Overview

SECURITIES AND EXCHANGE COMMISSION

[Release No. 34-45855; International Series Release No. 1257]

May 1, 2002

List of Foreign Issuers That Have Submitted Information Under the Exemption Relating to Certain Foreign Securities

Foreign private issuers with total assets in excess of $10,000,000 and a class of equity securities held of record by 500 or more persons, of which 300 or more reside in the United States, are subject to registration under Section 12(g) of the Securities Exchange Act of 19341 (the "Act").2

Rule 12g3-2(b)3 provides an exemption from registration under Section 12(g) of the Act with respect to a foreign private issuer that submits to the Commission, on a current basis, the material required by the Rule. The informational requirements are designed to give investors access to certain information so they have the opportunity to inform themselves about the issuer. The Rule requires the issuer to provide the Commission with information that it has: (1) made or is required to make public pursuant to the law of the country of its domicile or in which it is incorporated or organized; (2) filed or is required to file with a stock exchange on which its securities are traded and that was made public by such exchange; and/or (3) distributed or is required to distribute to its securities holders.

On October 6, 1983, the Commission revised Rule 12g3-2(b) by terminating the availability of the exemptive rule for certain foreign issuers with securities quoted on an automated inter-dealer quotation system--including the Nasdaq stock market.4 The Commission grandfathered indefinitely securities of non-Canadian issuers that were in compliance with the Rule as of October 6, 1983 and quoted on Nasdaq on that date.5

When the Commission adopted Rule 12g3-2(b) and other rules6 relating to foreign securities, it indicated that from time to time it would publish lists showing those foreign issuers that have claimed exemptions from the registration provisions of Section 12(g) of the Act.7 The purpose of this release is to call to the attention of brokers, dealers and investors, that some form of relatively current information concerning the issuers included in this list is available in the Commission's public files.8 The Commission also wishes to bring to the attention of brokers, dealers, and investors the fact that current information concerning foreign issuers may not necessarily be available in the United States.9 The Commission continues to expect that brokers and dealers will consider this fact in connection with their obligations under the federal securities laws to have a reasonable basis for recommending those securities to their customers.10

Direct any questions regarding Rule 12g3-2 or the list of issuers in this release to Michael Coco, Office of International Corporate Finance, Division of Corporation Finance, Securities and Exchange Commission, Washington, DC 20549-0302 ((202) 942-2990). This release is available on the Commission's Web site: www.sec.gov. Requests for copies may also be directed to the Public Reference Room, Securities and Exchange Commission, Washington, DC 20549-0102 ((202) 942-8090).

For the Commission, by the Division of Corporation Finance, pursuant to delegated authority.

Margaret H. McFarland
Deputy Secretary

______________________

1 15 U.S.C. 78a et seq.

2 Foreign issuers may also be subject to such requirements of the Act by reason of having securities registered and listed on a national securities exchange in the United States, and may be subject to the reporting requirements of the Act by reason of having registered securities under the Securities Act of 1933, 15 U.S.C. 77a et seq.

3 17 CFR 240.12g3-2(b).

4 Exchange Act Release No. 20264 (October 6, 1983).

5 If, however, the securities are delisted from an automated inter-dealer quotation system or if the issuer fails to meet the requirements of the Rule, the grandfather provision will cease to apply. In addition, effective April 1, 1998, the securities of foreign private issuers that claim the Rule 12g3-2(b) exemption are no longer able to be quoted on the OTC Bulletin Board Service. See Exchange Act Release No. 38456 (March 31, 1997).

6 Exchange Act Release No. 8066 (April 28, 1967).

7 Exchange Act Release No. 41384 (May 10, 1999) was the last such list.

8 Inclusion of an issuer on the list in this release is not an affirmation by the Commission that the issuer has complied or is complying with all the conditions of Rule12g3-2(b). The list does identify those issuers that have both claimed the exemption and have submitted relatively current information to the Commission as of April 4, 2002.

9 Paragraph (a)(4) of Rule 15c2-11 [17 CFR 240.15c2-11] requires a broker-dealer initiating a quotation for securities of a foreign private issuer to review, maintain in its files, and make reasonably available upon request, the information furnished to the Commission pursuant to Rule 12g3-2(b) since the beginning of the issuer's last fiscal year.

10 See, e.g., Hanley v. SEC, 415 F.2d 589 (2d Cir. 1969) (broker-dealer cannot recommend a security unless an adequate and reasonable basis exists for such recommendation).

Company Name

Country

File Number
10 Group plc

United Kingdom

82-5229
701 Com Corp.

Canada

82-5119
AB Lietuvos Telekomas

Lithuania

82-5086
ABB AB

Sweden

82-736
Accor S.A.

France

82-4672
Aceralia Corporacion Siderurgica S.A.

Spain

82-4967
ACOM Co. Ltd.

Japan

82-4121
Adidas Saloman AG

Germany

82-4278
AEM S.p.A.

Italy

82-4911
Aeroflot Russian International Airlines

Russia

82-4592
AES Tiete S.A.

Brazil

82-3691
Africa Gem Resources

South Africa

82-34638
African Marine Materials Corp.

Canada

82-3329
Afrikander Lease Ltd.

South Africa

82-34632
Agau Resources Inc.

Canada

82-4769
Agenix Limited

Australia

82-34639
Agora S.A.

