ELIGIBILITY – APPENDIX 1 ______

Eligible Items Switzerland, , Belgium, Denmark, the Netherlands, Luxembourg, Bermuda, Costa Rica, Panama, Chile, El Salvador and Greece. Items can be drawn on any in the country.

The Caribbean. Items on most are accepted but please refer to Appendix (2) for specific details on eligible items.

United Kingdom, , , Singapore, Hong Kong and Germany. Items must be drawn on the eligible banks listed in Appendices (3), (4), (5), (6), (7), and (8) respectively.

Items Not Eligible The following items are not eligible for this service:-

ƒ with dates missing and/or incomplete information. ƒ Cheques not denominated in US$. ƒ Cheques payable outside the above noted countries [and if applicable, drawn on banks not listed in Appendices (2), (3), (4), (5), (6), (7), and (8)]. ƒ Cheques previously dishonoured and so marked on their face. ƒ Cheques with any attachments. ƒ Cheques that are either post dated or stale-dated (6 months). ƒ Travellers cheques. ƒ Postal money orders and items drawn on Post banks (unless listed on Appendices).

Ineligible items received in your Cash Letter will not be processed. These items will be deducted from the Cash Letter amount. The adjusted Cash Letter amount will be credited to your account with five banking day value.

While we make every effort to return ineligible items before processing, is not responsible for subsequent clearing of same or expenses that arise therefrom.

Please also note the general guidelines "Items Warranting Collection" on page 4.

ScotiaGlobal US$ Cash Letter Service (02/04) - Page 8

THE CARIBBEAN – APPENDIX 2 ______

List of Clearing Arrangements

I. Clean cheques issued in U.S. dollars DRAWN ON ANY BANK in the following countries:

ƒ Bahamas ƒ St. Croix USVI ƒ Barbados ƒ St. Maarten ƒ BVI Tortola ƒ St. Thomas, USVI ƒ Haiti ƒ Turks & Caicos ƒ Puerto Rico

II. Clean cheques issued in U.S. dollars DRAWN ON SCOTIABANK BRANCHES, AFFILIATES, AND SUBSIDIARIES ONLY in the following countries:

ƒ Anguilla ƒ St. Kitts & Nevis ƒ Antigua ƒ St. Lucia ƒ Dominica ƒ St. Vincent ƒ Guyana ƒ Trinidad & Tobago

III. GRAND CAYMAN - Clean cheques issued in U.S. dollars DRAWN ON the following banks:

ƒ Bank of America Trust & Banking Corporation (Cayman) Ltd. ƒ Bank of Butterfield International Bank (Cayman) Ltd. ƒ Cayman National Bank ƒ First Caribbean International Bank ƒ Fidelity Bank (Cayman) Limited ƒ Fortis Bank (Cayman) Ltd. ƒ NCB (Cayman) Limited ƒ Royal Bank of Canada ƒ Scotiabank & Trust (Cayman) Ltd.

[Eligible items, as above should be listed on one Cash Letter].

ScotiaGlobal US$ Cash Letter Service (01/07) – Page 9

UNITED KINGDOM – APPENDIX 3 ______

List Of Clearing Banks ƒ Bank of Scotland ƒ Den ƒ Bank PLC ƒ EFG AE ƒ Coutts & Co ƒ Ergobank S.A. ƒ Lloyds TSB Bank Plc ƒ Erste Bank der Oesterreichischen Sparkassen AG ƒ HSBC Bank plc ƒ FIBI Bank (UK) Plc ƒ National Westminster Bank Plc ƒ Fortis Bank ƒ The Group ƒ Fuji Bank Ltd (The) ƒ ABC International Bank plc ƒ Ghana International Bank PLC ƒ Adam & Company PLC ƒ Girobank plc ƒ plc ƒ Hamburgische Landesbank Girozentrale ƒ London Ltd. ƒ Hanil Bank ƒ Australia & New Zealand Banking Group Ltd ƒ Hoare (C) & Co. ƒ BSI - Banca della Svizzera Italiana ƒ HSBC CCF ƒ Banco do Brasil S.A. ƒ HSBC Republic (UK) Limited ƒ Bangkok Bank PCL ƒ ING Bank NV ƒ Bankboston NA ƒ Leopold Joseph & Sons Ltd ƒ Bank Brussels Lambert ƒ Mellon Ltd ƒ Bank Handlowy w Warszawie, SA ƒ Morgan Grenfell Limited ƒ Bank Leumi (UK) PLC ƒ National Bank of Egypt International S.A. ƒ Bank of America National Trust & Savings Association ƒ , S.A. ƒ (The) ƒ Nedcor Bank Limited ƒ Bank of New York (The) ƒ Northern Trust Company (The) ƒ Bank One NA ƒ ƒ Banque Nationale de Paris plc ƒ Riggs Bank Europe Ltd. ƒ Barclays Private Bank Limited ƒ Riyad Bank ƒ Bayerische Hypo-Und Vereinsbank AG ƒ Société Générale ƒ BFG Bank AG ƒ Standard Chartered Bank ƒ British Arab Commercial Bank Ltd ƒ Svenska ƒ Charterhouse Bank Limited ƒ Swiss Bank Corporation ƒ Chase Manhattan Bank, N.A.(The) ƒ Turkiye Cumhuriyeti Ziraat Bankasi ƒ N.A. ƒ Union Bank of Nigeria Limited PLC ƒ Clydesdale Bank PLC ƒ United Overseas Bank Limited ƒ Co-operative Bank plc (The Cooperative Bank) ƒ Wachovia Bank ƒ Crédit Lyonnais ƒ Zambia National Commercial Bank Ltd

