21.   Wall Street securities firms making up the underwriting group managing bond sales often hedge against possible losses by selling government securities before the new debt issue is sold.

22.   Along with the Commonwealth Bank, the underwriting group consists of Barclays Bank, Societe Generale, Indosuez and Dai-Ichi Kangyo.

23.   The offering will be made through an underwriting group managed by Goldman, Sachs and Company, Merrill Lynch and Company, and Morgan Stanley and Company Incorporated.