Exhibit 8.1 Fiscal year 2004
| Subsidiary |
Jurisdiction | |
| “Condor” Immobilien-Gesellschaft mbH |
GERMANY | |
| “Fontax” Grundstücks-Verwaltungsgesellschaft mbH & Co. KG |
GERMANY | |
| 4212657 Canada Inc. |
CANADA | |
| 48 ND Victoire |
FRANCE | |
| 5557 Greens Farm |
CONNECTICUT | |
| A. Diffusion |
FRANCE | |
| A.D.I.C. |
COLOMBIA | |
| AAAM |
FRANCE | |
| A-Car Inc |
CAYMAN ISLANDS | |
| ACMAR |
MOROCCO | |
| ACM-Compagnie Mercur Aktiengesellschaft |
GERMANY | |
| ADAM Asia Pacific GmbH |
GERMANY | |
| ADAM Hellas S.A. |
GREECE | |
| ADAM Hong Kong Ltd |
HONG KONG | |
| ADAM Ltd. |
AUSTRALIA | |
| ADAM Taiwan Ltd |
TAIWAN | |
| ADAM U.S. Holding LL |
DELAWARE | |
| ADAM U.S. Partners GP |
DELAWARE | |
| ADEUS Aktienregister-Service-GmbH |
GERMANY | |
| Adriática de Seguros C.A. |
VENEZUELA | |
| Advisa Zürich AG |
SWITZERLAND | |
| AFA |
FRANCE | |
| AFC Assecuranz—und Finanzvermittlungs-Contor GmbH |
GERMANY | |
| Agemis GmbH |
GERMANY | |
| AGF 2X |
FRANCE | |
| AGF AFRIQUE Holding |
FRANCE | |
| AGF AFRIQUE S.A. |
COTE D’IVOIRE | |
| AGF Allianz Argentina Compania de Seguros Generales S.A. |
ARGENTINA | |
| AGF Allianz South America Ltda. |
BRAZIL | |
| AGF ALTERNATIVE 2 ANS LH |
FRANCE | |
| AGF ALTERNATIVE HOLDINGS PARTENAIRES MIN LH |
FRANCE | |
| AGF Ameriques D |
FRANCE | |
| AGF Asac Actions |
FRANCE | |
| AGF Asia |
SINGAPORE | |
| AGF Asset Management S.A. |
FRANCE | |
| AGF Assurances Financières |
FRANCE | |
| AGF Assurfinance |
FRANCE | |
| AGF Belgium Holding S.A. |
BELGIUM | |
| AGF Belgium Insurance S.A. |
BELGIUM | |
| AGF Benelux S.A. |
LUXEMBOURG | |
| AGF Boïeldieu |
FRANCE | |
| AGF Brasil Seguros S.A. |
BRAZIL | |
| AGF CREATIONS1 |
FRANCE | |
| AGF CREATIONS2 |
FRANCE | |
| AGF do Brasil Ltda. |
BRAZIL | |
| AGF Euro Actions C et D |
FRANCE | |
| AGF Euro Inflation L |
FRANCE |
Exhibit 8.1 Fiscal year 2004
| AGF Financement 2 |
FRANCE | |
| AGF Haut Rendement |
FRANCE | |
| AGF Holding |
FRANCE | |
| AGF Holdings (UK) |
UNITED KINGDOM | |
| AGF HOSPITAL EURO L |
FRANCE | |
| AGF Hospitalier International L |
FRANCE | |
| AGF Hospitaliers Monde |
FRANCE | |
| AGF Immobilier |
FRANCE | |
| AGF Indonesia |
INDONESIA | |
| AGF Informatique |
FRANCE | |
| AGF Insurance Limited |
UNITED KINGDOM | |
| AGF International |
FRANCE | |
| AGF Inversiones |
ARGENTINA | |
| AGF La Lilloise |
FRANCE | |
| AGF Life Luxembourg S.A. |
LUXEMBOURG | |
| AGF Opéra |
FRANCE | |
| AGF Opti Index |
FRANCE | |
| AGF Pension Trustees |
UNITED KINGDOM | |
| AGF Private Equity |
FRANCE | |
| AGF Project Management Ltd. |
UNITED KINGDOM | |
| AGF RAS Holding BV |
NETHERLANDS | |
| AGF Richelieu |
FRANCE | |
| AGF Saude S.A. |
BRAZIL | |
| AGF SECURICASH L |
FRANCE | |
| AGF SECURICASH NL |
FRANCE | |
| AGF Senegal Vie S.A. |
SENEGAL | |
| AGF Senegal IARD S.A. |
SENEGAL | |
| AGF USA N |
FRANCE | |
| AGF USA USA |
FRANCE | |
| AGFARC Ltd. |
UNITED KINGDOM | |
| AGFimo |
FRANCE | |
| AGIS Allianz Dresdner Informationssysteme GmbH |
GERMANY | |
| Agora Courtage |
FRANCE | |
| Agricola San Felice S.p.A. |
ITALY | |
| AGT |
TOGO | |
| AI Industriebesitz und Beteiligungen Isar-Amperwerke AG & Co. OHG |
GERMANY | |
| Aiolos Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Airbus-Leasing Beteiligungsgesellschaft mbH |
GERMANY | |
| Ajax Insurance Holdings Limited |
UNITED KINGDOM | |
| Alba Allgemeine Versicherungs-Gesellschaft |
SWITZERLAND | |
| Alexander Kralis Ltd. |
GREECE | |
| Alexandria Capital PLC |
IRELAND | |
| Alfa Trade Corporation spol s.r.o. |
CZECH REPUBLIC | |
| Alico-Beteiligungsgesellschaft mbH |
GERMANY | |
| Alida Grundstücksgesellschaft mbH & Co. KG |
GERMANY | |
| Alida Grundstücksverwaltungs GmbH |
GERMANY | |
| Allianz Australian Claims Services Limited |
AUSTRALIA | |
| Allianz (UK) Limited |
UNITED KINGDOM | |
| Allianz AADB Fonds |
GERMANY |
Exhibit 8.1 Fiscal year 2004
| Allianz ABS Fonds |
GERMANY | |
| Allianz AGF MAT UK Holding |
UNITED KINGDOM | |
| Allianz America Latina S.C. Ltda. |
BRAZIL | |
| Allianz Asset Management |
SWITZERLAND | |
| Allianz Australia Workers Compensation (Victoria) Limited |
AUSTRALIA | |
| Allianz Australia Advantage Ltd. |
AUSTRALIA | |
| Allianz Australia Employee Share Plan Pty Ltd. |
AUSTRALIA | |
| Allianz Australia Insurance Limited |
AUSTRALIA | |
| Allianz Australia Limited |
AUSTRALIA | |
| Allianz Australia Services (No. 2) Pty Ltd |
AUSTRALIA | |
| Allianz Australia Services Pty Limited |
AUSTRALIA | |
| Allianz Australia Workers Compensation (NSW) Limited |
AUSTRALIA | |
| Allianz Australia Workers Compensation (SA) Limited |
AUSTRALIA | |
| Allianz Autowelt GmbH |
GERMANY | |
| Allianz AVM Fonds |
GERMANY | |
| Allianz BADB Fonds |
GERMANY | |
| Allianz Beteiligungs Management GmbH |
GERMANY | |
| Allianz Bulgaria Holding Company Ltd. |
BULGARIA | |
| Allianz Bulgaria Insurance and Reinsurance Company Ltd. |
BULGARIA | |
| Allianz Bulgaria Life Insurance Company Ltd. |
BULGARIA | |
| Allianz Bulgaria Pension Assurance Company Ltd. |
BULGARIA | |
| Allianz Capital Managers GmbH |
GERMANY | |
| Allianz Capital Partners GmbH |
GERMANY | |
| Allianz Capital Partners Management GmbH |
GERMANY | |
| Allianz Cash Pool LLC |
DELAWARE | |
| Allianz Center Management GmbH (ACM) |
GERMANY | |
| Allianz Compagnia Italiana Finanziamenti S.p.A. |
ITALY | |
| Allianz CompanÍa de Seguros y Reaseguros S.A. |
SPAIN | |
| Allianz Cornhill Equity Investments Ltd. |
UNITED KINGDOM | |
| Allianz Cornhill Financial Management Ltd. |
UNITED KINGDOM | |
| Allianz Cornhill Holdings Limited |
UNITED KINGDOM | |
| Allianz Cornhill Information Services Private Ltd. |
INDIA | |
| Allianz Cornhill Insurance Company Pension Fund Trustees Ltd. |
UNITED KINGDOM | |
| Allianz Cornhill Insurance plc. |
UNITED KINGDOM | |
| Allianz Cornhill Investment Properties Ltd. |
UNITED KINGDOM | |
| Allianz Cornhill Northern Ireland Limited |
UNITED KINGDOM | |
| Allianz Corporate Ireland Insurance p.l.c. |
IRELAND | |
| Allianz Credit Card Management Co. |
GREECE | |
| Allianz Dazhong Life Insurance Company Ltd. |
CHINA | |
| Allianz Dresdner Asset Management Australia Ltd. |
AUSTRALIA | |
| Allianz Dresdner Asset Management Singapur Ltd. |