Updates will be advised by Scotiabank as required.

ScotiaGlobal US$ Cash Letter Service (11/06) - Page 10

SPAIN – APPENDIX 4 ______

List of Clearing Banks ƒ Altae Banco ƒ Caixa de Aforros de Vigo, Ourense e Pontevedra ƒ Banca March ƒ Caja de Ahorros de Asturias ƒ Banco Atlantico ƒ Caja de Ahorros de Avila ƒ Banco BSN Banif ƒ Caja de Ahorros de Castilla la Mancha ƒ Banco Vizcaya Argentaria ƒ Caja de Ahorros de Galicia ƒ Banco Cooperativo Español ƒ Caja de Ahorros de la Immaculada de Aragon ƒ Banco de Andalucia ƒ Caja de Ahorros de la Rioja ƒ Banco de Asturias ƒ Caja de Ahorros de Pollença ƒ Banco de Castilla ƒ Caja de Ahorros de Santander y Cantabria ƒ Banco de Credito Balear ƒ Caja de Ahorros de Murcia ƒ Banco de España ƒ Caja de Ahorros de Valencia, Catellon y Alicante (BANCAJA) ƒ Banco de Europa ƒ Caja de Ahorros de Vitoria y Alava ƒ Banco de Galicia ƒ Caja de Ahorros del Mediterraneo ƒ Banco de Murcia ƒ Caja de Ahorros Municipal de Burgos ƒ Banco de la Pequeña y Mediana Empresa ƒ Caja de Ahorro Provincial de Guadalajara ƒ Banco de Sabadell ƒ Caja de Ahorros y M. P. de Cordoba (Caja Sur) ƒ Banco de Valencia ƒ Caja de Ahorros y M.P. de Las Baleares ƒ Banco de Vasconia ƒ Caja de Ahorros y M.P. de Madrid ƒ Banco Español de Crédito ƒ Caja de Ahorros y. M.P. de Navarra ƒ Banco Espirito Santo ƒ Caja de Ahorros y. M.P. de Ontinyent ƒ Banco Etcheverria ƒ Caja de Ahorros y M.P. de Segovia ƒ Banco Halifax Hispania ƒ Caja de Ahorros y M.P. del C.C.O. de Burgos ƒ Banco Herrero ƒ Caja de Ahorros y M.P. Guipuzkoa y S. Sebastian ƒ Banco Inversion ƒ Caja de Ahorros y Pensiones de Barcelona (La Caixa) ƒ Banco Pastor ƒ Caja de Ahorros y Prestamos de Carlet ƒ Banco Popular Español ƒ Caja de Ahorros San Fernando de Sevilla y Jerez ƒ Central Hispano ƒ Caja Duero (Salamanca y Soria) ƒ Banco Santander Central Hispano Investment ƒ Caja España de Inversiones ƒ Banco Urquijo ƒ Caja General de Ahorros de Canarias ƒ Banco Zaragozano ƒ Caja General de Ahorros de Granada ƒ ƒ Caja Insular de Ahorros de Canarias ƒ Banque Moracaine du Commerce Exterieur ƒ Caja Laboral Popular International ƒ Caja Rural Credicoop ƒ Barclays Bank ƒ Confederación Española de Cajas de Ahorros (C.E.C.A.) ƒ Bilbao Bizkaia ƒ M.P.Y. Caja General de Ahorros de Badajoz ƒ BNP Paribas España ƒ Monte de Piedad y Caja de Ahorros de Huelva y Sevilla ƒ BNP Paribas ƒ Unicaja (Malaga) ƒ Caixa d’Estalvis Catalunya ƒ Citibank España S.A ƒ Caixa d’Estalvis Comarcal de Manlleu ƒ Chase Manhattan Bank ƒ Caixa d’Estalvis Laietana ƒ Chase Manhattan Bank CMB, SA ƒ Caixa d’Estalvis de Girona ƒ S.A.E. ƒ Caixa d’Estalvis de Manresa ƒ Fortis Bank ƒ Caixa d’Estalvis del Penedes ƒ Lloyds TSB Bank PLC ƒ Caixa d’Estalvis de Sabadell ƒ Sabadell Banca Privada ƒ Caixa d’Estalvis de Terrassa ƒ The Bank of Tokyo-Mitsuibishi ƒ Caixa d’Estalvis de Tarragona

This list applies ONLY to items cleared on Spain. Updates will be advised by Scotiabank as required.