Poland

82-4941
AIFUL Corp.

Japan

82-4802
Air France

France

82-5050
Airtours plc

United Kingdom

82-5049
Albert Fisher Group plc

United Kingdom

82-1020
Aldeasa S.A.

Spain

82-4774
Alive International Inc.

Canada

82-5056
Alktek Power Corp.

Canada

82-3219
Allgreen Properties Ltd.

Singapore

82-4959
Allied Domecq plc

United Kingdom

82-878
Alpha General (Holdings) Ltd.

Bermuda

82-34649
Altai Resources, Inc.

Canada

82-2950
Amadeus Global Travel Distribution S.A.

Spain

82-5173
America Telecom S.A. de C.V.

Mexico

82-34636
American Comstock Exploration

Canada

82-3283
American Manor Corp.

Canada

82-4158
Amoy Properties Ltd.

Hong Kong

82-3410
AMRAD Corp. Ltd.

Australia

82-4867
AmSteel Corp Berhad

Malaysia

82-3318
Angkasa Marketing Berhad

Malaysia

82-3319
Anglo American Corp. of South Africa

South Africa

82-97
Anglo Irish Bank Corp. plc

Ireland

82-3791
AO Novgorodtelecom

Russia

82-4840
AO Samaraenergo

Russia

82-4708
AO Siberian Oil Company

Russia

82-4882
AO Surgutneftegas

Russia

82-4302
Apasco

Mexico

82-3103
APF Energy Trust

Canada

82-5166
Applied Gaming Solutions

Canada

82-4832
Applied Optical Technologies plc

United Kingdom

82-5165
Aquarius Platinum Ltd.

Bermuda

82-5097
Archon Minerals Ltd.

Canada

82-4171
Arcon International Resources plc

Ireland

82-4803
Argent Resources Ltd.

Australia

82-5091
Arisawa Manufacturing Co. Ltd.

Japan

82-4620
Asia Fiber plc

Thailand

82-2842
Asiana Airlines

Korea

82-5171
Australian Oil & Gas Corp. Ltd.

Australia

82-4576
Austrian Airlines

Austria

82-4970
Auterra Ventures Inc.

Canada

82-4653
Avalon Ventures Ltd.

Canada

82-4427
Avgold Ltd.

South Africa

82-4482
BAA plc

United Kingdom

82-3372
Bacardi Ltd.

Bermuda

82-4992
Bambuu Ltd.

Australia

82-4872
Banca Popolare di Brescia

Italy

82-4662
Banca Popolare di Lodi

Italy

82-4855
Banco Mercantil S.A.

Bolivia

82-4296
Bandai Co.

Japan

82-3919
Bangkok Bank Public Co. Ltd.

Thailand

82-4835
Bank Handlowy w Warszawie

Poland

82-4613
Bank of East Asia Ltd.

Hong Kong

82-3443
Bank of Fukuoka Ltd.

Japan

82-1117
Bank of Nova Scotia

Canada

82-132
Bank of Scotland

United Kingdom

82-3240
Bank Vozrozhdeniye

Russia

82-4257
BankInter S.A.

Spain

82-2972
BC Gas Inc.

Canada

82-3909
BCE Emergis Inc.

Canada

82-5206
Beghin Say

France

82-5209
Beijing Beida Jade Bird Universal Sci-Tech Co.

China

82-34651
Beijing Datang Power Generation Co. Ltd.

China

82-5186
Beijing Enterprises Holdings Ltd.

Hong Kong

82-34642
Belluna Co. Ltd.

Japan

82-5233
Beta Systems Software AG

Germany

82-4631
Billerud AB

Sweden

82-34625
Billiton plc

United Kingdom

82-4647
Blackrock Ventures Inc.

Canada

82-4555
Blue Power Energy Corp.

Canada

82-2213
Bohler Uddeholm AG

Austria

82-4089
Boliden Ltd.

Canada

82-4707
Bombardier Inc.

Canada

82-3123
Bonus Resource Services Corp.

Canada

82-1162
Borealis Exploration Ltd.

Canada

82-1656
Bradford and Bingley plc

United Kingdom

82-5154
Brambles Industries plc

United Kingdom

82-5205
Brasilca Mining Corp.

Canada

82-2257
Bresagen Ltd.

Australia

82-5135
Bridgestone Corp.

Japan

82-1264
British Aerospace plc

United Kingdom

82-3138
Burns Philip & Company Ltd.

Australia

82-1565
BWI Resources

Canada

82-2914
BWT Aktiengesellschaft

Austria

82-5221
C.I. Fund Management Inc.

Canada

82-4994
Canadian Everock Exploration

Canada

82-5163
Canadian Hunter Exploration Ltd.

Canada

82-5002
Canadian Hydro Developers

Canada

82-3347
Canadian Metals Corp. Ltd.

Canada

82-2143
Canadian Oil Sands Trust

Canada

82-5189
Canadian Western Bank

Canada

82-4478
CanBaikal Resources

Canada

82-4694
Cap Gemini S.A.

France

82-5065
Capio AB

Sweden

82-5108
Capitaland Ltd.

Singapore

82-4507
Carribean Cement Co. Ltd.

Jamaica

82-3715
Carso Global Telecom

Mexico

82-4379
Cassa di Risparmio di Firenze S.p.A.

Italy

82-5126
Cathay Pacific Airlines

Hong Kong

82-1390
Caussa Capital Corp.

