---

J. P. EGAN & CO. PTY. LTD. UMONNA PTY LIMITED MCGHIE INVESTMENTS PTY. LTD. MERINGALE PTY. LTD. CORLEY (NO. 50) PTY. LTD. DRAYGON PTY. LIMITED INDUSTRIAL DIVERS PTY. LTD. AUSKABIN PTY. LTD. HOTELIERS INTERNATIONAL CORPORATION PTY. LTD. FINACT PTY. LTD. GOLF INDUSTRIES PTY LTD ALISTE PTY LTD WENDSHEL NO. 7 PTY. LTD. MIKKELI PTY LTD TROY HOLDINGS PTY LTD LAHTI PTY LTD PENAEID FISHERIES PTY. LTD. MERRICUM PTY. LTD. MAGU PTY LTD TABSARI PTY LIMITED