DISSOLUTION PROCESS OF JMC TOOLS OY HAS BEEN CARRIED OUT

Stock Exchange Release, 2 January 2004 11.00 a.m.

The dissolution of Incap's subsidiary, JMC Tools Oy, has been informed to the Trade Register after the extraordinary general meeting of JMC Tools Oy held on 23 December 2003, in accordance with the dissolution plan accepted by the Board of Directors in May 2003. The dissolution was aimed at streamlining the corporate structure.