Notes to the financial statements (cont’d) For the year ended 30 June 2012 Country of  incorporation Ownership interest Note 2012 2011 % % Finium Trustees Pty Ltd   (b)   Australia  100.0  100.0  Group Investments Nominee Pty Ltd   Australia  100.0  100.0  Holiday Coast Wealth Management Pty Ltd   Australia  100.0  100.0  IOOF Global One Ltd  Australia   100.0   100.0  IOOF Investment Holdings Pty Ltd   Australia  100.0  100.0  IOOF Investment Management Ltd  Australia  100.0  100.0  IOOF Life Pty Ltd   Australia  100.0  100.0  IOOF Ltd  Australia  100.0  100.0  IOOF Services Pty Ltd  Australia  100.0  100.0  IOOF Transition 2 Pty Ltd  Australia   100.0   100.0  IOOF Transition 3 Pty Ltd  Australia   100.0   100.0  JK Rye Pty Ltd   Australia  100.0  100.0  KE Sunshine Coast Pty Ltd   Australia  100.0  100.0  Lonsdale Financial Group Ltd  Australia  100.0   - NS Singleton Pty Ltd   Australia  100.0  100.0  NT Homebush Pty Ltd  Australia  70.0  70.0  Perennial Investment Partners (U.S.) Inc  USA  100.0  100.0  Perennial Fixed Interest Partners Pty Ltd  (a)   Australia  74.7  74.7  Perennial Growth Management Pty Ltd   Australia  60.0  60.0  Perennial International Equities Management Pty Ltd  Australia  100.0  100.0  Perennial Investment Partners Asia Ltd  Australia  94.9  94.9  Perennial Investment Partners Ltd  Australia  100.0  100.0  Perennial Real Estate Investments Pty Ltd  Australia  71.3  50.0  Questor Financial Services Ltd   Australia  100.0  100.0  Security Management Services Pty Ltd  Australia  100.0  100.0  Select Managed Funds Ltd   Australia  100.0  100.0  SEM Group Administration Pty Ltd  (b)   Australia  100.0  100.0  Sentinel Adviser Services Pty Ltd   Australia  100.0  100.0  SMF Pty Ltd  Australia  100.0  100.0  SMF Funds Management Ltd   Australia  100.0  100.0  SMF Investment Managers (Super & Pension Fund) Pty Ltd  (b)   Australia  100.0  100.0  SMF SuperOptions Pty Ltd   (b)   Australia  100.0  100.0  SMF Wealth Management Pty Ltd   Australia  100.0  100.0  Spectrum Managed Funds Pty Ltd  (b)   Australia  100.0  100.0  Strategy Plus Financial Planning Pty Ltd  Australia  100.0  100.0  Super Administrator Pty Ltd  Australia  100.0   - Super Choice Pty Ltd   (b)   Australia  100.0  100.0  Tower Austrust Building Pty Ltd   Australia  100.0  100.0  United Funds Management Ltd   Australia  100.0  100.0  Wealth Managers Pty Ltd   Australia  100.0  100.0  Wrap Account Pty Ltd  Australia  100.0   - Ord Minnett Holdings Pty Ltd  Australia  70.0  70.0  page 116