SINGAPORE | |
| Allianz Dresdner Bauspar AG |
GERMANY | |
| Allianz Dresdner Funds Ltd. |
UNITED KINGDOM | |
| Allianz Dresdner Global Investors Deutschland GmbH |
GERMANY | |
| Allianz Dresdner Management Services (UK) Ltd. |
UNITED KINGDOM | |
| Allianz Dresdner Mutual Fund Management Co. S.A. |
GREECE | |
| Allianz Dresdner Pension Consult GmbH |
GERMANY | |
| Allianz Dresdner Pensionsfonds AG |
GERMANY | |
| Allianz Dresdner Securities Investment Consulting Ltd. |
TAIWAN | |
| Allianz EFU Health Insurance Ltd. |
PAKISTAN |
Exhibit 8.1 Fiscal year 2004
| Allianz Egypt Insurance Company S.A.E. |
EGYPT | |
| Allianz Egypt Life Company S.A.E. |
EGYPT | |
| Allianz Elementar Lebensversicherungs-Aktiengesellschaft |
AUSTRIA | |
| Allianz Elementar Versicherungs-Aktiengesellschaft |
AUSTRIA | |
| Allianz Elementar Werkküchen-Betriebsgesellschaft mbH |
AUSTRIA | |
| Allianz Europe Ltd. |
NETHERLANDS | |
| Allianz FADB Fonds |
GERMANY | |
| Allianz Finance B.V. |
NETHERLANDS | |
| Allianz Finance Corporation |
DELAWARE | |
| Allianz Finance II B.V. |
NETHERLANDS | |
| Allianz Finanzbeteiligungs GmbH |
GERMANY | |
| Allianz FinanzInvest Beratungs Ges.mbH |
AUSTRIA | |
| Allianz Fire and Marine Insurance Japan Ltd. |
JAPAN | |
| ALLIANZ FRANCE |
FRANCE | |
| Allianz General Insurance (Vietnam) Co. |
VIET NAM | |
| Allianz General Insurance Company S.A. |
GREECE | |
| Allianz General Insurance Malaysia Berhad p.l.c. |
MALAYSIA | |
| Allianz Gestion Sociedad Gestora de Instituciones de Inversion Colectiva S.A. |
SPAIN | |
| Allianz GLA Fonds |
GERMANY | |
| Allianz Global Investors (Schweiz) AG |
SWITZERLAND | |
| Allianz Global Investors Advisory GmbH |
GERMANY | |
| Allianz Global Investors AG |
GERMANY | |
| Allianz Global Investors Europe GmbH |
GERMANY | |
| Allianz Global Investors Holdings (UK) Ltd |
UNITED KINGDOM | |
| Allianz Global Investors Japan Co. |
JAPAN | |
| Allianz Global Investors Luxembourg S.A. |
LUXEMBOURG | |
| Allianz Global Investors of America L.P. |
DELAWARE | |
| Allianz Global Investors of America LLC |
CALIFORNIA | |
| Allianz Global Investors US Equities LLC |
DELAWARE | |
| Allianz Global Investors US Holdings Inc. |
DELAWARE | |
| Allianz Global Risks Rückversicherungs-AG |
GERMANY | |
| Allianz Global Risks US Insurance Company |
CALIFORNIA | |
| Allianz GLR Fonds |
GERMANY | |
| Allianz GLU Fonds |
GERMANY | |
| Allianz GREU Fonds |
GERMANY | |
| Allianz GRGB Fonds |
GERMANY | |
| Allianz HAI 2 Fonds |
GERMANY | |
| Allianz Healthcare Beteiligungs GmbH |
GERMANY | |
| Allianz Hedge Fund P. (Caymen) |
CAYMAN ISLANDS | |
| Allianz Hedge Fund P. SARL |
DELAWARE | |
| Allianz Hedge Fund Parners LP |
DELAWARE | |
| Allianz Hedge Fund Partners |
DELAWARE | |
| Allianz Hedge Fund Partners Holdings LP |
DELAWARE | |
| Allianz HKV-Fonds |
GERMANY | |
| Allianz Hungária Biztosító Rt. |
HUNGARY | |
| Allianz Hungária Pénztárüzemeltetési Kft. |
HUNGARY | |
| Allianz Immobilien GmbH |
GERMANY | |
| Allianz Immobilienfonds 1 KG |
GERMANY | |
| Allianz Immobilienfonds GmbH |
GERMANY |
Exhibit 8.1 Fiscal year 2004
| Allianz Individual Insurance Group LLC |
MINNEAPOLIS | |
| Allianz Informatik Beteiligungsgesellschaft mbH |
GERMANY | |
| Allianz Insurance (Hong Kong) Limited |
CHINA | |
| Allianz Insurance Company Lanka Limited |
SRI LANKA | |
| Allianz Insurance Company of Singapore Pte. Ltd. |
SINGAPORE | |
| Allianz Insurance Limited |
SOUTH AFRICA | |
| Allianz Insurance Management Asia Pacific Pte. Ltd. |
SINGAPORE | |
| Allianz International Ltd. |
UNITED KINGDOM | |
| Allianz Invest Kapitalanlage GmbH |
AUSTRIA | |
| Allianz Invest Osteuropa LH |
AUSTRIA | |
| Allianz Invest Osteuropa NL |
AUSTRIA | |
| Allianz Invest Ostrent NL |
AUSTRIA | |
| Allianz Investment 1 B.V. |
NETHERLANDS | |
| Allianz Investment 2 B.V. |
NETHERLANDS | |
| Allianz Investment Bank AG (A.I.B.) |
AUSTRIA | |
| Allianz Investment Company LLC |
CONNECTICUT | |
| Allianz Investment Management B.V. |
NETHERLANDS | |
| Allianz Ireland p.l.c. |
IRELAND | |
| Allianz Irish Life Holdings p.l.c. |
IRELAND | |
| Allianz Leben Private Equity Fonds Plus GmbH |
GERMANY | |
| Allianz Lebensversicherungs-AG |
GERMANY | |
| Allianz Life Insurance Co. Ltd. |
KOREA, REPUBLIC OF | |
| Allianz Life Insurance Company of North America |
MINNESOTA | |
| Allianz Life Insurance Company S.A. |
GREECE | |
| Allianz Life Insurance Malaysia Berhad p.l.c. |
MALAYSIA | |
| Allianz Life Insurance of New York |
NEW YORK | |
| Allianz Life Moskau |
RUSSIAN FEDERATION | |
| Allianz Management Services Ltd. |
UNITED KINGDOM | |
| Allianz Marine & Aviation France |
FRANCE | |
| Allianz Marine & Aviation Versicherungs-AG |
GERMANY | |
| Allianz Marine (UK) Ltd. |
UNITED KINGDOM | |
| Allianz México S.A. Compañía de Seguros |
MEXICO | |
| Allianz MRD Fonds |
GERMANY | |
| Allianz Nederland Groep N.V. |
NETHERLANDS | |
| Allianz Nederland Levensverzekering N.V. |
NETHERLANDS | |
| Allianz Nederland Schadeverzekering N.V. |
NETHERLANDS | |
| Allianz New Zealand Limited |
NEW ZEALAND | |
| Allianz Objektbeteiligungs—GmbH |
GERMANY | |
| Allianz of America |
NEW YORK | |
| Allianz of America Corp. |
NEW YORK | |
| Allianz of Asia-Pacific and Africa GmbH |
GERMANY | |
| Allianz of South Africa (Proprietary) Ltd. |
SOUTH AFRICA | |
| Allianz Ostrent LH |
AUSTRIA | |
| Allianz Pensionskasse AG |
AUSTRIA | |
| Allianz Pensionskasse AG |
GERMANY | |
| Allianz penzijní fond |
CZECH REPUBLIC | |
| Allianz Pimco Corporate LH |
AUSTRIA | |
| Allianz Pimco Corporate NL |
AUSTRIA | |
| Allianz Pimco Mortgage LH |
AUSTRIA | |
| Allianz Pimco Mortgage NL |
AUSTRIA |
Exhibit 8.1 Fiscal year 2004
| Allianz pojistovna |
CZECH REPUBLIC | |
| Allianz President Life Insurance Co. Ltd. |
TAIWAN | |
| Allianz Private Equity GmbH |
GERMANY | |
| Allianz Private Equity Partners |
NEW YORK | |
| Allianz Private Equity Partners GmbH |
GERMANY | |
| Allianz Private Krankenversicherungs-AG |
GERMANY | |
| Allianz Private Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Allianz ProzessFinanz GmbH |
GERMANY | |
| Allianz PV WS Fonds |
GERMANY | |
| Allianz Re Dublin Ltd. |
IRELAND | |
| Allianz Real Estate Corporation |
DELAWARE | |
