CHOCOLATE AUDIO LIMITED, COMMUNICOM LIMITED, EFFECTIVE FENCING NZ LIMITED, FENCE WISE KAIPARA LIMITED, FINANCE 1ST.CO.NZ LIMITED, HEALTHCARE SOLUTIONS NEW ZEALAND LIMITED, J N KERTAS LIMITED, KAWAU WATER TAXIS LIMITED, MARE TRANSPORT LIMITED, MIRAKA 5 LIMITED, MTECHNIC SERVICES LIMITED, NEW ZEALAND SCRAPBOOK COMPANY LIMITED, PAMPLONA LIMITED, PAUDO LIMITED, PRO VIEW LIMITED (formerly COLONIAL TOWING COMPANY LIMITED), SEAMART LIMITED, TE AWATEA LIMITED, THOM CONTRACTORS LIMITED, TINDALL VENTURES LIMITED, TOKYO MOTOR GROUP (NZ) LIMITED and WYATT CRANES LIMITED (all in liquidation)