
                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 1


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


SOP ACCOUNT: UGR 12 A3A
                     001  UGR  5001-100  A3A  300.0000% (          455,588.69)

                                                        ---------------------
                                                        (          455,588.69)
                                                        ---------------------



SOP ACCOUNT: UGR 12 A3C
                     001  UGR  5001-100  A3C  100.0000% (           19,210.00)

                                                        ---------------------
                                                        (           19,210.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 A3X
                     001  UGR  5001-100  A3X  100.0000% (              320.00)

                                                        ---------------------
                                                        (              320.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 A4A
                     001  UGR  5001-100  A4A  400.0000% (          443,128.03)

                                                        ---------------------
                                                        (          443,128.03)
                                                        ---------------------



SOP ACCOUNT: UGR 12 A4X
                     001  UGR  5001-100  A4X  300.0000% (           20,421.00)

                                                        ---------------------
                                                        (           20,421.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 A5A
                     001  UGR  5001-100  A5A  ********% (          929,227.98)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 2


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (          929,227.98)
                                                        ---------------------



SOP ACCOUNT: UGR 12 A5X
                     001  UGR  5001-100  A5X  300.0000% (           35,532.00)

                                                        ---------------------
                                                        (           35,532.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 B2A
                     001  UGR  5001-100  B2A  300.0000% (           29,708.60)

                                                        ---------------------
                                                        (           29,708.60)
                                                        ---------------------



SOP ACCOUNT: UGR 12 B2X
                     001  UGR  5001-100  B2X  100.0000% (              556.00)

                                                        ---------------------
                                                        (              556.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 B3A
                     001  UGR  5001-100  B3A  300.0000% (           22,275.30)

                                                        ---------------------
                                                        (           22,275.30)
                                                        ---------------------



SOP ACCOUNT: UGR 12 B3X
                     001  UGR  5001-100  B3X  100.0000% (            4,504.00)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 3


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (            4,504.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 B4A
                     001  UGR  5001-100  B4A  200.0000% (          106,077.10)

                                                        ---------------------
                                                        (          106,077.10)
                                                        ---------------------



SOP ACCOUNT: UGR 12 B4X
                     001  UGR  5001-100  B4X  100.0000% (              128.00)

                                                        ---------------------
                                                        (              128.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C2A
                     001  UGR  5001-100  C2A  500.0000% (          331,968.25)

                                                        ---------------------
                                                        (          331,968.25)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C2C
                     001  UGR  5001-100  C2C  200.0000% (           13,739.01)

                                                        ---------------------
                                                        (           13,739.01)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C2X
                     001  UGR  5001-100  C2X  100.0000% (              139.00)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 4


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (              139.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C3A
                     001  UGR  5001-100  C3A  300.0000% (          224,154.54)

                                                        ---------------------
                                                        (          224,154.54)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C3X
                     001  UGR  5001-100  C3X  100.0000% (               94.00)

                                                        ---------------------
                                                        (               94.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C4A
                     001  UGR  5001-100  C4A  500.0000% (          213,925.47)

                                                        ---------------------
                                                        (          213,925.47)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C4X
                     001  UGR  5001-100  C4X  100.0000% (            1,388.00)

                                                        ---------------------
                                                        (            1,388.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C5A
                     001  UGR  5001-100  C5A  300.0000% (          290,487.43)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 5


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (          290,487.43)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C6A
                     001  UGR  5001-100  C6A  800.0000% (        2,507,831.07)

                                                        ---------------------
                                                        (        2,507,831.07)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C6C
                     001  UGR  5001-100  C6C  100.0000% (            5,444.89)

                                                        ---------------------
                                                        (            5,444.89)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C6X
                     001  UGR  5001-100  C6X  200.0000% (            7,317.00)

                                                        ---------------------
                                                        (            7,317.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C7A
                     001  UGR  5001-100  C7A  500.0000%            815,706.01

                                                        ---------------------
                                                                   815,706.01
                                                        ---------------------



SOP ACCOUNT: UGR 12 C7C
                     001  UGR  5001-100  C7C  100.0000% (            8,099.00)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 6


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (            8,099.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 C7X
                     001  UGR  5001-100  C7X  200.0000%              2,667.38

                                                        ---------------------
                                                                     2,667.38
                                                        ---------------------



SOP ACCOUNT: UGR 12 D2A
                     001  UGR  5001-100  D2A  200.0000% (          253,607.00)

                                                        ---------------------
                                                        (          253,607.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 D2C
                     001  UGR  5001-100  D2C  100.0000% (              204.00)

                                                        ---------------------
                                                        (              204.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 D2X
                     001  UGR  5001-100  D2X  100.0000% (              945.00)

