36PU Elan Inst Nts40

    E.L.A.N. Ld

As Agent Bank, please be advised of the following rate determined on:06-Aug-2004

Issue               : E.L.A.N. Limited - Series 2002-04
                      EUR 25,000,000 Secured FRN Due 10 Nov 2006
ISIN Number         : XS0142971893
Common Code /       : 14297189
144A ISIN           
Issue Nomin     EUR : 25,000,000.00
Period              : 10-Aug-2004 to  10-Nov-2004       Payment Date 10-Nov-2004
Number of Days      : 92
Rate                : 2.465
Denomination    EU  : 10,000.00      

Amount Payable 
per Denomination    : 62.99      

Institutional       Telephone   44(0) 1202 34 1286
Trust Services      Facsimile   44(0) 1202 34 7438

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