89SS Emirate Ab 47a

    Links Finance Corp.

As Agent Bank, please be advised of the following rate determined on:
13-Jun-2006

Issue            : Links Finance Corporation - Series 40 
                   USD 10,000,000 Standard Capital FRN Due 15 Dec 2014
ISIN Number      : XS0211102487
Common Code/     : 21110248
144A ISIN
Issue Nomin  USD : 10,000,000.00
Period           : 15-Jun-2006 to 15-Sep-2006          Payment Date 15-Sep-2006
Number of Days   : 92
Rate             : 5.57938                             
Denomination USD : 1,000,000.00          10,000,000.00               
Amount Payable 
per Denomination : 14,258.42             142,584.16                    

Institutional       Telephone   44(0) 1202 34 1286
Trust Services      Facsimile   44 (0) 1202 34 1267

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