JAIME MORA SOLIS

Director

• MULTI FINANCIAL GROUP, INC.
• IFH INTERNATIONAL CORP.
• IFH STRATEGIC INVESTMENTS CORP.
• FOREST HILLS FINANCIAL INC.,
• TRANS-CEREAL OVERSEAS INC.,
• WELLINGTON COMMERCIAL AND FINANCIAL CORP.,
• BUSINESS PLANNING CONSULTANCY SYSTEMS, S. A.
• INSTALACIONES AUTOMOTRICES, S.A.
• CALDERA, SOLANO, MARCAS Y PATENTES, S.A.
• HIDALGO, S.A.
• NAVEGO PANAMA,S.A.
• CHASCA INVESTMENT CORP.
• KAPALUA INC.
• SCHREINER AIRWAYS PANAMA OPERATING, S.A.
• BERIMBU CORPORATION, INC.
• JAKEMATE, S.A.
• KOKINDI CORPORATION
• LINDERPREX, S.A.
• LEXDEI, INC.
• GLOBAL COFEE INTERNATIONAL CORP.
• ALFONSO HIDALGO E HIJOS, S.A.
• PRODUCTOS DE MERCADEO ESPECIALIZADOS, S.A.
• SHERBORNE INVESTMENTS, S.A.
• C & H SECURITIES, INC.
• SCHREINER AIRWAYS PANAMA,S.A.
• INMOBILIARIA GIRASOL, S.A.
• GIDEON CO, INC.
• AMMERSEE INC.
• FINANCIERA PREVONY, S.A.
• FANTASY CORPORATION.
• INVERSIONES CENTURION, S.A.
• INVERSIONES LAMILEY, S.A.
• INTERFUNDING CORPORATION.
• PROMOCION DE VENTAS Y ESTUDIOS DE MERCADEO (PROVEM) S.A.
• REFISTAP CARIBBEAN, INC.
• HERMANOS ANDINOS, S.A.
• FARMERS CORPORATION (FARMCO)
• SISTEMAS INTERNACIONALES DE PANAMA, S.A.
• PEIKARD ZONA LIBRE, S.A.
• INTANGIBLES CENTROAMERICANOS, S.A.
• SISTEMA DE INVERSIONES CENTROAMERICANAS, S.A.
• AAM HOLDINGS INC.
• ARAMO EUROPA INC
• STERLING FUND, INC.
• STERLING GROUP, INC.
• STERLING FACTORING S.A.
• TRIBASA PANAMA, S.A.
• CARLES, S.A.
• PANACOBRE S.A.
• CORPORACION VALIMAR, S.A.
• TRIPLEJAY INVESTMENT CORP S.A.
• TAIWAN INVESTMENT CORP.
• CIMA ELECTRONICS, S.A. (CESA)
• SAN DIEGO PROPERTY INC.
• NAVIERA DEL FARALLON, S.A.
• PIONEER INTERNATIONAL PANAMA, S.A. (PIPSA)
• ASESORIAS Y REPRESENTACIONES INTERNACIONALES, S.A.
• MULTIBANK INC.
• CORPORATION CENTRAL DE INVERSIONES, S.A.
• EMPRESA MUNDIAL DE MATENIMIENTO MARITIMO, S.A.
• IBEROAMERICAN CONSULTING CORP.INC.
• EMPRESA CONSULTORA AUSTRAL, S.A.
• BUFALORA, S.A.
• SHEBARRO, S.A.
• DEB COM DE PANAMA, S. A.
• NECARTI INTERNATIONAL, INC. -.-
• DESARROLLO GOLF BRAZOS, S.A.
• GENERAL TRADES AND SERVICES (G.T.S.) S.A.
• COMERCIO DEL PACIFICO PANAMA, S.A.
• ARAMO FIDUCIARY SERVICES, INC.

Subscriber

• TOWER LEASING INC.
• COMPANIA IVANOE, S.A.
• LAKE PARK INVESTMENTS CORP.
• SOCIEDAD CATIA, S.A.
• INMOBILIARIA LA LUZ, S.A.
• TRANS-INTERCONTINENTAL ENTERPRISES, S.A.
• CAIBARIEN INTERNACIONAL, S. A.
• SATCHEL INVESTMENTS CORP.
• LEGUS INVESTMENTS CORP.
• FOREST HILLS FINANCIAL INC.,
• GALLIPOLI ENTERPRISES, S.A.
• RAVENNA INTERNACIONAL, S. A .
• TRANS-CEREAL OVERSEAS INC.,
• CARIBBEAN SATELLITE,S.A.
• CASTELLAMMARE DEL GOLFO,S.A.
• CAVALA NTERNACIONAL,S.A.
• LKB INTERNATIONAL,INC.
• WELLINGTON COMMERCIAL AND FINANCIAL CORP.,
• FINANCIERA ALPHA-OMEGA, S.A.
• EVERGLADES FINANCIAL CORPORATION,S.A.
• LA FERME, S.A.
• JENSEN HOLDINGS, S.A.
• CHOSICA, S. A.
• SERDNA FINANCIAL, INC.
• ROWDY FINANCIAL INC.
• DUTARY HORNA, S.A.
• BON SHIPPING CO.LTD.,S.A.
• BUSINESS PLANNING CONSULTANCY SYSTEMS, S. A.
• CONSORCIO FANTINI, S. A.
• SOUTHERN SPECIALTY INTERNATIONAL, INC.
• GEMINI GROUP INC.,
• ARUBA FINANCE HOLDING CORPOPATION -.-
• CENTRAL DE INVERSIONES JACINTO, S.A.
• OSPREY INVESTMENT AND TRADING, CORP.
• FIMATRA, INC.
• BOUTIQUE AVANT GARDE, S. A.
• COMPANIA NAVIERA BADARACCO, S.A.
• ALUMARINE, INC.
• BEIRUT DEVELOPMENT CORPORATION
• FINANCIERA LOS VERDES, S. A.
• TECNOAGUAS,S.A.
• KEPDRILL INTERNATIONAL INC,S.A.
• ADVENTURER NAVIGATION LIMITADA,S.A.
• CALDERA, SOLANO, MARCAS Y PATENTES, S.A.
• MINAMI ET CO., S. A.
• OSIRIS INVESTMENTS LIMITED, S. A.
• LATINO RACING TEAM, S. A.
• BATON TRADING CORP.
• THERMO-GUARD DE PANAMA, S.A.
• PERSIAN FINANCIAL INC.
• BIARRITZ INTERNATIONAL INVESTMENT CORP.
• INMOBILIARIA Y FINANCIERA LA COLINA, S.A.
• SOCIEDAD DE INVERSIONES ROYAL, S. A.
• INVERSIONES EL CORTIJO, S.A. -.-
• CARTER, BROWN & FELLEMAN INVESTMENT LTD., S.A.
• TRIANGLE INTERNATIONAL FINANCE AND INVESTMENT CORPORATION.
• BRANCH FINANCIAL CORPORATION.
• WORLD INTERNATIONAL CREDIT CORPORATION
• ADMINISTRADORA PANAMENA DE ASEGURADORAS, S.A.
• WORLD COMMERCIAL & TRADING CORPORATION
• MENDFORT SYSTEMS, INC.
• HIGH FINANCING, INC.
• INTERNATIONAL DECOR, S. A.
• WHITE SANDS CORPORATION.
• INTERNATIONAL CONDOMINIUMS SYSTEMS S.A.
• NOVA CONSULTING GROUP INC.-GRUPO ASESOR NOVA,S.A.
