36PU Elan Inst Nts40

    E.L.A.N. Ld

As Agent Bank, please be advised of the following rate determined on: 08-Nov-2004

Issue               : E.L.A.N. Limited - Series 2002-04
                      EUR25,000,000 Secured FRN Due 10 Nov 2006
ISIN Number         : XS0142971893
Common Code/
144A ISIN           : 14297189
Issue Nomin     EUR : 25,000,000.00
Period              : 10-Nov-2004 to 10-Feb-2005       Payment Date 10-Feb-2005
Number of Days      : 92
Rate                : 2.519
Denomination    EU  : 10,000.00
Amount Payable 
per Denomination    : 64.37

Institutional       Telephone   44(0) 1202 34 1286
Trust Services      Facsimile   44(0) 1202 34 1267

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