Database of Business Enterprises Pursuant to Human Rights Council Resolutions 31/36 and 53/25
OHCHR and business and human rights
Mandate
The Human Rights Council (HRC) is an intergovernmental body, made up of 47 Member States. Resolutions are voted on and adopted by these Member States. On 24 March 2016, the HRC adopted resolution 31/36, entitled “Israeli settlements in the Occupied Palestinian Territory, including East Jerusalem, and in the occupied Syrian Golan”. Paragraph 17 of this resolution requests the United Nations High Commissioner for Human Rights, in close consultation with the Working Group on the issue of human rights and transnational corporations and other business enterprises, to produce a database of all business enterprises involved in certain specified activities related to the Israeli settlements in the Occupied Palestinian Territory, including East Jerusalem.
On 14 July 2023, the HRC adopted resolution 53/25, entitled “Implementation of Human Rights Council resolution 31/36”, in which the Council requests the High Commissioner to ensure that yearly updates of the database include addition and removal of companies.
Scope of the Database
As specified in resolution 31/36, the database should contain business enterprises involved in the activities detailed in paragraph 96 of the report of the independent international fact-finding mission to investigate the implications of the Israeli settlements on the civil, political, economic, social and cultural rights of the Palestinian people throughout the Occupied Palestinian Territory, including East Jerusalem (A/HRC/22/63). That paragraph lists the following activities:
- The supply of equipment and materials facilitating the construction and the expansion of settlements and the wall, and associated infrastructures
- The supply of surveillance and identification equipment for settlements, the wall and checkpoints directly linked with settlements
- The supply of equipment for the demolition of housing and property, the destruction of agricultural farms, greenhouses, olives groves and crops
- The supply of security services, equipment and materials to enterprises operating in settlements
- The provision of services and utilities supporting the maintenance and existence of settlements, including transport
- Banking and financial operations helping to develop, expand or maintain settlements and their activities, including loans for housing and the development of businesses
- The use of natural resources, in particular water and land, for business purposes
- Pollution, and the dumping of waste in or its transfer to Palestinian villages
- Captivity of the Palestinian financial and economic markets, as well as practices that disadvantage Palestinian enterprises, including through restrictions on movement, administrative and legal constraints
- Use of benefits and reinvestments of enterprises owned totally or partially by settlers for developing, expanding and maintaining the settlements.
Reports
2018: OHCHR published an interim report (A/HRC/37/39), setting out the methods of work and methodology used to discharge the mandate as set out in Council resolution 31/36.
2020: OHCHR published a report (A/HRC/43/71) containing a database listing 112 business enterprises.
2023: OHCHR published an update containing a review of the 112 business enterprises.
2024: OHCHR published a report (A/HRC/57/21) detailing the legal and human rights foundations for the work, as well as an updated methodology for updating the database. The report also contains preliminary data from an initial screening of the submissions received in response to a call for input made in May 2024.
2025: OHCHR published a report (A/HRC/60/19) containing an update of the database listing 158 business enterprises.
2026: OHCHR published a report (A/HRC/63/20) containing an update of the database listing 214 business enterprises.
Call for input
The most recent call for input was open from 2 May until 12 June 2024. Future calls for input will be made available here.
To share any information or to ask questions, please contact ohchr-optdatabase-business@un.org.
Database of business enterprises involved in the listed activities *
OHCHR is in the process of reviewing the remaining submissions received in response to the call for input made in May/June 2024 which could not be assessed in time for inclusion in its report of 25 September 2026 to the sixty-third session of the UN Human Rights Council (A/HRC/63/20). Until the next update is made public, the most recent formal version of the database continues to be that provided by OHCHR in 2026.
About the lists available below:
The “Listed activities” included in the third column refer to activities detailed in paragraph 96 of the report of the independent international fact-finding mission to investigate the implications of the Israeli settlements on the civil, political, economic, social and cultural rights of the Palestinian people throughout the Occupied Palestinian Territory, including East Jerusalem (A/HRC/22/63).