Canada

82-3858
Cementos Lima S.A.

Peru

82-3911
Central Termica Guemas

Argentina

82-5145
Cereol

France

82-5210
Cerestar

France

82-5211
Cerveceria Nacional S.A.

Panama

82-4704
Ceska Sporitelna A.S.

Czech Republic

82-4384
Challenger Minerals Ltd.

Canada

82-3666
Champion Technology Holdings Ltd.

Hong Kong

82-3442
Chaoda Modern Agriculture Holdings Ltd.

Cayman Islands

82-34644
Cheung Kong Holdings Ltd.

Hong Kong

82-4138
China Online Bermuda Ltd.

Bermuda

82-3654
China Pharmaceutical Enter/In. Co.

Hong Kong

82-4135
China Steel Corp.

China

82-3296
China Strategic Holdings Ltd.

Hong Kong

82-3596
Cho Hung Bank

Korea

82-4506
Cia Forca y Luz Cataguases Leopoldina

Brazil

82-5147
Circle Energy Inc.

Canada

82-4586
CITIC Pacific Ltd.

China

82-5232
Clarica Life Insurance

Canada

82-4988
Claude Resources Inc.

Canada

82-1742
Coca Cola Hellenic Bottling

Greece

82-5180
Coca-Cola Amatil Ltd.

Australia

82-2994
Colony Pacific Explorations Ltd.

Canada

82-1115
Commonwealth Energy Corp.

Canada

82-4805
Compagnie Des Machines Bull

France

82-4847
Companhia de Transmissao de Energeria

Brazil

82-4980
Companhia Energetica de Sao Paulo

Brazil

82-3691
Companhia Siderurgica Belgo Mineira

Brazil

82-3771
Companhia Suzano De Papel E Celulose

Brazil

82-3550
Compass Group plc

United Kingdom

82-5161
Computershare Ltd.

Australia

82-4966
Concept Wireless Inc.

Canada

82-4003
Consolidated Odyssey Exploration Inc.

Canada

82-3934
Consolidated Pine Channel Gold Corp.

Canada

82-2583
Consolidated Westview Resource Corp.

Canada

82-2601
Consorcio Ara S.A. de C.V.

Mexico

82-4380
Continental AG

Germany

82-1357
Continental Precious Minerals Inc.

Canada

82-3358
Cora Resources Ltd.

Canada

82-4571
Corporacion Financiera del Valle S.A.

Colombia

82-3437
Corporacion Geo S.A. de C.V.

Mexico

82-3870
Corriente Resources Inc.

Canada

82-3775
Credit Communai Holding Dexia Belgium

Belgium

82-4606
Cross Lake Minerals Ltd.

Canada

82-2636
CSX Corporations

Japan

82-781
Curion Venture Corp.

Canada

82-3602
Cybrid Co. Ltd.

Japan

82-5139
Dah Sing Financial Holdings Ltd.

Hong Kong

82-4272
Dai'ei Inc.

Japan

82-230
Dairy Farm International Holdings Ltd.

Hong Kong

82-2962
David Jones Ltd.

Australia

82-4230
Davide Campari Milano S.p.A.

Italy

82-5203
De Beers Centenary AG

Switzerland

82-3069
De Beers Consolidated Mines, Ltd.

South Africa

82-91
Delmonte Pacific Ltd.

British Virgin Islands

82-5068
Den Danske Bank AF 1871 AG

Denmark

82-1263
Dentsu Inc.

Japan

82-5241
Deutsche Lufthansa AG

Germany

82-4691
Development Bank of Singapore

Singapore

82-3172
Devine Entertainment Corp.

Canada

82-4118
Diseno Textil S.A.

Spain

82-5185
Dofasco Inc.

Canada

82-3226
DSM N.V.

Netherlands

82-3120
E New Media Co. Ltd.

Hong Kong

82-5101
East Japan Railway Co.

Japan

82-4990
Eastmain Resources Inc.

Canada

82-4421
Editora Saraiva S.A.

Brazil

82-5046
Egg plc

United Kingdom

82-5088
EI Environmental Engineering Concepts

Canada

82-1598
Eisai Co. Ltd.

Japan

82-4015
Email Ltd.

Australia

82-2951
Emgold Mining Corp.

Canada

82-3003
EMI Group plc

United Kingdom

82-373
Empire Alliance Properties Inc.

Canada

82-2215
Energy Africa Ltd.

South Africa

82-4306
Epic Oil and Gas Ltd.

Canada

82-5045
Epsilon AB

Sweden

82-5177
Erciyas Biracilik & Malt Sanayi

Turkey

82-4144
ERG S.p.A.

Italy

82-4745
Erste Bank

Austria

82-5066
Essilor International

Canada

82-4944
Eurotunnel plc

United Kingdom

82-3000
Eurotunnel S.A.

France

82-2999
Evergreen Forests Ltd.

New Zealand

82-4114
Evergreen Marine Corp. Ltd. Taiwan

China

82-4420
Ezenet Corp.

Canada

82-4976
Fancamp Resources Ltd.

Canada

82-3929
FANCL Corporation

Japan

82-5032
Fantastic Corporation

Switzerland

82-5115
Federation Group Ltd.

Australia

82-5194
Fedsure Holdings Ltd.

South Africa

82-3839
First Australian Resources N.L.

