---

PONDAY PTY. LIMITED NANILLAH PTY LTD GULLAN CREATIONS PTY LTD KAAS PTY. LTD. NOTLEKS PTY LTD DASTON HOLDINGS PTY LTD BEELAH INVESTMENTS PTY LIMITED P & E INNISFAIL PTY LIMITED P & E INVERELL PTY LIMITED P & E JOONDALUP PTY LIMITED P & E KALGOORLIE PTY LIMITED SWANBACK PTY. LIMITED GUGLIELMIN INVESTMENTS PTY LTD MONTE GRAPPA HOLDINGS PTY LTD CALF MANAGEMENT PTY LTD ESV GROUP PTY LTD NATIONAL CERAMIC INDUSTRIES AUSTRALIA PTY LIMITED P & E LAUNCESTON PTY LIMITED P & E LEICHHARDT PTY LIMITED P & E LISMORE PTY LIMITED