During the past several years, a noticeable trend has emerged underscoring the fact that international finance and investment transactions have become ever more structured and complex. This is not only a reflection of the underlying conditions prevalent in the markets in which we operate, e.g. Eastern Europe, Asia, Latin America, but also are attributable to the overall high level of the perception and the nature of risk, much of which continues to be a painful reminder of past events for some people. These realities have demonstrated that international financial and investment activities by definition have become more encompassing, demanding new and more sophisticated products necessary for the mitigation of risk. The availability of financial and investment products that are marketable as well as proven continue to be of strategic importance for the internationally engaged enterprise in order to enable it to both participate in as well as react to the myriad of change that is taking place in the international arena. Furthermore, to enable the internationally active enterprise to participate and react to conditions and achieve its goals in an