All information contained in the responses (available in the fifth column of the below tables) is provided by the concerned business enterprise and reflects its own analysis and opinions. OHCHR assumes no responsibility for its accuracy or completeness. Business enterprises that wish to have their responses published on this webpage are invited to submit them to the Office of the High Commissioner for Human Rights at: ohchr-optdatabase-business@un.org
- As stated in previous reports (A/HRC/60/19, para. 26; A/HRC/57/21, para. 34; A/HRC/43/71, para. 32), in cases where OHCHR receives new and reliable information that a business enterprise is no longer involved in any of the listed activities, it may make such determination accordingly. This change will be reflected on this page at the time of OHCHR’s determination, by moving the concerned business enterprise from the list of “Business enterprises involved on listed activities” (list A below) to the list of “Business enterprises no longer involved in listed activities” (list B below). The next formal report on the database to the Human Rights Council will also reflect these changes.
A. Business enterprises involved in listed activities
| No. | Business enterprise | Listed activity (subparagraph of paragraph 96) | Home State | Type of involvement in adverse impact on the right to self-determination | Response from business enterprise |
|---|---|---|---|---|---|
| 1 | A. Barkan and Partners Ltd. | (a), (g) | Israel | Contribution | |
| 2 | Absoluteskin Cosmetics (Pty) Ltd. | (g) | South Africa | Direct linkage | |
| 3 | Ackerstein Industries Ltd. | (a) | Israel | Contribution | |
| 4 | Adama Agricultural Solutions Ltd. | (a), (e) | Israel | Contribution | |
| 5 | Adama Ltd. | (a), (e) | China | Contribution | |
| 6 | Africa Israel Investment Ltd. | (a), (e), (g) | Israel | Contribution | |
| 7 | Agrifood Marketing Ltd. | (e), (g) | Israel | Contribution | |
| 8 | Ahava – Dead Sea Laboratories Ltd. | (g) | Israel | Contribution | Response (23 September 2025) |
| 9 | Airbnb Inc. | (e) | United States of America | Contribution | |
| 10 | All-In Trade Israel Ltd. | (e), (g), (h) | Israel | Contribution | |
| 11 | Alon Blue Square Israel Ltd. | (e), (g) | Israel | Contribution | |
| 12 | Alony-Hetz Properties and Investments Ltd. | (g) | Israel | Contribution | |
| 13 | Altice International Ltd. | (e), (g) | Luxembourg | Contribution | |
| 14 | Amir Marketing and Investments in Agriculture Ltd. | (g) | Israel | Contribution | |
| 15 | Amos Hadar Properties and Investments Ltd. | (g) | Israel | Contribution | |
| 16 | Amot Investments Ltd. | (g) | Israel | Contribution | |
| 17 | Anglo Saxon Real Estate Agency (Israel 1992) Ltd. | (e), (g) | Israel | Contribution | |
| 18 | Archivists Ltd. | (g) | Israel | Contribution | |
| 19 | Arza Winery T.R.Z. Ltd. | (g) | Israel | Contribution | |
| 20 | Ashtrom Group Ltd. | (g) | Israel | Contribution | |
| 21 | Ashtrom Industries Ltd. | (g) | Israel | Contribution | |
| 22 | Ashtrom Residential Development Ltd. a | (e), (g) | Israel | Contribution | |
| 23 | B. Gaon Holdings Ltd. | (a) | Israel | Contribution | |