| Allianz Rechtsschutz-Service GmbH |
GERMANY | |
| Allianz reosiguranje d.d. |
CROATIA (local name: Hrvatska) | |
| Allianz Risk Consultant SRL |
ROMANIA | |
| Allianz Risk Consultants B.V. |
NETHERLANDS | |
| Allianz Risk Consultants Inc. |
CALIFORNIA | |
| Allianz Risk Transfer (Bermuda) Ltd. |
BERMUDA | |
| Allianz Risk Transfer (U.K.) |
UNITED KINGDOM | |
| Allianz Risk Transfer AG |
SWITZERLAND | |
| Allianz Risk Transfer Inc. |
NEW YORK | |
| Allianz Risk Transfer N.V. |
NETHERLANDS | |
| Allianz Romania SA |
ROMANIA | |
| Allianz S.A. |
SPAIN | |
| Allianz Services (UK) Limited |
UNITED KINGDOM | |
| Allianz Services Sp. z o.o. |
POLAND | |
| Allianz Servicios Técnicos |
SPAIN | |
| Allianz Share Scheme Trustees Limited |
UNITED KINGDOM | |
| Allianz Sociedad de Valores S.A. |
SPAIN | |
| Allianz Société Financiére S.à.r.l. |
LUXEMBOURG | |
| Allianz Specialised Investment Central Europe Sp. Zoo |
POLAND | |
| Allianz Specialised Investments Central Europe Kft |
HUNGARY | |
| Allianz Specialised Investments Central Europe sro |
CZECH REPUBLIC | |
| Allianz Specialised Investments Ltd. |
UNITED KINGDOM | |
| Allianz Subalpina Società di Assicurazioni e Riassicurazioni S.p.A. |
ITALY | |
| Allianz Suisse Immobilien AG |
SWITZERLAND | |
| Allianz Suisse Lebensversicherungs-Gesellschaft |
SWITZERLAND | |
| Allianz Suisse Personal Financial Services AG |
SWITZERLAND | |
| Allianz Suisse Versicherungs-Gesellschaft |
SWITZERLAND | |
| Allianz Taunusanlage GbR |
GERMANY | |
| Allianz Technical Service Inc. |
DELAWARE | |
| Allianz Tiriac Insurance S.A. |
ROMANIA | |
| Allianz Underwriters Insurance Company |
CALIFORNIA | |
| Allianz Venture Partners Beteiligungs-GmbH |
GERMANY | |
| Allianz Versicherungs-AG |
GERMANY | |
| Allianz VKA Fonds |
GERMANY | |
| Allianz VKBR-Fonds |
GERMANY | |
| Allianz VKRD-Fonds |
GERMANY | |
| Allianz VLBR-Fonds |
GERMANY | |
| Allianz VSR Fonds |
GERMANY | |
| Allianz VVB Fonds |
GERMANY |
Exhibit 8.1 Fiscal year 2004
| Allianz Wohneigentum GmbH |
GERMANY | |
| Allianz Worldwide Care Ltd. |
IRELAND | |
| Allianz Zagreb d.d. |
CROATIA (local name: Hrvatska) | |
| Allianz ZB d.o.o. Company for the Management of an Obligatory Pension Fund |
CROATIA (local name: Hrvatska) | |
| Allianz ZB d.o.o. company of the management of voluntary pension funds |
CROATIA (local name: Hrvatska) | |
| Allianz Zentrum für Technik GmbH |
GERMANY | |
| Allianz_ALD_Fonds |
GERMANY | |
| Allianz_ALIK_Fonds |
GERMANY | |
| Allianz_AVI_1 Fonds |
GERMANY | |
| Allianz_AVM_B_Fonds |
GERMANY | |
| Allianz_BRD_Fonds |
GERMANY | |
| Allianz_DESTO_AR_Fonds |
GERMANY | |
| Allianz_DESTO_Fonds |
GERMANY | |
| Allianz_DGD_Fonds |
GERMANY | |
| Allianz_DRD_Fonds |
GERMANY | |
| Allianz_EAI_Fonds |
GERMANY | |
| Allianz_FAD_Fonds |
GERMANY | |
| Allianz_FRD_Fonds |
GERMANY | |
| Allianz_HAI_1_Fonds |
GERMANY | |
| Allianz_HME_1_Fonds |
GERMANY | |
| Allianz_Invest_11 |
AUSTRIA | |
| Allianz_Invest_11 |
AUSTRIA | |
| Allianz_Invest_12 |
AUSTRIA | |
| Allianz_Invest_Spezial_2 |
AUSTRIA | |
| Allianz_Invest_Spezial_3 |
AUSTRIA | |
| Allianz_LAD_Fonds |
GERMANY | |
| Allianz_LBR_Fonds |
GERMANY | |
| Allianz_LFE_Fonds |
GERMANY | |
| Allianz_LRD_Fonds |
GERMANY | |
| Allianz_PV_1_Fonds |
GERMANY | |
| Allianz_RFG_Fonds |
GERMANY | |
| Allianz_RMO_1_Fonds |
GERMANY | |
| Allianz_SALCO_Fonds |
GERMANY | |
| Allianz_SDR_Fonds |
GERMANY | |
| Allianz_SOA_Fonds |
GERMANY | |
| Allianz_SWAG_Fonds |
GERMANY | |
| Allianz_UGD_1_Fonds (UPR) |
GERMANY | |
| Allianz_VAD_Fonds |
GERMANY | |
| Allianz_VAE_Fonds |
GERMANY | |
| Allianz_VGI_1_Fonds (UPR) |
GERMANY | |
| Allianz_VGL_Fonds |
GERMANY | |
| Allianz-PacLife Partners LLC |
DELAWARE | |
| Allianz-Slovenská DSS |
SLOVAKIA (Slovak Republic) | |
| Allianz-Slovenská poist’ovna a.s. |
SLOVAKIA (Slovak Republic) | |
| ALLVOR AG |
SWITZERLAND | |
| Am Anger Immobilienverwaltungs-GmbH |
GERMANY | |
| Am Anger Verwaltungs-GmbH & Co. KG |
GERMANY | |
| Amaya AG |
SWITZERLAND |
Exhibit 8.1 Fiscal year 2004
| Amaya Compania de Seguros y Reaseguros SA |
SPAIN | |
| American Automobile Insurance Company |
MISSOURI | |
| American Financial Marketing |
MINNESOTA | |
| Annex Capital Partners LLC (GP) |
CAYMAN ISLANDS | |
| Annex Holdings I LP |
CAYMAN ISLANDS | |
| Antoniana Veneta Popolare Assicurazioni S.p.A. |
ITALY | |
| Antoniana Veneta Popolare Vita S. p. A. |
ITALY | |
| Aquila Beteiligungsgesellschaft mbH |
GERMANY | |
| Arcalis |
FRANCE | |
| Arlon Properties S.A. |
LUXEMBOURG | |
| ARSA B.V. |
NETHERLANDS | |
| AS 24 (AS NIJUYON K.K.) |
JAPAN | |
| Asopos Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| ASREX |
FRANCE | |
| Assimediass S.r.l. |
ITALY | |
| Assistance |
FRANCE | |
| ASSISTANCE AND SERVICES CORPORATION OF IRELAND “A.S.C.I.” |
IRELAND | |
| Associated Group Benefits Ltd. |
CANADA | |
| Associated Indemnity Corporation |
CALIFORNIA | |
| Assurance Finance Europe (AFI Europe) |
FRANCE | |
| Assurance Vie et Prévoyance (AVIP IARD) SA |
FRANCE | |
| Assurance Vie et Prévoyance (AVIP) SA |
FRANCE | |
| Assurances Fédérales |
FRANCE | |
| Assurances Fédérales BV |
FRANCE | |
| Assurances Générales de France |
FRANCE | |
| Assurances Générales de France IART S.A. |
FRANCE | |
| Assurances Générales de France Vie S.A. |
FRANCE | |
| Assurances Generales du Laos |
LAO PEOPLE’S DEMOCRATIC REPUBLIC | |
| Athéna |
FRANCE | |
| Athéna Gestion |
FRANCE | |
| Atrium SAS |
FRANCE | |
| Atropos Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Auslands-Incasso-Bank GmbH |
GERMANY | |
| Axioma Insurance (Cyprus) Ltd. |
CYPRUS | |
| Az Global Risk Ltd. |
SOUTH AFRICA | |
| AZ Leben Private Equity Fonds 2001 GmbH |
GERMANY | |
| AZ Private Equity (UK) Holdings Ltd. |
UNITED KINGDOM | |
| AZ Via Immo 3 |
FRANCE | |
| AZ-Almüco Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Arges Vermögensverwalgungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 10 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 11 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 12 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 13 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 14 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 15 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 16 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 17 Vermögensverwaltungsgesellschaft mbH |
