Exhibit 8.1
The particulars of the Company’s subsidiaries as at December 31, 2018 are set forth below:
| Attributable equity interests |
||||||||||
| Name of company |
Jurisdiction |
Direct | Indirect | |||||||
| Guangxi Yuchai Machinery Company Limited |
People’s Republic of China (“PRC”) |
— | 76.4 | % | ||||||
| Guangxi Yuchai Accessories Manufacturing Company Limited |
PRC | — | 76.4 | % | ||||||
| Guangxi Yuchai Exhaust Technology Co., Ltd. |
PRC | — | 76.4 | % | ||||||
| Guangxi Yuchai Equipment Mould Company Limited (formerly known as Guangxi Yulin Yuchai Accessories Manufacturing Company Limited) |
PRC | — | 76.4 | % | ||||||
| Guangxi Yuchai Machinery Monopoly Development Co., Ltd. |
PRC | — | 54.9 | % | ||||||
| Jining Yuchai Engine Company Limited |
PRC | — | 76.4 | % | ||||||
| Hangzhou Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Nanchang Yuchai Marketing Company Limited |
PRC | — | 54.9 | % | ||||||
| Xiamen Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Suzhou Yuchai Machinery Monopoly Co., Ltd. |
PRC | — | 54.9 | % | ||||||
| Wulumuqi Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Changchun Yuchai Marketing Company Limited |
PRC | — | 54.9 | % | ||||||
| Xian Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Hefei Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Shijiazhuang Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Jinan Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Chongqing Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Wuhan Yuchai Marketing Company Limited |
PRC | — | 54.9 | % | ||||||
| Guangxi Yuchai Crankshaft Co., Ltd. |
PRC | — | 76.4 | % | ||||||
| Guangxi Yulin Hotel Company Limited |
PRC | — | 76.4 | % | ||||||
| Guangxi Shang Lin Food Co., Limited |
PRC | — | 76.4 | % | ||||||
| Guangxi Yuchai Deyou Engine Company Limited |
PRC | — | 76.4 | % | ||||||
| Guangzhou Tongju Commerce and Trade Company Limited |
PRC | — | 54.9 | % | ||||||
| Hunan Yuchai Machinery Industry Company Limited |
PRC | — | 54.9 | % | ||||||
| Yuchai Remanufacturing Services (Suzhou) Co., Ltd. |
PRC | — | 76.4 | % | ||||||
| Shanghai Yuchai Jidian Marketing Company Limited |
PRC | — | 54.9 | % | ||||||
| Shenyang Yuchai Marketing Company Limited |
PRC | — | 54.9 | % | ||||||
| Lanzhou Yuchai Marketing Company Limited |
PRC | — | 54.9 | % | ||||||
| Beijing Jingdu Yuchai Trade Company Limited |
PRC | — | 54.9 | % | ||||||
| Baotou Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Taiyuan Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Guiyang Yuchai Machinery Monopoly Company Limited |
PRC | — | 54.9 | % | ||||||
| Zhengzhou Yuchai Marketing Company Limited |
PRC | — | 54.9 | % | ||||||
| Hainan Yuchai Marketing Company Limited |
PRC | — | 54.9 | % | ||||||
| Harbin Yuchai Marketing Company Limited |
PRC | — | 54.9 | % | ||||||
| Sichuan Yuchai Machinery Industry Company Limited |
PRC | — | 54.9 | % | ||||||
| Xuzhou Yuchai Machinery Industry Development Co., Limited |
PRC | — | 54.9 | % | ||||||
| Yunnan Yuchai Machinery Industry Company Limited |
PRC | — | 54.9 | % | ||||||
| Yulin Yuchai Machinery Industry Development Co., Ltd. |
PRC | — | 54.9 | % | ||||||
| YC Europe Co., Limited |
PRC | — | 51.6 | % (1) | ||||||
| YC Europe GmbH |
Germany | — | 51.6 | % (1) | ||||||
| Yuchai Machinery (Hong Kong) Co., Limited |
PRC | — | 76.4 | % | ||||||
| Grace Star Services Ltd. |
British Virgin Islands (“BVI”) |
— | 100.0 | % | ||||||
| Venture Delta Limited |
BVI | — | 100.0 | % | ||||||
| Venture Lewis Limited |
Mauritius | — | 100.0 | % | ||||||
| Hong Leong Technology Systems (BVI) Ltd. |
BVI | 100.0 | % | — | ||||||
| Cathay Diesel Holdings Ltd. |
Cayman Islands | 100.0 | % | — | ||||||
| Goldman Sachs Guangxi Holdings (BVI) Ltd. |
BVI | 100.0 | % | — | ||||||
| Tsang & Ong Nominees (BVI) Ltd. |
BVI | 100.0 | % | — | ||||||
| Youngstar Holdings Limited |
BVI | 100.0 | % | — | ||||||
| Attributable equity interests |
||||||||||
| Name of company |
Jurisdiction |
Direct | Indirect | |||||||
| Earnest Assets Limited |
BVI | 100.0 | % | — | ||||||
| Constellation Star Holdings Limited |
BVI | 100.0 | % | — | ||||||
| HL Global Enterprises Limited |
Singapore | — | 48.9 | % (2) | ||||||
| (1) | On February 2, 2019, we announced that Yuchai had increased its equity ownership in its subsidiary YC Europe Co., Limited to 75.0% from 67.5%. As a result, our indirect shareholding interest in YC Europe Co., Limited and YC Europe GmbH increased to 57.3% from 51.6%, respectively. |
| (2) | We consolidate HLGE as a subsidiary, as we are able to govern the financial and operating policies of HLGE. As of February 28, 2019, our shareholding interest in HLGE was 48.9%. |