Australia

82-3494
First Pacific Co. Ltd.

Hong Kong

82-836
First Quantum Minerals Ltd.

Canada

82-4461
First Silver Reserve Inc.

Canada

82-3449
First Tractor Company Ltd.

China

82-4772
FJA AG

Germany

82-5077
Fortis Amev

Belgium

82-3118
Fortis S.A./N.V.

Belgium

82-5234
Foschini Ltd.

South Africa

82-4044
Fosters Brewing Group Ltd.

Australia

82-1711
Four Imprint Group plc

United Kingdom

82-5104
Franc Or Resources Corp.

Canada

82-4164
Friends Provident plc

United Kingdom

82-34640
Frontier Minerals Inc.

Canada

82-2546
Frutarom Industries 1995 Ltd.

Israel

82-4357
Fuji Bank Ltd.

Japan

82-4492
Fuji Photo Film Co. Ltd.

Japan

82-78
Fuji Television Network

Japan

82-5176
Fujisawa Pharmaceutical Co. Ltd.

Japan

82-5231
Fujitsu Support and Service

Japan

82-4885
Funai Electric Ltd.

Japan

82-5078
Future Link Systems Inc.

Canada

82-2406
G. Accion S.A. de C.V.

Mexico

82-4590
Galaxy Online Inc.

Canada

82-5099
Genbel South Africa

South Africa

82-235
Gencor Ltd.

South Africa

82-311
Generale de Sante S.A.

France

82-34626
Genetic Technologies Ltd.

Australia

82-34627
Genting Berhad

Malaysia

82-4962
Geo 2 Ltd.

Australia

82-4499
Gerle Gold Ltd.

Canada

82-1209
Giordano Holdings Ltd.

Hong Kong

82-3780
Gitennes Exploration Inc.

Canada

82-4170
Givuadan S.A.

Switzerland

82-5087
GKN plc

United Kingdom

82-1042
Glanbia Public Ltd.

Ireland

82-4734
Global Direct Inc.

Canada

82-5084
Glorius Sun Enterprises Ltd.

Bermuda

82-4581
Golconda Resources Ltd.

Canada

82-3167
Gold Fields of South Africa Ltd.

South Africa

82-204
Gold Peak Industries (Holdings) Ltd.

Canada

82-3604
Goldas Kuyumculuk Sanayi Ithalat Ihracat AS

Turkey

82-5223
Goldcliff Resources Corp.

Canada

82-2748
Golden Arch Resources Ltd.

Canada

82-659
Golden Hope Mines Ltd.

Canada

82-3023
Goldsat Mining Inc.

Canada

82-5000
Goodman Fielder Ltd.

Australia

82-2009
Govett Strategic Investment Trust plc

United Kingdom

82-287
Grand Hotel Holdings Ltd.

Hong Kong

82-3408
Grasim Industries Ltd.

India

82-3322
Great Eagle Holdings Ltd.

Bermuda

82-3940
Great Quest Metals Ltd.

Canada

82-3116
Great Universal Stores plc

United Kingdom

82-5017
Greater China Technology

Cayman Islands

82-5096
Grupo Auxiliar Metalurgico S.A.

Spain

82-5201
Grupo Carso S.A. de C.V.

Mexico

82-3175
Grupo Dataflux

Mexico

82-4899
Grupo Ferrovial S.A.

Spain

82-4939
Grupo Financiero Bancomer S.A. de C.V.

Mexico

82-3273
Grupo Financiero Santander Mexicano

Mexico

82-3447
Grupo Gigante, S.A. de C.V.

Mexico

82-3142
Grupo Industrial Saltillo

Mexico

82-5019
Grupo Melo S.A.

Panama

82-4893
Grupo Mexico S.A. de C.V.

Mexico

82-4582
Grupo Posadas S.A. de C.V.

Mexico

82-3274
GTECH International Resources Ltd.

Canada

82-3779
Guangdong Investments Ltd.

Hong Kong

82-3772
Guangzhou Investment Co. Ltd.

Hong Kong

82-4247
Gzitic Hauling Holdings Ltd.

Hong Kong

82-4195
H. Lundbeck A.S.

Denmark

82-4973
Hagemeyer N.V.

Netherlands

82-4865
Halifax Group plc

United Kingdom

82-5003
Hang Seng Bank Ltd.

Hong Kong

82-1747
Hansom Eastern Holdings Ltd.

Cayman Islands

82-4152
HBOS plc

United Kingdom

82-5222
Heineken Holding N.V.

Netherlands

82-5149
Heineken N.V.

Netherlands

82-4953
Henderson Investment Ltd.

Hong Kong

82-3964
Henderson Land Development Co. Ltd.

Hong Kong

82-1561
Henkel KGAA

Germany

82-4437
Henlys Group plc

United Kingdom

82-5051
Herald Resources Ltd.

Australia

82-4295
Highveld Steel & Vanadium Corp. Ltd.

South Africa

82-596
Hikari Tsushin Inc.

Japan

82-4998
Hindalco Industries Ltd.

India

82-3428
Hoganas AB

Sweden

82-3754
Hokuriku Bank Ltd.

Japan

82-1045
Homeproject Com Inc.

Canada

82-4782
Hong Kong & China Gas Co. Ltd.

