---

R & M GIBBS PTY LTD RAMSES SOFTWARE SOLUTIONS PTY LTD THE M FACTOR PTY. LIMITED BILKFIELD PTY. LTD. THERMSERV PTY. LIMITED SUCCESS CYCLE PTY. LIMITED EAST SYDNEY HOLDINGS PTY LTD WILDE SAZ PTY LTD CAS NOMINEES (VIC) PTY LTD SARRACO PTY. LTD. ALTOR SOFTWARE PTY. LTD. FILM SETS STUDIOS PTY. LTD. HARROD MEDIA PTY. LTD. GHOBRIAL NOMINEES PTY. LTD. CEP ASSETS PTY LTD TRIPLE JAY INVESTMENTS PTY LIMITED A.C.N. 090 525 152 PTY LTD GRAY (MEDICAL) PTY LTD MAZZAROLO PTY LTD IMAGINACTION (AUST) PTY LTD