Exhibit (5)

                          CERTIFICATION UNDER RULE 466

      The depositary, The Bank of New York, represents and certifies the
following:

(1)   That it previously has filed a registration statement on Form F-6 for
      Zurich Financial Services, File No. 333-12676, which the Commission
      declared effective, with terms of deposit identical to the terms of
      deposit of this registration statement.

(2)   That its ability to designate the date and time of effectiveness under
      Rule 466 has not been suspended.

                                                    THE BANK OF NEW YORK,
                                                          As Depositary

                                                    By: /s/ David S. Stueber
                                                        ------------------------
                                                        Name:  David S. Stueber
                                                        Title: Managing Director