Hong Kong

82-1543
Hong Kong Construction Holdings

Hong Kong

82-4029
Hornbach-Baumarkt AG

Germany

82-3729
Housing Bank

Jordan

82-5016
HTI Ventures Corp.

Canada

82-1535
Hypothekenbank in Essen AG

Germany

82-4883
Hyundai Motor Company

Korea

82-3423
I One Net International Ltd.

Canada

82-5074
I.T.C. Limited

India

82-3470
IEM S.A. de C.V.

Mexico

82-2337
IKPC

Brazil

82-3797
Impala Platinum Holdings Ltd.

South Africa

82-359
Imperial Metals Corp.

Canada

82-1032
Imperial One International Ltd.

Australia

82-1257
Inapa Investimentos Participacoes e Gesta

Portugal

82-4864
Inca Pacific Resources Inc.

Canada

82-1665
Indian Oil Corp. Ltd.

India

82-4894
Indusmin Energy Corp.

Canada

82-4833
Industrial Bank of Japan

Japan

82-4752
Inepar S.A. Industria y Construcoes

Brazil

82-5105
Intelsat Ltd.

Bermuda

82-5214
Interbrew S.A./N.V.

Netherlands

82-5159
International Chargold Resources Ltd.

Canada

82-4385
International Company for Food Industries

Egypt

82-5094
International Health Partners Inc.

Canada

82-4868
International Parkside Products Inc.

Canada

82-2794
International PBX Ventures Ltd.

Canada

82-2635
International Road Dynamics Inc.

Canada

82-3899
Internet Identity Presence Co. Inc.

Canada

82-478
Interpump Group S.p.A.

Italy

82-4511
Interstar Mining Group. Inc.

Canada

82-3759
Invensys plc

United Kingdom

82-2142
IP Applications Corp.

Canada

82-34637
Iscor Ltd.

South Africa

82-3826
Italian Thai Development Public Co. Ltd.

Thailand

82-4299
Itech Capital Corp.

Canada

82-3200
Jamaica Broilers Group Ltd.

Jamaica

82-3720
Jannok Properties Ltd.

Canada

82-5062
Japan Satellite Systems

Japan

82-5111
Japan Telecom Co.

Japan

82-3943
Jardine Matheson Holdings Ltd.

Hong Kong

82-2963
Jardine Strategic Holdings Ltd.

Bermuda

82-3085
Jasmine International plc

Thailand

82-4876
JC Decaux S.A.

France

82-34631
JD Group Limited

South Africa

82-4401
JG Summit Holdings Inc.

Philippines

82-3572
Jinhui Holdings Co.

Hong Kong

82-3765
Jinhui Shipping and Transportation Ltd.

Bermuda

82-4054
JNR Resources Inc.

Canada

82-4720
John Keells Holdings Ltd.

Sri Lanka

82-3854
Johnnic Communications Ltd.

South Africa

82-5184
Johnnic Holdings Ltd.

South Africa

82-5128
Johnson Electric Holdings

Hong Kong

82-2416
Johnson Matthey plc

United Kingdom

82-2272
Jordan Kuwait Bank

Jordan

82-5085
JS Central Telecommunication Co.

Russia

82-5198
JSC Buryatzoloto

Russia

82-4619
JSC Irkutskenergo

Russia

82-4458
JSC Khantymansiyskokrtelecom

Russia

82-4823
JSC Lenenergo

Russia

82-5102
JSC Moscow City Telephone Network

Russia

82-4957
JSC Nizhegorodsvyasinform

Russia

82-4642
JSC Primorsk Shipping Corp.

Russia

82-4717
JSC Uralsvyasinform

Russia

82-4545
JSC Zaporizhtransformator

Ukraine

82-4995
Jumptec Industrielle Computertechnik AG

Germany

82-4989
Justsystem Corp.

Japan

82-4732
K Wah Construction Materials Ltd.

Hong Kong

82-3850
Kawasaki Heavy Industries Ltd.

Japan

82-4389
Kawasaki Steel Corp.

Japan

82-3389
Kelso Technologies Inc.

Canada

82-2441
Keyworld Investments plc

United Kingdom

82-5193
KGHM Polska Miedz S.A.

Poland

82-4639
Kidde plc

United Kingdom

82-5153
Kidston Gold Mines Ltd.

Australia

82-2351
Kimberly Clark de Mexico

Mexico

82-3308
King Pacific International Holdings Inc.

Bermuda

82-3655
Kingfisher plc

United Kingdom

82-968
Kirin Brewery Co.

Japan

82-188
Klabin S.A.

Brazil

82-34628
Kobe Steel Ltd.

Japan

82-3371
Komercni Banka A.S.

Czech Republic

82-4154
Krones AG

Germany

82-3871
Kumba Resources Ltd.

South Africa

82-5217
L'Air Liquide S.A.

France

82-5224
Landesbank Rheinland-Phalz

Germany

82-4930
Lasik Vision Corp.

Canada

82-5031
Lattice Group plc

United Kingdom

82-5110
Legend Holdings Ltd.

Hong Kong

82-3950
Lend Lease Corp. Ltd.

Australia

82-3498
Lenzing AG

Austria

82-3207
LG Electronics Inc.

Korea

82-3857
Liberty Life Association of South Africa

South Africa

82-3924
Lindsey Morden Group

Canada

82-5143
Lingo Media Inc.

Canada

82-4877
Lion Land Berhad

Malaysia

82-3342
Loblaw Companies Ltd.