                                                        ---------------------
                                                        (              945.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 D4A
                     001  UGR  5001-100  D4A  100.0000% (            1,440.64)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 7


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (            1,440.64)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E2A
                     001  UGR  5001-100  E2A  200.0000% (        1,252,597.46)

                                                        ---------------------
                                                        (        1,252,597.46)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E3A
                     001  UGR  5001-100  E3A  200.0000% (           82,307.26)

                                                        ---------------------
                                                        (           82,307.26)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E4A
                     001  UGR  5001-100  E4A  300.0000% (           93,578.37)

                                                        ---------------------
                                                        (           93,578.37)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E4C
                     001  UGR  5001-100  E4C  100.0000% (              287.57)

                                                        ---------------------
                                                        (              287.57)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E5A
                     001  UGR  5001-100  E5A  600.0000% (          601,155.69)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 8


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (          601,155.69)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E5C
                     001  UGR  5001-100  E5C  300.0000% (          115,809.57)

                                                        ---------------------
                                                        (          115,809.57)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E5D
                     001  UGR  5001-100  E5D  200.0000% (          151,010.00)

                                                        ---------------------
                                                        (          151,010.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E5X
                     001  UGR  5001-100  E5X  100.0000% (              119.00)

                                                        ---------------------
                                                        (              119.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E6A
                     001  UGR  5001-100  E6A  400.0000% (          107,651.00)

                                                        ---------------------
                                                        (          107,651.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E8A
                     001  UGR  5001-100  E8A  500.0000% (           43,024.86)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 9


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (           43,024.86)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E8C
                     001  UGR  5001-100  E8C  100.0000% (              160.82)

                                                        ---------------------
                                                        (              160.82)
                                                        ---------------------



SOP ACCOUNT: UGR 12 E9A
                     001  UGR  5001-100  E9A  400.0000% (          241,822.11)

                                                        ---------------------
                                                        (          241,822.11)
                                                        ---------------------



SOP ACCOUNT: UGR 12 F1A
                     001  UGR  5001-100  F1A  200.0000% (          385,672.97)

                                                        ---------------------
                                                        (          385,672.97)
                                                        ---------------------



SOP ACCOUNT: UGR 12 G2A
                     001  UGR  5001-100  G2A  800.0000% (        3,472,791.50)
                     001  UGR  5008-007  G2A  100.0000% (          908,135.00)

                                                        ---------------------
                                                        (        4,380,926.50)
                                                        ---------------------



SOP ACCOUNT: UGR 12 G2X
                     001  UGR  5001-100  G2X  300.0000% (          312,978.00)
                     001  UGR  5008-007  G2X  100.0000% (            8,050.00)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 10


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (          321,028.00)
                                                        ---------------------



SOP ACCOUNT: UGR 12 G7A
                     001  UGR  5001-100  G7A  500.0000% (          281,090.29)

                                                        ---------------------
                                                        (          281,090.29)
                                                        ---------------------



SOP ACCOUNT: UGR 12 G9A
                     001  UGR  5001-100  G9A  900.0000%          6,860,577.28
                     001  UGR  5008-007  G9A  100.0000% (        1,198,710.35)

                                                        ---------------------
                                                                 5,661,866.93
                                                        ---------------------



SOP ACCOUNT: UGR 12 G9C
                     001  UGR  5001-100  G9C  300.0000% (           42,511.00)
                     001  UGR  5008-007  G9C  100.0000% (            2,553.19)

                                                        ---------------------
                                                        (           45,064.19)
                                                        ---------------------



SOP ACCOUNT: UGR 12 G9D
                     001  UGR  5001-100  G9D  100.0000%            119,780.00

                                                        ---------------------
                                                                   119,780.00
                                                        ---------------------



SOP ACCOUNT: UGR 12 G9X
                     001  UGR  5001-100  G9X  200.0000%            188,705.00

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 11


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                   188,705.00
                                                        ---------------------



SOP ACCOUNT: UGR 13 277
                     001  UGR  5201-100  277  100.0000%              2,002.73

                                                        ---------------------
                                                                     2,002.73
                                                        ---------------------



SOP ACCOUNT: UGR 13 A3A
                     001  UGR  5201-100  A3A  100.0000%            103,662.37

                                                        ---------------------
                                                                   103,662.37
                                                        ---------------------



SOP ACCOUNT: UGR 13 A3C
                     001  UGR  5201-100  A3C  100.0000%             15,720.00

                                                        ---------------------
                                                                    15,720.00
                                                        ---------------------



SOP ACCOUNT: UGR 13 A3X
                     001  UGR  5201-100  A3X  100.0000%                 82.50

                                                        ---------------------
                                                                        82.50
                                                        ---------------------



