Asset Backed Capital

                           RATE FIX NOTICE

Issue Name:                Asset Backed Capital Ltd Series 73
                           US$ 20,000,000 EMTN FRN Due Mar 2004
ISIN Code:                 XS0164954256
Interest Rate:             1.170000%
Base Rate:                 1.170000%
Interest Period:           17-Dec-03 to 17-Mar-04
Day Count Method:          Actual/360
Number of Days in Period:  91
Payment Date:              17-Mar-04
Denomination:              Coupon:
100,000.00                 USD 295.75