Equity Method Affiliates Notes: 1. * denotes the date at which the company began its current business. 2. Equity owned by the holding company includes equity owned indirectly. 3. Suzhou INAX Sanitary Ware Co., Ltd. was acquired by and merged with Suzhou INAX Building Materials Co., Ltd. on April 1, 2009. 4. JS GROUND SERVICE Corporation was acquired by and merged with Japan Home Shield Co., Ltd. on July 1, 2009. 5. Nittan Seiki Company Limited was acquired by and merged with Nittan Electronic Company Limited on April 1, 2010. 6. Although the Company does not have voting rights of limited private company SUPER VIVA ASSET and 3 other companies (special purpose companies), these companies  are treated as subsidiaries of the holding company when substantial attribution of the following are taken into account: rights and obligations based on agreements, profit  and loss, etc. 7. SUN WAVE CORPORATION became a consolidated subsidiary by stock swap on April 1, 2010. JS Group Corporation Annual Report 2010 89 Name Location Date  established (Note 1) Paid-in capital (¥ million) Equity owned  by the holding  company (%) (Note 2) Operations SUN WAVE CORPORATION (Note 7) Chiyoda-ku, Tokyo Jun. 1936  14,551  30 Manufacture and sales of plumbing fixtures Name Location Date  established (Note 1) Paid-in capital (¥ million) Equity owned  by the holding  company (%) (Note 2) Operations INAX (China) Investment Co., Ltd. Shanghai, China Feb.  2002 US$ thousand 34,500  100 Sales of plumbing fixtures and other building materials Suzhou INAX Sanitary Fitting Co., Ltd. Suzhou, China Aug. 1996 1,730 100 Manufacture of plumbing fixtures Suzhou INAX Building Materials Co., Ltd. Suzhou, China Feb.  1998 4,000 100 Manufacture of plumbing fixtures and other building  materials Suzhou INAX Sanitary Ware Co., Ltd. (Note 3) Suzhou, China Jul. 2001 1,900 100 Manufacture of plumbing fixtures Taiwan INAX Corporation Hsinchu, Taiwan Jun.  1998 NT$ thousand 282,677  51 Manufacture and sales of other building materials INAX VIETNAM SANITARY WARE Co., Ltd. Hanoi, Vietnam May  1996 US$ thousand 8,100  85 Manufacture and sales of plumbing fixtures INAX VIETNAM TILE Co., Ltd. V˜ung Tàu,  Vietnam Apr.  2007 US$ thousand 12,000  100 Manufacture and sales of plumbing fixtures INAX VIETNAM PLUMBING FIXTURES Co., Ltd. Quang Nam,  Vietnam Nov.  2008 US$ thousand 18,000  100 Manufacture of plumbing fixtures A-S CHINA PLUMBING PRODUCTS Ltd. Grand Cayman,  Cayman Islands Dec. 1993 US$ thousand 1,510  100 The holding company of Chinese business of American  Standard A-S CHINA Co., Ltd Shanghai, China Oct.  1995 US$ thousand 30,000  100 Sales of plumbing fixtures AMERICAN STANDARD JIANGMEN FITTINGS Co., Ltd. Jiangmen, China Aug. 1991 US$ thousand 10,850  100 Manufacture and sales of plumbing fixtures A-S (SHANGHAI) POTTERY Co., Ltd Shanghai, China Jun. 1994 US$ thousand 24,725  82 Manufacture and sales of plumbing fixtures A-S (GUANGZHOU) ENAMELWARE Co., Ltd. Guangzhou, China Dec. 1994 US$ thousand 18,000  82 Manufacture and sales of plumbing fixtures HUA MEI SANITARY WARE Co., Ltd Qingyuan, China May  1985 US$ thousand 12,000  67 Manufacture and sales of plumbing fixtures A-S (TIANJIN) POTTERY Co., Ltd. Tianjin, China Jan.  1994 US$ thousand 17,500  100 Manufacture and sales of plumbing fixtures AMERICAN STANDARD B&K (THAILAND)  PUBLIC Co., Ltd. Pathumthani,  Thailand Jul.  1969 Bt million 105  99 Manufacture and sales of plumbing fixtures IDEAL STANDARD (THAILAND) Ltd. Pathumthani,  Thailand Feb.  1995 Bt million 172  100 Manufacture and sales of plumbing fixtures CERAMIC SANITARYWARE Pte. Ltd. Singapore Mar.  1994 S$ thousand 17,780  100 Sales of plumbing fixtures and the holding company of  American Standard excluding Chinese business AMERICAN STANDARD VIETNAM, Inc. Binh Duong,  Vietnam Nov.  1994 VN Dong billion 164  84 Manufacture and sales of plumbing fixtures AMERICAN STANDARD KOREA, Inc. Seoul, Korea Oct.  1984 Won million 9,767  100 Manufacture and sales of plumbing fixtures PT AMERICAN STANDARD INDONESIA Bogor, Indonesia Mar.  1983 Rp billion 51  100 Manufacture and sales of plumbing fixtures AMERICAN STANDARD PHILIPPINES LIMITED, Co. Makati, Philippines May  2005 Ph peso million 10  100 Sales of plumbing fixtures AMERICAN STANDARD BATH & KITCHEN INDIA Pte. Ltd. Mumbai, India Oct.  2007 Re thousand 100  100 Sales of plumbing fixtures NITTAN (UK) LIMITED Surrey, United  Kingdom Dec. 2001 £ thousand 1,100  100 Manufacture and sales of disaster prevention  equipment Limited private company SUPER VIVA ASSET and 3 other companies (Note 6) Chuo-ku, Tokyo  and others —  each 3 — Acquisition and management of beneficiary right for  real-estate trusts