Exhibit 99
EXHIBIT C
Western Resources, Inc.
(a Kansas corporation, "WRI")
Westar Capital, Inc.
(a Kansas corporation, "Westar")
The Wing Group, Limited Company
(a Delaware corporation, "Wing")
Wing Columbia, L.L.C., (a Delaware Limited Liability Company), 99%
owned by Westar Capital, Inc., 1% owned by Wing.
TLC International LDC, (a Cayman Islands limited duration
company) 36.75% owned by Wing Columbia, L.L.C.
Merilectrica I S.A., (a sociedad anonima formed under the
laws of the Republic of Columbia). This Company is the
general partner of Merilectrica I S.A. Cia S.C.A. E.S.P.,
36.75% owned by Wing Columbia, L.L.C.
Merilectrica I S.A. Cia S.C.A. E.S.P., (a sociedad en
comandita por acciones organized under the law of the
Republic of Columbia), 36.75 owned by Wing Columbia,
L.L.C.
Western Resources (Bermuda) Limited (a Bermuda Limited Liability
Company).
CPI-Western Power Holdings, Ltd., a Bermuda Limited Liability
Company. 50% owned by Western Resources, Inc. (Bermuda).
Western Resources International, Limited (a Cayman Islands Limited
Liability Company).
Zhengzhou Dengwai Power Company Limited (a Dengfeng
Municipality, Henan Province, People's Republic of China
Company), 49% owned by Western Resources International
Limited
Zhengzhou Dengyuan Power Company Limited (a Dengfeng
Municipality, Henan Province, People's Republic of China
Company), 49% owned by Western Resources International
Limited
Wing Turkey, Inc. (a Delaware corporation)
Wing International, Ltd. (a Texas Limited Liability
Company), 99% owned by Wing Turkey, Inc. and 1% owned by The
Wing Group, Limited Co.
Trakya Elektrik Uretim Ve Ticaret A.S. (a joint stock
company under the laws of the Republic of Turkey), 9% owned
by Wing International, Ltd.