Notes to the Consolidated Financial Statements  Cardno Limited and its Controlled Entities for the year ended 30 June 2010 38. CONTROLLED ENTITIES CONTINUED  Name  Country of Incorporation  Equity Holding  Bowler Geotechnical Gold Coast Pty Ltd  Australia  100%  J&D Civil Testing Pty Ltd  Australia  100%  Sandhorse Pty Ltd  Australia  100%  Kurtway Pty Ltd  Australia  100%  Bowler Geotechnical (SC) Pty Ltd  Australia  100%  Dumley Pty Ltd  Australia  100%  Russhan Pty Ltd  Australia  100%  L.A. & S.R. Thorne Pty Ltd  Australia  100%  Cardno Spectrum Survey Pty Ltd  Australia  100%  Cardno Ecology Lab Pty Ltd  Australia  100%  TBE Group, Inc  United States of America  100%  TBE Holdings, Inc  United States of America  100%  TBE International Group, Inc  United States of America  100%  Cardno TBE (Michigan), Inc  United States of America  100%  TBE (UK) Ltd  United Kingdom  100%  TBE Group (Canada), ULC  Canada  100%  TBE H&J Subsurface Utility – Engineering (Beijing) Limited  China  100%  TBE H&J Subsurface Utility – Engineering (Hong Kong) Limited  China  100%  Cardno ITC Pty Ltd  Australia  100%  Cardno ITC (ACT) Pty Ltd  Australia  100%  Cardno ITC (QLD) Pty Ltd  Australia  100%  Cardno ITC (VIC) Pty Ltd  Australia  100%  Cardno ITC (WA) Pty Ltd  Australia  100%  Cardno Australian Underground Services Pty Ltd  Australia  100%  Environmental Resolutions, Inc  United States of America  100%  ENTRIX Holding Company  United States of America  100%  ENTRIX Inc  United States of America  100%  ENTRIX of North Carolina Inc  United States of America  100%  ENTRIX Americas, SA  Ecuador  100%  ENTRIX Canada Limited  Canada  100%  ENTRIX Venezuela, CA  Venezuela  100%  ENTRIX Bolivia, Limitada Bolivia 100% Congo Carta de Costa Rica, SA  Costa Rica  100%  ENTRIX, Inc SAC  Peru  100%  Page 74 of 80 