Notice to Creditors to Prove Debts or Claims In the matter of the Companies Act 1955, and in the matter of Procter & Gamble New Zealand Limited (in liquidation): Notice is hereby given that the undersigned, the liquidator of Procter & Gamble New Zealand Limited (in liquidation), which is being wound up voluntarily, does hereby fix the 31st day of May 1994, as the day on or before which the creditors of the company are to prove their debts or claims, and to establish any title they may have to priority under section 308 of the Companies Act 1955, or to be excluded from the benefit of any distribution made before the debts are proved or, as the case may be, from objecting to the distribution. Dated this 12th day of May 1994. P. R. PRESTON, Joint Liquidator. Address of Liquidator: Price Waterhouse, Chartered Accountants, P.O. Box 748, Auckland. Date of Liquidation: 2 May 1994.