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## 25. CONTROLLED ENTITIES 

The consolidated financial statements include the following controlled entities: 

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(a)  These companies have entered into a deed of cross guarantee dated 22 November 2006 with Australian Agricultural Company Limited which provides that all parties to the deed will guarantee to each creditor payment in full of any debt of each company participating in the deed on winding-up of that company� As a result of a Class Order issued by the Australian Securities and Investments Commission, these companies are relieved from the requirement to prepare financial statements� The consolidated income statement and consolidated statement of financial position of all entities included in the class order “closed Group” are set out in Note 25 (b)� 

