NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS CONT 25. CONTROLLED ENTITIES The consolidated financial statements include the following controlled entities: (a)  These companies have entered into a deed of cross guarantee dated 22 November 2006 with Australian Agricultural Company Limited which  provides that all parties to the deed will guarantee to each creditor payment in full of any debt of each company participating in the deed on  winding-up of that company� As a result of a Class Order issued by the Australian Securities and Investments Commission, these companies are  relieved from the requirement to prepare financial statements� The consolidated income statement and consolidated statement of financial position  of all entities included in the class order “closed Group” are set out in Note 25 (b)� Name of entity Notes Country of  incorporation 31 Mar 2013 % of shares held 31 Dec 2012 % of shares held 31 Mar 2012 % of shares held Parent entity (reviewed) Australian Agricultural Company Limited (a) Australia Controlled entities A� A� Company Pty Ltd (a) Australia 100 100 100 Austcattle Holdings Pty Ltd (a) Australia 100 100 100 A� A� & P� Joint Holdings Pty Ltd (a) Australia 100 100 100 Shillong Pty Ltd (a) Australia 100 100 100 James McLeish Estates Pty Limited (a) Australia 100 100 100 Wondoola Pty Ltd (a) Australia 100 100 100 Waxahachie Pty Ltd (a) Australia 100 100 100 Naroo Pastoral Company Pty Limited (a) Australia 100 100 100 AACo Nominees Pty Limited (a) Australia 100 100 100 Chefs Partner Pty Ltd (a) Australia 100 100 100 Polkinghornes Stores Pty Limited Australia 100 100 100 Northern Australian Beef Limited Australia 100 100 100 AACO Risk Management Pty Limited Australia 100 100 100 Annual Report 2013 93