EX-8.1 2 d440935dex81.htm LIST OF SUBSIDIARIES OF BHP BILLITON LIMITED AND BHP BILLITON PLC

Exhibit 8.1

|  | Company Name |  | Country
|  | Wholly owned subsidiaries |  |
1 |  | 141 Union Company |  | United States of America
2 |  | Agnew Pastoral Company Pty Ltd |  | Australia
3 |  | Albion Downs Pty Limited |  | Australia
4 |  | Araguaia Participaçóes Ltda |  | Brazil
5 |  | BHP Billiton (AUS) DDS Pty Ltd |  | Australia
6 |  | BHP Billiton (Towage Services) Pty Ltd |  | Australia
7 |  | BHP Billiton (Trinidad) Holdings Ltd |  | Saint Lucia
8 |  | BHP Billiton (Trinidad-2C) Ltd |  | Canada
9 |  | BHP Billiton (Trinidad-3A) Ltd |  | Trinidad and Tobago
10 |  | BHP Billiton (UK) DDS Limited |  | United Kingdom
11 |  | BHP Billiton (UK) Limited |  | United Kingdom
12 |  | BHP Billiton Aluminium Australia Pty Ltd |  | Australia
13 |  | BHP Billiton Australia UK Finance Limited |  | British Virgin Islands
14 |  | BHP Billiton Boliviana de Petróleo Inc. |  | United States of America
15 |  | BHP Billiton Brasil Exploração e Produção de Petróleo Limitada |  | Brazil
16 |  | BHP Billiton Brasil Investimentos de Petróleo Ltda |  | Brazil
17 |  | BHP Billiton Brasil Ltda |  | Brazil
18 |  | BHP Billiton Canada Inc. |  | Canada
19 |  | BHP Billiton Capital Inc. |  | United States of America
20 |  | BHP Billiton Chile Inversiones Limitada |  | Chile
21 |  | BHP Billiton Company B.V. |  | Netherlands
22 |  | BHP Billiton Direct Reduced Iron Pty Limited (b)(d) |  | Australia
23 |  | BHP Billiton Energy Coal Australia Pty Ltd |  | Australia
24 |  | BHP Billiton Energy Coal Inc. |  | United States of America
25 |  | BHP Billiton Explorations Chile SpA |  | Chile
26 |  | BHP Billiton Finance (USA) Limited |  | Australia
27 |  | BHP Billiton Finance B.V. |  | Netherlands
28 |  | BHP Billiton Finance Limited |  | Australia
29 |  | BHP Billiton Finance Plc |  | United Kingdom
30 |  | BHP Billiton Foreign Holdings Inc. |  | United States of America
31 |  | BHP Billiton Foundation |  | United States of America
32 |  | BHP Billiton Freight Singapore Pte Limited |  | Singapore
33 |  | BHP Billiton Group Limited |  | United Kingdom
34 |  | BHP Billiton Group Operations Pty Ltd (a)(b) |  | Australia
35 |  | BHP Billiton Holdings Limited |  | United Kingdom
36 |  | BHP Billiton Innovation Pty Ltd (a) |  | Australia
37 |  | BHP Billiton International Metals B.V. |  | Netherlands
38 |  | BHP Billiton International Services Limited |  | United Kingdom
39 |  | BHP Billiton International Trading (Shanghai) Co. Ltd |  | China
40 |  | BHP Billiton Investment Holdings Limited |  | United Kingdom
41 |  | BHP Billiton IO Mining Pty Ltd |  | Australia
42 |  | BHP Billiton IO Pilbara Mining Pty Ltd |  | Australia
43 |  | BHP Billiton IO Workshop Pty Ltd |  | Australia
44 |  | BHP Billiton Iron Ore Holdings Pty Ltd |  | Australia
45 |  | BHP Billiton Iron Ore Pty Limited (b)(d) |  | Australia
46 |  | BHP Billiton Japan Limited |  | Japan
47 |  | BHP Billiton Lonsdale Investments Pty Ltd (a) |  | Australia

