Asset Backed Capital

                            RATE FIX NOTICE

Issue Name:                Asset Backed Capital Ltd Series 72
                           US$20,000,000 EMTN FRN Due 2004
ISIN Code:                 XS0163317836
Interest Rate:             1.170000%
Base Rate:                 1.170000%
Interest Period:           20-Nov-03 to 20-Feb-04
Day Count Method:          Actual/360
Number of Days in Period:  92
Payment Date:              20-Feb-04
Denomination:              Coupon:
100,000.00                 USD 299.00