ScotiaGlobal US$ Cash Letter Service (06/02) - Page 11

MEXICO – APPENDIX 5 ______

List of Clearing Banks MICR CODE* ƒ ABN Amro S.A. 102 ƒ American Express Bank Mexico, S.A. 103 ƒ Banamex, S.A. 002 ƒ Banca Afirme, S.A. 062 ƒ Banca Mifel, S.A. 042 ƒ Banco Autofín México, S.A. 128 ƒ , S.A. 127 ƒ Banco de Boston, S.A. (Bankboston) 107 ƒ Banco de México 001 ƒ Banco del Bajio, S.A. 030 ƒ Banco del Ejercito y Fuerza Aerea y Armada, S.N.C (Banjercito) 019 ƒ Banco Credit Suisse First Boston (México), S.A. 126 ƒ Banco , S.A. 036 ƒ Banco Interacciones, S.A. 037 ƒ Banco Invex, S.A. 059 ƒ Banco J.P. Morgan, S.A. 110 ƒ Banco Mercantil del Norte, S.A () 072 ƒ Banco Monex, S.A. 112 ƒ Banco Nacional de Comercio Exterior, S.N.C. 006 ƒ Banco Nacional de Crédito Rural, S.N.C. (Banrural) 149 ƒ Banco Nacional de Obras y Servicios Públicos, S.N.C. 009 ƒ Banco Nacional del Ahorro y Servicios Financieros S.N.C. 166 ƒ Banco Nacional del Ejército, Fuerza Aérea y Armada, S.N.C. 019 ƒ Banco Regional de Monterrey, S.A (Banregio) 058 ƒ Banco Santander, S.A 014 ƒ Bank of America 106 ƒ Bank of Tokyo – Mitsubishi México, S.A 108 ƒ Bank One Mexico, S.A. 114 ƒ Bansi 060 ƒ BBVA-Bancomer S.A. 012 ƒ Barclays Bank México, S.A. 129 ƒ Dresdner Bank México, S.A. 113 ƒ GBM Grupo Bursatil Mexicano, sa de cv Casa de Bolsa 601 ƒ GE Capital Bank, S.A. 022 ƒ HSBC México, sa 021 ƒ ING Bank (México), S.A. 116 ƒ Intercam 611 ƒ Ixe Banco, S.A 032 ƒ Masari, sa de cv Casa de Cambio 602 ƒ Monex Casa de Bolsa, sa de cv 600 ƒ Nacional Financiera, S.N.C. 135 ƒ Scotiabank Inverlat 044 ƒ Sociedad Hipotecaria Federal, S.N.C. 168 ƒ Tiber 607 ƒ Value, sa de cv Casa de Bolsa 605 ƒ Vector Casa de Bolsa, S.A. DE C.V. 608 * The MICR code represents the 10th through 12th digits of the number.

ScotiaGlobal US$ Cash Letter Service (07/07) – Page 12

SINGAPORE – APPENDIX 6 ______

List of Clearing Banks

ƒ ABN AMRO Bank ƒ Indian Bank ƒ ABSA Bank Ltd ƒ Industrial & Commercial Bank Ltd ƒ Agricultural ƒ Industrial & Commercial Bank of China Ltd ƒ American Express Bank ƒ JP Morgan ƒ Banca Monte Dei Paschi Di Siena Spa ƒ Keppel Tatlee Bank Ltd ƒ Bangkok Bank Public Co. Ltd ƒ Korea Exchange Bank ƒ Bank of America NT & SA ƒ Malayan Banking Berhad ƒ Bank of China ƒ Mizuho Corporate Bank ƒ ƒ Bank Finland Plc ƒ Bank of India ƒ Oversea-Chinese Banking Corporation ƒ Bank of Taiwan ƒ Overseas Union Bank Ltd ƒ Bank of Tokyo-Mitsubishi Ltd, The ƒ PT Bank Mandiri (Persero) ƒ BNP Paribas ƒ PT Bank Negara Indonesia (Persero) TBK ƒ Chang Hwa Commercial Bank Ltd ƒ RHB Bank Berhad ƒ Chiao Tung Bank ƒ Skandinaviska Enskilda Banken AB ƒ Citibank N.A. ƒ Standard Chartered Bank ƒ Credit Agricole Indosuez ƒ Sumitomo Mitsui Banking Corporation ƒ Deutsche Bank AG ƒ The Bank of East Asia Ltd ƒ Development Bank of Singapore Ltd ƒ The Hongkong & Shanghai Banking Corp. ƒ Far Eastern Bank ƒ UCO Bank ƒ First Commercial Bank ƒ UFJ Bank Ltd ƒ Fleet National Bank ƒ Unicredito Italiano SpA ƒ Habib Bank Ltd ƒ Union de Banque Arabes et Francaises ƒ Hanvit Bank ƒ United Overseas Bank Ltd ƒ HL Bank ƒ Hua Nan Commercial Bank Ltd