1

|  | Company Name |  | Country
48 |  | BHP Billiton Marine & General Insurances Pty Ltd |  | Australia
49 |  | BHP Billiton Marketing AG |  | Switzerland
50 |  | BHP Billiton Marketing Asia Pte Ltd |  | Singapore
51 |  | BHP Billiton Marketing Inc. |  | United States of America
52 |  | BHP Billiton Marketing Services India Pvt Ltd |  | India
53 |  | BHP Billiton Marketing UK Limited |  | United Kingdom
54 |  | BHP Billiton MetCoal Holdings Pty Ltd (a)(b) |  | Australia
55 |  | BHP Billiton Minerals Pty Ltd (b)(d) |  | Australia
56 |  | BHP Billiton New Mexico Coal Inc. |  | United States of America
57 |  | BHP Billiton Nickel West Pty Ltd (a)(b) |  | Australia
58 |  | BHP Billiton Olympic Dam Corporation Pty Ltd (a)(b) |  | Australia
59 |  | BHP Billiton Petróleo Holdings de México S. de R.L. de C.V. |  | Mexico
60 |  | BHP Billiton Petróleo Operaciones de México S. de R.L. de C.V. |  | Mexico
61 |  | BHP Billiton Petróleo Servicios Administrativos S. de R.L. de C.V. |  | Mexico
62 |  | BHP Billiton Petróleo Servicios de México S. de R.L. de C.V. |  | Mexico
63 |  | BHP Billiton Petroleum (Americas) Inc. |  | United States of America
64 |  | BHP Billiton Petroleum (Arkansas Holdings) Inc. |  | United States of America
65 |  | BHP Billiton Petroleum (Arkansas) Inc. |  | United States of America
66 |  | BHP Billiton Petroleum (Australia) Pty Ltd |  | Australia
67 |  | BHP Billiton Petroleum (Bass Strait) Pty Ltd |  | Australia
68 |  | BHP Billiton Petroleum (Bimshire) Limited |  | United Kingdom
69 |  | BHP Billiton Petroleum (Brazil) Limited |  | United Kingdom
70 |  | BHP Billiton Petroleum (Carlisle Bay) Limited |  | United Kingdom
71 |  | BHP Billiton Petroleum (Deepwater) Inc. |  | United States of America
72 |  | BHP Billiton Petroleum (Fayetteville) L.L.C |  | United States of America
73 |  | BHP Billiton Petroleum (Foreign Exploration Holdings) L.L.C |  | United States of America
74 |  | BHP Billiton Petroleum (GOM) Inc. |  | United States of America
75 |  | BHP Billiton Petroleum (International Exploration) Pty Ltd |  | Australia
76 |  | BHP Billiton Petroleum (KCS Resources) L.LC |  | United States of America
77 |  | BHP Billiton Petroleum (Mexico Holdings) L.L.C |  | United States of America
78 |  | BHP Billiton Petroleum (Mexico) Limited |  | United Kingdom
79 |  | BHP Billiton Petroleum (New Ventures) Corporation |  | Canada
80 |  | BHP Billiton Petroleum (North America) Inc. |  | United States of America
81 |  | BHP Billiton Petroleum (North West Shelf) Pty Ltd |  | Australia
82 |  | BHP Billiton Petroleum (Philippines) Corporation |  | Canada
83 |  | BHP Billiton Petroleum (Sarawak) Limited |  | United Kingdom
84 |  | BHP Billiton Petroleum (South Africa 3B/4B) Limited |  | United Kingdom
85 |  | BHP Billiton Petroleum (Trinidad Block 14) Limited |  | United Kingdom
86 |  | BHP Billiton Petroleum (Trinidad Block 23A) Limited |  | United Kingdom
87 |  | BHP Billiton Petroleum (Trinidad Block 23B) Limited |  | United Kingdom
88 |  | BHP Billiton Petroleum (Trinidad Block 28) Limited |  | United Kingdom
89 |  | BHP Billiton Petroleum (Trinidad Block 29) Limited |  | United Kingdom
90 |  | BHP Billiton Petroleum (Trinidad Block 3) Limited |  | United Kingdom
91 |  | BHP Billiton Petroleum (Trinidad Block 5) Limited |  | United Kingdom
92 |  | BHP Billiton Petroleum (Trinidad Block 6) Limited |  | United Kingdom
93 |  | BHP Billiton Petroleum (Trinidad Block 7) Limited |  | United Kingdom
94 |  | BHP Billiton Petroleum (Tx Gathering) L.L.C |  | United States of America
95 |  | BHP Billiton Petroleum (TxLa Operating) Company |  | United States of America
96 |  | BHP Billiton Petroleum (Victoria) Pty Ltd |  | Australia
97 |  | BHP Billiton Petroleum (WSF Operating) Inc |  | United States of America