| 24 | Bank Hapoalim Ltd. | (e), (f), (g) | Israel | Contribution | |
| 25 | Bank Leumi Le-Israel Ltd. | (e), (f), (g) | Israel | Contribution | |
| 26 | Bank of Jerusalem Ltd. | (e), (f), (g) | Israel | Contribution | |
| 27 | Barad Earthworks, Development and Roadworks Ltd. | (a), (e) | Israel | Contribution | |
| 28 | Bar-Amana Buildings Construction and Development Company Ltd. | (a), (e) | Israel | Contribution | |
| 29 | Baran Group Ltd. | (e) | Israel | Contribution | |
| 30 | Bardarian Brothers Ltd. | (a), (e), (g) | Israel | Contribution | |
| 31 | Beit Haarchiv Ltd. | (g) | Israel | Contribution | |
| 32 | Bezeq, the Israeli Telecommunications Corp. Ltd. | (e), (g) | Israel | Contribution | |
| 33 | Boneich Construction Development & Investments Ltd. | (a), (g) | Israel | Contribution | |
| 34 | Booking Holdings Inc. | (e) | United States of America | Contribution | |
| 35 | Booking.com B.V. | (e) | Kingdom of the Netherlands | Contribution | |
| 36 | Brothers Hasid Construction Contracting Company Ltd. | (a), (e), (g) | Israel | Contribution | |
| 37 | C. Mer Industries Ltd. | (b), (e) | Israel | Contribution | |
| 38 | Café Café Israel Ltd. | (e), (g) | Israel | Contribution | |
| 39 | Caliber 3 Ltd. | (d), (g) | Israel | Contribution | |
| 40 | Carmel Corp. Ltd. | (e), (g) | Israel | Contribution | |
| 41 | Cellcom Israel Ltd. | (e), (g) | Israel | Contribution | |
| 42 | Cherriessa Ltd. | (g) | Israel | Contribution | |
| 43 | CityBook Services Ltd. | (g) | Israel | Contribution | |
| 44 | Comasco Ltd. | (a), (c) | Israel | Contribution | |
| 45 | Compost Or Ltd. | (e), (g), (h) | Israel | Contribution | |
| 46 | Construcciones y Auxiliar de Ferrocarriles S.A. (CAF) | (a), (e), (g) | Spain | Contribution | Response (24 September 2025) Response (05 October 2026) |
| 47 | D.N. Kol-Gader Ltd. | (g) | Israel | Contribution | |
| 48 | Dalia Elispur Construction Contracting Company 1972 Ltd. | (a), (g) | Israel | Contribution | |
| 49 | Dan Public Transportation Company Ltd. | (a), (e), (g) | Israel | Contribution | |
| 50 | Danya Cebus Ltd. | (a), (e), (g) | Israel | Contribution | |
| 51 | Davidov Garages Ltd.b | (e), (g) | Israel | Contribution | |
| 52 | Db Billiards Ltd.c | (e), (g), (j) | Israel | Contribution | |
| 53 | Delek Group Ltd. | (e), (g) | Israel | Direct linkage | |
| 54 | Delta Galil Industries Ltd. | (g) | Israel | Contribution | |
| 55 | Delta Israel Brands Ltd. | (g) | Israel | Contribution | |
| 56 | Deshen Hatzafon - Agricultural Cooperative Association Ltd. | (e) | Israel | Contribution | |
| 57 | Dor Alon Energy in Israel 1988 Ltd. | (e), (g) | Israel | Contribution | |
| 58 | E.L.A.D. – to the City of David | (e), (g) | Israel | Contribution | |
| 59 | EPR Systems Ltd. | (e), (g) | Israel | Contribution | |
| 60 | E.T. Legal Services Ltd. | (c), (e) | Israel | Contribution | |
| 61 | Egged Transportation Ltd. | (e) | Israel | Contribution | |
| 62 | Egis | (e) | France | Contribution | |
| 63 | Egis Rail | (e) | France | Contribution | |
| 64 | Einav Hahetz 1965 Ltd. | (g) | Israel | Contribution | |
| 65 | Elco Ltd. | (a), (e), (g) | Israel | Contribution | |
| 66 | Electra Afikim Ltd. | (e) | Israel | Contribution | |
