/03 VALUE 9/10/03 U S DOLLAR AUSTRALIA DOLLAR Sep 10 Purchase Sep 10 Fwd FX Ctrct 12,957,700 - 107,925,000 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL MXN CONTRACT RATE : 10.644013700 TRADE 7/16/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct 107,925,000 SETTLE FORWARD CURRENCY CONTRACT BUY MXN SELL USD CONTRACT RATE : 10.827098800 TRADE 6/17/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct 20,000,000 SETTLE FORWARD CURRENCY CONTRACT BUY ?MD SELL USD CONTRACT RATE : 0.565444300 TRADE 5/08/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct 20,000,000 SETTLE FORWARD CURRENCY CONTRACT BUY ?MD SELL USD CONTRACT RATE : 0.546263100 TRADE 4/16/03 VALUE 9/10/03 - 12,957,700.00 10,139,502.18 Amount USD 1,648,800.00 12,994,000.00 - 9,968,044.30 - 11,308,885.14 - 10,925,262.18 EFTA01553203 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 53 of 72 U S Dollar Activity by Date Type continued Quantity Description Sep 10 Fwd FX Ctrct - 25,000,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL NZD CONTRACT RATE : 0.568441300 TRADE 6/12/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct - 15,000,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL NZD CONTRACT RATE : 0.568441300 TRADE 6/11/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct - 7,770,500 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL CHF CONTRACT RATE : 1.356162300 TRADE 4/24/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct - 13,765,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL CHF CONTRACT RATE : 1.380737800 TRADE 1/15/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct 14,290,000 SETTLE FORWARD CURRENCY CONTRACT BUY CHF SELL USD CONTRACT RATE : 1.433399400 TRADE 12/13/02 VALUE 9/10/03 Sep 10 Fwd FX Ctrct 67,500 SETTLE FORWARD CURRENCY CONTRACT BUY CHF SELL USD CONTRACT RATE : 1.364989400 TRADE 8/13/03 VALUE 9/10/03 Sep 10 Fwd FX Ctrct 7,178,000 SETTLE FORWARD CURRENCY CONTRACT BUY CHF SELL USD CONTRACT RATE : 1.440019700 TRADE 12/12/02 VALUE 9/10/03 Amount USD 14,211,032.79 8,526,619.67 5,729,771.26 9,969,307.95 - 9,969,307.95 - 49,450.93 - 4,984,653.98 EFTA01553204 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 54 of 72 U S Dollar Activity by Date Type continued Quantity Description Sep 10 Spot FX 1,500,000 SPOT CURRENCY TRANSACTION - BUY BUY EUR SELL USD SPOT RATE : 1.123400000 TRADE 9/09/03 VALUE 9/10/03 EURO PRINCIPAL CURRENCY U S DOLLAR Sep 11 Buy-Back Opt 862,068.97 ?MD PUT USD CALL FX EUROPEAN STYLE OPTION NOV 03, 2003 8 .58 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/09/03 Sep 11 Buy-Back Opt 6,000,000 GBP CALL USD PUT FX EUROPEAN STYLE OPTION DEC 15, 2003 8 1.58 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/09/03 Sep 11 Buy-Back Opt 6,000,000 GBP CALL USD PUT FX EUROPEAN STYLE OPTION DEC 15, 2003 8 1.57 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/09/03 Sep 11 Write Option - 12,000,000 GBP PUT USD CALL FX EUROPEAN STYLE OPTION DEC 15, 2003 8 1.58 WRITTEN FX OPTION PUT 12,000,000.00 GBP CALL 18,960,000.00 USD TRADE DATE 09/09/03 305,256.00 - 209,124.00 - 177,276.00 Amount USD - 1,685,100.00 - 9,225.00 EFTA01553205 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 55 of 72 U S Dollar Activity by Date Type continued Quantity Description Sep 11 Buy-Back Opt 17,094,017.09 NZD CALL USD PUT FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .585 KNOCK IN 0.5950 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/09/03 Sep 11 Buy-Back Opt 17,241,379.31 NZD CALL USD PUT FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .58 KNOCK IN @ .5925 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/09/03 Sep 11 Write Option - 34,482,758.62 NZD PUT USD CALL FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .58 KNOCK IN @ .57 WRITTEN FX OPTION PUT 34,482,758.62 NZD CALL 20,000,000.00 USD TRADE DATE 09/09/03 Sep 11 Buy-Back Opt 30,000,000 AUD CALL USD PUT FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .655 KNOCK IN 0.6650 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/09/03 - 440,160.00 670,000.00 - 254,000.00 Amount USD - 219,000.00 EFTA01553206 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 56 of U S Dollar 72 Activity by Date Type continued Quantity Description Sep 11 Write Option - 30,000,000 AUD PUT USD CALL FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .6475 KNOCK IN @ .6375 WRITTEN FX OPTION PUT 30,000,000.00 AUD CALL 19,425,000.00 USD TRADE DATE 09/09/03 Sep 11 Purchase Sep 12 Fwd FX Ctrct 1,581,000.37 - 12,500,000 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL EUR CONTRACT RATE : 1.082000000 TRADE 8/27/03 VALUE 9/12/03 Sep 12 Fwd FX Ctrct 7,500,000 SETTLE FORWARD CURRENCY CONTRACT BUY EUR SELL USD CONTRACT RATE : 1.081900000 TRADE 8/28/03 VALUE 9/12/03 Sep 12 Fwd FX Ctrct 5,000,000 SETTLE FORWARD CURRENCY CONTRACT BUY EUR SELL USD CONTRACT RATE : 1.123300000 TRADE 9/09/03 VALUE 9/12/03 Sep 12 Purchase 9,611,632.95 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) - 1,581,000.37 13,525,000.00 Amount USD 543,900.00 - 8,114,250.00 - 5,616,500.00 - 9,611,632.95 EFTA01553207 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 57 of 72 U S Dollar Activity by Date Type continued Quantity Description Sep 12 Spot FX - 107,250,000 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL MXN SPOT RATE : 10.924500000 TRADE 9/11/03 VALUE 9/12/03 U S DOLLAR Sep 15 Buy-Back Opt 5,000,000 MEXICAN NEW PESO EUR CALL USD PUT FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.095 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/11/03 Sep 15 Write Option - 5,500,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.115 KNOCK OUT @ 1.1785 WRITTEN FX OPTION PUT 5,500,000.00 EUR CALL 6,132,500.00 USD TRADE DATE 09/11/03 Sep 15 Sale Sep 15 Misc. Disbursement - 1,008,352 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) FUNDS TRANSFERRED FROM BRKRG ACt Q30171005 (PRN) TO DDA AC, 000739110438 Sep 16 Sell Option - 75,000,000 REDEMPTION FROM THE JP MORGAN FUNDS EUR PUT USD CALL FX EUROPEAN STYLE OPTION OCT 31, 2003 @ 1.05 RESALE OF PURCHASED FX OPTION TRADE DATE 09/12/03 1,008,352.00 - 1,000,000.00 172,323.00 Amount USD 9,817,382.95 - 180,675.00 39,375.00 EFTA01553208 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 58 of U S Dollar 72 Activity by Date Type continued Quantity Description Sep 16 Sell Option - 23,000,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION OCT 02, 2003 @ 1.11 RESALE OF PURCHASED FX OPTION TRADE DATE 09/12/03 Sep 16 Buy-Back Opt 5,000,000 EUR CALL USD PUT FX EUROPEAN STYLE OPTION DEC 15, 2003 @ 1.095 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/12/03 Sep 16 Buy-Back Opt 17,500,000 EUR CALL USD PUT FX EUROPEAN STYLE OPTION NOV 06, 2003 @ 1.115 KNOCK IN TRIGGERED @ 1.13 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/12/03 Sep 16 Buy-Back Opt 20,000,000 EUR CALL USD PUT FX EUROPEAN STYLE OPTION DEC 05, 2003 @ 1.11 KNOCK IN TRIGGERED @ 1.1250 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/12/03 Sep 16 Write Option - 40,000,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.115 KNOCK OUT @ 1.1785 WRITTEN FX OPTION PUT 40,000,000.00 EUR CALL 44,600,000.00 USD TRADE DATE 09/12/03 1,079,320.00 - 670,440.00 - 470,251.00 - 220,095.00 Amount USD 86,802.00 sp EFTA01553209 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 59 of 72 U S Dollar Activity by Date Type continued Quantity Description Sep 16 Sale Sep 18 Buy-Back Opt - 155,289 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) 43,500,000 ZAR CALL USD PUT FX EUROPEAN STYLE OPTION OCT 02, 2003 @ 7.25 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/16/03 Sep 18 Sale Sep 22 Spot FX - 27,000 426,314,000 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) SPOT CURRENCY TRANSACTION - BUY BUY JPY SELL USD SPOT RATE : 115.270000000 TRADE 9/18/03 VALUE 9/22/03 JAPANESE YEN U S