2

|  | Company Name |  | Country
98 |  | BHP Billiton Petroleum Great Britain Limited |  | United Kingdom
99 |  | BHP Billiton Petroleum Holdings (USA) Inc. |  | United States of America
100 |  | BHP Billiton Petroleum Holdings L.L.C |  | United States of America
101 |  | BHP Billiton Petroleum International Pty Ltd |  | Australia
102 |  | BHP Billiton Petroleum Investments (Great Britain) Pty Ltd |  | Australia
103 |  | BHP Billiton Petroleum Limited |  | United Kingdom
104 |  | BHP Billiton Petroleum Properties (GP) L.L.C |  | United States of America
105 |  | BHP Billiton Petroleum Properties (LP) L.L.C |  | United States of America
106 |  | BHP Billiton Petroleum Properties (N.A.) LP |  | United States of America
107 |  | BHP Billiton Petroleum Pty Ltd |  | Australia
108 |  | BHP Billiton PNG Services Limited |  | Papua New Guinea
109 |  | BHP Billiton Services Jersey Limited |  | Jersey
110 |  | BHP Billiton Shared Business Services Pty Ltd |  | Australia
111 |  | BHP Billiton Shared Services Malaysia Sdn. Bhd. |  | Malaysia
112 |  | BHP Billiton SSM Development Pty Ltd |  | Australia
113 |  | BHP Billiton SSM Indonesia Holdings Pty Ltd |  | Australia
114 |  | BHP Billiton SSM Indonesia Pte Ltd |  | Singapore
115 |  | BHP Billiton SSM International Pty Ltd |  | Australia
116 |  | BHP Billiton Sustainable Communities |  | United Kingdom
117 |  | BHP Billiton Technology (Shanghai) Co Ltd |  | China
118 |  | BHP Billiton Towage Services (Boodarie) Pty Ltd |  | Australia
119 |  | BHP Billiton Towage Services (Indee) Pty Ltd |  | Australia
120 |  | BHP Billiton Towage Services (Iron Corella) Pty Ltd |  | Australia
121 |  | BHP Billiton Towage Services (Iron Osprey) Pty Ltd |  | Australia
122 |  | BHP Billiton Towage Services (Mallina) Pty Ltd |  | Australia
123 |  | BHP Billiton Towage Services (Mount Florance) Pty Ltd |  | Australia
124 |  | BHP Billiton Towage Services (Pardoo) Pty Ltd |  | Australia
125 |  | BHP Billiton Towage Services (RT Atlantis) Pty Ltd |  | Australia
126 |  | BHP Billiton Towage Services (RT Darwin) Pty Ltd |  | Australia
127 |  | BHP Billiton Towage Services (RT Discovery) Pty Ltd |  | Australia
128 |  | BHP Billiton Towage Services (RT Eduard) Pty Ltd |  | Australia
129 |  | BHP Billiton Towage Services (RT Endeavour) Pty Ltd |  | Australia
130 |  | BHP Billiton Towage Services (RT Enterprise) Pty Ltd |  | Australia
131 |  | BHP Billiton Towage Services (RT Force) Pty Ltd |  | Australia
132 |  | BHP Billiton Towage Services (RT Inspiration) Pty Ltd |  | Australia
133 |  | BHP Billiton Towage Services (RT Rotation) Pty Ltd |  | Australia
134 |  | BHP Billiton Towage Services (RT Sensation) Pty Ltd |  | Australia
135 |  | BHP Billiton Towage Services (RT Tough) Pty Ltd |  | Australia
136 |  | BHP Billiton Towage Services (Turner) Pty Ltd |  | Australia
137 |  | BHP Billiton Towage Services (Yandeyarra) Pty Ltd |  | Australia
138 |  | BHP Billiton UK Holdings Limited |  | British Virgin Islands
139 |  | BHP Billiton UK Investments Limited |  | British Virgin Islands
140 |  | BHP Billiton WAIO Pty Ltd |  | Australia
141 |  | BHP Billiton Western Mining Resources International Pty Ltd |  | Australia
142 |  | BHP Billiton World Exploration Inc. |  | Canada
143 |  | BHP Billiton Yakabindie Nickel Pty Ltd |  | Australia
144 |  | BHP Billiton Zambia Limited |  | Zambia
145 |  | BHP Capital No. 20 Pty Limited |  | Australia
146 |  | BHP Chile Inc. |  | United States of America
147 |  | BHP Coal Pty Ltd (a)(b) |  | Australia

