| REFA GENERAL TRADING CO. (L.L.C.) |
| REFA GENERAL TRADING CO L.L.C (BR) |
| REFAH CONTRACTING EST. |
| REFAI BROTHERS |
| Refaie Jewellery Bazaar I |
| REFAIF EST. FOR PERFUMES & COSMETIC MATERIALS |
| REFAI & JASHANMAL CO. W.L.L. |
| REFAI MEDICAL |
| REFAL ADVERTISING L.L.C) |
| Refal Beauty |