• ALLAHANNA, S. A.
• INVERSIONES DESARROLLO PANAMA, S.A.
• INMOBILIARIA PLAZA AMERICAS, S.A.
• BERASMOCK, S. A.
• STUD PANAMA, S.A.
• BAHIA TELEVISION SALES CORP.
• BANCO INDUSTRIAL DE VENEZUELA (PANAMA) S.A.
• SAN AGUSTIN COMERCIAL Y SERVICIOS S.A.
• INTERNATIONAL TELEVISION & TELECOMMUNICATIONS, INC.
• FINANCIERA AMAZONAS, S.A.
• CONSULTORIA Y DESARROLLO DE EMPRESAS (COIDESA), S.A.
• PRENDAS INTIMAS, S. A.
• SCHREINER AIRWAYS PANAMA OPERATING, S.A.
• GREENLEAF SERVICES CORPORATION.
• COMMERCIAL TRADING CORPORATION INC.
• TRADING NATIONAL GROUP INC.
• AGENCIA DE CARGA INTERNACIONAL, S. A. (ACAISA)
• BRAZOS BROOK COUNTRY CLUB, INC / CLUB DE GOLF DE BRAZOS BROOK, S. A.
• SECAY CORPORATION, S. A.
• INVERSIONES VILVER, S.A.
• FIFTH MAY CORPORATION, S. A.
• RIBERA CONTINENTAL, S. A.
• ATLANTIC SIDE HOLDINGS, INC
• PUNTA MALA HOLDINGS, INC
• FIFTH TIME LIMITED, S.A.
• LEISURETIME SERVICES, S. A.
• CARINAS COMMERCIAL CORPORATION, S.A.
• COMINVEST FINANCE, S.A.
• GRAPPAS INTERNATIONAL, INC.
• GOLDEN VENTURES, INC.
• CHEVANIS INVESTMENTS, S.A.
• VERNATIL INTERNATIONAL S.A.
• TEXTILES FINANCIEROS, S.A.
• AMERICAN AGROPEC, S.A. (AGROPECSA)
• SILAROM CORPORATION
• JAKEMATE, S.A.
• ACROPOLIS NATIONAL INVESTMENTS, S.A.
• KOKINDI CORPORATION
• LINDERPREX, S.A.
• IMPORTADORA ESPECIALIZADA, S.A. (IMPESA) -.-
• VIENTO Y MAREA, S.A.(VIMARSA)
• AGENCIA DE CARGA COLON, S.A.
• DAMAJO CORPORATION, S.A.
• KINSIL, S.A.
• COMMANDER INTERAMERICAN COMPANY, INC.
• BAHIA AIRCRAFT, INC.
• AGRO-INDUSTRIAL DEVELOPMENT, S.A.
• ORIGINALA PETROLEUM INTERNATIONAL, INC.
• TORO TRADING COMPANY, INC.
• FLAGSTAFF INVESTMENT COMPANY, INC.
• HEMA FINANCIAL AND INVESTMENT CORPORATION, INC.
• DEGEM INC.
• GRATSOS-JUMAS, S.A.
• FRANCISCA, INC.
• CORPORACION MUNDIAL DE FINANZAS, S.A.
• BANCO DE AMERICA CENTRAL, S.A.
• ESPECIALISTAS EN INGENIERIA Y ARQUITECTURA ASOCIADOS, S.A.
• JADEMAR, S.A.
• TURACO, S.A.
• MADISON SHIPPING CORPORATION
• VESSMAR, S.A.
• PHILIPPINE BULKCARGO, S.A.
• PROVEEDORA EUROPEA, S.A.
• CONSORCIO QUIMICO DE PANAMA, S. A.
• PRODUCTOS DE MERCADEO ESPECIALIZADOS, S.A.
• PISR, S. A.
• BARBAROSSA INVESTMENTS, INC.
• KASTER LIMITED, CO.
• TELAT, S.A.
• ICSA INVESTMENT CORPORATION, INC.
• SHERBORNE INVESTMENTS, S.A.
• TAU CETI, S.A.
• TROJAN INDUSTRIES INCORPORATED, S.A.
• TRANSBULK, S.A.
• MULLIN, INSPECCIONES DE PETROLEO (PANAMA), S.A.
• SUN CITY, S.A.
• BOCA INVESTMENTS, CORPORATION
• CORPORACION YACEMIL, S.A.
• TRANSAMERICA INTERNATIONAL, S.A.
• HANADI NAVIGATION COMPANY, INC.
• PROVEEDORA DEL CARIBE, S.A.
• INVERSIONES INDUSTRIALES IBEROAMERICANAS, S.A.
• SCHREINER AIRWAYS PANAMA,S.A.
• INVERSIONES LOS PINOS, S.A.
• ALPHA GAMMA,S.A
• INTERNATIONAL GENERAL SERVICES CORPORATION
• ECOESTUDIO, S.A.
• OCEANRIVER COMMERCIAL CORPORATION, INC.
• LAKER NATIONAL CORPORATION, INC.
• SUNRAYS COMPANIA NAVIERA, S.A.
• PROMOTORA TEXTIL DE OCCIDENTE, S.A. (PROTEO INTERNACIONAL, S.A.)
• J. C. ENTERPRISES, INC.
• GRUPO INTERNACIONAL DE ACCESORIOS, S.A. (GRINTAC)
• INTER RIO TRANSPORTES, S.A.
• THE ALLIED GROUP, INC.
• DANIA OVERSEAS INVESTMENT, INC.
• MAINSAIL CORPORATION
• TRIESNA S.A.
• INMOBILIARIA GIRASOL, S.A.
• INMOBILIARIA MAYARI, S.A.
• GIDEON CO, INC.
• INVERSIONES FELRUD, S.A.
• DELANY, INC.
• CENTRAL AMERICAN INDUSTRIAL GASES, INC.
• DELPHINID REALTY, S.A.
• CIRO INDUSTRIES, S.A.
• INTERNATIONAL SERVICES OVERSEAS, INC.
• HACIENDA EL PALMAR, S.A.
• JULAI TRADING, S.A.
• INTERNATIONAL WORLD FINANCIAL CORPORATION.
• HAAGEN INVESTMENT COMPANY, S.A.
• HILPER INVETMENTS, S.A.
• CORPORACION DE INVERSIONES MARIDEL, S.A.
• SINCRON PLAZA, S.A.
• BERKSHIRE HOLDINGS, S.A.
• OCTOPUS INVESTMENT AND FINANCE, S.A.
• SEAGULL SHIPPING AND CHARTERING, INC.
• OCEAN VENTURES, S.A.
• PENINSULAR EXPRESS LINES, INC.
• ORBIS SHIPPING AND FINANCE, S.A.
• AMERICAN SHIPPING AND FUNDING CORPORATION
• YEDA CORPORATION, INC.
• FERRETERIA INDUSTRIAL ZONA LIBRE, S.A.
• METALES ZONA LIBRE, S.A.
• CONSTRUCCIONES Y DEMOLICIONES MELAIS, S.A.
• M. & B. TOYS, S.A.
• VIDEO Y SONIDO, S.A. (VIDESON, S.A.)
• SINCRON INTERAMERICA, S.A.
• MAGNUM HOLDINGS PANAMA, S.A.
• DERANA & COMPANY LTD. INC.
• TRADE CONTINENTAL HOLDINGS, S.A.
• SEGUROS INDUSTRIALES, S.A. .-
• CREDOMATIC DEL CARIBE, S.A.