SOP ACCOUNT: UGR 13 A4A
                     001  UGR  5201-100  A4A  100.0000%            129,156.20

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 12


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                   129,156.20
                                                        ---------------------



SOP ACCOUNT: UGR 13 A4X
                     001  UGR  5201-100  A4X  100.0000%              7,250.50

                                                        ---------------------
                                                                     7,250.50
                                                        ---------------------



SOP ACCOUNT: UGR 13 A5A
                     001  UGR  5201-100  A5A  100.0000%            254,568.74

                                                        ---------------------
                                                                   254,568.74
                                                        ---------------------



SOP ACCOUNT: UGR 13 A5X
                     001  UGR  5201-100  A5X  100.0000%             11,129.45

                                                        ---------------------
                                                                    11,129.45
                                                        ---------------------



SOP ACCOUNT: UGR 13 B2A
                     001  UGR  5201-100  B2A  100.0000%              8,572.36

                                                        ---------------------
                                                                     8,572.36
                                                        ---------------------



SOP ACCOUNT: UGR 13 B2X
                     001  UGR  5201-100  B2X  100.0000%                152.00

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 13


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                       152.00
                                                        ---------------------



SOP ACCOUNT: UGR 13 B3A
                     001  UGR  5201-100  B3A  100.0000%             11,344.05

                                                        ---------------------
                                                                    11,344.05
                                                        ---------------------



SOP ACCOUNT: UGR 13 B3X
                     001  UGR  5201-100  B3X  100.0000%                970.60

                                                        ---------------------
                                                                       970.60
                                                        ---------------------



SOP ACCOUNT: UGR 13 B4A
                     001  UGR  5201-100  B4A  100.0000%             48,909.11

                                                        ---------------------
                                                                    48,909.11
                                                        ---------------------



SOP ACCOUNT: UGR 13 B4X
                     001  UGR  5201-100  B4X  100.0000%                 33.00

                                                        ---------------------
                                                                        33.00
                                                        ---------------------



SOP ACCOUNT: UGR 13 C2A
                     001  UGR  5201-000  C2A  100.0000%             37,950.96
                     001  UGR  5201-100  C2A  100.0000%            213,543.22

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 14


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                   251,494.18
                                                        ---------------------



SOP ACCOUNT: UGR 13 C2C
                     001  UGR  5201-100  C2C  100.0000%              9,688.80

                                                        ---------------------
                                                                     9,688.80
                                                        ---------------------



SOP ACCOUNT: UGR 13 C2X
                     001  UGR  5201-100  C2X  100.0000%                 38.00

                                                        ---------------------
                                                                        38.00
                                                        ---------------------



SOP ACCOUNT: UGR 13 C3A
                     001  UGR  5201-100  C3A  100.0000%             74,851.64

                                                        ---------------------
                                                                    74,851.64
                                                        ---------------------



SOP ACCOUNT: UGR 13 C3X
                     001  UGR  5201-100  C3X  100.0000%                 40.87

                                                        ---------------------
                                                                        40.87
                                                        ---------------------



SOP ACCOUNT: UGR 13 C4A
                     001  UGR  5201-100  C4A  100.0000%             71,431.52

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 15


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                    71,431.52
                                                        ---------------------



SOP ACCOUNT: UGR 13 C4X
                     001  UGR  5201-100  C4X  100.0000%                742.00

                                                        ---------------------
                                                                       742.00
                                                        ---------------------



SOP ACCOUNT: UGR 13 C5A
                     001  UGR  5201-100  C5A  100.0000%             61,645.92

                                                        ---------------------
                                                                    61,645.92
                                                        ---------------------



SOP ACCOUNT: UGR 13 C6A
                     001  UGR  5201-100  C6A  100.0000%            519,657.23

                                                        ---------------------
                                                                   519,657.23
                                                        ---------------------



SOP ACCOUNT: UGR 13 C6C
                     001  UGR  5201-100  C6C  100.0000%              3,777.10

                                                        ---------------------
                                                                     3,777.10
                                                        ---------------------



SOP ACCOUNT: UGR 13 C6X
                     001  UGR  5201-100  C6X  100.0000%              3,701.05

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 16


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                     3,701.05
                                                        ---------------------



SOP ACCOUNT: UGR 13 C7A
                     001  UGR  5201-100  C7A  100.0000% (           64,720.40)

                                                        ---------------------
                                                        (           64,720.40)
                                                        ---------------------



SOP ACCOUNT: UGR 13 C7C
                     001  UGR  5201-100  C7C  100.0000%              6,660.08

                                                        ---------------------
                                                                     6,660.08
                                                        ---------------------



