| | | Antonio Garcia Cano Liquidator in 8 companies of Alicante, Almeria, Malaga, Castellon, Valencia, Illes Balears | Rafael Garcia Jimenez Liquidator in 13 companies of Granada, Malaga, Albacete, Madrid, Barcelona, Avila, Almeria, Tarragona, Alicante, Salamanca | | | | |