• CREDIT CARD FINANCING CORPORATION.
• ATLAZ LAND DEVELOPMENT, CORP.
• JARCO SHIPPING, S.A.
• CONSULTORIAS Y SISTEMAS, S.A.
• FINANCIERA INTERNACIONAL SUD-AMERICANA, S. A.
• COMPANIA MARITIMA ECUANON, S.A.
• COMPUTERSET SOFTWARE, S.A.
• TEXTILES MODERNOS, S.A.
• ACCESORIOS DECORATIVOS, S.A.
• COMPANIA FINANCIERA COSMOS, S.A.
• EMPRESA FINANCIERA COMERCIAL, S.A. (EFICO, S.A.)
• EURAM LINES AND NAVIGATION, INC.
• MAREX OVERSEAS INC
• VERACRUZ SHIPPING CO.,INC.
• BIWATER PANAMA, S.A.
• MIGAN CONSTRUCTION CORP.
• GALAXIE FIDUCIARY INVESTMENTS CORPORATION
• VARISTY CORPORATION, S.A.
• TRANSPORTES Y MANEJO, S.A.
• SISTEMAS GRAFICOS DE PANAMA, S.A.
• COMPANIA LICORERA DE CENTROAMERICA, S.A.
• SUYSU, S.A. -.-
• EUROSTEEL LINES, S.A.
• LUDEMAR, S.A.
• GEAL S.A.
• INVERSIONES MARLOLI, S.A.
• INMOBILIARIA AYALES, S.A.
• TICAL TRADING CORPORATION
• CAPITOL FIDUCIARY INVESTMENTS CORP.
• WORLDWIDE TRADING ENTERPRISES, S.A.
• ORMAND INVESTMENTS CORPORATION, INC.
• LAFET-MARINE, INC.
• TOWERBANK OVERSEAS, INC.
• CHARLES RIVER INVESTMENTS, INC.
• OLIMAC S.A
• BOSTON MERCHANT FINANCING CORPORATION
• GRAFER INVESTMENTS S.A
• PLAYA MONTEMAR, S.A.
• INDUSTRIAL & MINING SUPPLY INTERAMERICA CORP.-IMS INTERAMERICA CORP.
• EMPRESAS DE INVERSIONES, S.A.
• EMPRESAS DE BIENES RAICES, S.A.
• IBERO VISION, S.A.
• PROMARK INTERNATIONAL CORPORATION, INC.
• COLEBROOK INVESTMENTS, S.A.
• YANKEE SHIPPING CORPORATION
• BUENA SUERTE INC.
• NORTH ATLANTIC RESEARCH & DEVELOPMENT INC.
• EXTRAVAGANZA, S.A.
• CAPITOL AMERICAN FINANCIAL CORP., INC.
• TIVOLY ENTERPRISES CORPORATION INC.
• VENILET INVESTMENTS CORPORATION INC.
• INTERNATIONAL COAST CORPORATION INC.
• MUNDIAL DE VIAJES, S.A. (EN ESPAöOL) Y WORLD WIDE TRAVEL INC. (EN INGLES)
• CHEMICAL SHIPPING CORPORATION.
• ROPA, S.A.
• FICSA INVESTMENTS, INC.
• LOMACO, S.A.
• IMPORTADORA MOTTA S.A.
• COFFEE AND ROASTERS INC.
• AGRICOLA LA LIBERTAD SOCIEDAD ANONIMA
• AFI DE PANAMA, S.A.
• CORPORACION DEL CANAJAGUA, S.A.
• LONDON INTERNATIONAL INVESTMENTS, S.A.
• VALORES INTERCONTINENTALES (PANAMA), S.A.
• RALYD INTERAMERICAN CORPORATION INC.
• VALORES IBEROAMERICANOS, (PANAMA), S.A.
• UAGI, S.A.
• CONSULTORES ESPECIALIZADOS DE IBEROAMERICA, S.A.
• INVERSIONES PROVENCO, S.A. -.-
• COMERCIALIZADORA INTERNACIONAL, S.A. (CINSA)
• REPRESENTACIONES DE EQUIPOS Y REPUESTOS, S.A.
• AMAERICAN MARKETING CORPORATION (INGLES), CORPORACION AMERICANA DE MERCADEO , S.A. (ESPANOL).
• INMOBILIARIA CORLOP S.A.
• ESPOR INVESTMENTS, INC.
• INVERSIONES TEJUAN, S.A.
• CREDITOS DEL PACIFICO, S.A. (CREDIPAC).
• AEROLINEAS PACIFICO ATLANTICO,S.A.(APAIR)EN ESPANOL Y ATLANTIC PACIFIC AIR- LINES S.A(APAIR)EN INGLES
• INDUSTRIAL DEVELOPERS AND CONSTRUCTORS CO., INC.
• CORPORACION INCONTRAX, S.A.
• BOUTIQUE MALIBU, S.A.
• VENTAS DE EQUIPOS, S.A. (VEDESA)
• REFISTAP CARIBBEAN, INC.
• IBEROAMERICAN BROKER, INC.
• EL AROMO, S.A.
• INMOBILIARIA BERNA, S.A. -.-
• HERMANOS ANDINOS, S.A.
• CREDICOMPRAS, S.A.
• SERVICIOS CONTABLES DE CENTROAMERICA, S.A.
• PIELENZ INTERNATIONAL INC
• INVERSIONES ICAZA GARCIA DE PAREDES, S.A.
• LAURGAIN TOWAGE, S.A.
• CANOAS,INGENIERIA Y FINANCIACION S.A.-CANOAS ENGINEERING AND FINANCING CO., INC
• MIKIBEL, S.A.
• TRANSPORTES PAPASIN, S.A.
• NEW YORK NAVIGATION COMPANY, INC.
• TROPICAL ENERGY SAVINGS INC.
• INMOBILIARIA YALTA, S.A.
• TOWER CORPORATION LIMITED.
• LETICIA SERVICIOS DE INGENIERIA, S.A.
• COMPAGNIE LUXEMBOURGOISE DE FINANCES, S.A. (CILFISA)
• CORPORACION PENTAX, S.A.
• KADUNA INVESTMENTS, S.A.
• AMERICAS INTERTRADE LTD. INC.,
• FINVEST UNDERWRITERS AND DEALERS CORPORATION
• C. A. G. TRADING COMPANY, S.A.
• GANOCHAFIA, S.A.
• RECURSOS LOS ANGELES, S.A.
• CHAGADENOP, S.A.
• SOCIEDAD DE INVERSIONES GALAXIA, S.A.
• INMOBILIARIA SIKA, S.A.
• DEGAMA INTERNATIONAL, CORP.
• TECNO - EUROPA, S.A.
• BEAUTIFUL OCEAN INC.
• ROCALLA, S.A.
• VARNEY INVESTMENTS, INC.
• LEINANI, S.A.
• VANELKA CORPORATION, S.A.
• SAUDI INTERNATIONAL INVESTMENT CORPORATION
• MINERAL DEVELOPMENT, S.A.
• IDLEWILD INVESTMENTS INC.
• COMELECTRO, S.A.
• GUBERPAN, S.A.
• INVERSIONES KAVELIN, S.A.
• INVERSIONES OMERSOL, S.A.
• COMPANIA DE INVERSIONES KAIXAMAR, S.A.
• GADA NAVIGATION COMPANY, INC.
• BON CHANCE SHIPPING, S.A.
• EUROOARSO, S.A.