| 67 | Electra Group Ltd. | (e), (g) | Israel | Contribution | |
| 68 | Elyakim Ben-Ari Ltd. | (g) | Israel | Contribution | |
| 69 | Energix-Renewable Energies Ltd. | (a), (e), (g) | Israel | Contribution | |
| 70 | English Cake Ltd. | (e), (g) | Israel | Direct linkage | |
| 71 | Euro-Israel (Y.S.) Ltd. | (a), (g) | Israel | Contribution | |
| 72 | Expedia Group Inc. | (e) | United States of America | Contribution | |
| 73 | Export Investment Company Ltd. | (e), (f), (g) | Israel | Contribution | |
| 74 | Extal Ltd. | (g) | Israel | Contribution | |
| 75 | Extra Retail Group Ltd.d | (e), (g) | Israel | Contribution | |
| 76 | Field Produce Ltd. | (g) | Israel | Contribution | |
| 77 | Field Produce Marketing Ltd. | (g) | Israel | Contribution | |
| 78 | First International Bank of Israel Ltd. | (e), (f), (g) | Israel | Contribution | |
| 79 | Fosun International Ltd. | (g) | China | Contribution | Response (24 September 2025) |
| 80 | Friends of Ir David | (e), (g) | United States of America | Contribution | |
| 81 | Gadish Engineering Company Ltd. (Gadish Group) | (a), (e), (g) | Israel | Contribution | |
| 82 | Gadot Agro Ltd. | (e) | Israel | Direct linkage | |
| 83 | Galnor Construction and Development Ltd. | (a), (e) | Israel | Contribution | |
| 84 | Galshan Markets Human Resources (1997) Ltd. | (e) | Israel | Contribution | |
| 85 | Gat Fertilizers Ltd. | (e) | Israel | Contribution | |
| 86 | Gat Shomron Winery Ltd. | (g) | Israel | Contribution | |
| 87 | Geo-Da – Lands & Property Management & Information Ltd. | (e) | Israel | Contribution | |
| 88 | Givot Olam Chicken Farm Ltd. | (g) | Israel | Contribution | |
| 89 | Greenkote P.L.C. | (g) | United Kingdom of Great Britain and Northern Ireland | Direct linkage | |
| 90 | Greenmix, of Benny and Tzvika Group Ltd. | (g) | Israel | Contribution | |
| 91 | Greennet Recycling and Waste Treatment | (e), (g), (h) | Israel | Contribution | |
| 92 | Green-Oil Energy | (e), (g), (h) | Israel | Contribution | |
| 93 | Gush Etzion Wineries Ltd. | (e), (g) | Israel | Contribution | |
| 94 | Hadiklaim - Israel Date Growers Cooperative Ltd. | (e) | Israel | Contribution | |
| 95 | Hagihon Company Ltd. | (e), (g), (h) | Israel | Contribution | |
| 96 | Haifa Fertilizing Technologies Ltd. | (e), (g) | Israel | Direct linkage | |
| 97 | Haim Zaken Construction & Investments Ltd. | (a), (e), (g) | Israel | Contribution | |
| 98 | Hamashbir For Agricultural Ltd. | (e), (g) | Israel | Contribution | |
| 99 | Hamat Group Ltd. | (g) | Israel | Contribution | |
| 100 | Hanson Israel Ltd. | (g) | Israel | Contribution | |
| 101 | Harsa Studio – Sanitaryware Manufacturers Ltd.e | (g) | Israel | Contribution | |
| 102 | Hayovel Inc. | (e), (g) | United States of America | Contribution | |
| 103 | Heidelberg Materials AG | (g) | Germany | Contribution | Response (24 September 2025) |
| 104 | Hishtil Ltd. | (e) | Israel | Direct linkage | |
| 105 | Hot Mobile Ltd. | (e), (g) | Israel | Contribution | |
| 106 | Hot Telecommunication Systems Ltd. | (e), (g) | Israel | Contribution | |
| 107 | Impact Property Development Ltd.f | (e), (g) | Israel | Contribution | |
