text: **22. Investments in Controlled Entities (continued)**
  
  **Notes**
  
  **(a) Place of incorporation**
  
  ACT – Australian Capital Territory 
  NSW – New South Wales 
  QLD – Queensland 
  SA 
  VIC – Victoria 
  WA – Western Australia  BER – Bermuda 
  MAL – Malaysia 
  PNG – Papua New Guinea 
  SING – Singapore 
  UK 
  USA – United States of America 
  
  – South Australia 
  – United Kingdom 
  
  **(b) Disposal of controlled entities**
  
  During the financial year Santos Petroleum (NZ) Limited was removed from the New Zealand Companies Register. 
  
  **(c) Acquisition of controlled entities**
  
  During the financial year the following controlled entities were acquired and their operating results have been included in the statement of 
  financial performance from the date of acquisition: 