• BLUEWATER MARINE CORPORATION
• SCORPIO TRADING CORPORATION
• COMPANIA INTERNACIONAL DE EXPANSION INMOBILIARIA, S.A.
• JOSILV, S.A.
• SILEMOR CORPORATION, S.A.
• INTERFINANCIERA DEL PACIFICO, S.A.
• FIAC HOLDING, S.A.
• LA TALENCIA, S.A.
• WELMORELLE INVESTMENTS AND FINANCE CORP., S.A.
• INVERSIONES ITACA, S.A.
• GLENEAGLES HOLDINGS, S.A.
• IMPERIAL MEATS, S.A.
• SAMSUNG PANAMA, INC.
• CASA MERCANTIL DE LAS INDIAS OCCIDENTALES, S.A.
• INTERFINANCIERA DEL CARIBE, S.A. (INCASA)
• ENSILV LIMITED, S.A.
• BRASINCO, S.A.
• MARINE WORK SERVICES CORPORATION,
• NIELREIB INTERNATIONAL CORP.
• INVERSIONES RONALY, S.A.
• COMERCIALIZADORA RIVERSOL, S.A.
• HAMPTON CORPORATION, INC.
• RETURN VENTURES, INC.
• CARIBBEAN YACHTING, INC.
• INTERNATIONAL MANAGEMENT AND ECONOMIC CORP.
• LAKE CITY INVESTMENTS, S.A.
• DISTRIBUIDORA KIENER CINCUENTA, S. A.
• COMERCIAL SANTA CARLA, S.A.
• MIRAVELI FINANCE, INC.
• AGROINDUSTRIAL LAS MERCEDES, S.A.
• TAPICORN FINANCE AND INVESTMENT CORP.
• SERVICIOS DIRECTOS Y ASESORIA, S.A.
• BLUE DIAMOND SHIPPING COMPANY, S.A.
• INVERSIONES PARABOLANT, INC.
• PROMOCION EXTERIOR DE PANAMA, S.A.
• TROPICAL SAIL, INC.
• MEDICA INTERNACIONAL, S.A.
• KOEKIE, S.A.
• INAMCO DE PANAMA, S.A.
• CONCESIONARIO DEL GRUPO EDITORIAL VISION, S.A.
• ANOM, S.A.
• REYAN, S.A.
• KREIHO, INC.
• IMPORTACIONES Y EXPORTACIONES ESPECIALIZADAS, S.A.
• NEW YORK NAVIGATION AND TRADING COMPANY, INC.
• MERCADO P. J. KIENER, S.A.
• RECURSOS VARIOS, S.A.
• RECURSOS ADMINISTRATIVOS Y FINANCIEROS, S.A.
• OILFIELD SALES & SERVICES-LATIN AMERICAN, INC.
• DISTINVER DE PANAMA, S.A.
• INTERNACIONAL DE PELICULAS, S.A.
• ROYAL HOUSE INVESTMENT CORPORATION
• IMPORTADORA COMERCIAL, S.A.
• MARGOT TRADING, INC.
• LIZARD, S.A.
• COMERCIAL ELECTRONICA, S.A.
• REA COMPANY, INC.
• MIDDLE AMERICAN INVESTMENT ASSOCIATION, INC.
• TOTAL OILFIELD PROFESSIONAL SERVICES, CORP.
• INVERSIONES COMERCIALES & INDUSTRIALES DE GUATEMALA, S.A. (INCOMER, S.A.)
• CATRIJOS, S.A. -.-
• WORLD OVER CONSULTING SERVICE, S.A.
• ROPIFLE PANAMA, S.A.
• SOCIEDAD PANAMENA DE PROMOCION, S.A.
• PANAMA TIME, S.A. FUSIONAN
• DIVERSIFIED INTERNATIONAL CAPITAL CORP. S.A.
• IMPORTACIONES ALIMENTICIAS, S.A.
• GRUPO KIENER, S.A.
• NEW WAYS INTERNATIONAL INC.
• JIMRO S.A.
• CENTRAL AMERICAN INVESTMENT AND HOLDING COMPANY INCORPORATED
• TRIMAR S.A.
• TRIDEX PANAMA S.A.
• AMERICAN TELE-DISTRIBUTORS, S.A.
• CHARLIE POPS INTERNATIONAL CORPORATION
• INTERMEDICA, S.A.
• KAWAMA INVESTMENTS, INC.
• INDEPENDENT FINANCIAL GROUP OF CENTRAL AMERICA, INC.
• AAM HOLDINGS INC.
• CATHAY INTERNATIONAL BANK, CORP.
• VALEURS MARCHE, S. A.
• INMOBILIARIA ARAMO S.A.
• TOWERTRUST INC.
• AMERICAN ASSURANCE CORP.
• INMOBILIARIA MARSON, S.A.
• CAPITAL APPRECIATION CORP.
• MAXELL LATIN AMERICA, S.A.
• PUNTA BARCO RESORT, INC.
• THERMOTEC INGENIERIA Y SERVICIO S.A.
• 3RD MILLENIUM CORP.
• XXI CENTURY HOLDING CORP.
• A. REYES, S.A.
• PKB CORP.
• EIBA INC.
• PLATO INDUSTRIES INC.
• TORRE LA CALETA, S.A.
• RADIAL ENGINEERING INC.
• BANCO FEDPA, S.A.
• CARLES, S.A.
• PRO.BODY S.A.
• TEXAS INTERNATIONAL, S.A.
• SOCIEDAD UNO COCO SOLO S.A.
• SOCIEDAD DOS COCO SOLO S.A.
• SOCIEDAD TRES COCO SOLO S.A.
• SOCIEDAD CUATRO COCO SOLOS.A.
• SOCIEDAD CINCO COCO SOLO S.A.
• SOCIEDAD SEIS COCO SOLO S.A.
• SOCIEDAD SIETE COCO SOLO S.A.
• SOCIEDAD OCHO COCO SOLO S.A.
• BERBERA S.A.
• BANGUI, S.A.
• ALCORP S.A.
• CORPORACION VIRREY, S.A.
• CORPORACION VALVIVIA, S. A.
• BILMA, S.A.
• CORPORACION MONTEVIDEO S.A.
• ALIMAR, S.A.
• BAMBARI, S.A.
• CORPORACION VIöAMAR, S..A
• CORPORACION MARPLATA S.A.
• IMPTY S.A.
• PTY SYSTEMS, INC.
• INMOBILIARIA VIDAJOSA, S.A.
• SHAMROCK CAPITAL INC.
• INMOBILIARIA VISTA VERDES S.A.
• C. P. A. INVESTMENTS INC.
• DESARROLLO Y CONTRUCCIONES Y INTERNACIONALES, S.A.
• ARGUS POLARIS INTERNATIONAL MORA
• SOUTHAMPTON CORP
• CINCINNATI FINANCIAL CORP
• GULF PETRO GAS, CORP
• FRANKLIN GUARANTEE SECURITIES CORPORATION. -.-
• CONDOMINIO LAS CASCADAS S.A.
• INVERSIONES CLARGON. S.A.
• CORPISA INVESTMENTS S.A.
• REFRESCOS NACIONALES, S.A.
• M. T. G. HOLDINGS INCORPORATED.
• BUSES FUTUROS S.A.
• INVERSIONES GABANICO S.A.
• PAN-ISRA TRADING, S.A.
• ASSET PROTECTION SERVICES CORPORATION.
• IMPSAT, S.A.
• INVERSIONES ECUATORIANAS DE ULTRAMAR, S.A.