| 108 | Ingeniería y Economía del Transporte S.M.E. M.P, S.A. (Ineco) | (e) | Spain | Contribution | |
| 109 | Israel Discount Bank Ltd. | (e), (f) | Israel | Contribution | |
| 110 | Israel Railways Corporation Ltd. | (g), (h) | Israel | Contribution | |
| 111 | Italek Ltd. | (e), (g) | Israel | Contribution | Response (24 September 2025) |
| 112 | J.C. Bamford Excavators Ltd. | (a), (c) | United Kingdom of Great Britain and Northern Ireland | Direct linkage | |
| 113 | Jerusalem Wineries – Cooperative Agricultural Association Ltd. | (g) | Israel | Contribution | |
| 114 | Joe Gourmet Coffee Ltd. | (e), (g) | Israel | Contribution | |
| 115 | Jordan River Herbs Ltd. | (e), (g) | Israel | Contribution | |
| 116 | Kass – C Ltd. | (a), (e), (g) | Israel | Contribution | |
| 117 | Kavim Public Transportation Ltd. | (e), (g) | Israel | Contribution | |
| 118 | Kerur Habika Holdings Ltd. | (g) | Israel | Contribution | |
| 119 | Kfar Giladi Quarries Agricultural Cooperative Association Ltd. | (g) | Israel | Contribution | |
| 120 | Kiriat Sefer (Diur Modyin) Ltd. | (g) | Israel | Contribution | |
| 121 | Kotler Adika Building Company Ltd. | (a), (g) | Israel | Contribution | |
| 122 | Land of Olive Premium Oil - Achiya Farm Ltd. | (g) | Israel | Contribution | |
| 123 | Lapidoth Capital Ltd. | (a), (e), (g) | Israel | Contribution | |
| 124 | Lesico Ltd. | (e), (g), (h) | Israel | Contribution | |
| 125 | Magen – Construction Engineering Works Ltd. | (a), (e), (g) | Israel | Contribution | |
| 126 | Maman Cargo Terminals and Handling | (g) | Israel | Contribution | |
| 127 | Margolin Bros. Engineering & Consulting Ltd. | (a), (e), (g) | Israel | Contribution | |
| 128 | Marom Tuval – Consulting, Management & Investments Ltd. | (e) | Israel | Contribution | |
| 129 | Matrix IT Ltd. | (e), (g) | Israel | Contribution | |
| 130 | Mayer’s Cars and Trucks Co. Ltd. | (e), (g) | Israel | Contribution | |
| 131 | Medan – Roads and Quarries (1964) Ltd. | (a), (g) | Israel | Contribution | |
| 132 | Mega Or Holdings Ltd. | (g) | Israel | Contribution | |
| 133 | Mekorot Water Company Ltd. | (e), (g) | Israel | Contribution | |
| 134 | Mercantile Discount Bank Ltd. | (e), (f) | Israel | Contribution | |
| 135 | Merkavim Transportation Technologies Ltd. | (e) | Israel | Direct linkage | |
| 136 | Mery Building Works Contracting Company Ltd. | (g) | Israel | Contribution | |
| 137 | Meshek Energy – Renewable Energies Ltd. | (e), (g) | Israel | Contribution | |
| 138 | Minrav Group Ltd. | (g) | Israel | Contribution | |
| 139 | Mishab Housing Construction & Development Company Ltd. | (a), (g) | Israel | Contribution | |
| 140 | Mishkan Eliyahu – Construction and Investment Company Ltd. | (a), (g) | Israel | Contribution | |
| 141 | Mivne Real Estate KD Ltd. | (g) | Israel | Contribution | |
| 142 | Mizrachi & Sons Investments Group Ltd.g | (a), (g) | Israel | Contribution | |
| 143 | Mizrahi Tefahot Bank Ltd. | (e), (g) | Israel | Contribution | |
| 144 | Modi’in Ezrachi Group Ltd. | (d), (e), (g) | Israel | Contribution | |
| 145 | Mordechai Aviv Construction Industries (1973) Ltd. | (g) | Israel | Contribution | |