ScotiaGlobal US$ Cash Letter Service (03/03) – Page 13

HONG KONG – APPENDIX 7______

List of Clearing Banks

ƒ ABN AMRO Bank N.V. ƒ Industrial and Commercial Bank of China (Asia) Limited ƒ American Express Bank Limited ƒ ING Bank N.V. ƒ Asia Commercial Bank Limited ƒ International Bank of Asia Ltd. ƒ Baden-Württembergische Bank Aktiengesellschaft ƒ Jardine Fleming Bank Limited ƒ Bangkok Bank Public Company Limited ƒ Jian Sing Bank Ltd. ƒ Bank of America (Asia) Limited ƒ KBC Bank N.V., Hong Kong Branch ƒ Bank of America, N.A. ƒ Liu Chong Hing Bank Limited ƒ Bank of China ƒ Malayan Banking Berhad (Maybank) ƒ Bank of Communications ƒ MEVAS Bank Limited ƒ Bank of India ƒ Mizuho Corporate Bank HK ƒ Bank of Taiwan ƒ Nanyang Commercial Bank, Ltd. ƒ Barclays Bank Plc. ƒ Overseas Trust Bank Limited ƒ Bayerische Landesbank Girozentrale ƒ Shanghai Commercial Bank Ltd. ƒ BNP Paribas ƒ Standard Chartered Bank ƒ Chang Hwa Commercial Bank, Ltd. ƒ State Bank of India ƒ Chekiang First Bank Ltd. ƒ Sumitomo Mitsui Banking Corporation ƒ China Construction Bank ƒ Tai Sang Bank Limited ƒ Chinatrust Commercial Bank, Ltd. ƒ Taiwan Business Bank HK Branch ƒ Chiyu Banking Corporation Ltd. ƒ The Agricultural Bank of China ƒ Citibank, N.A. ƒ The Asahi Bank, Ltd. ƒ CITIC Ka Wah Bank Limited ƒ The Bank of East Asia, Limited ƒ AG ƒ The Bank of New York ƒ Credit Agricole Indosuez ƒ The Bank of Tokyo-Mitsubishi, Ltd. ƒ Credit Lyonnais ƒ The Chase Manhattan Bank ƒ Dah Sing Bank, Ltd. ƒ The Development Bank of Singapore Ltd. ƒ Dao Heng Bank Ltd. ƒ The Hachijuni Bank, Ltd. ƒ DBS Kwong On Bank, Limited ƒ The Hongkong and Shanghai Banking Corporation Limited ƒ Deutsche Bank AG ƒ The Hongkong Chinese Bank, Limited ƒ DG BANK Deutsche Genossenschaftsbank AG ƒ The Industrial and Commercial Bank of China ƒ Equitable PCI Bank, Inc. ƒ UBS AG, Hong Kong ƒ Erste Bank der oesterreichischen Sparkassen AG ƒ UFJ Bank ƒ First Commercial Bank ƒ United Chinese Bank Ltd. ƒ Fortis Bank Asia HK ƒ United Overseas Bank Ltd. ƒ Fortis Bank, Hong Kong Branch ƒ Wing Hang Bank Ltd. ƒ Ltd. ƒ Wing Lung Bank Ltd. ƒ Hua Nan Commercial Bank, Ltd. ƒ Indian Overseas Bank

ScotiaGlobal US$ Cash Letter Service (01/03) – Page 14

GERMANY – APPENDIX 8 ______

List of Clearing Banks

ƒ Bayerische Hypo- und Vereinsbank ƒ Bayerische Landesbank ƒ Commerzbank ƒ Deutsche Bank ƒ DZ Bank (Deutsche Zentral–Genossenshaftsbank) ƒ Dresdner Bank ƒ Landesbank Baden-Württemberg ƒ Landesbank Hessen-Thüringen () ƒ Landesbank Saar (Saar LB) ƒ West LB ƒ All Sparkasse or Sparkassen (in various locations in Germany) ƒ All Volksbank and Raiffeisenbank branches (in various locations in Germany)

ScotiaGlobal US$ Cash Letter Service (09/06) – Page 15