GERMANY |
Exhibit 8.1 Fiscal year 2004
| AZ-Argos 18 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 19 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 2 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 21 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 22 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 3 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 4 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 5 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 6 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 9 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZB-Arges Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZB-Arion Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZF-Arges1 Vermögensverwaltungsgesellschaft |
GERMANY | |
| AZF-Arges2 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZF-Arion Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZG-Arges Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-LAD Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZL-Alico Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZL-Almüco Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZL-DRB Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Leben Private Equity Fonds 1998 GmbH |
GERMANY | |
| AZ-LIN Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZL-Nona Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZL-Regina Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZL-SER Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-MPS Beteiligungsgesellschaft mbH & Co. KG |
GERMANY | |
| AZ-Quinta Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZS-Arges Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-SDC Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-SER Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-SGD Private Equity Fonds GmbH |
GERMANY | |
| AZV-Arion Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZV-Nona Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| BACAB S.A. |
SWITZERLAND | |
| Bank for Europe Ltd. |
UNITED KINGDOM | |
| Bankhaus W. Fortmann & Söhne |
GERMANY | |
| Banque AGF S.A. |
FRANCE | |
| BARTEC AB |
SWEDEN | |
| BARTEC AS |
NETHERLANDS | |
| BARTEC Barlian Industries Holding AG |
SWITZERLAND | |
| BARTEC Belgium N.V. |
BELGIUM | |
| BARTEC Benke GmbH |
GERMANY | |
| BARTEC Consult GmbH |
GERMANY | |
| BARTEC d.o.o. |
HUNGARY | |
| BARTEC d.o.o. |
SLOVENIA | |
| BARTEC Elektrotechnik GmbH |
AUSTRIA | |
| BARTEC Engineering + Services AG |
SWITZERLAND | |
| Bartec GmbH |
GERMANY | |
| BARTEC Ltd. |
JAPAN | |
| BARTEC Nederland B.V. |
NETHERLANDS |
Exhibit 8.1 Fiscal year 2004
| BARTEC Nederland Ultrakust Division B.V. |
NETHERLANDS | |
| BARTEC Pte Ltd. |
SINGAPORE | |
| BARTEC S.A. |
SPAIN | |
| BARTEC s.a.r.l. |
FRANCE | |
| BARTEC s.r.l. |
ITALY | |
| BARTEC s.r.o. |
CZECH REPUBLIC | |
| BARTEC Sicherheits-Schaltanlagen GmbH |
GERMANY | |
| BARTEC UK Ltd. |
UNITED KINGDOM | |
| BARTEC US Corp. |
OKLAHOMA | |
| BARTEC Varnost d.o.o. |
SLOVENIA | |
| BAWAG Allianz Mitarbeitervorsorgekasse AG |
AUSTRIA | |
| Bayerische Versicherungsbank AG |
GERMANY | |
| BD-Financial Management Ltd. |
IRELAND | |
| BdW Beteiligungsverwaltungsgesellschaft mbH |
GERMANY | |
| Beethoven Funding Corporation |
NEW YORK | |
| BERGA Grundstücks-Verwaltungsgesellschaft mbH & Co. KG |
GERMANY | |
| Bergwitzer Braunkohle AG |
GERMANY | |
| Bernese Assicurazioni Compagnia Italo-Svizzera di Assicurazioni e Riassicurazioni S.p.A. |
ITALY | |
| Bernese Assicurazioni Finanziaria S.p.A. |
ITALY | |
| Bernese Vita Compagnia Italo-Svizzera di Assicurazioni e Riassicurazioni sulla Vita S.p.A. |
ITALY | |
| BFC Berliner Film Companie Beteiligungsgesellschaft mbH |
GERMANY | |
| BFC Berliner Film Companie CoP GmbH |
GERMANY | |
| BFC Berliner Film Companie Distribution GmbH |
GERMANY | |
| BFC Berliner Film Companie Produktions GmbH |
GERMANY | |
| BFC Berliner Film Companie Studio GmbH |
GERMANY | |
| BIC |
BRAZIL | |
| Bilan Service |
FRANCE | |
| BIP Arbitrage-Gesellschaft mbH i. L. |
GERMANY | |
| BNP-AK-Dresdner Finansal Kiralama A.S. |
TURKEY | |
| Borgo San Felice S.r.l. |
ITALY | |
| Borrowdale Nominees Ltd |
UNITED KINGDOM | |
| Bosphorus Capital Limited |
IRELAND | |
| Botanic Building S.A. |
BELGIUM | |
| Braun & Co. Gesellschaft mbH |
AUSTRIA | |
| Bridge Re Limited |
MASSACHUSETTS | |
| British Financial Union Ltd |
UNITED KINGDOM | |
| British Reserve Insurance Co. Ltd. |
UNITED KINGDOM | |
| Buck Consultants Ireland |
IRELAND | |
| Buck Heissmann B.V. NL |
NETHERLANDS | |
| Buck Heissmann International Services GmbH |
GERMANY | |
| Buck Heissmann S.L. |
SPAIN | |
| Buck Heissmann Sarl |
SWITZERLAND | |
| Buizerlann |
NETHERLANDS | |
| Bulgaria Net Co. Ltd. |
BULGARIA | |
| Bureau d’Expertises Despretz S.A. |
BELGIUM | |
| Bürgel Beteiligungs GmbH |
GERMANY | |
| Bürgel Erfurt Beteiligungsgesellschaft mbH |
GERMANY | |
| Bürgel Erfurt GmbH & Co. KG |
GERMANY |
Exhibit 8.1 Fiscal year 2004
| Bürgel Wirtschaftsinformationen AG Zürich |
SWITZERLAND | |
| Bürgel Wirtschaftsinformationen GmbH & Co. KG |
GERMANY | |
| Bürgel Wirtschaftsinformationen Hamburg GmbH |
GERMANY | |
| Bürgel Wirtschaftsinformationen Vertriebsgesellschaft mbH |
GERMANY | |
| Bürgel Wirtschaftsinformationen Verwaltungs-GmbH |
GERMANY | |
| C. F. Erste Beteiligungsgesellschaft mbH |
GERMANY | |
| Cabinet Terlier SARL |
FRANCE | |
| Cadence Capital Management LLC |
MASSACHUSETTS | |
| Cadence Capital Mangement Inc. |
DELAWARE | |
| Calypso S.A. |
FRANCE | |
| Camat |
FRANCE | |
| CAP |
FRANCE | |
| Carene |
FRANCE | |
| Carwood Holdings |
DELAWARE | |
| Carwood Holdings II |
DELAWARE | |
| Casas del Toqui S.A. |
CHILE | |
| CASBROKERS |
CHILE | |
| Cathedral Limited |
UNITED KINGDOM | |
| Caywood Scholl Capital Management LLC |
DELAWARE | |
| CCB Zweite FraMü Beteiligungs GmbH |
GERMANY | |
| CERT Zertifizierungsgesellschaft mbH |
GERMANY | |
| Chicago Auto Insurance Service |
ILLINOIS | |
| Chicago Insurance Company |
ILLINOIS | |
| CIC Allianz Insurance Ltd. |