| 146 | Motorola Solutions Israel Ltd. | (d), (e) | Israel | Contribution | |
| 147 | Motorola Solutions, Inc. | (d), (e) | United States of America | Contribution | |
| 148 | N.O.H. Management and Consulting Ltd. | (g) | Israel | Contribution | |
| 149 | N.S. Water and Maintenance Services Ltd. | (g) | Israel | Contribution | |
| 150 | Natoon – Nof Yam Security Ltd. | (d), (e) | Israel | Contribution | |
| 151 | Netafim Ltd. | (e) | Israel | Contribution | |
| 152 | New Way Traffic Ltd. | (a), (e) | Israel | Contribution | |
| 153 | Ofertex Industries 1997 Ltd. | (g) | Israel | Contribution | |
| 154 | Olenik Transportation Earth Work and Road Constructions Ltd. | (a), (e) | Israel | Contribution | |
| 155 | Orbia Advance Corp Sab de CV | (e) | Mexico | Contribution | |
| 156 | Orgad H.S.N. Ltd. | (e), (g) | Israel | Contribution | |
| 157 | Oron Group Investments & Holdings Ltd. | (a), (e), (g) | Israel | Contribution | |
| 158 | Partner Communications Company Ltd. | (e), (g) | Israel | Contribution | |
| 159 | Paz Retail and Energy Ltd.h | (e), (g) | Israel | Contribution | |
| 160 | Pelephone Communications Ltd. | (e), (g) | Israel | Contribution | |
| 161 | Powergen Solar A Ltd.i | (a), (e) | Israel | Contribution | |
| 162 | Proffimat S.R Ltd. | (g) | Israel | Contribution | |
| 163 | Psagot Winery Ltd. | (e), (g) | Israel | Contribution | |
| 164 | Rami Levi Chain Stores Hashikma Marketing 2006 Ltd. | (e), (g) | Israel | Contribution | |
| 165 | Rami Levy Hashikma Marketing Communication Ltd. | (e), (g) | Israel | Contribution | |
| 166 | Re/Max Holdings, Inc. | (e), (g) | United States of America | Direct linkage | |
| 167 | Rotshtein Real Estate Ltd. | (g) | Israel | Contribution | |
| 168 | Rustic Bakery Ltd. | (e), (g) | Israel | Contribution | |
| 169 | S.A.G. (Velvel) Building & Development Ltd. | (a), (g) | Israel | Contribution | |
| 170 | S.M. Vallay Fruits and Vegetables Export Ltd. | (g) | Israel | Contribution | |
| 171 | Salomon A. Angel Ltd.j | (e), (g) | Israel | Direct linkage | |
| 172 | Salvat Logistica S.A. | (e) | Spain | Direct linkage | |
| 173 | Sarfati Shimon Ltd. | (a), (g) | Israel | Contribution | |
| 174 | Shahar Co. – Civil Engineering, Construction and Infrastructure Company Ltd. | (a), (g) | Israel | Contribution | |
| 175 | Shalgal Food Ltd. | (g) | Israel | Contribution | |
| 176 | Shapir Engineering and Industry Ltd. | (a), (e), (g) | Israel | Contribution | |
| 177 | Shefa Franchise Ltd. | (e), (g) | Israel | Direct linkage | |
| 178 | Shikun & Binui Ltd. | (e) | Israel | Contribution | |
| 179 | Shikun & Binui – Solel Boneh – Infrastructure Ltd. | (a), (e) | Israel | Contribution | |
| 180 | Shilo Winery Ltd. | Israel | Contribution | ||
| 181 | Shlomo Cohen Construction Company Ltd. | (a), (g) | Israel | Contribution | |
| 182 | Shoham Engineering and Development Ltd. | (a), (e), (g) | Israel | Contribution | |
| 183 | Shufersal Ltd. | (e), (g) | Israel | Contribution | |
| 184 | Sonol Israel Ltd. | (e), (g) | Israel | Contribution | |
| 185 | Superbus Transportation and Tourism Ltd. | (e) | Israel | Contribution | |
| 186 | Supergum Industries 1969 Ltd. | (g) | Israel | Contribution | |
