Optimal (OPMR) Inactive 10-K2007 FY Annual report

Filed: 15 Mar 07, 12:00am

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New words: accomplish, Adam, admission, advice, Africa, aftermath, albeit, Alec, Asia, Australia, Ave, aware, betting, Blair, broker, buyer, caption, car, classified, closer, column, comparison, composite, contemplating, DataCash, dealer, depiction, discretionary, divest, divested, earliest, embarked, Emphasizing, Evanston, evolving, FIN, graph, guiding, hierarchy, home, impracticable, indebted, interim, intrinsic, knowingly, leadership, Litowitz, lost, LP, lump, Magnetar, message, objective, OPI, Orrington, peer, percentile, qualitative, reinvested, repatriate, requisite, reward, rewarding, RSU, segregated, sterling, subleased, sundry, Supernova, talented, taxpayer, tender, threatened, treated, unallocated, unfeasible, wagering, William

Removed: adjustment, aging, Alberta, Ana, APB, assured, attestation, bankrupt, broad, broader, built, bundled, Calgary, California, call, cancellation, capable, clarify, client, competitor, compressed, conflicting, consolidate, continuation, contracted, customize, customized, daily, Delaware, deliver, dependence, depot, desk, dispatch, diversification, diversify, earn, efficient, effort, emerging, engineering, exceed, extended, extensive, field, final, focusing, funding, George, goal, Gold, Goodman, headquartered, identical, improvement, incident, increasingly, incur, installation, intense, interdependency, investigate, investigating, involved, kind, Kroger, labor, lessen, liquidated, manufacturer, Master, migration, minimize, move, movement, narrower, obsolescence, obsolete, OEM, opposed, organically, outsourcing, pending, petitioned, preclude, prevalent, priced, principally, promptly, quickly, rapid, ratably, RBA, refurbishing, refurbishment, remote, renewed, replaced, replacement, requested, retained, returned, Santa, serviced, servicing, shrinkage, situated, sophistication, spare, storage, succeed, supplied, technician, telecommunication, Toronto, tracking, trained, unavailability, undeducted, unexercisable, unusable, usage, variation, Vice, Victor, Vineberg, warranty, widespread, write, York

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EXHIBIT 21

List Of Subsidiaries

Optimal Robotics, Inc., a Delaware corporation
Optimal Services Group Inc., a Canadian corporation
Optimal Payments Inc., a Canadian corporation
4295382 Canada Inc. (formerly FireCash Ltd.), a Canadian corporation

Optimal Payments Holdings Limited, an English corporation
Optimal Payments Limited, an English corporation
Optimal Payments Corp., a Delaware corporation
Micro Tempus Corporation, a Delaware corporation
3507637 Canada Inc., a Canadian corporation
Micro Tempus GmbH, a German corporation
Online Processing Limited, an Israeli corporation

FireOne Group plc, an Irish corporation

OG Processing Services Holdings, an Irish corporation

4287258 Canada Inc., a Canadian corporation

FPA Processing Services Inc., a New Brunswick corporation

FirePay Ltd., a Bermuda corporation

FirePay UK Limited, an English corporation

Optimal Acquisition Inc., a Canadian corporation