3

|  | Company Name |  | Country
148 |  | BHP Copper Inc. |  | United States of America
149 |  | BHP Escondida Inc. |  | United States of America
150 |  | BHP Finance (International) Inc. |  | United States of America
151 |  | BHP Group Limited |  | United Kingdom
152 |  | BHP Group Pty Ltd |  | Australia
153 |  | BHP Group Resources Pty Ltd |  | Australia
154 |  | BHP Hawaii Inc. |  | United States of America
155 |  | BHP Holdings (International) Inc. |  | United States of America
156 |  | BHP Holdings (Resources) Inc. |  | United States of America
157 |  | BHP Holdings (USA) Inc. |  | United States of America
158 |  | BHP Holdings International (Investments) Inc. |  | United States of America
159 |  | BHP Internacional Participaçóes Ltda |  | Brazil
160 |  | BHP International Finance Corp |  | United States of America
161 |  | BHP Mineral Resources Inc. |  | United States of America
162 |  | BHP Minerals Asia Pacific Pty Ltd |  | Australia
163 |  | BHP Minerals Europe Limited |  | United Kingdom
164 |  | BHP Minerals Exploration Inc. |  | United States of America
165 |  | BHP Minerals Holdings Proprietary Limited (b)(d) |  | Australia
166 |  | BHP Minerals India Private Limited |  | India
167 |  | BHP Minerals International Exploration Inc. |  | United States of America
168 |  | BHP Minerals International L.L.C |  | United States of America
169 |  | BHP Minerals Service Company |  | United States of America
170 |  | BHP Navajo Coal Company |  | United States of America
171 |  | BHP Peru Holdings Inc. |  | United States of America
172 |  | BHP Petroleum (Argentina) S.A. |  | Argentina
173 |  | BHP Petroleum (Ashmore Operations) Pty Ltd |  | Australia
174 |  | BHP Petroleum (Cambodia) Pty Ltd |  | Australia
175 |  | BHP Petroleum (Tankers) Limited |  | Bermuda
176 |  | BHP Pty Ltd |  | Australia
177 |  | BHP Queensland Coal Investments Pty Ltd (c) |  | Australia
178 |  | BHP Queensland Coal Limited (c) |  | United States of America
179 |  | BHP Resources Inc. |  | United States of America
180 |  | BHP Titanium Minerals Pty Ltd |  | Australia
181 |  | BHPB Freight Pty Ltd (a)(b) |  | Australia
182 |  | BHPB Resolution Holdings L.L.C |  | United States of America
183 |  | Billiton Australia Finance Pty Ltd |  | Australia
184 |  | Billiton Development (Zambia) Limited |  | Zambia
185 |  | Billiton Development B.V. |  | Netherlands
186 |  | Billiton Executive Pension Scheme Trustee Limited |  | United Kingdom
187 |  | Billiton Guinea B.V. |  | Netherlands
188 |  | Billiton Investment 3 B.V. |  | Netherlands
189 |  | Billiton Investment 8 B.V. |  | Netherlands
190 |  | Billiton Investments Ireland Limited |  | Ireland
191 |  | Billiton Manganese Australia Pty Ltd |  | Australia
192 |  | Billiton Marketing Holding B.V. |  | Netherlands
193 |  | Billiton Suriname Holdings B.V. |  | Netherlands
194 |  | Broadmeadow Mine Services Pty Ltd (a)(b) |  | Australia
195 |  | Broken Hill Proprietary (USA) Inc. |  | United States of America
196 |  | Carson Hill Gold Mining Corporation |  | United States of America
197 |  | Central Queensland Services Pty Ltd (a)(b) |  | Australia

