| KAYAN STEEL TRADING CO. WLL |
| KAYAN STRATEGIC AGRICULTURAL CONTRACTING CO. WLL |
| Kayan Suhar Al Dahabya |
| KAYAN SUR PROJECTS |
| KAYAN SWEET COMPANY FOR SWEETS FATAYER & PASTRIES WLL |
| KAYAN TAILORING & EMB |
| Kayan Trading and Contracting |
| KAYAN TRADING INFORMATION SERVICES |
| Kayan Training Services office |
| KAYAN TWENTY TWO COMPANY FOR WHOLESALE AND RETAIL TRADE WLL |
