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KAD MARKETING RESEARCH AND BUILDERS CONSULTANCY, INC.

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Tutorial Diving Services
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K & P WIN TRAVEL INC.

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Travel & Tours
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JOBSNOW, INC.

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Manpower & Recruitment Agency
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ISLANDS BANCA CRUISES CORPORATION

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Transport Services
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HINODE REALTY AND DEVELOPMENT CORPORATION

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HCR & T CONDOMINIUM CORP.

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GROUCHO CORP

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GRAND BLEU DIVE RESORT, INC.

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Dive Shop
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G & S TRANSPORT CORP.

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Rent A Car
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FOUR SCUPPS CORP.

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Holding Company
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FIESTA BAYASIAN SEAFOOD RESTAURANT

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Beer Retailer
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EASYDIVE RESORT INC.

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Dive Shop
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EASTPOINT VILLAS CONDO OWNERS, INC.

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Association
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DRT MEDICAL SPA AND RESORT INC.

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Lessor
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CORALPOINT BEACH & YACHT CLUB

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Cold Storages Restaurant
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CHATEAU BY THE SEA

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Beach Resort
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CEBU YEN ASSET CORP

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Holding Company
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CEBU SEA WORLD

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Dive Shop
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CEBU JIC LANGUAGE CENTER INC.

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Vocational Training Center
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CBIC MANAGEMENT CORPORATION

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Lessor
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C & C DISCOVERY CORP.

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Dive Shop
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BE RESORTS MACTAN

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Banquet (function Room)
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ATTIC TOURS PHILS., INC.

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Tourist Transport
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AQUATIC RANCH DEV'T. CORP.

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Hatchery
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AMISA SITE

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Real Estate Developer/lessor