DOLLAR Sep 22 Spot FX - 426,314,000 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL JPY SPOT RATE : 115.220000000 TRADE 9/18/03 VALUE 9/22/03 U S DOLLAR JAPANESE YEN Sep 22 Buy-Back Opt 12,750,000 ZAR PUT USD CALL FX EUROPEAN STYLE OPTION FEB 10, 2004 @ 7.5 KNOCK OUT @ 7.03 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/18/03 27,000.00 - 3,698,395.07 Amount USD 155,289.00 - 27,000.00 3,700,000.00 - 57,290.00 EFTA01553210 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 60 of 72 U S Dollar Activity by Date Type continued Quantity Description Sep 22 Buy-Back Opt 638,000,000 JPY PUT USD CALL FX EUROPEAN STYLE OPTION FEB 17, 2004 @ 116 KNOCK OUT @ 113 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/18/03 Sep 22 Sale Sep 23 Buy-Back Opt - 121,135.07 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) 15,000,000 NZD CALL USD PUT FX EUROPEAN STYLE OPTION DEC 11, 2003 @ .59 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/19/03 Sep 23 Write Option - 15,000,000 NZD PUT USD CALL FX EUROPEAN STYLE OPTION JUN 21, 2004 @ .58 KNOCK IN @ .58 KNOCK OUT @ .6020 WRITTEN FX OPTION PUT 15,000,000.00 NZD CALL 8,700,000.00 USD TRADE DATE 09/19/03 Sep 23 Buy-Back Opt 5,000,000 AUD CALL USD PUT FX EUROPEAN STYLE OPTION FEB 25, 2004 @ .655 KNOCK IN TRIGGERED @ .6650 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/19/03 - 108,075.00 156,600.00 121,135.07 - 168,150.00 Amount USD - 65,450.00 EFTA01553211 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 61 of 72 U S Dollar Activity by Date Type continued Quantity Description Sep 23 Buy-Back Opt 52,500,000 NOK CALL USD PUT FX EUROPEAN STYLE OPTION NOV 28, 2003 8 7.5 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/19/03 Sep 23 Write Option - 73,500,000 NOK PUT USD CALL FX EUROPEAN STYLE OPTION MAR 19, 2004 8 7.35 KNOCK IN @ 7.50 KNOCK OUT @ 7.0050 WRITTEN FX OPTION PUT 73,500,000.00 NOK CALL 10,000,000.00 USD TRADE DATE 09/19/03 Sep 23 Sale Sep 24 Fwd FX Ctrct - 334,825 107,250,000 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) SETTLE FORWARD CURRENCY CONTRACT BUY MXN SELL USD CONTRACT RATE : 10.934500000 TRADE 9/11/03 VALUE 9/24/03 Sep 24 Fwd FX Ctrct - 107,250,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL MXN CONTRACT RATE : 10.879100000 TRADE 9/16/03 VALUE 9/24/03 Sep 24 Spot FX 1,142,900,000 SPOT CURRENCY TRANSACTION - BUY BUY JPY SELL USD SPOT RATE : 114.290000000 TRADE 9/19/03 VALUE 9/24/03 JAPANESE YEN U S DOLLAR 334,825.00 - 9,808,404.59 134,000.00 Amount USD - 349,200.00 9,858,352.25 - 10,000,000.00 EFTA01553212 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 62 of U S Dollar 72 Activity by Date Type continued Quantity Description Sep 24 Purchase Opt 2,220,000,000 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 a 111. PURCHASED FX OPTION CALL 2,220,000,000.00 JPY PUT 20,000,000.00 USD TRADE DATE 09/19/03 Sep 24 Purchase Opt 3,300,000,000 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 a 110. PURCHASED FX OPTION CALL 3,300,000,000.00 JPY PUT 30,000,000.00 USD TRADE DATE 09/19/03 Sep 24 Purchase Opt 2,300,000,000 JPY PUT USD CALL FX EUROPEAN STYLE OPTION SEP 26, 2003 a 115. PURCHASED FX OPTION PUT 2,300,000,000.00 JPY CALL 20,000,000.00 USD TRADE DATE 09/19/03 Sep 24 Spot FX -1,142,900,000 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL JPY SPOT RATE : 111.900000000 TRADE 9/22/03 VALUE 9/24/03 U S DOLLAR JAPANESE YEN Sep 24 sale - 142,468.78 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) 10,213,583.56 - 104,000.00 - 162,000.00 Amount USD - 140,000.00 142,468.78 EFTA01553213 09 Settlement Date JPMorgan Chase Hank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 63 of U S Dollar 72 Activity by Date Type continued Quantity Description Sep 25 Purchase Sep 25 sell Option 432,000 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) -2,200,000,000 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 a 110. RESALE OF PURCHASED