• CORPI S.A.
• TUWEN CORPORATION.
• RIVER EDGE CORPORATION.
• FRANKLIN GUARANTEE INVESTMENT COMPANY, INC.
• PRICKET CORPORATION.
• BELLA VISTA PROPERTIES INCORPORATED.
• PAMELA FINANCE INC.
• RONI INVESTMENT COMPANY.
• ALHEI INVESTMENT COMPANY, INC.
• IASOL INVESTMENT COMPANY.
• COLPAL INVESTMENT COMPANY.
• NOBOL INVESTMENT CORP.
• VALDIVIA EXPLORACION S.A.
• FRIENDSWOOD INTERNATIONAL, INC.
• OPERACION FINANCIERAS INTERNACIONALES, S.A. (OFINSA):
• AVAL CARD INTERNATIONAL INC.
• IVAN SIERRA INVERSIONES S.A. IVASI. -.-
• DEEP SEA CORPORATION
• IRONHORSE CORPORATION
• JOJAFRA ,S.A.
• DANIA INVESTMENT S.A.
• NUMERAL CORP.
• MAGA OVERSEAS CORPORATION
• CENTRAL COMMUNICATION CORP.
• INTEL COMMUNICATIONS CORP.
• SOUTHAMPTON FINANCE CORP.
• SEREMAR TRADING CORP
• INTERMARINE ENTERPRISES, INC.
• NAGOYA OVERSEAS CORP
• ROTHSCHILD INSTITUTE ECOLOGICAL DEVELOPMENT (LATIN AMERICA )INC .
• DIVERSIFIED OVERSEAS INCORPORATED
• AGASAJOS, S.A.
• PLAZA KENSINGTON CORP.
• INMOBILIARIA ROROGA, S.A.
• ADMINISTRADORA CEDEX, S.A.
• BRIDGE FINANCIAL CORP.
• OVERLAND FINANCIAL CORP.
• ACCESS INVESTMENTS CORP.
• RESOURCES INTERNATIONAL INVESTMENTS INC.
• RIVERPLACE CORP.
• TIMBALIER CORPORATION.
• TAIGA, S.A.
• INMOBILIARIA HERRERANA, INC.
• ALMACENADORA CONTINENTAL, S.A. (ALCO)
• NATAICHI FINANCE CORP.
• NAGAHAM INVESTMENTS S.A.
• HANAOKA HOLDINGS CORP.
• UNITED LIQUORS GROUP INC.
• PTY INVESTMENT CORP.
• PYRAMID EXPORT LTDA. CORP.
• GROTE INTERNATIONAL ASSOCIATION OF PANAMA LTD. S.A.
• DOLE AVIATION INC
• ROCK VALLEY CORPORATION
• APPLE SERVICES CORP.
• MOUNT STANLEY FINANCIAL CORP.
• VENTURE CONSOLIDATED MANAGEMENT INC.
• G.R. S. INTERNATIONAL INC.
• ALWAYS MARINE INC, S.A.
• INTERNATIONAL TRADE TRANSACTIONS INC.
• EQUINOX HOLDINGS INC.
• INVERSIONES VILLA DEL SUR,S.A. -.-
• TAKEUCHI FINANCE CORP.
• NORTH PLATEAU HOLDINGS CORP.
• COMPAöIA BIQUE ,S.A.
• BIRAS CREEK HOLDINGS CORP.
• EMPRESAS VISCAYA,S.A..
• IMASHIRO HOLDINGS INC.
• WEST BAY FINANCE CORP.
• NORTH HARBOUR FINANCE CORP.
• VILLA PENINZULA FINANCE CORP.
• PACIFIC MOUNTAIN CORP.
• PKI INVESTMENTS CORP.
• FINANCIERA MULTIVALORES , S.A.
• WORLDIDE COMMERCIAL GROUO CORP.
• WASEA TRADING CORP.
• MATSUURA FINANCE CORP.
• TE PE S.A.
• PETROTECH HOLDINGS, INC.
• OKAWACHI CORPORATION
• MASAYOSHI CORPORATION
• INTEROCEANIC ENGINEERING CONSULTANT CORPORATION
• TAIWAN INTERNATIONAL INVESTMENT CORPORATION
• CHANG AND LEE INTERNATIONAL CORPORATION
• TRANSINTEROCEANIC TRADING CORP.
• INVERSIONES TAIWANERAS PARA AMERICA LATINA,S .A.
• INVERSIONES Y SERVICIOS DE INGENIERIA, S.A. (INSEINSA)
• VALLE DEL SOL, S.A.
• PANANA ENERGY CORP.
• GENERAL MANAGEMENT ASSET GROUP, CORP
• INVERSIONISTA JUDICOR, S.A.
• MORNING AFTER CORPORATION
• GOODVIEW CORPORATION
• CARGA AEREA INTERNACIONAL,S .A
• COLOMBO TOURS,S .A.
• EDUINA OVERSEAS, INC.
• VIEWSIGHT CORPORATION.
• MAGCOL INTERNATIONAL INC.
• INVERSIONISTA BUENRETORNO, S.A.
• MITSU INVESTMENT OVERSEAS CORP.
• CAJUN HOLDINGS INC.
• IZU HOLDING CORP.
• NAMAZU CORPORATION
• CANE GARDENS CORPORATION.
• RICKOFF PENINSULA CORP.
• STAR INVESTORS, S.A.
• SEALAND PACIFIC, INC.
• MAKOTO RIVER, INC. .
• INTERNATIONAL MARKETING & SALES, INC.
• UNITED INVESTORS,S .A.
• AMIDA HOLDINGS, INC.
• FLAMINGO IMPORTS, INC.
• PARISTOP, INC.
• SAM OVERSEAS INC.
• NORTHERN INVESTORS
• BONEFRO FINANCIAL, S.A.
• BREFARO INVESTMENT INC.
• SAEKI PLAZA CORP.
• IWASAKI FINANCE CORP.
• PROSPECT STREET FINANCE, INC.
• JACKSO SQUARE FINANCE CORP.
• DELTA RIVER INTERNATIONAL, INC.
• GREENBERG CAPITOL, CORP.
• MORGAN ENGINEERING CONSULT, CORP.
• COOKE FINANCE, INC.
• HUACA NEWS, S.A.
• JOLLA FINANCIAL INC.
• GUARDIAS Y ESCOLTAS ESPECIALES S.A.
• FUMIGADORA JUNTOS,S.A.
• GEMINI UNUS INC.
• INTERCORP ARTIS INC.
• GRAN MIO CORPORATION
• INTERAMERICANA DE EXPORTACIONES E IMPORTACIONES S.A (INDEISA)
• JORGEL, INC.
• JACOCO S.A.
• SUPERIOR FINANCE INC -.-.
• PANAMARMOL S.A
• TRIPLEJAY INVESTMENT CORP S.A.
• MCKESON & ROBINS (PANAMA), INC.
• CARE SUPPLIES, INC.
• JELD TRADING COMPANY S.A.
• GATEWAY EXPRESS LINES, S.A.
• TECNO VALORES, S.A.
• VITALITY ENTERPRISES, INC.
• VALNAT INC.
• BANISTMO TRADING CO., INC.
• CORPORACION DASIM S.A.
• JARISU S.A.
• CASA CAMBIARIA EUROPEO- LATINOAMERICANA, S.A EN ESPAöOL Y EUROPEAN LATINA- MERICAN EXCHANGE HOUSE, I NC EN INGLES.-
• SINO-JAM LTD.