| 187 | Sussia Dairy Ltd. | (g) | Israel | Contribution | |
| 188 | T.M.M. Integrated recycling Industries | (e), (g), (h) | Israel | Contribution | |
| 189 | Taavura Holdings Ltd. | (g) | Israel | Contribution | |
| 190 | Tanya Winery Ltd. | (e), (g) | Israel | Contribution | |
| 191 | Tekoa Mushroom Farms Ltd. | (e), (g) | Israel | Contribution | |
| 192 | Teperberg Winery 1870 Ltd. | (e), (g) | Israel | Contribution | |
| 193 | Tera Light Ltd. | (a), (e), (g) | Israel | Contribution | |
| 194 | The American Israeli Gas Corporation Ltd. (Amisragas) | (e), (g) | Israel | Contribution | |
| 195 | The Baron Wineries Ltd. | (e), (g) | Israel | Contribution | |
| 196 | The Golden Date Farm Ltd. | (g) | Israel | Contribution | |
| 197 | Tnufa Transportation Solutions Ltd. | (e) | Israel | Contribution | |
| 198 | Tnuva Central Co-operative for the Marketing of Agricultural Produce in Israel Ltd. | (e) | Israel | Direct Linkage | |
| 199 | Top Greenhouses Ltd. | (g) | Israel | Contribution | |
| 200 | TripAdvisor, Inc. | (e) | United States of America | Contribution | |
| 201 | Twitoplast Ltd. | (g) | Israel | Contribution | |
| 202 | Tyrec Ltd. | (e), (g), (h) | Israel | Contribution | |
| 203 | Unikowsky Maoz Ltd. | (g) | Israel | Contribution | |
| 204 | Villar International Ltd. | (g) | Israel | Contribution | |
| 205 | Y.A.Z (Yaaz) – Construction and Development Company Ltd. | (c) | Israel | Contribution | |
| 206 | Y.D. Barazani Ltd. | (a), (g) | Israel | Contribution | |
| 207 | Yacobi Brothers Group (YSB) Ltd. | (e), (g) | Israel | Contribution | |
| 208 | Yes TV and Communications Services Ltd.k | (e) | Israel | Contribution | |
| 209 | Z.F. Building Company Ltd.l | (g) | Israel | Contribution | |
| 210 | Z.M.H. Hammerman Ltd. | (e), (g) | Israel | Contribution | |
| 211 | Zabar Solar | (a), (e), (g) | Israel | Contribution | |
| 212 | Zakai Agricultural Know-how and Inputs Ltd. | (g) | Israel | Contribution | |
| 213 | Zorganika Ltd. | (e), (g) | Israel | Contribution | |
| 214 | Zriha Hlavin Industries Ltd. | (g) | Israel | Contribution |
a- Formerly Ashdar Building Company.
b- Formerly Mayer Davidov Garages Ltd.
c- Formerly Chish Nofei Israel Ltd.
d- Formerly Naaman Group Ltd.
e- Previously listed as Lipski Installation and Sanitation Ltd.
f- Previously listed as Re/Max Israel.
g- Formerly Shikun Dayarim Ltd.
h- Formerly Paz Oil Company Ltd.
i- Formerly Solegreen Ltd.
j- Previously listed as Angel Bakery.
k- Previously listed as D.B.S Satellite Services Ltd.
l- Previously listed as Z.F. Development and Construction.
B. Business enterprises no longer involved in listed activities
| No. | Business enterprise | Listed activity (subparagraph of paragraph 96) | Home State | Date of Listing Change |
|---|---|---|---|---|
| 1 | ACS Actividades de Construcción y Servicios S.A. | (g) | Spain | 8 December 2025 |
| 2 | Cim Lustigman Development and Construction Ltd. | (g) | Israel | 8 December 2025 |
| 3 | Metrontario Investments Ltd. | (g) | Canada | 8 December 2025 |
| 4 | Sociedad Española De Montajes Industriales S.A. (SEMI) | (g) | Spain | 03 June 2026 |
| 5 | Steconfer | (a), (e) | Portugal | 17 July 2026 |