Carreras Limited (“the company”) is incorporated and domiciled in Jamaica and is listed on the Jamaica Stock Exchange. It is a 50.4% subsidiary of Rothmans Holdings (Caricom) Limited, which is incorporated in St. Lucia. The ultimate parent company is British American Tobacco plc, incorporated in the United Kingdom and listed on the London Stock Exchange. The principal activities of the company are the marketing and distribution of cigarettes. The address of the principal place of business and the registered office of the company is 13A Ripon Road, Kingston 5, Jamaica.

Caribbean Cement Company Limited (the “Company”) and its subsidiary (note 2.2) are incorporated under the laws of Jamaica. The Company is a limited liability public company listed on the Jamaica Stock Exchange and is domiciled in Jamaica. The registered office of the Company is at Rockfort, Kingston, Jamaica. The Company is a 65.65% owned subsidiary of TCL (Nevis) Limited. TCL (Nevis) Limited is a wholly owned subsidiary of Trinidad Cement Limited (the “Parent Company”) which also owns 8.45% of the ordinary stock units of the Company. On January 24, 2017, CEMEX, S.A.B. de C.V, through its indirect subsidiary Sierra Trading acquired 113 million of the ordinary stock units of Trinidad Cement Limited (TCL) and on that date increased its shareholding from 39.5% to a majority stake of 69.8% of the total issued ordinary share of Trinidad Cement Limited. Consequent on this transaction, TCL became a subsidiary of Sierra Trading, with CEMEX, S.A.B. de C.V, a company incorporated in and domiciled in Mexico and listed on the Mexican and New York Stock Exchanges, becoming the ultimate parent of TCL and the Company. The principal activities of Caribbean Cement Company Limited and its subsidiary (the “Group”) are the manufacture and sale of cement, clinker and the mining and sale of gypsum, shale and pozzolan. The Group operates in Jamaica. On May 1, 2019, approval was granted by The Supreme Court of Judicature of Jamaica (Supreme Court) for the amalgamation of Jamaica Gypsum & Quarries Limited and Caribbean Gypsum Company Limited into Caribbean Cement Company Limited. This approval resulted in the extinguishment of the issued share capital of Jamaica Gypsum & Quarries Limited and Caribbean Gypsum Company Limited and all assets and liabilities assumed by the Company. On the date of the approval of the amalgamation, Jamaica Gypsum & Quarries Limited and Caribbean Gypsum Company Limited were dissolved and struck off the Register of Companies without winding up pursuant to section 208 of the Jamaican Companies Act.

Caribbean Flavours and Fragrances Limited (“the Company”) is incorporated under the Companies Act of Jamaica and domiciled in Jamaica. Its principal activity is the manufacture and distribution of flavours, mainly for the beverage, baking and confectionery industries. The Company also manufactures fragrances primarily for household and general cleaning and sanitation purposes. Its registered office is located at 226 Spanish Town Road, Kingston 11. Effective 2 October 2013, Caribbean Flavours and Fragrances Limited (CFFL) shares were listed on the Junior Market of the Jamaica Stock Exchange. Subsidiary: change of accounting year-end date to 31 December The Company is a subsidiary of Derrimon Trading Company Limited (DTCL). The Company’s yearend was formerly 30 June, but during the year, the Company applied to Tax Administration Jamaica (TAJ) to change its year-end to 31 December to align with that of its parent company, DTCL. Tax Administration Jamaica by letter dated 26 June 2017, approved the change to 31 December according to Section 6 of the Income Tax Act. DTCL is the registered holder of 62.02% of the issued capital of CFFL

Cargo Handlers Limited (the Company) is incorporated and domiciled in Jamaica and has its registered office at Montego Freeport Shopping Centre, Montego Bay. The Company’s principal activities are the provision of stevedoring services, equipment leasing and the provision of management services.