SOP ACCOUNT: UGR 13 C7X
                     001  UGR  5201-100  C7X  100.0000%                418.90

                                                        ---------------------
                                                                       418.90
                                                        ---------------------



SOP ACCOUNT: UGR 13 D2A
                     001  UGR  5201-100  D2A  100.0000%            100,756.05

                                                        ---------------------
                                                                   100,756.05
                                                        ---------------------



SOP ACCOUNT: UGR 13 D2C
                     001  UGR  5201-100  D2C  100.0000%                164.30

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 17


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                       164.30
                                                        ---------------------



SOP ACCOUNT: UGR 13 D2X
                     001  UGR  5201-100  D2X  100.0000%                497.25

                                                        ---------------------
                                                                       497.25
                                                        ---------------------



SOP ACCOUNT: UGR 13 D4A
                     001  UGR  5201-100  D4A  100.0000%                297.62

                                                        ---------------------
                                                                       297.62
                                                        ---------------------



SOP ACCOUNT: UGR 13 E2A
                     001  UGR  5201-100  E2A  100.0000%            298,308.88

                                                        ---------------------
                                                                   298,308.88
                                                        ---------------------



SOP ACCOUNT: UGR 13 E3A
                     001  UGR  5201-100  E3A  100.0000%             20,027.26

                                                        ---------------------
                                                                    20,027.26
                                                        ---------------------



SOP ACCOUNT: UGR 13 E4A
                     001  UGR  5201-100  E4A  100.0000%             34,389.84

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 18


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                    34,389.84
                                                        ---------------------



SOP ACCOUNT: UGR 13 E4C
                     001  UGR  5201-100  E4C  100.0000%                203.36

                                                        ---------------------
                                                                       203.36
                                                        ---------------------



SOP ACCOUNT: UGR 13 E5A
                     001  UGR  5201-100  E5A  100.0000%            150,672.41

                                                        ---------------------
                                                                   150,672.41
                                                        ---------------------



SOP ACCOUNT: UGR 13 E5C
                     001  UGR  5201-100  E5C  100.0000%             66,996.25

                                                        ---------------------
                                                                    66,996.25
                                                        ---------------------



SOP ACCOUNT: UGR 13 E5D
                     001  UGR  5201-100  E5D  100.0000%             52,854.32

                                                        ---------------------
                                                                    52,854.32
                                                        ---------------------



SOP ACCOUNT: UGR 13 E5X
                     001  UGR  5201-100  E5X  100.0000%                 23.28

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 19


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                        23.28
                                                        ---------------------



SOP ACCOUNT: UGR 13 E6A
                     001  UGR  5201-100  E6A  100.0000%             32,183.36

                                                        ---------------------
                                                                    32,183.36
                                                        ---------------------



SOP ACCOUNT: UGR 13 E8A
                     001  UGR  5201-100  E8A  100.0000%             23,223.97

                                                        ---------------------
                                                                    23,223.97
                                                        ---------------------



SOP ACCOUNT: UGR 13 E8C
                     001  UGR  5201-100  E8C  100.0000%                126.40

                                                        ---------------------
                                                                       126.40
                                                        ---------------------



SOP ACCOUNT: UGR 13 E9A
                     001  UGR  5201-100  E9A  100.0000%             93,880.79

                                                        ---------------------
                                                                    93,880.79
                                                        ---------------------



SOP ACCOUNT: UGR 13 F1A
                     001  UGR  5201-100  F1A  100.0000%            217,607.14

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 20


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                   217,607.14
                                                        ---------------------



SOP ACCOUNT: UGR 13 G2A
                     001  UGR  5201-000  G2A  100.0000%              2,017.91
                     001  UGR  5201-100  G2A  100.0000% (          869,004.74)

                                                        ---------------------
                                                        (          866,986.83)
                                                        ---------------------



SOP ACCOUNT: UGR 13 G2C
                     001  UGR  5201-100  G2C  100.0000% (           85,835.71)

                                                        ---------------------
                                                        (           85,835.71)
                                                        ---------------------



SOP ACCOUNT: UGR 13 G2D
                     001  UGR  5201-100  G2D  100.0000% (           17,381.77)

                                                        ---------------------
                                                        (           17,381.77)
                                                        ---------------------



SOP ACCOUNT: UGR 13 G2X
                     001  UGR  5201-100  G2X  100.0000%             77,690.33

                                                        ---------------------
                                                                    77,690.33
                                                        ---------------------



SOP ACCOUNT: UGR 13 G7A
                     001  UGR  5201-100  G7A  100.0000%            104,425.92

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 21


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                   104,425.92
                                                        ---------------------