AUSTRALIA | |
| City of Westminster Insurance Company Ltd. |
UNITED KINGDOM | |
| Claims Consultancy & Investigation Services Limited |
IRELAND | |
| Classic Finance BV |
NETHERLANDS | |
| Classic I Netherlands Limited |
NETHERLANDS | |
| Classic III Netherlands Limited |
NETHERLANDS | |
| CLB S.à.r.l. |
LUXEMBOURG | |
| Club Marine Limited |
AUSTRALIA | |
| Codinf Services |
FRANCE | |
| Colseguros Capitalizacion |
COLOMBIA | |
| Colseguros Generales S.A. |
COLOMBIA | |
| Colseguros Vida S.A. |
COLOMBIA | |
| Colserauto |
COLOMBIA | |
| Commercial Bank Allianz Bulgaria Ltd. |
BULGARIA | |
| Commerzbank_LEBENCO_Fonds |
GERMANY | |
| Compagnie d’Assurance de Protection Juridique S.A. |
SWITZERLAND | |
| Compagnie de Gestion et Prevoyance |
FRANCE | |
| Compagnie Financière pour la Réalisation d’Opérations Immobilières “COFIDIM” |
FRANCE | |
| Companhia de Seguros Allianz Portugal S.A. |
PORTUGAL | |
| Compania Colombiana De Inversion Colseguros S.A. |
COLOMBIA | |
| COMPANIA DE ASISTENCIA SUDAMERICANA S.A. (CAS SA) |
CHILE | |
| Coparc |
FRANCE | |
| Cornhill Insurance (Guernsey) Ltd. |
UNITED KINGDOM | |
| Cornhill Investment Properties (Reigate) Ltd. |
UNITED KINGDOM | |
| Cornhill Trustee (Guernsey) Ltd. |
UNITED KINGDOM | |
| Cornhill Unit Trust Managers Ltd. |
UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2004
| Corporate Secretaries (Jersey) Ltd |
UNITED KINGDOM | |
| Corporate Services (Guernsey) Ltd |
UNITED KINGDOM | |
| Corsetec |
BRAZIL | |
| COTINCO Assessoria Empresarial Ltda |
BRAZIL | |
| COTINCO Beratungsgesellschaft mbH |
GERMANY | |
| COTINCO Consultora Técnica |
MEXICO | |
| COTINCO Consultora Técnica |
MEXICO | |
| Crédit Lyonnais Capital 1 |
LUXEMBOURG | |
| Crédito Argentino Germánico SA |
ARGENTINA | |
| Crédito Germánico S.A. |
URUGUAY | |
| CreditRas Assicurazioni S.p.A. |
ITALY | |
| CreditRas Vita S.p.A. |
ITALY | |
| Crop Growers Corporation |
DELAWARE | |
| Cros Belcher Investissements |
FRANCE | |
| DAG Management and Trading Company Ltd |
CAYMAN ISLANDS | |
| DARTA INVESTMENT FUNDS PLC |
IRELAND | |
| DARTA SAVING LIFE ASSURANCE LTD. |
IRELAND | |
| DB Cayman |
NEW YORK | |
| dbi DGF Bond |
GERMANY | |
| dbi DGF Dresdner Grund Fonds |
GERMANY | |
| DBI Insurance Company Ltd. |
UNITED KINGDOM | |
| DBI_HK1_827_Fonds |
GERMANY | |
| dbi-Fonds AKAR |
GERMANY | |
| dbi-Fonds Ammerland |
GERMANY | |
| dbi-Fonds BAG |
GERMANY | |
| dbi-Fonds DAV |
GERMANY | |
| dbi-Fonds DBLA |
GERMANY | |
| dbi-Fonds DF |
GERMANY | |
| dbi-Fonds MAXIMILIAN |
GERMANY | |
| dbi-Fonds Ostfriesland |
GERMANY | |
| dbi-Fonds WE |
GERMANY | |
| DDS Dresdner Direktservice GmbH |
GERMANY | |
| DEGI Deutsche Gesellschaft für Immobilienfonds mbH |
GERMANY | |
| DEGI Schweden AB |
SWEDEN | |
| Delaware Valley Financial Services |
DELAWARE | |
| Delta-Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Deutsche Außenhandels-Gesellschaft mbH |
GERMANY | |
| Deutsche Lebensversicherungs-AG |
GERMANY | |
| DEUTSCHER INVESTMENT-TRUST Gesellschaft für Wertpapieranlagen mbH |
GERMANY | |
| DFV Deutsche Fonds—und Vorsorgeberatungs GmbH |
GERMANY | |
| Dieznet Comercio Eloctrónico |
SPAIN | |
| Dimensione S.R.L |
ITALY | |
| Disko-Flug Vermietungsgesellschaft mbH i. L. |
GERMANY | |
| DIT-FONDS ALSI |
GERMANY | |
| DIT-Fonds APAV |
GERMANY | |
| DIT-FONDS EEE |
GERMANY | |
| DIT-FONDS PV-RD |
GERMANY | |
| DK Capital Advisory Services (India) Private Ltd |
INDIA | |
| DKNA Phoenix LLC |
DELAWARE |
Exhibit 8.1 Fiscal year 2004
| DMC Dresdner Management Consult GmbH |
GERMANY | |
| DMC Dresdner Management Consult South East Asia Pte Ltd |
SINGAPORE | |
| DOF |
FRANCE | |
| Domestic Insurance Services Ltd |
UNITED KINGDOM | |
| Donator Beteiligungsverwaltung GmbH |
GERMANY | |
| DORANA Dreiundvierzigste Verwaltungsgesellschaft mbH |
GERMANY | |
| DR Gesellschaft für Diagnostik und Rehabilitation mbH |
GERMANY | |
| Dr. Dr. Heissmann GmbH Unternehmensberatung für Versorgung & Vergütung |
GERMANY | |
| DreCan Holding Ltd |
CANADA | |
| Dreiunddreißigste DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Dreiundzwanzigste DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Dreizehnte FraMü Beteiligungs GmbH |
GERMANY | |
| Dreizehnte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| Dresdner Advisors LLC |
DELWARE | |
| Dresdner Asset Management Brasil S/A Distribuidora de Titulos é Valores Mobiliários |
BRAZIL | |
| Dresdner Asset Management Ltd |
SINGAPORE | |
| Dresdner Bank (Hungaria) Rt. |
HUNGARY | |
| Dresdner Bank (Schweiz) AG |
SWITZERLAND | |
| Dresdner Bank AG |
GERMANY | |
| Dresdner Bank Berlin Immobilien-Service GmbH |
GERMANY | |
| Dresdner Bank Brasil S.A. Corretora de Cambio |
BRAZIL | |
| Dresdner Bank Brasil SA Banco Múltiplo |
BRAZIL | |
| Dresdner Bank Croatia dd |
CROATIA (local name: Hrvatska) | |
| Dresdner Bank Gestions France |
FRANCE | |
| Dresdner Bank Lateinamerika AG |
GERMANY | |
| Dresdner Bank Luxembourg S.A. |
LUXEMBOURG | |
| Dresdner Bank Polska S.A. |
POLAND | |
| Dresdner Bank ZAO |
RUSSIAN FEDERATION | |
| Dresdner Brasil Representacoés Ltda |
BRAZIL | |
| Dresdner Brasil Servicos Ltda |
BRAZIL | |
| Dresdner Brazil Finance Ltd |
CAYMAN ISLANDS | |
| Dresdner Capital LLC I |
DELAWARE | |
| Dresdner Capital LLC II |
DELAWARE | |
| Dresdner Capital LLC III |
DELAWARE | |
| Dresdner Capital LLC IV |
DELAWARE | |
| Dresdner Capital LLC V |
DELAWARE | |
| Dresdner Capital LLC VI Wilmington/Delaware |
DELAWARE | |
| Dresdner Capital LLC VII |
DELAWARE | |
| Dresdner Corporate Finance GmbH |
GERMANY | |
| Dresdner Finance BV |
NETHERLANDS | |
| Dresdner Finanzberatungsgesellschaft mbH |
GERMANY | |
| Dresdner Finanziaria SpA |
ITALY | |
| Dresdner Fund Administration (Cayman) Ltd |
CAYMAN ISLANDS | |
| Dresdner Gazdasági Szolgáltató Kft. |
HUNGARY | |
| Dresdner Gestion Privée |
FRANCE | |
| Dresdner Global Asset Management Beteiligungs-GmbH |
GERMANY | |
| Dresdner Guatemala Representación |
GUATEMALA | |
| Dresdner International Management Services Ltd |
IRELAND |
Exhibit 8.1 Fiscal year 2004
| Dresdner Investments (UK) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Benson General Life Sciences LP |
NEW YORK | |
