EFTA01505278

09 JPMorgan Chase Bank 2002 345 Park Avenue, New York, NY 10154-1002 Account Numbe FINANCIAL TRUST COMPANY INC Asset Account Portfolio September 01, 2002 - September 30. 2002 Outstanding Foreign Exchange Contracts Net Currency Exposure Summary Swiss Franc Norwegian Krone U S Dollar VMs In Currency 44,807,000.00 77,000,000.00 - 40,689,804.28 JPMorgan Private Bank Page 13 of 36 Gain/Loss Summary Total Unrealized Open Total Unrealized Gain/Loss Value in USO 99,853.14 99,853.14 Foreign Exchange Contracts Sertlernent Trade Date Date Currency Amount Canner Currency COUMW AMOUnt Contract Rate Current Marker Forward Rat* Markel Value Recervables USD Meter VMS Alyables USD UnteolaeCt Gamine USD SPECULATIVE SWISS FRANC - U S DOLLAR Sep. 23 02 Oct 24 02 CHF 44,807,000 00 USD - 30,439,538 04 1.472 1.471996 30,439,822.50 30,439,538.04 84 46 NORWEGIAN KRONE - U S DOLLAR Sep. 23 02 Oct 24 02 NOK 77,000,000 00 USD - 10,250,266.24 7.512 7.439588 10,350,034.92 10,250,288.24 99,768 68 Total Foreign Exchange Contracts 40,789,657.42 40,689,804.28 99,853.14 Confidential Treatment Requested by JPMorgan Chase CONFIDENTIAL JPM-SDNY-00030258 SDNY_GM_00299456 EFTA01505278