Selected Forms Prescribed
under the
Securities Act of 1933

Form F-6. For Registration under the Securities Act of 1933 of Depositary Shares Evidenced by American Depositary Receipts.

General Instructions

1. Eligibility Requirements for Use of Form F-6
   1. General. Form F-6 may be used for the registration under the Securities Act of 1933 (the "Securities Act") of Depositary Shares evidenced by American Depositary Receipts ("ADRs") issued by a depositary against the deposit of the securities of a foreign issuer (regardless of the physical location of the certificates) if the following conditions are met:
      1. The holder of the ADRs is entitled to withdraw the deposited securities at any time subject only to
         
         
         1. temporary delays caused by closing transfer books of the depositary or the issuer of the deposited securities or the deposit of shares in connection with voting at a shareholders' meeting, or the payment of dividends,
            
            
         2. the payment of fees, taxes, and similar charges, and
         3. compliance with any laws or governmental regulations relating to ADRs or to the withdrawal of deposited securities;
            
            
      2. The deposited securities are offered or sold in transactions registered under the Securities Act or in transactions that would be exempt therefrom if made in the United States; and
         
         
      3. As of the filing date of this registration statement, the issuer of the deposited securities is reporting pursuant to the periodic reporting requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 or the deposited securities are exempt therefrom by Rule 12g3-2(b) unless the issuer of the deposited securities concurrently files a registration statement on another form for the deposited securities.
         
         
   2. Registration of Deposited Securities. Form F-6 is available for registration of the Depositary Shares only. The registration of the deposited securities, if necessary, shall be on any other form the registrant is eligible to use. Alternatively, Depositary Shares may also be registered on any form used to register the deposited securities if such registration statement also conforms to the requirements of Parts I and II of Form F-6 and either the depositary or the legal entity created by the agreement for the issuance of ADRs signs the registration statement with respect to the disclosure and undertakings made in response to such requirements. The amount of fees charged need not be disclosed in the prospectus if the depositary makes and follows the undertakings in Item 4(c) and if the prospectus lists the various services for which fees may be charged, states that such fees may differ from those other depositaries charge, states that the fee schedule is available without charge from the depositary, and states that each registered holder of an ADR will receive thirty days notice of a change in the fee schedule.
2. Amount of Securities; Filing Fee

   An ADR evidences one or more Depositary Shares, as defined in Rule 405 . The registration statement relates to Depositary Shares, not the number of physical certificates issued. For example, if an ADR is issued against a Depositary Share, which equals two common shares in a foreign issuer, the registration of 100,000 Depositary Shares represents 200,000 common shares. If the depositary issues a certificate for 10,000 Depositary Shares and another for 15,000 Depositary Shares, then 75,000 (100,000 minus 25,000) Depositary Shares (not 99,998) remain available for distribution under the registration statement. Rule 457(k) describes the method of computing the filing fee.

3. Application of General Rules and Regulations
   1. Attention is directed to the General Rules and Regulations under the Securities Act, particularly Regulation C. That Regulation contains general requirements regarding the preparation and filing of registration statements.
   2. The prospectus may consist of the ADR certificate if it includes the information required in Part I of this Form. Such prospectus need not conform to the requirements of Rule 420 except that the type shall be roman type at least as large as 5-1/2-point modern type.
   3. The number of copies of the registration statement and of each amendment required by Rules 402 and 472 shall be filed with the Commission except that the number of additional copies referred to in Rule 402(b) may be reduced from ten to three and the number of additional copies referred to in Rule 472(a) may be reduced from eight to three.

Part I. Information Required in Prospectus

Item 1. Description of Securities To Be Registered.

Furnish the information required by Item 202(f) of Regulation S-K.

Item 2. Available Information.

State the information in either (a) or (b) below, whichever is applicable, and that the documents described therein can be inspected by holders of ADRs and copied at public reference facilities maintained by the Commission in Washington, D.C.

1. The foreign issuer furnishes the Commission with certain public reports and documents required by foreign law or otherwise under Rule 12g3-2(b) under the Securities Exchange Act of 1934.
   
   
2. The foreign issuer is subject to the periodic reporting requirements of the Securities Exchange Act of 1934 and, accordingly, files certain reports with the Commission.

Part II. Information Not Required in Prospectus

Item 3. Exhibits.

Subject to the rules as to incorporation by reference, the exhibits specified below shall be filed as a part of the registration statement. Exhibits shall be appropriately lettered or numbered for convenient reference. Exhibits incorporated by reference may bear the designation given in the previous filing. Instruction 1 to Item 601 of Regulation S-K applies to this paragraph.

1. A copy of the Deposit Agreement or Deposit Agreements under which the securities registered hereunder are issued. If the Deposit Agreement is amended during the offering of the Depositary Shares, such amendments shall be filed as amendments to the registration statement.
   
   
2. Any other agreement, to which the depositary is a party relating to the issuance of the Depositary Shares registered hereby or the custody of the deposited securities represented thereby.
   
   
3. Every material contract relating to the deposited securities between the depositary and the issuer of the deposited securities in effect at any time within the last three years.
   
   
4. An opinion of counsel as to the legality of the securities being registered, indicating whether they will when sold be legally issued, and entitle the holders thereof to the rights specified therein.
   
   
5. If the procedure in Rule 466 is being used, a certification in the following form:

   Certification under Rule 466

   The depositary, . . . . . . . . . . . . . . . . . . . . . . ., represents and certifies the following:

   1. That it previously had filed a registration statement on Form F-6 (Name and File No.), which the Commission declared effective, with terms of deposit identical to the terms of deposit of this registration statement except for the number of foreign securities a Depositary Share represents.
      
      
   2. That its ability to designate the date and time of effectiveness under Rule 466 has not been suspended.
      
      

   [Depositary]............................................................

   By [Signature and Title]............................................

Item 4. Undertakings.

Notwithstanding the provisions of Rule 415(a)(2), the undertakings in Item 512(a) of Regulation S-K are not required. Furnish the following undertakings:

1. The depositary hereby undertakes to make available at the principal office of the depositary in the United States, for inspection by holders of the ADRs, any reports and communications received from the issuer of the deposited securities which are both
   1. received by the depositary as the holder of the deposited securities; and
      
      
   2. made generally available to the holders of the underlying securities by the issuer.
      
      
2. If the amounts of fees charged are not disclosed in the prospectus, the depositary undertakes to prepare a separate document stating the amount of any fee charged and describing the service for which it is charged and to deliver promptly a copy of such fee schedule without charge to anyone upon request. The depositary undertakes to notify each registered holder of an ADR thirty days before any change in the fee schedule.

Instructions.

1. The legal entity created by the agreement for the issuance of ADRs shall sign the registration statement as registrant. The depositary may sign on behalf of such entity, but the depositary for the issuance of ADRs itself shall not be deemed to be an issuer, a person signing the registration statement, or a person controlling such issuer. If the issuer of the deposited securities sponsors the ADR arrangement, the registration statement shall also be signed by the issuer and its principal executive officer or officers, its principal financial officer, its controller or principal accounting officer, at least a majority of the board of directors or persons performing similar functions, and its authorized representative in the United States.
2. The name of each person who signs the registration statement shall be typed or printed beneath his signature. Any person who occupies more than one of the specified positions shall indicate each capacity in which he signs the registration statement. Attention is directed to Rule 402 concerning manual signatures and Item 601 of Regulation S-K concerning signatures pursuant to powers of attorney.