FX OPTION TRADE DATE 09/23/03 Sep 25 Sell option -1,100,000,000 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 a 110. RESALE OF PURCHASED FX OPTION TRADE DATE 09/22/03 Sep 25 Sell Option - 555,000,000 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 a 111. RESALE OF PURCHASED FX OPTION TRADE DATE 09/23/03 Sep 25 Sell Option -1,110,000,000 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 a 111. RESALE OF PURCHASED FX OPTION TRADE DATE 09/22/03 Sep 26 Write Option - 50,400,000 ZAR CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 a 7.2 WRITTEN FX OPTION CALL 50,400,000.00 ZAR PUT 7,000,000.00 USD TRADE DATE 09/23/03 83,300.00 120,000.00 61,000.00 91,000.00 Amount USD - 432,000.00 160,000.00 EFTA01553214 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: September 01, 2003 - September 30, 2003 Page 64 of 72 U S Dollar Activity by Date Type continued Quantity Description Sep 26 Buy-Back Opt 25,000,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.115 KNOCK OUT @ 1.1785 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/24/03 Sep 26 Write Option - 25,000,000 EUR PUT USD CALL FX EUROPEAN STYLE OPTION JUN 11, 2004 @ 1.13 KNOCK IN @ 1.12 KNOCK OUT @ 1.1685 WRITTEN FX OPTION PUT 25,000,000.00 EUR CALL 28,250,000.00 USD TRADE DATE 09/24/03 Sep 26 Write Option -1,112,500,000 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 01, 2003 @ 111.25 WRITTEN FX OPTION CALL 1,112,500,000.00 JPY PUT 10,000,000.00 USD TRADE DATE 09/24/03 Sep 26 Write Option -1,116,500,000 JPY CALL USD PUT FX EUROPEAN STYLE OPTION SEP 25, 2003 @ 111.65 WRITTEN FX OPTION CALL 1,116,500,000.00 JPY PUT 10,000,000.00 USD TRADE DATE 09/24/03 28,000.00 65,000.00 375,725.00 Amount USD - 454,363.00 EFTA01553215 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 65 of U S Dollar 72 Activity by Date Type continued Quantity Description Sep 26 Write Option - 46,860,000 ZAR CALL USD PUT FX EUROPEAN STYLE OPTION NOV 24, 2003 8 7.1 WRITTEN FX OPTION CALL 46,860,000.00 ZAR PUT 6,600,000.00 USD TRADE DATE 09/24/03 Sep 26 Purchase Sep 29 Fwd FX Ctrct 176,862 - 10,000,000 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL NZD CONTRACT RATE : 0.573800000 TRADE 8/26/03 VALUE 9/29/03 Sep 29 Fwd FX Ctrct - 26,050,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL CHF CONTRACT RATE : 1.419500000 TRADE 9/03/03 VALUE 9/29/03 Sep 29 Fwd FX Ctrct - 10,000,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL NZD CONTRACT RATE : 0.563300000 TRADE 9/03/03 VALUE 9/29/03 Sep 29 Fwd FX Ctrct 13,025,000 SETTLE FORWARD CURRENCY CONTRACT BUY CHF SELL USD CONTRACT RATE : 1.376600000 TRADE 9/09/03 VALUE 9/29/03 Sep 29 Fwd FX Ctrct 13,025,000 SETTLE FORWARD CURRENCY CONTRACT BUY CHF SELL USD CONTRACT RATE : 1.381400000 TRADE 9/09/03 VALUE 9/29/03 - 176,862.00 5,738,000.00 Amount USD 79,200.00 18,351,532.23 5,633,000.00 - 9,461,717.27 - 9,428,840.31 EFTA01553216 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 66 of U S Dollar 72 Activity by Date Type continued Quantity Description Sep 29 Spot FX 1,116,500,000 SPOT CURRENCY TRANSACTION - BUY BUY JPY SELL USD SPOT RATE : 111.750000000 TRADE 9/25/03 VALUE 9/29/03 JAPANESE YEN U S DOLLAR Sep 29 Purchase Sep 29 Spot FX 12,303,890.87 10,000,000 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) SPOT CURRENCY TRANSACTION - BUY BUY NZD SELL USD SPOT RATE : 0.587700000 TRADE 9/26/03 VALUE 9/29/03 N ZEALAND DOLLAR U S DOLLAR Sep 29 Spot FX 10,000,000 SPOT CURRENCY TRANSACTION - BUY BUY NZD SELL USD SPOT RATE : 0.587600000 TRADE 9/29/03 VALUE 9/29/03 N ZEALAND DOLLAR U S DOLLAR Sep 29 FX Opt Asgn'D -1,116,500,000 SPOT CURRENCY TRANSACTION SETTLEMENT OF ASSIGNED FX OPTION SELL JPY BUY USD TRADE 9/25/03 VALUE 9/29/03 Sep 29 Fwd FX Ctrct - 10,000,000 SETTLE FORWARD CURRENCY CONTRACT BUY USD SELL AUD CONTRACT RATE : 0.646000000 TRADE 8/26/03 VALUE 9/29/03 Amount USD - 9,991,051.45 - 12,303,890.87 - 5,877,000.00 - 5,876,000.00 10,000,000.00 