• INVERSIONES EN PROYECTOS, S.A.
• CORPORACION LA VILLA, S.A.
• CORPORATION JAQUE, S.A.
• FOODRATE CORPORATION.
• ENTERPRISE CAPITAL INVESTMENTS, INC.
• L`AIGLON INVESTMENTS, INC.
• LINKLANE CORP.
• SEAVIEW HOLDINGS CORP
• FAMCAR INC.
• BUELNA INC.
• PERFECT INVESTMENT CORP.
• ULTIMATE HOLDINGS CORP.
• METALCHEM METALLURGICAL INC.
• CANEBOY OVERSEAS INC.
• LILAH FINANCE CORP.
• HIGHFIELD OVERSEAS INC.
• CANIS MAJORIS INT'L INC.
• DILUMA CORP
• HEPTA CORP,
• ASTRO INVESTMENTS INC
• DEXTRUM S.A.
• MAXI ENTERPRISES INC
• COPPERFIELD MANAGEMENT CORP
• GEMA OVERSEAS CORP
• BIRDWOOD INVESTMENT INC.
• MIDDLE EAST TRADING AND MARKETING CO, S.A
• JOMER OVERSEAS CORP
• INBERNA S.A.
• MEDICOS LABORALES ASOCIADOS S.A.
• SUPER SIETE S,A,
• VIGO PROPERTIES INC.
• RESTAURANTE Y PRESENTACIONES TIPICAS VILLA DE LAS FUENTES, S.A. -.-
• CERAMICA RIOPLAT S.A.
• HETIR INVESTMENT CORP.
• ST. CLOUD OVERSEAS CORP.
• VAMPELT CORPORATION.
• PLAINWELL HOLDINGS INC.
• FARIBAULT INVESTMENT CORP.
• PLATECITY OVERSEAS INC.
• CINCO PLUMAS, S.A.
• MITEX INTERNATIONAL, S.A.
• TRANS GLOBAL CARGO SERVICES, INC. -.-
• ROMARUBA S.A.
• GALLAGHER INVESTMENT CORP
• OVERTRADE CORPORATION
• INMOBILIARIA MAGICA S.A.
• GOLDVIEW CORPORATION
• INTERESTATE CORPORATION
• VAUDEVILLE CORP
• GOVER FINANCIAL INC.
• ROSEVIEW CORPORATION.
• TAJU INC.
• ORO CADENA S.A.
• G.M. ENTERPRISES INC.
• VINCE HOLDING CORP.
• KEIKO SALES CORP.
• RESTAURANTE VILLA DE LAS FUENTES, S.A.
• METECH INC.
• AMERICAN SALES CORPORATION.
• INVERCOVA INC.
• LAS SIETE EMES, S. A.
• TOWER WAREHOUSING SERVICES, INC.
• MAGUILACUTY INVESTMENTS INC.
• COSTA RICA OUTDOORS CORPORATION.
• OSTRIS INC.
• FASTY HOLDINGS INC.
• CLUB 13 INC.
• HALMORE INTERNATIONAL CORP.
• RIGBY CORPORATION.
• COLMOR HOLDING CORP.
• NYGARD CORPORATION
• CLAIRE S.A.
• ORATORIO S.A.
• COMPANIA DE INVERSIONES DECIBAR,S.A.
• A DIVERSIFIELD ASSET MANAGEMENT S.A.
• ORIENTAL CRAFT SUPPLIES INC.
• NORTH FALLS INVESTMENTS CORP.
• FOREST LAKE HOLDING INVESTMENTS CORP.
• VALLEY FAIR OVERSEAS CORPORATION
• NORTH STAR SECURITIES CORP.
• INVERSIONES HUANACO S.A.
• YELLOW WOD INTERNATIONAL CORPORATION.
• KELNA INC.
• TNP HOLDING CORPORATION
• KAREN OVERSEAS, INC.
• ELIZABETH OVERSEAS, INC.
• GOLD WINTER CORPORATION
• ORENBURG CORP.
• SAN MARCOS INTERNATIONAL CORPORATION -.-
• CORPORACION WESTMINSTER,S.A.
• ALAIS ENTERPRISES, INC.
• CROWN ROYAL TRADING CORP -.-
• ROYAL TRADING INTERNATIONAL CORP
• SUNBIRD TRADING COMPANY INC,.
• ATLANTIS AIR TRANSPORTS INC.
• CORPORACION CONTINENTAL, S.A.
• DESARROLLO LA CASTELLANA, S.A.
• MEDICAL TRADING CORPORATION.
• SERVICIOS INTERNACIONALES PANAMA, S.A.
• BRICKELL INTERNATIONAL CORPORATION
• INMOBILIARIA MORIABI, S.A.
• INMOBILIARIA PORTAL, S.A.
• INMOBILIARIA EL ALAMO, S.A.
• INMOBILIARIA LA FONTANA, S.A.
• BLUME FINANCE S.A.
• COMPANIA DEL MADRIGAL INC
• COMPA#IA MINERALES SANTANDER INC.
• REPRESENTACIONES EL GOLFO S.A.
• INTER CARIB INVESTMENT, INC.
• MACEDONIAN OVERSEAS INVESTMENT CORP.
• ALTOS DE LAS NUBES, S.A.
• ALTOS DE LAS ROCAS, S.A.
• ALTOS DE LAS COLINAS, S.A.
• ADMINISTRADORA LOS ALTOS, S.A.
• ALTOS DE LOS CERROS S.A.
• ALTOS DE LOS PRADOS S.A.
• VICTORIA TRADING & INVESTMENT LTD., S.A.
• MULTIVALORES INTERNATIONAL, S.A. (MULTIVALORES)
• ADMINISTRADORA PAYA, S.A.
• FER LASER, S.A.
• REINA DEL MAR, S.A.
• ALTOS DE LA LOMA, S.A.
• SUPERIOR ENTERPRISES, INC.
• FINANCIERA EL ROMERAL, S.A.
• J.G.PALMEIRA TRADING, S.A.
• INVERSIONISTA LA COSTA, S.A.
• CONTADORA PARAISO, S.A.
• NEW COMER INVESTMENTS CORPORATION.
• FOREST DEVELOPMENT CORPORATION
• SUPERIOR HOLDINGS CORPORATION.
• EMPRESAS TERRANOVA, S.A.
• SUMINISTROS CENTRALES, S.A.
• INDUSTRIA PESQUERA SISARGA, S.A.
• DESARROLLO MARFIL, S.A.
• DESARROLLO JADE, S.A.
• PRIME TIME COMMUNICATIONS, INC.
• EMARLD TRADING COMPANY, INC.
• LIOJA INVESTMENTS, S.A.
• CONSTRUCCIONES Y CONSULTAS DE CENTROAMERICA, S.A.
• ORNAMENTALES CARIBE, S.A.S
• GLOBE DOMINION CORPORATION
• EMPRESA FINANCIERA NACIONAL, S.A.
• FORREAL, INC.
• NEGOCIOS ANJOCAR, S.A.
• ALSON INCORPORATED
• ZEMYASE CORPORATION, INC.
• P.J.AHRENSBURG AND SONS, S.A.
• D.D.S. CAPITAL, S.A.
• FINANZAS ALTAMAR, S.A.
• BOCA INTERNATIONAL TRADING CORPORATION
• HOPEWELL INVESTMENTS, INC.
• CIMA INMOBILIARIA, S.A.
• GAVIOTA INVESTMENT CORP.