SOP ACCOUNT: UGR 13 G9A
                     001  UGR  5201-100  G9A  100.0000%            330,893.06

                                                        ---------------------
                                                                   330,893.06
                                                        ---------------------



SOP ACCOUNT: UGR 13 G9C
                     001  UGR  5201-100  G9C  100.0000%                587.23

                                                        ---------------------
                                                                       587.23
                                                        ---------------------



SOP ACCOUNT: UGR 14 A3A
                     001  UGR  5001-001  A3A  300.0000%             52,331.50

                                                        ---------------------
                                                                    52,331.50
                                                        ---------------------



SOP ACCOUNT: UGR 14 A3C
                     001  UGR  5001-001  A3C  100.0000%              2,548.72

                                                        ---------------------
                                                                     2,548.72
                                                        ---------------------



SOP ACCOUNT: UGR 14 A3X
                     001  UGR  5001-001  A3X  100.0000%                 40.80

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 22


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                        40.80
                                                        ---------------------



SOP ACCOUNT: UGR 14 A4A
                     001  UGR  5001-001  A4A  400.0000%             66,190.96

                                                        ---------------------
                                                                    66,190.96
                                                        ---------------------



SOP ACCOUNT: UGR 14 A4X
                     001  UGR  5001-001  A4X  300.0000%              2,049.02

                                                        ---------------------
                                                                     2,049.02
                                                        ---------------------



SOP ACCOUNT: UGR 14 A5A
                     001  UGR  5001-001  A5A  ********%            107,792.23

                                                        ---------------------
                                                                   107,792.23
                                                        ---------------------



SOP ACCOUNT: UGR 14 A5X
                     001  UGR  5001-001  A5X  300.0000%              3,908.03

                                                        ---------------------
                                                                     3,908.03
                                                        ---------------------



SOP ACCOUNT: UGR 14 B2A
                     001  UGR  5001-001  B2A  300.0000%              1,709.34

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 23


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                     1,709.34
                                                        ---------------------



SOP ACCOUNT: UGR 14 B2X
                     001  UGR  5001-001  B2X  100.0000%                 70.37

                                                        ---------------------
                                                                        70.37
                                                        ---------------------



SOP ACCOUNT: UGR 14 B3A
                     001  UGR  5001-001  B3A  300.0000%              6,807.28

                                                        ---------------------
                                                                     6,807.28
                                                        ---------------------



SOP ACCOUNT: UGR 14 B3X
                     001  UGR  5001-001  B3X  100.0000%                462.82

                                                        ---------------------
                                                                       462.82
                                                        ---------------------



SOP ACCOUNT: UGR 14 B4A
                     001  UGR  5001-001  B4A  200.0000%             14,059.57

                                                        ---------------------
                                                                    14,059.57
                                                        ---------------------



SOP ACCOUNT: UGR 14 B4X
                     001  UGR  5001-001  B4X  100.0000%                 20.02

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 24


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                        20.02
                                                        ---------------------



SOP ACCOUNT: UGR 14 C2A
                     001  UGR  5001-001  C2A  500.0000%             54,771.91

                                                        ---------------------
                                                                    54,771.91
                                                        ---------------------



SOP ACCOUNT: UGR 14 C2C
                     001  UGR  5001-001  C2C  200.0000%              1,827.00

                                                        ---------------------
                                                                     1,827.00
                                                        ---------------------



SOP ACCOUNT: UGR 14 C2X
                     001  UGR  5001-001  C2X  100.0000%                 17.48

                                                        ---------------------
                                                                        17.48
                                                        ---------------------



SOP ACCOUNT: UGR 14 C3A
                     001  UGR  5001-001  C3A  300.0000%             31,526.97

                                                        ---------------------
                                                                    31,526.97
                                                        ---------------------



SOP ACCOUNT: UGR 14 C4A
                     001  UGR  5001-001  C4A  500.0000%             29,659.65

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 25


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                    29,659.65
                                                        ---------------------



SOP ACCOUNT: UGR 14 C4X
                     001  UGR  5001-001  C4X  100.0000%                132.13

                                                        ---------------------
                                                                       132.13
                                                        ---------------------



SOP ACCOUNT: UGR 14 C5A
                     001  UGR  5001-001  C5A  300.0000%             17,221.49

                                                        ---------------------
                                                                    17,221.49
                                                        ---------------------



SOP ACCOUNT: UGR 14 C6A
                     001  UGR  5001-001  C6A  800.0000%            266,996.48

                                                        ---------------------
                                                                   266,996.48
                                                        ---------------------



