IRTA & Universal Currency
(The "UC")

The Universal Currency (the "UC") is a
central accounting center for corporate
barter companies and trade exchanges
throughout the world. It allows member
trade companies to expand their own
members' ability to sell into new markets and purchase goods and services that
are not available within their own system, while eliminating the inconvenience
and confusion of individual reciprocal accounting.

The IRTA Board of Directors formed The Universal Currency program in 1998.
Since it's inception, the UC has grown to be the world's foremost central trade and
accounting center and has the support and participation of many of the world's top
barter companies. The UC has grown from its inception in mid '98 of approximately
35 companies, to more than 95 member entities that represent over 110,000 corporate
and retail businesses around the world including Australia, North and South America,
Europe, and South America.

In addition to growing in size, The UC continually delivers new technologies to it’s
members including the world’s first worldwide barter e-Marketplace in 2003.
The UC e-Marketplace enables UC participants and their clients the convenience to
shop an on-line store of products and services available for purchase with UC credit.
The UC e-Marketplace also provides members with the ability to process trades
directly on-line with other UC participants, access their UC account information and
manage the goods and services they offer to other UC participants 24 hours a day,
7 days a week. To learn more about Universal Currency, please visit the
UC Trading Site.

The UC provides members with a full-time UC trade broker who works from UC
headquarters to promote trading between members, facilitate transactions and provide
monthly reporting and regular customer service to UC participants.

Every month UC participants receive a UC statement that reflects their UC activity
for the prior month including a complete transaction description with accounting detail.

To reach the UC administrative offices, please write, e-mail, fax or call:

140 Metro Park
Rochester, NY 14623 United States
Phone: 585 424 2940 Fax: 585 424 2964
E-mail: Jen@irta.com