Canada

82-4918
Lonrho Africa plc

United Kingdom

82-4753
Louis Dreyfus Citrus S.A.

France

82-4505
Lucero Resource Corp.

Canada

82-1756
Magician Industries Holdings Inc.

Bermuda

82-4358
Magin Energy Inc.

Canada

82-5100
Makro Atacadista S.A.

Brazil

82-4095
Malbak Ltd.

South Africa

82-3751
Man Group plc

United Kingdom

82-4214
Mandarin Oriental International Ltd.

Hong Kong

82-2955
Manila Electric Co.

Philippines

82-3237
Maple Minerals Inc.

Canada

82-3650
Market Age plc

United Kingdom

82-5230
Marks and Spencer plc

United Kingdom

82-1961
Matsui Securities Co. Ltd.

Japan

82-5215
Maximum Resources Inc.

Canada

82-3923
Mayr Melnhof Karton

Austria

82-4052
M-Cell Ltd.

South Africa

82-5192
MCK Mining Corp.

Canada

82-3938
Medallion Resources Ltd.

Canada

82-3656
Menzies Gold N.L.

Australia

82-4536
Mercantil Servicios Financieros C.A.

Venezuela

82-4648
Meteor Technologies Inc.

Canada

82-2442
Metro Cash & Carry Ltd.

South Africa

82-4279
Michael Page International plc

United Kingdom

82-5162
Michelin Compagnie Generale des Etablissements

France

82-3354
MIM Holdings Ltd.

Australia

82-173
Minebea Co. Ltd.

Japan

82-4551
Minto Explorations Ltd.

Canada

82-4119
Mishibishu Gold Corp.

Canada

82-2682
Misr International Bank S.A.E.

Egypt

82-4629
Mitsubishi Corp.

Japan

82-3784
Mitsui Marine and Fire Insurance Co. Ltd.

Japan

82-4755
MJ Maillis S.A.

Greece

82-4975
Mobistar N.V./S.A.

Belgium

82-4965
Morgan Crucible Co. plc

United Kingdom

82-3387
Mount Burgess Gold Mining Co.

Australia

82-1235
NABI North American Bus Industries RT

Hungary

82-4925
Nadro S.A. de C.V.

Mexico

82-4611
Name Brand Sales Inc.

Canada

82-5218
Nampak Limited

South Africa

82-3714
National Bank of Canada

Canada

82-3764
Neopost S.A.

France

82-5080
Neptune Orient Lines Ltd.

Singapore

82-2605
Nestle S.A.

Switzerland

82-1252
Netstore plc

United Kingdom

82-5152
New GKN

United Kingdom

82-5204
New World Infrastructure Ltd.

Hong Kong

82-4218
New Zurich Financial

Switzerland

82-5089
Newsplayer Group plc

United Kingdom

82-5187
NIB Capital Bank

Netherlands

82-5098
Nippon Steel Corp.

Japan

82-5175
Nissan Motor Co.

Japan

82-207
Norilsk Nickel

Russia

82-4270
Norilsk Nickel Mining Metallurgical Co.

Russia

82-5167
Norske Skogindustrier ASA

Norway

82-5226
North Ltd.

Australia

82-2531
Northern Abitibi Mining Corp.

Canada

82-4749
Novar plc

United Kingdom

82-4542
Novozymes AS

Denmark

82-5116
NTS Computer Systems Ltd.

Canada

82-4354
Nuinsco Resources Ltd.

Canada

82-1846
Nutreco Holdings N.V.

Netherlands

82-4927
Nyzhniodniprovsky Pipe Rolling Plant

Ukraine

82-4814
OAO Oil Co. Yukos

Russia

82-4209
Occupational & Medical Innovations Ltd.

Australia

82-5174
OJS Electrosvyaz Rostov Region

Russia

82-4740
OJS Ukrnafta

Ukraine

82-4859
OJSC Dniproenergo

Ukraine

82-4844
OJSC Electrosvyaz of Novosibirsk Region

Russia

82-5199
OJSC Electrosvyaz of Primorsky Region

Russia

82-5200
OJSC Kubanelectrosvyaz

Russia

82-4721
OJSC Petersburg Telephone Network

Russia

82-5197
Old Mutual plc

United Kingdom

82-4974
Olivetti S.p.A.

Italy

82-5181
Omega Projects Co. Ltd.

Canada

82-5030
One Steel Ltd.

Australia

82-5103
Onfem Holdings Ltd.

Bermuda

82-3735
OPP Petroquimica S.A.

Brazil

82-4287
Orange S.A.

France

82-5168
Orbis S.A.

Poland

82-5025
Oriole Systems Inc.

Canada

82-5137
Osterreichische Elektrizitatswirtschafts

Austria

82-4381
Pacific Andes Int'l Holdings Ltd.

Bermuda

82-4031
Pacific Stratus Ventures Ltd.

Canada

82-5158
Pacific Topaz Resources Ltd.

Canada

82-1285
Pacmin Mining Corp. Ltd.

Australia

82-4550
Panafon Hellenic Telecommunications

Greece

82-4969
Paperlinx Ltd.

Australia

82-5061
Paranapanema S.A.

Brazil

82-5083
Paul Y ITC Construction Holdings Ltd.

Hong Kong

82-4217
Pearl Oriental Cyberforce Ltd.

