---

BENEFICIAL CAPITAL MANAGEMENT PTY. LTD. MCA TRADING PTY LTD FLEMING CARSELDINE PTY LTD R & S HO PTY LTD WHITETIGRESS PTY LTD COENGINEER PTY LTD SUN SEEKER SOLAR AND ELECTRICAL PTY LTD S & D VRKIC PTY LTD D JIANG DEVELOPMENT PTY. LTD. COMP EDGE JAPAN PTY LTD MCROSS FINANCE PTY LTD PLATINUM WATER FEATURES PTY LTD LAYLO TRANSPORT SOLUTIONS PTY LTD C SHERPA PTY LTD DEVI SIDDHIDATRI PTY. LTD. ROELANDS TRADING COMPANY PTY LTD HAPPY IS INVESTMENT PTY LTD 3RD SOLUTION PTY LTD TERRVIC PTY LTD A P STEWART SUPERANNUATION PTY LTD