| Relationships | Role | Relationship Start | Relationship End |
| Opaz Ltd. | Parent | 12/31/1999 | 8/31/2001 |
| Opaz Ltd. | Parent | 12/31/1995 | 12/30/1996 |
| Isram Wholesale Tours And Travel Ltd. | Subsidary | 9/27/1999 | 8/31/2001 |
| Teus Development Areas Industrialization Ltd. | Subsidary | 12/31/1995 | 9/26/1999 |