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06 I2002 Account Number:O 30171.00.5 FINANCIAL TRUST COMPANY INC JPMorgan Chase Bank 345 Park Avenue, New York. NY 10154-1002 Asset Account Portfolio June 01, 2002 - June 30, 2002 Outstanding Foreign Exchange Contracts dl JPMorgan Private Bank Page 13 of 44 Net Currency Exposure Summary Value In Currency Swiss Franc - 5,254,250.00 Gain/Loss Summary Total Unrealized Open Malve on USO 2,105,285.89 Euro Currency 10,000,000.00 Total Unrealized Gain/Loss 2,105,285.89 Pound Sterling 8,568,000.00 Norwegian Krone 84,325,000.00 Swedish Krona 88,353,000.00 U S Dollar - 37,880,782.14 Foreign Exchange Contracts Sen leeman Tra Cate Date Currency Amount Counter Currency Counter Amount Contract Rato Cutters Name( Ponton! Rate Merker Vaam Rearvables USO Marker Vatte Payabies USO unrealmed Oalnloss USO SPECULATIVE - U S DOLLAR SWISS FRANC Jun. 27 02 Jul. 1 02 CHF 11,960,000.00 USD - 8,000,000.00 1.495 1.495 8,000,000.00 8,000,000.00 0.00 Jun. 27 02 Jul. 1 02 CHF - 11,960,000.00 USD 8,000,000.00 1.495 1.495 8,000,000.00 8,000,000.00 0.00 Total Closed 0.00 .00 16,000,000.00 16,000,000.00 0.00 Jun. 20 02 Jul. 15 02 CHF 39,587,500.00 USD - 25,925,016.37 1.527 1.487833 26,607,497.65 25,925,016.37 682,481.28 Jun. 26 02 Jul. 15 02 CHF 11,201,250.00 USD - 7,500,000.00 1.4935 1.487833 7,528,569.19 7,500,000.00 28,569.19 Jun. 27 02 Jul. 15 02 CHF - 11,960,000.00 USD 8,000,535.15 1.4949 1.487833 8,000,535.15 8,038,539.23 - 38,004.08 Jun. 28 02 Jul. 15 02 CHF - 44,592,000.00 USD 30,000,000.00 1.4864 1.487833 30,000,000.00 29,971,115.50 28,884.50 Jun. 28 02 Jul. 15 02 CHF - 29,868,000.00 USD 20,000,000.00 1.4934 1.487833 20,000,000.00 20,074,840.28 - 74,840.28 Jun. 20 02 Jul. 24 02 CHF 15,257,000 00 USD - 10,000,000.00 1.5257 1.487582 10,256,241.50 10,000,000.00 256,241.50 Jun. 21 02 Sep. 25 02 CHF 15.120.000 00 USD - 10,000.000.00 1.512 1.485995 10.174.997

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