6,460,000.00 EFTA01553217 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 67 of 72 U S Dollar Activity by Date Type continued Quantity Description Sep 29 Spot FX 5,000,000 SPOT CURRENCY TRANSACTION - BUY BUY AUD SELL USD SPOT RATE : 0.674600000 TRADE 9/26/03 VALUE 9/29/03 AUSTRALIA DOLLAR U S DOLLAR AS OF 09/29/03 Sep 29 Spot FX 5,000,000 SPOT CURRENCY TRANSACTION - BUY BUY AUD SELL USD SPOT RATE : 0.674000000 TRADE 9/26/03 VALUE 9/29/03 AUSTRALIA DOLLAR U S DOLLAR Sep 29 Spot FX - 19,804,823.46 SPOT CURRENCY TRANSACTION - SALE BUY USD SELL AUD SPOT RATE : 0.697249700 TRADE 9/25/03 VALUE 9/29/03 U S DOLLAR Sep 30 Sell Option - 555,000,000 AUSTRALIA DOLLAR JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 22, 2003 8 111. RESALE OF PURCHASED FX OPTION TRADE DATE 09/26/03 Sep 30 Buy-Back Opt 1,112,500,000 JPY CALL USD PUT FX EUROPEAN STYLE OPTION OCT 01, 2003 8 111.25 REPURCHASE OF WRITTEN FX OPTION TRADE DATE 09/26/03 - 31,000.00 Amount USD - 3,373,000.00 - 3,370,000.00 13,808,907.67 43,000.00 EFTA01553218 09 Settlement Date JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC IPPIMMI sse ccour September 01, 2003 - September 30, 2003 Page 68 of 72 U S Dollar Activity by Date Type continued Quantity Description Sep 30 Purchase 321,940 JP MORGAN INSTITUTIONAL PRIME MONEY INSTITUTIONAL CLASS SWEEP FUND (829) (SWEEP DEADLINE IS 4:30 PM EST) Amount USD - 321,940.00 EFTA01553219 09 JPMorgan Chase Bank 2003 Account Number: FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2003 - September 30, 2003 Page 69 of 72 In Case of Errors or Questions About Your Electronic Transfers. Contact yourMorgan Teamat one ofthe telephonenumbers on the front of this statement or write us at II as soon as you can, if you think yourstatement is wrong or if you needmore information about a transfer on the statement. We must hearfrom you no laterthan 60 days afterwe sent you the FIRSTstatement on w hich the erroror problem appeared. (1) Tellus yourname and account number. (2) Describethe erroror t he transferyou are unsure about, and explainas clearly as you can why you believe it is in erroror why you need more information. (3) tell us the dollaramount of the suspected error. Ifyou contact us orally, you must send us your complaint or question in wri ting within 10 business days in order to preserveyour rights. We will investigateyourcomplaint and will correct any errorpromptly. Ifwe take more than 10 business days to do this (20 days for purchases using yourdebit card or for internationaltransactions),we will credi t youraccount for the amount you think is in error, so that you will have the use ofmoneyduring the time it takes us to complete our investigation. In case of errors or questions about your statement, including your line of credit. If you think that your statement is incorrect or if you need more information about a transaction on your statement including a line of credit transaction, you must write to us on a separate sheet des cribing the error and send it to: JPMoroan, Private Bank, . We must hear from you no 1 ater than 60 days after the statement on which the error or problem appeared is sent. You can contac t your client service specialist but doing so will not preserve your rights. In your letter, please provide the following information: (1) your name and account number; (2) the dollar amount of the suspected error; and (3) a description of the error and explanation, if you can , why you believe there is an error. If you need more information, you must describe the item you are unsure about. The JPMorgan Funds or The JPMorgan Institutional Funds or The American Century Funds J.P.Morgan Funds Distributor, Inc. is the distributor of the J.P.Morgan Funds and American Centuryln vestmentServiceslnc. is the distributor of the AmericanCenturyFunds. JPMorgan InvestmentManagementIn c. and American CenturylnvestmentManagementserve as investment