 Eppley Caribbean Property Fund Limited SCC (formerly Fortress Caribbean Property Fund Limited SCC) (the Fund) was incorporated on May 7, 1999 and is registered under the Mutual Funds Act of Barbados as an authorised mutual fund. The Fund is a closed end fund. It commenced operations on August 20, 1999. These consolidated financial statements include the results the Fund and its subsidiaries, collectively known as the Group. Eppley Fund Managers Limited, a mutual fund administrator licensed under the Mutual Funds Act, Barbados, acquired the common shares of the Fund which were previously held by Fortress Fund Managers and Alleyne, Aguilar & Altman Limited. The effective date of the transaction was May 4, 2018. Following the completion of the sale, the name of the Fund was changed to Eppley Caribbean Property Fund Limited SCC. On September 24, 2013, at a special meeting of the shareholders of the Class “A” shares, the proposal to divide the Fund into a segregated cell company was approved. As a result, effective October 1, 2013, the Fund was converted to a segregated cell company, Fortress Caribbean Property Fund Limited SCC (“the Fund”). The Fund is divided into two cells, Fortress Caribbean Property Fund – Value Fund (“the Value Fund”) and Fortress Caribbean Property Fund – Development Fund (“the Development Fund”). As at October 1, 2013 each share previously owned by the Class “A” shareholders has been replaced by one share in the Value Fund and one share in the Development Fund. A public invitation for subscription was made by Eppley Caribbean Property Limited SCC via prospectus dated June 15, 2019, in Jamaica in respect of cellular shares in the value fund at the price of J$46.18 per share. The offer closed on July 31, 2019, consequently contributing to an increase of 66,528,860 units of shares issued. The split of the Fund into the two cells is reflected on the Barbados Stock Exchange, the Company’s primary exchange listing. The Fund’s shares are also traded on the Trading on the Trinidad and Tobago Stock Exchange. Each share trades independently. The investment objective of the Value Fund is to produce annual income and long–term capital gains from a diversified portfolio of income producing properties in the Caribbean. It is expected that the Value Fund will pay out a minimum of 75% of its available distributable profits annually. The accounting policies and method of computation are consistent with the audited financial statements for the year ended September 30, 2020. These financial statements are expressed in Barbados dollars which is the currency of the primary economic environment in which the Fund operates.

Caribbean Producers (Jamaica) Limited (“company” or “parent company”) is incorporated under laws of and domiciled in Jamaica. Its registered office is situated at Shop No. 14, Montego Freeport Shopping Centre, Montego Bay, St. James and its principal place of business is at 1 Guinep Way, Montego Freeport, Montego Bay, St. James. The company’s shares are listed on the Junior Market of the Jamaica Stock Exchange. The company and its subsidiaries are collectively referred to as “the group”. The Group’s principal activities are the wholesale and distribution of food and beverages, the distribution of non-food supplies and the manufacture and distribution of fresh juices and meats. The details of the company’s subsidiaries as at June 30, 2020 are as follows:

 On December 18, 2015, the parent company made a follow-up offer, expiring on January 8, 2016, to purchase all the remaining shares of the company, with the intention of not increasing its shareholdings beyond 79.99%. The offer was accepted by 110 shareholders tendering 48,815,711 ordinary shares or 12.44% of the issued share capital of the company. In addition, one of the lockout shareholders sold a further 35,475,929 shares to the parent company, at the offer price of $0.1338 per share. (f) Effective January 8, 2016, World of Dolphins Inc. holds 79.99% of shares issued by Dolphin Cove Limited. (g) In April 2019, World of Dolphins Inc. pledged to charge 100% (313,901,858) of stock units which it holds in the Company as co-security for a Note Purchase Agreement on behalf of Controladora Dolphin SA de C.V.

Derrimon Trading Company Limited (“the Company”) is a company limited by shares, incorporated and domiciled in Jamaica. The Company registered office is located at 233-235 Marcus Garvey Drive, Kingston 11. The Company was incorporated in 1998.

The principal activities of the Company include the wholesale and bulk distribution of household and food items inclusive of meat products, chilled and ambient beverages and the retailing of those and other food items and meat products through the operation of a chain of outlets and supermarkets. The Company’s subsidiaries are involved in manufacturing of flavours and fragrances along with wooden pallets.

Derrimon Trading Company Limited together with its subsidiaries is referred to as the “Group”. Effective December 17, 2013, the Company’s shares were listed on the Junior Market of the Jamaica Stock Exchange (JSE).