ARG Bakery Supplies Limited, Auto Call Limited, Buildtech Construction Limited, C & K Consulting Group Limited, Image Cleaning Systems Limited, Imarket NZ Limited, International Contract Brokers Limited, Lacy & Lacy Limited, Light and Sound Company Limited, Leisuretime Holdings Limited, Macks International Limited, Merris Investments Limited, Mirabell Enterprises Limited, Motu Rimu Holdings Limited, Oney Trading Limited, Onix International Limited, Pacific Product Brokers Limited, Riviera Properties Limited, RSM Developments Limited, RSM Security Limited, The Extreme Team Limited and Tribeca Properties Limited (all in liquidation)