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| Name of advisor                             | Nature of professional advice                                                                                                                                    | Reference to the  consolidated financial statements | Reference to advisor's consent letter in this Form 20-F |
|---------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------|---------------------------------------------------------|
| SHM Smith Hodgkinson (Romania) srl          | Valuation dated 1 February 2010 of Radisson Hotel Complex Bucharest of SC Bucuresti Turism SA as of December 31, 2009                                            | Note 15 (i)                                                   | Exhibit 15.3                                            |
| Financial Immunities Ltd.                   | Valuation of interest rate swap transaction (IRS) of Plaza Centers N.V. ("PC") in respect of series A debentures as of December 31, 2008 and 2007                | Notes 2 AG. (1) f. and 9 A.( iv)                              | Exhibit 15.4                                            |
| Financial Immunities Ltd.                   | Valuation of interest rate swap transaction (IRS) of PC in respect of series B debentures as of December 31, 2009 and 2008                                       | Notes 2 AG. (1) f. and 9 A.( iv)                              | Exhibit 15.5                                            |
| Financial Immunities Ltd.                   | Valuation of Series A debentures of PC as of December 31, 2008 and 2007                                                                                          | Notes 2 AG. (1) e. and 19 F.                                  | Exhibit 15.6                                            |
| Financial Immunities Ltd.                   | Valuation of Series B debentures of PC as of December 31, 2008                                                                                                   | Notes 2 AG. (1) e. and 19F.                                   | Exhibit 15.7                                            |
| Financial Immunities Dealing Room Ltd.      | Valuation of options granted by PC in November 24, 2009 under the framework of ESOP 2008 dated January 2010                                                      | Notes 25 B.                                                   | Exhibit 15.8                                            |
| BDO Ziv Haft Consulting and Management Ltd. | Valuation of options granted by PC under ESOP 2006 during the years ended December 31, 2008, 2007                                                                | Notes 25 B.                                                   | Exhibit 15.9                                            |
| Financial Immunities Dealing Room Ltd.      | Valuation of option granted by PC to the Company's Vice Chairman of the Board in respect of PC's operations in India  as of December 31, 2009          | Notes 25 B.                                                   | Exhibit 15.10                                           |
| BDO Ziv Haft Consulting and Management Ltd. | Valuation of option granted by PC to the Company's Vice Chairman of the Board in respect of PC's operations in India  as of December 31, 2008 and 2007 | Notes 25 B.                                                   | Exhibit 15.11                                           |
| Giza Zinger Even                            | Valuation of embedded derivative included in a loan agreement  as of December 31, 2009                                                                 | Notes 2 AG. (1) e. and note 20 A.(iii)                        | Exhibit 15.12                                           |
| BDO Ziv Haft Consulting and Management Ltd. | Valuation of embedded derivative included in a loan agreement as of December 31, 2008 and 2007                                                                   | Notes 2 AG. (1) e. and note 20A.(iii)                         | Exhibit 15.13                                           |
| Giza Zinger Even                            | Valuation of Series A and Series B debentures of PC as of December 31, 2008.                                                                                     | Notes 2 AG. (1) e. and 19 F.                                  | Exhibit 15.14                                      |
| Giza Zinger Even                            | Financial opinion in respect of Tradability of PC debentures and significance of market price as of December 31, 2008                                            | Notes 2 AG. (1) e. and 19 F.                                  | Exhibit 15.15                                           |
| Giza Zinger Even                            | Valuations of options granted by the Company during the year ended December 31, 2009 and 2008 under the Company 2006 and 2008 Option Plan.                       | Notes 25 A.                                                   | Exhibit 15.16                                           |
| Tavor Economic Consultants Ltd.             | Valuation of Series A and Series B debentures of PC as of December 31, 2008.                                                                                     | Notes 2 AG. (1) e. and 19 F.                                  | Exhibit 15.17                                           |
| King Sturgh Kft                             | Valuation of certain trading property of Plaza Centers as of December 31, 2009                                                                                   | Notes 2 AG. (1) a and 8 H.                                    | Exhibit 15.18                                           |
| Giza Zinger Even                            | Valuation of series I convertible debentures of the Company.                                                                                                     | Notes  19 G.                                        | Exhibit 15.19                                           |

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