• KOBE INVESTMENTS CORPORATION
• EMPRESA MUNDIAL DE MATENIMIENTO MARITIMO, S.A.
• INVERSIONES NORSIL, S.A.
• VANELLUS, S.A.
• CORPORACION TUIRA, S.A.
• FLUCOM INTERNACIONAL, S.A.
• VEIRKANT SHIPPING CO., S.A.
• HANK ASSOCIATES, INC.
• SUNFISH CORPORATION
• ATLANTIC SECURITY INTERNATIONAL FINANCIAL SERVICES INC.
• H & K ASSOCIATES, INC.
• PMS, S.A.
• COMERCIAL URBANISTICA, S.A.
• ELAR REALTY CORP.
• DUMARCO, S.A.
• INVERSIONES PLAYA MEDIA LUNA, S.A.
• ALGOR, S.A.
• MOL, S.A.
• BARTER HK, INC.
• PENINSULA HOLDINGS, INC.
• INDUTECH INTERNATIONAL, INC.
• TABLEROS CHIRIQUI, S.A.
• DEARBORN AND SLINT AVIATION CORPORATION.
• COMERCIO FINANCIERO, S.A.
• MARFLAG-GREENLAND INTERNATIONAL CRUISES, INC.
• ACONY, S.A.
• DISTRIBUIDORA ARRO-RICO(PANAMA), S.A.
• ALUMINIUM TRADING CORPORATION.
• HORACIO ICAZA Y CIA. INTERNATIONAL, S.A.S
• PANAMA CANAL FISHERIES, INC.
• EMPRESA NUEVA ERA S.A.
• LA RONCADORA S.A.
• ATT ELECTRONICS, INC.
• MACADAMIA TROPICAL S.A.
• ALIMENTOS PROCESADOS DE AZUERO, S.A. (APASA)
• CONSORCIO JOELINNE, S.A.
• JUEGOS DIDACTICOS, S.A.
• RESIDENCIAS URBANAS, S.A. -.-
• STARCON PANAMA, S.A.
• SERVICIOS GERENCIALES PARA LA AGRICULTURA (PARAGUAY), S.A.
• IBEROAMERICAN CONSULTING CORP.INC.
• ANTON MARIEL INC.
• NAVIERA ESMERALDA, S.A.- -.-
• INMOBILIARIA CAYENA, S.A.
• FINANZAS LA ROCA, S.A.
• CORPORACION INVERSORA SARDES, S.A. (TRANSFIERE SU DOMICILIO A BARCELO --NA ESPAöA)
• INVERSIONES SANTA CRUZ DE LA PALMA, S.A.
• AUTO PLANET CORP.
• DESMAR (PANAM) S.A.
• JORTON CORP.
• ADVANCED ANALYTICAL IINSTRUMENTS, CORP.
• PROMOCIONES CIELO LINDO, S.A.
• BUENA TIERRA, S.A.
• COMERCIAL VALLEJO, S.A.
• CORPORACION BELFRY, S.A.
• TOWANDA INTERNACIONAL S.A.
• FINANCIERA QUINTER S.A.
• COMPANIA WICHITA, S.A.
• LUNICEL, S.A.
• OSEL HOLDING, INC.
• EMPRESA DE INVERSIONES ALCASTRE, S.A.
• EMPRESA DE INVERSIONES AGUA VIVA, S.A.
• LERIDA INVESTMENT CORPORATION
• ARNUS TRADING GROUP, INC.
• EMPRESA FINANCIERA QUEBRADA ANCHA, S.A.
• REYNOSA RIDGE, S.A.
• SAFI RESOURSES INTERNATIONAL, INC.
• CONSORCIO MOLINE, S.A.
• HELMSLEY ENTERPRISES, CORP. INC.
• FORTUNE FINANCE & INVESTMENT CORP. S.A.
• INVERSIONES UNITEL S.A.
• INVERSIONES ESCORIAL, S.A.
• DUNELON INVESTMENT CORPORATION.-
• PARADOXE ENTERPRISES, INC.
• WINTHROP INTERNATIONAL CORP.
• CENTENNIAL ENGINEERING CORP.
• EMPRESA CONSULTORA AUSTRAL, S.A.
• PASTO REALTY INVESTMENTS, INC.
• OLYMPIC FINANCIAL & COMMERCIAL, INC.
• SUD AMERICANA DE REPRESENTACIONES AGROINDUSTRIALES, S.A.
• JOGGERNOT REPRESENTACIONES EN GENERAL, S.A.
• EXPLOTACIONES ALIMENTICIAS, S.A. (EASA)
• WINGATE OVERSEAS, INC.
• SHERINO ENTERPRISES, INC.
• INVERSIONISTA KALGARI, S.A.
• MANEDI WORLD TRADE, INC.
• GRASSHOPPER MARITIME, CORP.
• MARCHMONT AND PARTNERS INC.
• CID HOLDING COMPANY
• COMPANIA HELOGA, S.A.
• SANTA ELENA S.A.
• VIALUX INTERAMERICA, S.A.
• PLUS CARBON, S.A.
• INVERSIONES COS, S.A.
• INVERSIONES RHS, S.A.
• LOMA EQUITIES, INC.
• LA PARTICIPADORA, S.A.
• PULY, S.A.
• INMOBILIARIA EL ROMERAL, S.A.
• EXCEL INTERNATIONAL INC.
• INMOBILIARIA LA INDIA, S.A.
• ATLANTIC FORWARDING COMPANY INC.
• ALMACEN CUSCO, S.A.
• INMOBILIARIA ANTON, S.A.
• SURGELE TRADING COMPANY INC.
• MARVIN IMPORT & EXPORT, CORP.
• MONTIJO DEVELOPMENT INC.
• COPERACION GANADERA SAN LUIS S.A.
• PROYECTOS Y EDIFICACIONES, S.A. -.-
• INMOBILIARIA Y FINANZAS RIVIERA, S.A.
• NEW LAND REALTY CORP.
• ALCALA WORLD INTERNATIONAL, CORP.
• GANIVET INVESTMENTS, S.A.
• DARAYOLICE, S.A.
• ENTREGAS GENERALES, S.A.
• IMPRESIONES BARRERA HERMANOS, S.A.
• INVERSIONES Y FINANZAS EBCO, S.A.
• MILESTONE TRADING CORPORATION
• ROLIMPA TRADING CORPORATION.
• PROM-SPORT, S.A.
• JEMAN, INC.
• SIRIANY INTERNATIONAL, INC.
• TAMILSA HOLDINGS, S.A.
• BAYBA, S.A.
• INVERSIONISTA DISATEL, S.A.
• KAWAMA CORP.
• TUXEL RIVER INC.
• ANADY ENTERPRISES, INC.
• RODINSA INTERNATIONAL CORP., S.A.
• WEST PALM ENTERPRISES INC.
• LEPTA INVESTMENTS, INC.
• LOMAX ASSOCIATES LIMITED CORP.
• PANAMA AUTOBROKERS, INC.
• INVERSIONES GALLOSOLO, S.A.
• MARUBISHI INTERNATIONAL, CORP.
• AALAMIN INTERNATIONAL S.A.
• AALAMIN IMPEX CORP.
• BUFALORA, S.A.
• VALLEY PARK, INC.
• INVERSIONES ROFEX, S.A. (E. DE A.)
• ALQUILERES GENERALES, S.A.
• SHEBARRO, S.A.
• TAIKAN INTERNATIONAL SERVICES CORP.
• PETROLEUM RIVER FLEET, S.A.
• CYPRESS TRADING CORP.
