Deloitte Touche Tohmatsu Notice of New Partners This notice appears as a matter of record. The following persons have joined the partnership effective 1 January 1996: Peter Leonard Boyle Andrew Graham Burgess Alexandra Glyn-Jones Keith Noel McArley Themis Pippos Peter Andrew Simmons Aloysius Teck Huat Teh. Notice of Partnership Retirements This notice appears as a matter of record. The following persons have retired from the partnership effective 31 December 1995: Don Leroy Francis Alan Craig Garner Warwick Harvey Dougal Fraser McLean Richard Stephen Pitchforth Raymond John Barry West John Maurice Wilson. JOHN C. HAGEN, Executive Chairman.