---

PICARSO PTY LTD VAMEN PTY LTD STONIA PTY LTD ESSICO PTY LTD KINGSTHORPE PTY LTD ADORI PTY LTD PARMEX HOLDINGS PTY LTD BRENO PTY LTD MOOREBANK NOMINEES PTY LTD JILLFORD PTY LTD CLAREMONT BICYCLES PTY LTD CONINGTON HOLDINGS PTY LTD LARTAM HOLDINGS PTY. LTD. P & A PAN PTY LTD IVAS HOLDINGS PTY. LTD. EASTWOOD TRADING PTY LTD. SANLUIS PTY LTD FLEXI STAFF PTY LTD E.A. & R. WESTON PTY. LTD. BELMAYNE PTY LTD