| Dresdner Kleinwort Benson North America Inc |
DELAWARE | |
| Dresdner Kleinwort Benson Private Equity Partner LP |
NEW YORK | |
| Dresdner Kleinwort Benson Services (Guernsey) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Benson Services EURL |
FRANCE | |
| Dresdner Kleinwort Capital (USA) Inc |
NEW YORK | |
| Dresdner Kleinwort Capital 1 Limited Partnership |
NEW YORK | |
| Dresdner Kleinwort Capital 1 LLC |
UNITED KINGDOM | |
| Dresdner Kleinwort Capital 2001 LLC |
DELAWARE | |
| Dresdner Kleinwort Capital Advisory services Pte Ltd |
SINGAPORE | |
| Dresdner Kleinwort Capital Asia Ltd |
HONG KONG | |
| Dresdner Kleinwort Capital Beratungs GmbH |
GERMANY | |
| Dresdner Kleinwort Capital C&EE LP Ltd. |
CAYMAN ISLANDS | |
| Dresdner Kleinwort Capital Central & Eastern Europe GP Ltd |
DELAWARE | |
| Dresdner Kleinwort Capital Investment Company Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Capital Investment Trust Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Capital Italia Beteiligungsverwaltung GmbH |
GERMANY | |
| Dresdner Kleinwort Capital Jersey Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Capital Life Science Managers L.P. |
DELAWARE | |
| Dresdner Kleinwort Capital LLC |
NEW YORK | |
| Dresdner Kleinwort Capital Partners 2001 Limited Partnership |
DELAWARE | |
| Dresdner Kleinwort Capital UK Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Capital Ventures Management Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Capital Verwaltungs GmbH |
GERMANY | |
| Dresdner Kleinwort Holdings Inc |
NEW YORK | |
| Dresdner Kleinwort Wasserstein (Argentina) SA |
BRAZIL | |
| Dresdner Kleinwort Wasserstein (Canada) Ltd |
CANADA | |
| Dresdner Kleinwort Wasserstein (China) Ltd |
HONG KONG | |
| Dresdner Kleinwort Wasserstein (DRC) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein (Hong Kong) Ltd |
HONG KONG | |
| Dresdner Kleinwort Wasserstein (Japan) Limited |
HONG KONG | |
| Dresdner Kleinwort Wasserstein (LBDP) Holdings Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein (LBDP) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein (Nominees Pte Lt)d |
SINGAPORE | |
| Dresdner Kleinwort Wasserstein (Nominees) Pte. Ltd. |
SINGAPORE | |
| Dresdner Kleinwort Wasserstein (Services) Inc |
PANAMA | |
| Dresdner Kleinwort Wasserstein (South East Asia) Ltd. |
SINGAPORE | |
| Dresdner Kleinwort Wasserstein Advisory Services (Thailand) Ltd |
THAILAND | |
| Dresdner Kleinwort Wasserstein Asesorias y Inversiones Chile Ltda |
CHILE | |
| Dresdner Kleinwort Wasserstein Australia (Securitisation) Pty Ltd |
AUSTRALIA | |
| Dresdner Kleinwort Wasserstein Australia Ltd |
AUSTRALIA | |
| Dresdner Kleinwort Wasserstein Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Dresdner Kleinwort Wasserstein Derivative Investments Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein do Brasil s/c Ltda |
BRAZIL | |
| Dresdner Kleinwort Wasserstein Equipment LLC |
DELAWARE | |
| Dresdner Kleinwort Wasserstein Europe Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Finance BV |
NETHERLANDS | |
| Dresdner Kleinwort Wasserstein Finance EURL |
FRANCE | |
| Dresdner Kleinwort Wasserstein Finance Inc. |
NEW YORK |
Exhibit 8.1 Fiscal year 2004
| Dresdner Kleinwort Wasserstein France SCA |
FRANCE | |
| Dresdner Kleinwort Wasserstein Grantchester Securities Inc. |
DELAWARE | |
| Dresdner Kleinwort Wasserstein Group Inc |
DELAWARE | |
| Dresdner Kleinwort Wasserstein Group Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Inc. |
DELAWARE | |
| Dresdner Kleinwort Wasserstein Leasing December (1) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December (2) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December (3) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December (4) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December (5) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December (6) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December 14 Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing Inc |
DELAWARE | |
| Dresdner Kleinwort Wasserstein Leasing International Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing June (1) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing June (2) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing June (3) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing March (1) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing March (2) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing March (3) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing September (1) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing September (3) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing September (4) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing September (5) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein LLC |
RUSSIAN FEDERATION | |
| Dresdner Kleinwort Wasserstein Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Metals Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Online Ventures Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Overseas Employees Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Overseas Holdings plc |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Partnership 2001 LP |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Partnership 2001 Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Property Management & Services Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Research (Malaysia) SDN BHD |
MALAYSIA | |
| Dresdner Kleinwort Wasserstein Research GmbH |
GERMANY | |
| Dresdner Kleinwort Wasserstein Securities (Asia) Holdings Ltd. |
HONG KONG | |
| Dresdner Kleinwort Wasserstein Securities (Asia) Ltd |
HONG KONG | |
| Dresdner Kleinwort Wasserstein Securities (Australia) Pty Ltd |
AUSTRALIA | |
| Dresdner Kleinwort Wasserstein Securities (India) Private Ltd |
INDIA | |
| Dresdner Kleinwort Wasserstein Securities France SA |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Securities LLC |
DELAWARE | |
| Dresdner Kleinwort Wasserstein Securities Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Services LLC |
DELAWARE | |
| Dresdner Kleinwort Wasserstein Servicios y Asesorias Ltda |