Bermuda

82-4350
Perfect Fry Corp.

Canada

82-1609
Pernod Ricard S.A.

France

82-3361
Pharmexa A.S.

Denmark

82-5196
Phoenix Canada Oil Co. Ltd.

Canada

82-3936
Pinault Printemps Redoute

France

82-5179
Pinetree Capital Corp.

Canada

82-2759
PixelNet AG

Germany

82-5236
Poineer International Ltd.

Australia

82-2701
Polski Koncern Naftowy

Poland

82-5036
Power Corp. of Canada

Canada

82-137
Power Financial Corp.

Canada

82-1716
Prana Biotechnology Ltd.

Australia

82-5122
Prokom Software S.A.

Poland

82-4700
Promatek Industries Ltd.

Canada

82-1351
Promise Co. Ltd.

Japan

82-4837
Promotora de Informaciones

Spain

82-5213
Provimi

France

82-5212
PSP Swiss Property AG

Switzerland

82-5052
PT Multimedia Servicos de Telecommunicacoes

Portugal

82-5059
PTT Exploration & Production plc

Thailand

82-3827
Puma AG Rudolf Dassler Sport

Germany

82-4369
Q P Corporation

Japan

82-4750
Quantas Airways

Australia

82-4130
Rabobank Nederland

Netherlands

82-5010
Radio Gaucha S.A.

Brazil

82-4341
Raffles Medical Group

Singapore

82-4926
RAO Gazprom

Russia

82-4670
RAO Unified Energy Systems

Russia

82-4077
Raptor Capital Corporation

Canada

82-4599
Raytec Capital Corp.

Canada

82-3553
RBS Participacoes S.A.

Brazil

82-4338
RBS TV de Florianopolis S.A.

Brazil

82-4340
Redmond Ventures Corp.

Canada

82-842
Rembrandt S.A. Ltd.

South Africa

82-5106
Rentokil Group plc

United Kingdom

82-3806
Resorts World Berhad

Malaysia

82-3229
Rhodia-Ster S.A.

Brazil

82-3942
Rich Minerals Corp.

Canada

82-2832
Roadshow Holdings Ltd.

Bermuda

82-5208
Roche Holding Ltd.

Switzerland

82-3315
Rock Resources Inc.

Canada

82-4504
Rolls-Royce plc

United Kingdom

82-2821
Romios Gold Resources

Canada

82-5093
Rosneftegazstroy

Russia

82-4597
RWE AG

Germany

82-4018
S Oil Corp.

Korea

82-34630
S&T System Integration Technology

Austria

82-34634
S.A. Fabrica de Productos Alimenticios

Brazil

82-4870
Sage Group Ltd.

South Africa

82-4241
Sahaviriya Steel Industries plc

Thailand

82-5008
SAIA-Burgess Electronics

Switzerland

82-4810
Sainsbury J. plc

United Kingdom

82-913
Saipem S.p.A.

Italy

82-4776
Sakura Bank Ltd.

Japan

82-3055
Sammy Corporation

Japan

82-5227
Sam's Seafood Holdings Ltd.

Australia

82-34648
Samsung Electronics Co. Ltd.

Korea

82-3109
Sancor Cooperativas Unidas Ltd.

Argentina

82-4476
Sandvik AB

Sweden

82-1463
Santos Ltd.

Australia

82-34
Sanwa Bank Ltd.

Japan

82-4711
Sanyo Electric Co.

Japan

82-264
Saskatchawan Wheat Pool

Canada

82-5037
Sasol Ltd.

South Africa

82-631
Scandanavia Online A.B.

Sweden

82-5178
Schwartz Pharma AG

Germany

82-34641
Sekisui House Ltd.

Japan

82-5129
Sembcorp Industries Ltd.

Singapore

82-5109
Sennen Resources

Canada

82-2238
Shanghai Industrial Holdings Ltd.

China

82-5160
Shangra La Asia Ltd.

Bermuda

82-5006
Sharp Corp.

Japan

82-1116
Shinawata Satellite Public Co. Ltd.

Thailand

82-4527
Shiseido Company Ltd.

Japan

82-3311
Shun Tak Holdings

Hong Kong

82-3357
SIA Engineering Co. Ltd.

Singapore

82-5123
Siam Commercial Bank Public Co. Ltd.

Thailand

82-4345
Sigma AB

Sweden

82-5228
Silverarrow Explorations Inc.

Canada

82-2945
Sime Darby Berhad

Malaysia

82-4968
Simsmetal Ltd.

Australia

82-3838
Singapore Airport Terminal Services Ltd.

Singapore

82-5117
Singapore Telecommunications Ltd.

Singapore

82-3622
Singer N.V.

Netherlands

82-34635
Skandia Insurance Co. Ltd.

Sweden

82-5079
Sky Perfect Communications

Japan

82-5113
Slovnaft A.S.

Russia

82-3721
Smartone Telecommunications

Bermuda

82-5114
Smith Howard Ltd.

Australia

82-4538
Societe Generale

France

82-3501
Sogecable S.A.

Spain

82-4981
Sons of Gwalia N.L.

Australia

82-1039
South China Morning Post

Hong Kong

82-3327
Southcorp Holdings Ltd.

Australia

82-2692
Southern Pacific Petroleum N.L.

Australia

82-353
St. Dupont S.A.