advisors to theirrespectivefund families. Sharesofthe funds are not bankdeposits and are not guaranteedby anybank, governmententity, or the FDIC. Returnand share price will fluctuate and re demption valuemaybe more or less than originalcost. While the moneymarketfunds seekto maintain a stable net asset valueof$1.00 pershare, there is no assurancethat they will continue to do so. The estimatedannualincome and dividendyieldfigures for mutual funds re presentthe funds' most recentincome dividendannualized. If you have chosen one of the sweep mutual funds, you are notified that positions in the Prime Money Market Sweep Fund represent holdings in the JPMorgan Prime Money Market Fund; positions in the Fede ral Money Market Sweep Fund represent holdings in the JPMorgan Federal Money Market Fund; and positions in the Tax Exempt Money Market Sweep Fund represent holdings in the JPMorgan Tax Exempt Money Market Fund. JPMorgan Private Bank is the marketing name for the private banking business conducted by J.P.Morgan Chase & Co. through its subsidiaries worldwide, including JPMorgan Chase Bank, J.P. Morgan Trust Co mpany, N.A. and J.P. Morgan Securities Inc. JPMSI is a memberof the Securities InvestorProtection Corporation (SIPC),a not-for-profit membership corporation funded by broker-dealersregisteredwith the Securities and ExchangeCommission. SIPC prot ects securities and cash held for a customer account at JPMSI up to $500,000, which includes up to $100,000 of protection for cash. The balance of the account pro tection, which is referredto as excess SIPC, includes up to an additional $900,000 of protection for cash and $49,500,000 for any one customer. This excess SIPC coverageis limited to an aggregatedamount of$250,000,000 by a suretybond issued by a majorcommercial insurance carrier. Assets held in custody byJPMCB are not subject to SIPCcoverage. EFTA01553220 09 J.P. Morgan Securities Inc. 2003 Account Number: 161121381 FINANCIAL TRUST COMPANY INC Margin Account Portfolio September 01, 2003 - September 30, 2003 Page 70 of 72 Margin Account Portfolio September 1 - September 30, 2003 Table of Contents Portfolio Summary Account Officers Service Specialist: D'ORAZIO/HORNBEC Page 71 All positions in this Margin Account Portfolio are held in custody at J.P. Morgan Securities Inc. (mJPMSI"). Member SIPC. EFTA01553221 09 J.P. Morgan Securities Inc. 2003 Account Number: 161121381 FINANCIAL TRUST COMPANY INC Margin Account Portfolio September 01, 2003 - September 30, 2003 Page 71 of 72 Overview Portfolio Summary IMPORTANT INFORMATION ABOUT YOUR STATEMENT Contact your client service specialist if you think your statement is incorrect or you require addit ional information about a transaction on your statement. Market Value USD Total Sep 30 0.00 Estimated Annual Income USD EFTA01553222 09 J.P. Morgan Securities Inc. 2003 Account Number: 161121381 FINANCIAL TRUST COMPANY INC Margin Account Portfolio September 01, 2003 - September 30, 2003 Page 72 of 72 IMPORTANT INFORMATION ABOUT YOUR JPMSI MARGIN ACCOUNT If there are any errors or omissions on this statement, or if you have any questions about it, pleas e contact your JPMSI Account Representative or JPMSI Compliance Department at Please keep the following in mind when using this statement to track your JPMSI brokerage activity: This statement combines your general margin account with the special memorandum account required by Section 220.6 Regulation T. As required by Regulation T, a permanent record of your separate account is available upon your requ est. Important Information about pricing and Valuations. Prices, some of which are provided by pricing services or other sources which we deem reliable, are not guaranteed for accuracy or as realizable values Free credit balances in your account are not segregated and may be used in the operation of JPMSIs b usiness, subject to the limitations of SEC Rule 15c3-3. Unless