4

|  | Company Name |  | Country
198 |  | Cerro-Quebrado S.A. |  | Ecuador
199 |  | Coal Mines Australia Pty Ltd |  | Australia
200 |  | Compania Minera Cerro Colorado Limitada |  | Chile
201 |  | Consolidated Nominees Proprietary Limited |  | South Africa
202 |  | Dampier Coal (Queensland) Proprietary Limited (b)(d) |  | Australia
203 |  | Global BHP Copper Ltd |  | Cayman Islands
204 |  | Global Offshore Oil Exploration (South Africa) (Proprietary) Limited |  | South Africa
205 |  | Hamilton Brothers Petroleum Corporation |  | United States of America
206 |  | Hamilton Oil Company Inc. |  | United States of America
207 |  | Hay Point Services Pty Limited (a) |  | Australia
208 |  | Hunter Valley Energy Coal Pty Ltd |  | Australia
209 |  | IPS USA Inc. |  | United States of America
210 |  | Jenipapo Recursos Naturais Ltda |  | Brazil
211 |  | Kelti S.A. |  | Chile
212 |  | Marcona International S.A. |  | Panama
213 |  | Minera Spence SA |  | Chile
214 |  | Mt Arthur Coal Pty Limited |  | Australia
215 |  | Mt Arthur Underground Pty Ltd |  | Australia
216 |  | Operaciones Conjuntas S. de R.L. de C.V. |  | Mexico
217 |  | Petrohawk Energy Corporation |  | United States of America
218 |  | Phoenix Mining Finance Company Proprietary Limited |  | South Africa
219 |  | Pilbara Gas Pty Limited (b)(d) |  | Australia
220 |  | PT BHP Billiton Indonesia |  | Indonesia
221 |  | PT BHP Billiton Services Indonesia |  | Indonesia
222 |  | PT Billiton Indonesia |  | Indonesia
223 |  | RAL Cayman Inc. |  | Cayman Islands
224 |  | Rio Algom Exploration Inc. |  | Canada
225 |  | Rio Algom Investments (Chile) Inc. |  | Canada
226 |  | Rio Algom Limited |  | Canada
227 |  | Rio Algom Mining L.L.C |  | United States of America
228 |  | Riocerro Inc. |  | Cayman Islands
229 |  | Riochile Inc. |  | Cayman Islands
230 |  | South Texas Shale L.L.C |  | United States of America
231 |  | Stein Insurance Company Limited |  | Guernsey
232 |  | Tamakaya Energía SpA |  | Chile
233 |  | The Broken Hill Proprietary Company Pty Ltd (a)(b) |  | Australia
234 |  | The World Marine & General Insurance Plc |  | United Kingdom
235 |  | UMAL Consolidated Pty Ltd (b)(d) |  | Australia
236 |  | United Iron Pty Ltd |  | Australia
237 |  | Weebo Pastoral Company Pty Ltd |  | Australia
238 |  | Westminer Insurance Pte Ltd |  | Singapore
239 |  | Winwell Resources L.L.C |  | United States of America
240 |  | WMC (Argentina) Inc. |  | United States of America
241 |  | WMC Corporate Services Inc. |  | United States of America
242 |  | WMC Finance (USA) Limited |  | Australia
243 |  | WMC Mineraçóo Ltda |  | Brazil
244 |  | WMC Resources Marketing Limited |  | Canada
|  | Subsidiaries where effective interest is less than 100 per cent |  |
245 |  | BHP Billiton (Philippines) Inc. (99.99%) |  | Philippines
246 |  | BHP Billiton Mitsui Coal Pty Ltd (80%) |  | Australia