France

82-4552
St. Jude Resources Ltd.

Canada

82-4014
Standard Chartered plc

United Kingdom

82-5188
Starlight International Holdings Ltd.

Bermuda

82-3594
Starrex Mining Corp.

Canada

82-3755
State Bank of India

India

82-4524
Statoil den Norske Stats Oljeselskap AS

Norway

82-3444
Stina Resources Ltd.

Canada

82-2062
Stratabound Minerals Corp.

Canada

82-3284
Strategic Technologies Inc.

Canada

82-1548
Studsvisk AB

Sweden

82-5172
Sumitomo Minerals Corp.

Japan

82-3507
Sumitomo Mitsui Banking Corp.

Japan

82-4395
Sumitomo Trust & Banking Co. Ltd.

Japan

82-4617
Sun Hung Kai Properties Ltd.

Hong Kong

82-1755
Svenka Cellulosa Aktiebologot

Sweden

82-763
Svyazinform of Samara

Russia

82-4889
Swire Pacific Ltd.

Hong Kong

82-2184
Swiss Reinsurance Co.

Switzerland

82-4248
Synex International Inc.

Canada

82-862
Tabcorp Holdings Ltd.

Australia

82-3841
Tai Cheung Holdings Ltd.

Bermuda

82-3528
Taylor Nelson AGB plc

United Kingdom

82-4668
Technovision Systems

Canada

82-5069
Telefonica Data Brasil Holding

Brazil

82-5151
Telefonica Data Peru Holding S.A.A.

Peru

82-34646
Telefonica Moviles Peru Holding S.A.A.

Peru

82-34645
Telepizza

Spain

82-5001
Televisao Gaucha S.A.

Brazil

82-4339
Tennyson Networks Ltd.

Australia

82-5138
TFS

Switzerland

82-5095
Thai Telephone and Telecommunications

Thailand

82-3744
THUS Group plc

United Kingdom

82-34650
Timebeat Com Enterprises Inc.

Canada

82-2622
TNR Resources Ltd.

Canada

82-4434
Tofas Turk Otomobil Fabrikasi AS

Turkey

82-3699
Tokai Bank Ltd.

Japan

82-4811
Tomorrow International Holdings Ltd.

Bermuda

82-4256
T-Online International AG

Germany

82-5125
Toyobo Co.

Japan

82-1172
Toyoda Automatic Loom Works

Japan

82-5112
Toys "R" Us Japan Ltd.

Japan

82-5073
Tradehold Ltd.

South Africa

82-5238
Transportadora de Gas del Norte S.A.

Argentina

82-3845
Trio Gold Corp.

Canada

82-2127
Truly International Holdings

Cayman Islands

82-3700
Trust Company of Australia Ltd.

Australia

82-1443
Tsingtao Brewery Company Ltd.

China

82-4021
Tullow Oil plc

United Kingdom

82-5202
Tyumen Air Company

Russia

82-4789
UJF Holdings Inc.

Japan

82-5169
Unaxis AG

Switzerland

82-34643
UNI President Enterprises Co.

Taiwan

82-3424
Union Miniere S.A.

Belgium

82-3876
United Bank for Africa plc

Nigeria

82-4804
United Media Ltd.

Canada

82-3859
USA Video Interactive Corp.

Canada

82-1601
Usinas Siderurgicas de Minas Gerais S.A.

Brazil

82-3902
Valeo S.A.

France

82-3668
Valerie Gold Resources Ltd.

Canada

82-3339
Vanguard Oil Corp.

Canada

82-5148
Vedior N.V.

Netherlands

82-4654
Velcro Industries. N.V.

Neth. Ant.

82-145
Venfin Ltd.

South Africa

82-3760
Veos plc

United Kingdom

82-5220
Viceroy Resource Corp.

Canada

82-1193
Viktor Lenac Shipyard D.D. Rijeka

Croatia

82-5219
Village Roadshow Ltd.

Australia

82-4513
Vinci

France

82-4781
Virotec International Ltd.

Australia

82-5090
Vodafone Telecel Comunicacoe Pessoais S.A.

Portugal

82-4528
Vodatel Networks Holdings Ltd.

Bermuda

82-5146
Voyager Financial News.com

United Kingdom

82-5141
Voyagerit.com plc

United Kingdom

82-5140
VRX Worldwide Inc.

Canada

82-4669
Vtech Holdings Ltd.

Bermuda

82-3565
Walmart de Mexico S.A. de C.V.

Mexico

82-4609
Wanadoo

France

82-5150
Western Pinnacle Mining Ltd.

Canada

82-2418
Westone Ventures Inc.

Canada

82-4890
Wienerberger Baustoffindustrie AG

Austria

82-4316
Windarra Minerals Ltd.

Canada

82-561
Wing Tai Holdings Ltd.

Singapore

82-4632
Woodside Petroleum Ltd.

Australia

82-2280
Wrightson Ltd.

New Zealand

82-3646
X-Cal Resources Ltd.

Canada

82-1655
Yaroslavsky OJS Company of Energy & Electric.

Russia

82-5144
Yeebo International Holdings Ltd.

Bermuda

82-3869
Zero Hora-Editora Jornalistica S.A.

Brazil

82-4337
Zhejiang Expressway Co. Ltd.

China

82-34629
Zhejiang Southeast Electric Power Co. Ltd.

China

82-34633