SOP ACCOUNT: UGR 14 C6C
                     001  UGR  5001-001  C6C  100.0000%                853.15

                                                        ---------------------
                                                                       853.15
                                                        ---------------------



SOP ACCOUNT: UGR 14 C6X
                     001  UGR  5001-001  C6X  200.0000%                972.52

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 26


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                       972.52
                                                        ---------------------



SOP ACCOUNT: UGR 14 C7A
                     001  UGR  5001-001  C7A  500.0000% (          112,074.79)

                                                        ---------------------
                                                        (          112,074.79)
                                                        ---------------------



SOP ACCOUNT: UGR 14 C7C
                     001  UGR  5001-001  C7C  100.0000%              1,002.64

                                                        ---------------------
                                                                     1,002.64
                                                        ---------------------



SOP ACCOUNT: UGR 14 C7X
                     001  UGR  5001-001  C7X  200.0000% (              603.89)

                                                        ---------------------
                                                        (              603.89)
                                                        ---------------------



SOP ACCOUNT: UGR 14 D2A
                     001  UGR  5001-001  D2A  200.0000%             31,349.71

                                                        ---------------------
                                                                    31,349.71
                                                        ---------------------



SOP ACCOUNT: UGR 14 D2C
                     001  UGR  5001-001  D2C  100.0000%                 27.07

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 27


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                        27.07
                                                        ---------------------



SOP ACCOUNT: UGR 14 D2X
                     001  UGR  5001-001  D2X  200.0000%                 97.05

                                                        ---------------------
                                                                        97.05
                                                        ---------------------



SOP ACCOUNT: UGR 14 D4A
                     001  UGR  5001-001  D4A  100.0000%                116.45

                                                        ---------------------
                                                                       116.45
                                                        ---------------------



SOP ACCOUNT: UGR 14 E2A
                     001  UGR  5001-001  E2A  300.0000%            128,948.53

                                                        ---------------------
                                                                   128,948.53
                                                        ---------------------



SOP ACCOUNT: UGR 14 E3A
                     001  UGR  5001-001  E3A  200.0000%              7,929.46

                                                        ---------------------
                                                                     7,929.46
                                                        ---------------------



SOP ACCOUNT: UGR 14 E4A
                     001  UGR  5001-001  E4A  300.0000%             15,866.70

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 28


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                    15,866.70
                                                        ---------------------



SOP ACCOUNT: UGR 14 E4C
                     001  UGR  5001-001  E4C  100.0000%                 21.08

                                                        ---------------------
                                                                        21.08
                                                        ---------------------



SOP ACCOUNT: UGR 14 E5A
                     001  UGR  5001-001  E5A  400.0000%             45,026.30

                                                        ---------------------
                                                                    45,026.30
                                                        ---------------------



SOP ACCOUNT: UGR 14 E5C
                     001  UGR  5001-001  E5C  300.0000%             13,308.60

                                                        ---------------------
                                                                    13,308.60
                                                        ---------------------



SOP ACCOUNT: UGR 14 E5D
                     001  UGR  5001-001  E5D  100.0000%              5,073.58

                                                        ---------------------
                                                                     5,073.58
                                                        ---------------------



SOP ACCOUNT: UGR 14 E5X
                     001  UGR  5001-001  E5X  100.0000%                 18.60

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 29


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                        18.60
                                                        ---------------------



SOP ACCOUNT: UGR 14 E6A
                     001  UGR  5001-001  E6A  400.0000%             11,825.17

                                                        ---------------------
                                                                    11,825.17
                                                        ---------------------



SOP ACCOUNT: UGR 14 E8A
                     001  UGR  5001-001  E8A  400.0000%              5,902.56

                                                        ---------------------
                                                                     5,902.56
                                                        ---------------------



SOP ACCOUNT: UGR 14 E8C
                     001  UGR  5001-001  E8C  100.0000%                 29.31

                                                        ---------------------
                                                                        29.31
                                                        ---------------------



SOP ACCOUNT: UGR 14 E9A
                     001  UGR  5001-001  E9A  400.0000%             35,129.61

                                                        ---------------------
                                                                    35,129.61
                                                        ---------------------



SOP ACCOUNT: UGR 14 E9C
                     001  UGR  5001-001  E9C  100.0000% (              105.99)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 30


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (              105.99)
                                                        ---------------------



SOP ACCOUNT: UGR 14 F1A
                     001  UGR  5001-001  F1A  200.0000%             51,492.75

                                                        ---------------------
                                                                    51,492.75
                                                        ---------------------



SOP ACCOUNT: UGR 14 G2A
                     001  UGR  5001-001  G2A  900.0000%            464,189.54

                                                        ---------------------
                                                                   464,189.54
                                                        ---------------------