otherwise instructed, JPMSI or its ag ents and depositories will hold your securities. Upon your demand, JPMSI will pay to you the amount of your free credit balance, and will deliver to you f ully-paid securities held on your behalf. Interest will be charged on any debit balance; the method of calculating interest is described in a letter sent to all margin customers. Upon written request, JPMSI will supply you with our most recen t statement required to be furnished to customers under SEC Rule 17a-5(c). If a partial call is made with respect to an issue of securities included in your Margin Account we will allocate the call by a method we deem fair and equitable. You should have received separate JPMSI trade confirmations for each securities transaction. All tra nsactions are subject to the terms and conditions stated on the reverse side of such confirmations a nd are subject to the constitution, by-laws, customs and interpretations of the marketplace where executed and governed by and construed in accordance wi th the laws of the state of New York and all applicable federal laws and regulations. You must promptly advise JPMSI of material changes in your investment objectives or financial situat ion. Unless you inform JPMSI otherwise, JPMSI will consider the information currently in its files t o be complete and accurate. JPMSI is required by law to report to the Internal Revenue Service all dividends and/or interest inc ome on bonds credited to your account during calendar year. Please retain all your statements to ass ist you in preparing your income tax returns. A financial statement of JPMSI is available for your personal inspection at its offices, or a copy o f it will be mailed upon your written request. JPMSI is not a bank and is a separate legal entity from its bank or thrift affiliates, including JPM CB. The securities sold, offered or recommended by JPMSI: (1) Are not insured by the Federal Deposit Insurance Corporation, or any other governmental agency; (2) Are not deposits or other obligations of JPMSI's bank or thrift affiliates (unless otherwise ind lasted), and are not guaranteed by or the responsibility of any such affiliates(unless explicitly st ated otherwise); and (3) Involve investment risks, including possible loss of the principal invested. JPMSI's banking affiliates may be lenders to issuers of securities that JPMSI underwrites, in which case proceeds of offerings underwritten by JPMSI may be used for the repayment of such loans, and yo u should refer to the disclosure documents relating to particular securities for discussion of any such lending relationships. The Federal Reserve requires that JPMSI obtain your consent before it can obtain certain information from its bank or thrift affiliates, including their credit evaluation of you. We will assume that y our continuing to transact business with JPMSI will constitute your consent to the sharing of such information by JPMSI and its bank or thrift affiliate s, to the extent permitted by law. JPMorgan Private Bank is the marketing name for the private banking business conducted by J.P. Morga n Chase a Co. through its subsidiaries worldwide, including JPMCB and JPMSI. JPMSI is a memberof the Securities InvestorProtection Corporation (SIPC),a not-for-profit membership corporation funded by broker-dealersregisteredwith the Securities and ExchangeCommission. SIPC prot ects securities and cash held for a customer account at JPMSI up to $500,000, which includes up to $100,000 of protection for cash. The balance of the account pro tection, which is referredto as excess SIPC, includes up to an additional $900,000 of protection for cash and $49,500,000 for any one customer. This excess SIPC coverageis limited to an aggregatedamount of$250,000,000 by a suretybond issued by a majorcommercial insurance carrier. Assets held in custody byJPMCB are not subject to SIPCcoverage. EFTA01553223