5

|  | Company Name |  | Country
247 |  | BHP Billiton Petroleum (Eagle Ford Gathering) L.L.C (75%) |  | United States of America
248 |  | BHP Iron Ore (Jimblebar) Pty Ltd (85%) |  | Australia
249 |  | Consórcio Santos Luz de Imóveis Ltda (90%) |  | Brazil
250 |  | Lubilanji Mining SPRL (Lumi SPRL) (51%) |  | The Democratic Republic of the Congo
251 |  | Minera Escondida Ltda (57.5%) |  | Chile
252 |  | QNI Philippines Inc. (99.99%) |  | Philippines
|  | Joint operations |  |
253 |  | Bass Strait (50%) |  | Australia
254 |  | BHP Billiton SaskPower Carbon Capture and Storage (CCS) Knowledge Centre Inc. (50%) |  | Canada
255 |  | Blue Ocean Bulk Shipping Limited (50%) |  | Liberia
256 |  | BM Alliance Coal Marketing Pty Limited (50%) |  | Australia
257 |  | BM Alliance Coal Operations Pty Limited (50%) |  | Australia
258 |  | BM Alliance Marketing Pte Ltd (50%) |  | Singapore
259 |  | BMA Japan KK (50%) |  | Japan
260 |  | Bruce (16%) |  | United Kingdom
261 |  | Central Queensland Coal Associates (50%) |  | Australia
262 |  | Eagle Ford (<1–100%) |  | United States of America
263 |  | Fayetteville (<1–100%) |  | United States of America
264 |  | Greater Angostura (45%) |  | Trinidad and Tobago
265 |  | Gregory (50%) |  | Australia
266 |  | Gulf of Mexico (23.9–44%) |  | United States of America
267 |  | Haynesville (<1–100%) |  | United States of America
268 |  | JW4 (68%) |  | Australia
269 |  | Keith (31.83%) |  | United Kingdom
270 |  | Macedon (71.43%) |  | Australia
271 |  | Minerva (90%) |  | Australia
272 |  | Mt Goldsworthy (85%) |  | Australia
273 |  | Mt Newman (85%) |  | Australia
274 |  | North West Shelf (12.5–16.67%) |  | Australia
275 |  | North West Shelf Gas Pty Limited (16.67%) |  | Australia
276 |  | North West Shelf Liaison Company Pty Ltd (16.67%) |  | Australia
277 |  | North West Shelf Lifting Coordinator Pty Ltd (16.67%) |  | Australia
278 |  | North West Shelf Shipping Service Company Pty Ltd (16.67%) |  | Australia
279 |  | Permian (<1–100%) |  | United States of America
280 |  | Posmac (65%) |  | Australia
281 |  | Pyrenees (40–71.43%) |  | Australia
282 |  | Red Mountain (50%) |  | Australia
283 |  | Red Mountain Infrastructure Pty Ltd (50%) |  | Australia
284 |  | ROD Integrated Development (29.50%) |  | Algeria
285 |  | South Blackwater Coal Pty Limited (50%) |  | Australia
286 |  | Southern Natural Gas Development Pty Limited (50%) |  | Australia
287 |  | Stybarrow (50%) |  | Australia
288 |  | Thakweneng Mineral Resources Pty Ltd (50%) |  | South Africa
289 |  | Wheelarra (51%) |  | Australia
290 |  | Yandi (85%) |  | Australia

6

|  | Company Name |  | Country
|  | Joint ventures and associates |  |
291 |  | Caesar Oil Pipeline Company L.L.C (25%) |  | United States of America
292 |  | Carbones del Cerrejón Limited (33.33%) |  | Anguilla
293 |  | Cerrejón Zona Norte S.A. (33.33%) |  | Colombia
294 |  | Cleopatra Gas Gathering Company L.L.C (22%) |  | United States of America
295 |  | CMC-Coal Marketing Company Limited (33.33%) |  | Ireland
296 |  | Compañía Minera Antamina S.A. (33.75%) |  | Peru
297 |  | Global Coal Limited (64.44%) |  | United Kingdom
298 |  | Global HubCo B.V. (33.33%) |  | Netherlands
299 |  | Marine Well Containment Company L.L.C (10%) |  | United States of America
300 |  | NCIG Holdings Pty Ltd (35.47%) |  | Australia
301 |  | Resolution Copper Mining L.L.C (45%) |  | United States of America
302 |  | Rightship Pty Limited (33.33%) |  | Australia
303 |  | Samarco Mineração S.A. (50%) |  | Brazil
|  | Minority Investments |  |
304 |  | Commonwealth Steamship Insurance Company Pty Limited (29.72%) |  | Australia
305 |  | Euronimba Limited (43.50%) |  | Jersey
306 |  | Interstate Steamship Insurance Company Pty Ltd (24.91%) |  | Australia
307 |  | Pilbara Pastoral Company Pty Limited (25%) |  | Australia
308 |  | Ponta Ubu Agropecuária Ltda. (49%) |  | Brazil

(a) | These companies are parties to the Limited Deed of Cross Guarantee, originally entered into on 6 June 2016, and members of the Closed Group, as at 30 June 2017.

(b) | These companies are parties to the Limited Deed of Cross Guarantee and are relieved from the Corporations Act 2001 requirements for preparation, audit and lodgement of financial reports and Directors’ reports.

(c) | These companies were removed from the Limited Deed of Cross Guarantee based on the Revocation Deed executed on 20 December 2016.

(d) | These companies were added into the Limited Deed of Cross Guarantee based on the Assumption Deed executed on 29 June 2017 and are members of the Closed Group, as at 30 June 2017.

7