COTE D’IVOIRE | |
| Dresdner Lateinamerika Financial Advisors LLC |
FLORIDA | |
| Dresdner Lateinamerika S.A. Corredores de Bolsa |
CHILE | |
| Dresdner Management Institut GmbH |
GERMANY | |
| Dresdner Pension Fund Holdings LLC |
DELAWARE |
Exhibit 8.1 Fiscal year 2004
| Dresdner Polska Sp.z.o.o. | POLAND | |
| Dresdner Private Placement GmbH | GERMANY | |
| Dresdner Private Placement GmbH & Co. SREI KG | GERMANY | |
| Dresdner RCM Finances | FRANCE | |
| Dresdner RCM Gestion | FRANCE | |
| Dresdner RCM Global Investors (Jersey) Australia | AUSTRALIA | |
| Dresdner RCM Global Investors (Jersey) Hong Kong | HONG KONG | |
| Dresdner RCM Global Investors (Jersey) Ltd | UNITED KINGDOM | |
| Dresdner RCM Global Investors (Jersey) Taiwan | TAIWAN | |
| Dresdner RCM Global Investors Commingled Funds LLC | CALIFORNIA | |
| Dresdner RCM Global Investors Pacific Ltd | BERMUDA | |
| Dresdner RCM Nominee Services Ltd | UNITED KINGDOM | |
| Dresdner RCM Strategic Holdings (HK) Ltd | HONG KONG | |
| Dresdner RCM Trust Company | CALIFORNIA | |
| Dresdner Securitized Products GmbH | GERMANY | |
| Dresdner Symphonica Management S.A. | LUXEMBOURG | |
| Dresdner U.S. Finance Inc | DELAWARE | |
| Dresdner UK Investments 2 B.V. | NETHERLANDS | |
| Dresdner UK Investments N.V. | NETHERLANDS | |
| Dresdner Versicherung GmbH | GERMANY | |
| Dresdner Wirtschaftsdienstleistungsgesellschaft mit beschränkter Haftung | HUNGARY | |
| dresdnerbank investment management Kapitalanlagegesellschaft mbH | GERMANY | |
| DresdnerGrund-Fonds | GERMANY | |
| Dritte SIB Beteiligungs-Aktiengesellschaft | GERMANY | |
| DrKW Delaware Funding Inc. | DELAWARE | |
| DRKW EIV Manager | DELAWARE | |
| DrKW Equipment Finance Ltd | UNITED KINGDOM | |
| DrKW Finance LLC | DELAWARE | |
| DrKW Funding Inc. | DELAWARE | |
| DrKW Funding LLC | DELAWARE | |
| DrKW Holdings | WILMINGTON | |
| DrKW Holdings II | WILMINGTON | |
| DrKW Holdings LLC | WILMINGTON | |
| DrKW Pfandbriefe Investments | DELAWARE | |
| DrKW Services (Guernsey) Ltd. | UNITED KINGDOM | |
| DrKW Standby Nominees Ltd | UNITED KINGDOM | |
| egemis GmbH | GERMANY | |
| Einunddreißigste DRESIB Beteiligungs-Gesellschaft mbH | GERMANY | |
| Elco Leasing Ltd | UNITED KINGDOM | |
| ELF Technologies Limited | IRELAND | |
| ELVIA Assistance GmbH | AUSTRIA | |
| ELVIA Assistance Kft. (Ltd.) | HUNGARY | |
| ELVIA Assistance s.r.o. | CZECH REPUBLIC | |
| ELVIA Reiseversicherungs-Gesellschaft AG | SWITZERLAND | |
| ELVIA S.p.z.o.o. | POLAND | |
| ELVIA Service S.r.l. | ITALY | |
| ELVIA Travel Insurance International N.V. | NETHERLANDS | |
| Elviaseg S.A. | SPAIN |
Exhibit 8.1 Fiscal year 2004
| ELVIASSIST Servicos de Assistencia 24 Horas LDA | PORTUGAL | |
| Empresa de Inversiones S.A. | PERU | |
| Energy Insurance Company Ltd. | BULGARIA | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt 1 KG | GERMANY | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt 1KG | GERMANY | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt Am Markt Chemnitz KG | GERMANY | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt Köln-Porz KG | GERMANY | |
| EP Euro-Projektentwicklungs-Verwaltungs GmbH | GERMANY | |
| Ernst Vigener GmbH & Co. KG | GERMANY | |
| Erobon Ltd | UNITED KINGDOM | |
| Erste DRESIB Beteiligungs-Gesellschaft mbH | GERMANY | |
| Erste FraMü Beteiligungs GmbH | GERMANY | |
| Établissement Nomeco SA | FRANCE | |
| ETI First Source Limited | UNITED KINGDOM | |
| ETI Australia Pty Ltd. | AUSTRALIA | |
| ETI International Limited | UNITED KINGDOM | |
| ETI Property Limited | UNITED KINGDOM | |
| ETI Sales Limited | UNITED KINGDOM | |
| Etoile Foncière et Immobilière | FRANCE | |
| Euler—SFAC Recouvrement | FRANCE | |
| Euler & Hermes Germany GmbH | GERMANY | |
| Euler & Hermes International Centre Limited | UNITED KINGDOM | |
| Euler Agent Limited | UNITED KINGDOM | |
| Euler American Credit Indemnity Mexico | MEXICO | |
| Euler Credito y Caution | SPAIN | |
| Euler do Brasil Seguros Exportacao | BRAZIL | |
| Euler Gestion | FRANCE | |
| Euler Hermes | POLAND | |
| Euler Hermes ACI Holding | NEW YORK | |
| Euler Hermes ACI Inc. | MARYLAND | |
| Euler Hermes ACI Services LLP | MARYLAND | |
| Euler Hermes Beteiligungen GmbH | GERMANY | |
| Euler Hermes Cashflow Solutions Limited | UNITED KINGDOM | |
| Euler Hermes Cescob | CZECH REPUBLIC | |
| Euler Hermes Cescob Service s.r.o. | CZECH REPUBLIC | |
| Euler Hermes Collections UK Limited | UNITED KINGDOM | |
| Euler Hermes Crédit Insurance Belgium S.A. (N.V.) | BELGIUM | |
| Euler Hermes Credit Services (JP) Ltd. | JAPAN | |
| Euler Hermes Credit Underwriters Hong Kong Ltd. | CHINA | |
| EULER HERMES EMPORIKI SA | GREECE | |
| EULER HERMES EMPORIKI Services Ltd. | GREECE | |
| Euler Hermes Forderungsmanagement GmbH | GERMANY | |
| Euler Hermes Gesellschaft für Finanzdienstleistungen mbH | GERMANY | |
| Euler Hermes Gesellschaft für Informationsdienstleistungen mbH | GERMANY | |
| Euler Hermes Guarantee plc. | UNITED KINGDOM | |
| Euler Hermes Holdings UK plc | UNITED KINGDOM | |
| Euler Hermes Interborg N.V. | NETHERLANDS | |
| Euler Hermes International Ltd. | UNITED KINGDOM | |
| Euler Hermes Kredietverzekering NV | NETHERLANDS |
Exhibit 8.1 Fiscal year 2004
| Euler Hermes Kreditförsäkring Norden AB | SWEDEN | |
| Euler Hermes Kreditversicherungs-AG | GERMANY | |
| Euler Hermes Kreditverzekering NV | NETHERLANDS | |
| Euler Hermes Magyar Hitelbiztositó Rt. | HUNGARY | |
| Euler Hermes Magyar Követeleskezelö Kft. | HUNGARY | |
| Euler Hermes Rating GmbH | GERMANY | |
| Euler Hermes Risk Management GmbH & Co. KG | GERMANY | |
| Euler Hermes Risk Management Verwaltungs-GmbH | GERMANY | |
| Euler Hermes Risk Services UK Limited | UNITED KINGDOM | |
| Euler Hermes S.A. | FRANCE | |
| Euler Hermes Seguros de Crédito S.A. | BRAZIL | |
| Euler Hermes Seguros de Crédito S.A. | MEXICO | |
| Euler Hermes Services (HK) Limited | HONG KONG | |
| Euler Hermes Services AG | SWITZERLAND | |
| Euler Hermes Services Belgium S.A. | BELGIUM | |
| Euler Hermes Servicii Financiare | ROMANIA | |
| Euler Hermes Servicos Ltda | BRAZIL | |
| Euler Hermes Servicos SL | SPAIN | |
| Euler Hermes Servis s.r.o. | SLOVAKIA (Slovak Republic) | |