SOP ACCOUNT: UGR 14 G2X
                     001  UGR  5001-001  G2X  300.0000%             35,861.20

                                                        ---------------------
                                                                    35,861.20
                                                        ---------------------



SOP ACCOUNT: UGR 14 G7A
                     001  UGR  5001-001  G7A  700.0000%             51,189.78

                                                        ---------------------
                                                                    51,189.78
                                                        ---------------------



SOP ACCOUNT: UGR 14 G7D
                     001  UGR  5001-001  G7D  100.0000%              9,424.69

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 31


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                     9,424.69
                                                        ---------------------



SOP ACCOUNT: UGR 14 G9A
                     001  UGR  5001-001  G9A  200.0000%              7,340.89

                                                        ---------------------
                                                                     7,340.89
                                                        ---------------------



SOP ACCOUNT: UGR 15 A3B
                     001  UGR  5001-180  A3B  500.0000% (          125,526.96)

                                                        ---------------------
                                                        (          125,526.96)
                                                        ---------------------



SOP ACCOUNT: UGR 15 A4B
                     001  UGR  5001-180  A4B  400.0000% (           55,370.36)

                                                        ---------------------
                                                        (           55,370.36)
                                                        ---------------------



SOP ACCOUNT: UGR 15 A5B
                     001  UGR  5001-180  A5B  ********% (          131,304.00)

                                                        ---------------------
                                                        (          131,304.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 B2B
                     001  UGR  5001-180  B2B  200.0000% (            3,985.00)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 32


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (            3,985.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 B3B
                     001  UGR  5001-180  B3B  300.0000% (            5,377.00)

                                                        ---------------------
                                                        (            5,377.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 B4B
                     001  UGR  5001-180  B4B  200.0000% (           19,560.00)

                                                        ---------------------
                                                        (           19,560.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 C2B
                     001  UGR  5001-180  C2B  200.0000% (           20,665.15)

                                                        ---------------------
                                                        (           20,665.15)
                                                        ---------------------



SOP ACCOUNT: UGR 15 C3B
                     001  UGR  5001-180  C3B  200.0000% (           16,202.00)

                                                        ---------------------
                                                        (           16,202.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 C4B
                     001  UGR  5001-180  C4B  700.0000% (          156,277.00)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 33


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (          156,277.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 C5B
                     001  UGR  5001-180  C5B  200.0000% (              685.00)

                                                        ---------------------
                                                        (              685.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 C6B
                     001  UGR  5001-180  C6B  ********% (          217,604.21)

                                                        ---------------------
                                                        (          217,604.21)
                                                        ---------------------



SOP ACCOUNT: UGR 15 C7B
                     001  UGR  5001-180  C7B  700.0000%            112,336.49

                                                        ---------------------
                                                                   112,336.49
                                                        ---------------------



SOP ACCOUNT: UGR 15 D2B
                     001  UGR  5001-180  D2B  300.0000% (           94,142.00)

                                                        ---------------------
                                                        (           94,142.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 D3B
                     001  UGR  5001-180  D3B  100.0000% (              210.00)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 34


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (              210.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 D4B
                     001  UGR  5001-180  D4B  100.0000% (            1,940.00)

                                                        ---------------------
                                                        (            1,940.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 E2B
                     001  UGR  5001-180  E2B  200.0000% (          210,897.00)

                                                        ---------------------
                                                        (          210,897.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 E3B
                     001  UGR  5001-180  E3B  300.0000% (            2,655.00)

                                                        ---------------------
                                                        (            2,655.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 E4B
                     001  UGR  5001-180  E4B  500.0000% (           45,715.00)

                                                        ---------------------
                                                        (           45,715.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 E5B
                     001  UGR  5001-180  E5B  900.0000% (          171,765.45)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 35


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (          171,765.45)
                                                        ---------------------



SOP ACCOUNT: UGR 15 E6B
                     001  UGR  5001-180  E6B  400.0000% (           17,732.00)

                                                        ---------------------
                                                        (           17,732.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 E8B
                     001  UGR  5001-180  E8B  300.0000% (           22,021.50)

                                                        ---------------------
                                                        (           22,021.50)
                                                        ---------------------



SOP ACCOUNT: UGR 15 E9B
                     001  UGR  5001-180  E9B  400.0000% (           42,221.00)

                                                        ---------------------
                                                        (           42,221.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 G2B
                     001  UGR  5001-180  G2B  700.0000% (        1,113,468.65)

                                                        ---------------------
                                                        (        1,113,468.65)
                                                        ---------------------



SOP ACCOUNT: UGR 15 G7B
                     001  UGR  5001-180  G7B  500.0000% (           32,585.00)