• MEDICELI FINANCE, INC
• MERCATOR SERVICE CORP.INC
• GORMA, INC.
• FARODI, S.A.
• RESIDENCIAL MARY, S.A.
• PAN AMCO, S.A
• CONTINENTAL MERCATOR SERVICE INC.
• PANAMA GOLD TRADING, INC
• MAYFLOWER INVESTMENTS, INC
• MERCATOR CREDIT CORPORATION
• WESTERN CARIBBEAN INVESTMENT CORP.
• SOCIEDAD DE INVERSIONES BARSICAL, S.A.
• NOXELL (PANAMA), S.A. (PASA A SER SOCIEDAD DE RESPONSABILIDAD LIMITADA S.L. 263
• FINANCIERA E INVERSIONISTA ELIZET, S.A.
• INVERSIONISTA DALIBER, S.A. -.-
• IRISPEL INVESTMENTS AND FINANCE, INC.
• INVERSIONES SABADEL, S.A.
• SPORT FISHING, INC.
• INVERSIONES LA GOLETA, S.A. -.-
• DEB COM DE PANAMA, S. A.
• WESTBURY FINANCIAL CORP.
• NETEIZURA CORPORATION.
• CORPORACION DE INVERSIONES NAYOADY, S.A.
• BLUE MOUNTAINS FINANCIAL CORP.
• CONFECCIONES LOS ANGELES, S.A.(COLOSA)
• NECARTI INTERNATIONAL, INC. -.-
• DIGITAL LEASINGS, INC.
• JOULET INVESTMENT, INC.
• CORPORACION DE INVERSIONES LIREYOL, INC.
• ZARIEN FINANCIAL, INC.
• HAFIZA INVESTMENTS, INC.
• ARRENDADORA TECNICA, S.A.
• SERVICIOS AUTOBAHN, S.A.
• PAEM, S.A.
• DESARROLLO GOLF BRAZOS, S.A.
• SERVICIOS Y REPRESENTACIONES DE CONSTRUCCION, S.A. -.-
• CADIZ INVESTMENT CORPORATION NOTA MARGINAL
• INVERSIONES ALCOYANO S.A.
• INVERSIONES PONTEVEDRA S.A.
• ADMINISTRADORA IBERICA, S.A.
• UPIM S.A.
• ADMINISTRACION DE FACILIDADES DEPORTIVAS, S.A. .
• SOMALEX, S.A.
• DEVTRADE CORPORATION
• KODRU, INC.
• CONSORCIO CARELLY, S.A.S -.-
• FORT WORTH INVESTMENTS INC.
• CREIGHTON STREET INVESTMENT INC.
• KITTERY & BUSINESS SUPPLY CO.
• VIA INTERNACIONAL, S.A.
• MONTELIBANO INVESTMENT, S.A.
• BOLO, S.A.
• TIEPOLO ENTERPRISES, S.A.
• PATINIR INVESTMENT, S.A.
• TRANSCARGA IMPORT, S.A.
• VENTACOR'S SOCIEDAD ANONIMA
• EMPORIO DE PROPIEDADES, S.A.(EMPROSA)
• MARMOR ENTERPRISES, INC.
• WESTLAND AMERICAN CORPORATION.
• SUNRISE WEST CORPORATION
• INMOBILIARIA ILIMITADA, S.A.
• INVERSIONES TAMOMA, S.A.
• INTERNATIONAL SHIPYARD TRADING, CORP.
• WESTLAND FINANCIAL, INC.
• COMERCIAL EXITO, S.A.
• COMERCIO DEL PACIFICO PANAMA, S.A.
• AMERICAS TRADING & COMMERCIAL CORP.
• SUNRISE FINANCIAL CORPORATION
• COMPANIA PESQUERA ISLA SAN ANDRES, S.A.
• INVERSIONES DABRAL, S.A.
• COMPANIA INTERNACIONAL DEL GOLFO, S.A.
• CARLOGLI FILMS LTD. S.A.
• COMPAöIA AGROINDUSTRIAL Y GANADERA CACHO ROTO, S.A.
• INGRICO INVESTMENT, S.A.
• COMPAöIA BERNCO, S.A.
• INVERSIONES RAMIL, S.A.
• INVERSIONES DILSART, S.A.
• INVERSIONES PIROMAR, S.A.
• INVERSIONES MANIKOL, S.A.
• TELSAT INTERNATIONAL INC.
• NOUVELT, S.A.
• MOVANKA, S.A.
• COMERCIAL PACIFICO SUR, S.A.
• MIDWAY ENTERPRISES, INC.
• ROYAL CENTURY CORP
• MSB FILMS INC.
• SAMAFE CARIBBEAN CORP.
• INVERSIONISTA GRANATE S.A.
• GRUPO INTERNACIONAL DE ESTUDIOS Y PROYECTOS (GIEPSA), S.A
• INMOBILIARIA GERELISA, S.A.
• SERENA ENTERPRISES,INC.
• INVERSIONISTA TALINIA S.A.
• EBANISTERIA DE INTERIORES, S.A.
• J. A. MASTROVITI, S. A.
• GORFIN INSURANCE,FUTURES & INVESTMENTS,INC.
• PECES DOS MARES, S.A.
• ALMA LIMITED, S.A.
• DEL REY OCEAN INVESTMENTS, S.A.
• SUMNER & LEHMAN TRADING COMPANY INC.
• ALMACEN DE LAMINAS, S.A.
• GINCALA, S.A.
• FINANCIERA KANOGIL, S.A.
• OMANI FINANCIAL, INC.
• FINANCIERA RIBEMEIRA, S.A.
• MINDANAO INVESTMENTS, INC.
• SAUDIMAR TRADING COMPANY.
• COMPANIA COSTARRICENSE PANAMENA DE ALQUILERES, S.A.
• RISECREST CORP.
• ROSEVALLEY CORP.
• ROSEPRAIRIE CORP.
• INMOBILIARIA OMCA, S.A.
• INVERSIONES LEUCADIA, S. A.
• COMERCIALES NEPTUNO, S.A.
• FICSA LEASING CORPORATION
• ROYAL LAKE CORPORATION
• INVERSIONISTA RIO VERDE, S.A.
• KAPFEL, S.A. -.-
• BORCAL ENTERPRISES, INC.
• PACO RIO INTERNACIONAL, S.A.
• RIVOFLAVIA, INC.
• CONTACTOS E INVERSIONES, S.A.
• LOUDUM HOLDINGS INC.
• INMOBILIARIA POLI 2, S.A.
• INMOBILIARIA POLI 1, S.A. -.-
• INMOBILIARIA POLI 4, S.A.
• INMOBILIARIA POLI 3 S.A.
• FELIPE MOTTA-AZUERO, S.A. -.-
• FRIOCANAL EXPORT, S.A.
• SILESIA INTERNACIONAL DE INVERSIONES S.A.
• COSMOS DEVELOPMENT, INC.
• INMOBILIARIA MONTESINO, S.A.
• TIKAL BUSINESS & INVESTMENTS, INC.
• MIGROS, S.A. -.-
• ROSEVEL FINANCIAL, INC. -.-
• SOCIEDAD DE INVERSIONES SOLAR, S.A.
• LOUISBOURG FINANCIAL CORP.
• URANUS ENTERPRISES CO., INC. -.-
• TENENCIAS DE AZUERO, S.A.

Agent

• RODYOR, S.A.
• MARFLAG-GREENLAND INTERNATIONAL CRUISES, INC.