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 36


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                        (           32,585.00)
                                                        ---------------------



SOP ACCOUNT: UGR 15 G9B
                     001  UGR  5001-180  G9B  800.0000%            484,384.64

                                                        ---------------------
                                                                   484,384.64
                                                        ---------------------



SOP ACCOUNT: UGR 17 A3B
                     001  UGR  5001-005  A3B  300.0000%              1,691.14

                                                        ---------------------
                                                                     1,691.14
                                                        ---------------------



SOP ACCOUNT: UGR 17 A4B
                     001  UGR  5001-005  A4B  400.0000%                652.25

                                                        ---------------------
                                                                       652.25
                                                        ---------------------



SOP ACCOUNT: UGR 17 A5B
                     001  UGR  5001-005  A5B  500.0000%                720.72

                                                        ---------------------
                                                                       720.72
                                                        ---------------------



SOP ACCOUNT: UGR 17 B3B
                     001  UGR  5001-005  B3B  100.0000%                 58.43

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 37


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                        58.43
                                                        ---------------------



SOP ACCOUNT: UGR 17 B4B
                     001  UGR  5001-005  B4B  200.0000%                236.26

                                                        ---------------------
                                                                       236.26
                                                        ---------------------



SOP ACCOUNT: UGR 17 C2B
                     001  UGR  5001-005  C2B  100.0000%                124.61

                                                        ---------------------
                                                                       124.61
                                                        ---------------------



SOP ACCOUNT: UGR 17 C3B
                     001  UGR  5001-005  C3B  300.0000%                473.62

                                                        ---------------------
                                                                       473.62
                                                        ---------------------



SOP ACCOUNT: UGR 17 C4B
                     001  UGR  5001-005  C4B  700.0000%              1,014.70

                                                        ---------------------
                                                                     1,014.70
                                                        ---------------------



SOP ACCOUNT: UGR 17 C6B
                     001  UGR  5001-005  C6B  400.0000%              3,034.10

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 38


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                     3,034.10
                                                        ---------------------



SOP ACCOUNT: UGR 17 C7B
                     001  UGR  5001-005  C7B  400.0000% (            1,552.86)

                                                        ---------------------
                                                        (            1,552.86)
                                                        ---------------------



SOP ACCOUNT: UGR 17 D2B
                     001  UGR  5001-005  D2B  200.0000%              1,270.15

                                                        ---------------------
                                                                     1,270.15
                                                        ---------------------



SOP ACCOUNT: UGR 17 D4B
                     001  UGR  5001-005  D4B  100.0000%                545.04

                                                        ---------------------
                                                                       545.04
                                                        ---------------------



SOP ACCOUNT: UGR 17 E2B
                     001  UGR  5001-005  E2B  100.0000%              3,317.00

                                                        ---------------------
                                                                     3,317.00
                                                        ---------------------



SOP ACCOUNT: UGR 17 E4B
                     001  UGR  5001-005  E4B  200.0000%                529.83

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 39


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                       529.83
                                                        ---------------------



SOP ACCOUNT: UGR 17 E5B
                     001  UGR  5001-005  E5B  600.0000%              1,386.50

                                                        ---------------------
                                                                     1,386.50
                                                        ---------------------



SOP ACCOUNT: UGR 17 E6B
                     001  UGR  5001-005  E6B  300.0000%                224.17

                                                        ---------------------
                                                                       224.17
                                                        ---------------------



SOP ACCOUNT: UGR 17 E8B
                     001  UGR  5001-005  E8B  200.0000%                342.74

                                                        ---------------------
                                                                       342.74
                                                        ---------------------



SOP ACCOUNT: UGR 17 E9B
                     001  UGR  5001-005  E9B  300.0000%                594.37

                                                        ---------------------
                                                                       594.37
                                                        ---------------------



SOP ACCOUNT: UGR 17 G2B
                     001  UGR  5001-005  G2B  200.0000%             13,354.12

                              GIA RECLASS SYSTEM                  18-Aug-1993
                  RECLASS DETAIL REPORT (SOP) - U.S. DOLLARS      Page 40


FISCAL PERIOD: 94/01    DATE: 07/31/93      SUBSIDIARY CODE: 001

                                            ALLOCATED
                     LGR  CC   CCOA      SEG  PERCENT   CONTRIBUTED AMOUNT
                     ---  ---  --------  ---  --------  ----------------------


                                                        ---------------------
                                                                    13,354.12
                                                        ---------------------



SOP ACCOUNT: UGR 17 G7B
                     001  UGR  5001-005  G7B  400.0000%                655.00

                                                        ---------------------
                                                                       655.00
                                                        ---------------------