| Euler Hermes SFAC Crédit | FRANCE | |
| Euler Hermes SFAC S.A. | FRANCE | |
| Euler Hermes SIAC S.p.A. | ITALY | |
| Euler Hermes SIAC Services spa. | ITALY | |
| Euler Hermes UK plc | UNITED KINGDOM | |
| Euler Hermes Versicherungsbeteiligungen GmbH | GERMANY | |
| Euler Hermes Zarzadzanie Ryzkiem Sp. z o.o. | POLAND | |
| Euler Incorporation Inc. | MARYLAND | |
| Euler Re | LUXEMBOURG | |
| Euler Services | FRANCE | |
| Euler SFAC Asset Management | FRANCE | |
| Euler Tech | FRANCE | |
| Euler UK Group Services Limited | UNITED KINGDOM | |
| Eurl 20/22 Le Peletier | FRANCE | |
| EURL 2D3 | FRANCE | |
| EURL B Anat | FRANCE | |
| EURL BTKM | FRANCE | |
| EURL COLLEGE CLERC | FRANCE | |
| EURL DDV | FRANCE | |
| EURL La Peyrade | FRANCE | |
| EURL Livi Développement | FRANCE | |
| EURL PL | FRANCE | |
| EURL RM ARROUX | FRANCE | |
| EURL ROCHER STE HELENE | FRANCE | |
| EURL SARL du Rocher St. Hélène | FRANCE | |
| EURL SARL Pascale | FRANCE | |
| Euro American Arbitrage Inc | ILLINOIS | |
| Euro Drukker Beheer B.V. | NETHERLANDS | |
| EURO GESTION | FRANCE | |
| Europe Reinsurance SA | LUXEMBOURG | |
| European Credit Underwriters Limited | UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2004
| European Properties Inc Ltd | UNITED KINGDOM | |
| European Venture Leasing Ltd | UNITED KINGDOM | |
| European Venture Partners (General Partner) Ltd | UNITED KINGDOM | |
| European Venture Partners (Israel) Ltd | ISRAEL | |
| European Venture Partners (Sweden) AB | SWEDEN | |
| European Venture Partners Ltd | UNITED KINGDOM | |
| EuroShip Assekuradeurgesellschaft mbH & Co. KG | GERMANY | |
| Eurotax Garantie AG | SWITZERLAND | |
| Eurovida S.A. Compañía de Seguros y Reaseguros | SPAIN | |
| Eustache | FRANCE | |
| EWA Life | LUXEMBOURG | |
| F.C.C. LOGIFIX | FRANCE | |
| FAF Inc. | CAYMAN ISLANDS | |
| FAI Allianz Ltd | AUSTRALIA | |
| Failure & Risk Consulting GmbH | GERMANY | |
| Felix Ltd | UNITED KINGDOM | |
| Fenchurch Fiduciaries Ltd | UNITED KINGDOM | |
| Fenchurch Finance Ltd | UNITED KINGDOM | |
| Fenchurch International Holdings Ltd | UNITED KINGDOM | |
| Fenchurch Nominees (Singapore) Pte Ltd | SINGAPORE | |
| Fenchurch Nominees Ltd | UNITED KINGDOM | |
| Fenchurch Nominees Ltd | UNITED KINGDOM | |
| Fenchurch Properties Ltd | UNITED KINGDOM | |
| Fenchurch Trust Ltd | UNITED KINGDOM | |
| Fendrake Ltd | UNITED KINGDOM | |
| Fenix Directo Compania de Seguros y Reaseguros S.A. | SPAIN | |
| FFIC of Bermuda | BERMUDA | |
| Financière et Foncière Européenne | FRANCE | |
| Financière Galilée | FRANCE | |
| Financière Ile de France | FRANCE | |
| Finanztrust AG | GERMANY | |
| Finnish Credit Insurance Company Ltd. | FINLAND | |
| Fireman’s Fund Agribusiness Inc. | MONTANA | |
| Fireman’s Fund Indemnity Corporation | NEW JERSEY | |
| Fireman’s Fund Insurance Company | CALIFORNIA | |
| Fireman’s Fund Insurance Company of Georgia | GEORGIA | |
| Fireman’s Fund Insurance Company of Hawaii | HAWAII | |
| Fireman’s Fund Insurance Company of Louisiana | LOUISANA | |
| Fireman’s Fund Insurance Company of Missouri | MISSOURI | |
| Fireman’s Fund Insurance Company of Nebraska | NEBRASKA | |
| Fireman’s Fund Insurance Company of Ohio | OHIO | |
| Fireman’s Fund Insurance Company of Texas | TEXAS | |
| Fireman’s Fund Insurance Company of Wisconsin | WISCONSIN | |
| First Building Management Company Ltd. | KOREA, REPUBLIC OF | |
| First Call Direct Limited | IRELAND | |
| First European DELTA Beteiligungs GmbH | GERMANY | |
| First European OMEGA Beteiligungs GmbH | GERMANY | |
| First Rate Direct Limited | UNITED KINGDOM | |
| Fitrust | SWITZERLAND | |
| Foncias Iart S.A. | BURKINA FASO |
Exhibit 8.1 Fiscal year 2004
| Foncias vie S.A. | BURKINA FASO | |
| Fondsdepotbank GmbH | GERMANY | |
| Foreign Holdings Ltd | UNITED KINGDOM | |
| Four Seasons Health Care Jersey | UNITED KINGDOM | |
| Four Seasons Health Care Ltd. | UNITED KINGDOM | |
| FRAGONARD ASSURANCE | FRANCE | |
| FRANCE SECOURS INTERNATIONAL ASSISTANCE S.A. | FRANCE | |
| Frank Nominees Ltd | UNITED KINGDOM | |
| Frankfurter Versicherungs-AG | GERMANY | |
| Freesun Pty Ltd | AUSTRALIA | |
| FS2A S.A. | FRANCE | |
| Fünfte DRESIB Beteiligungs-Gesellschaft mbH | GERMANY | |
| Fünfzehnte DRESIB Beteiligungs-Gesellschaft mbH | GERMANY | |
| Fünfzehnte FraMü Beteiligungs GmbH | GERMANY | |
| G.I.T. Uniphénix | FRANCE | |
| Gaipare Diffusion | FRANCE | |
| Gallus Bau-Gesellschaft mbH | GERMANY | |
| Gamma-Vermögensverwaltungsgesellschaft mbH | GERMANY | |
| Gangrey Ltd. | UNITED KINGDOM | |
| Gateway HomeCare Limited | ILLINOIS | |
| GAVD Gesellschaft für Altersvorsorge-Dienstleistungen mbH | GERMANY | |
| GbR Berlin Pariser Platz 5a/6 | GERMANY | |
| GE.SI Gestione Sistemi Informativi S.p.A | ITALY | |
| Générale Viagère | FRANCE | |
| Generation Vie | FRANCE | |
| GENIALLOYD S.p.A. | ITALY | |
| GENUJO Beteiligungs-GmbH | GERMANY | |
| GENUJO Sechste Beteiligungs GmbH | GERMANY | |
| GENUJO Vierte Beteiligungs GmbH | GERMANY | |
| GERUSIA Grundstücks-Verwaltungsgesellschaft mbH & Co. KG | GERMANY | |
| Gesellschaft für Vorsorgeberatung | SWITZERLAND | |
| Gestiass S.r.l. | ITALY | |
| GESTION DE TELESECURITE ET DE SERVICES “GTS” S.A. | FRANCE | |
| GIE Groupe Dresdner KB France | FRANCE | |
| GIE Placements d’Assurances | FRANCE | |
| GIM Grundwert Immobilien Management GmbH | GERMANY | |
| GKB (General Partner) Limited | UNITED KINGDOM | |
| Golden Gate Reinsurance Company Limited | BERMUDA | |
| Götz GmbH & Co. | GERMANY | |
| Grafton Properties Limited | IRELAND | |
| Grosvenor Kleinwort Benson Residential Ltd. | UNITED KINGDOM | |
| Groupe Mondial Assistance | SWITZERLAND | |
| Groupe Saint Thomas | FRANCE | |
| Growler Trading SA | PANAMA | |
| Grundstücksgesellschaft der Vereinten Versicherungen mbH | GERMANY | |
| Grundstücksgesellschaft der Vereinten Versicherungen mbH & Co. Besitz—und Betriebs KG | GERMANY | |
| Grundstücks-Gesellschaft mbH | GERMANY | |
| Guernsey Nominees Ltd | UNITED KINGDOM | |
| GV DEVELOPPEMENT | FRANCE |
Exhibit 8.1 Fiscal year 2004
| GVP Grundwert Verwaltungs—und Projektentwicklungs GmbH | GERMANY | |
| GVT Grundbesitz Verwaltung und Treuhand GmbH | GERMANY | |
| Hamburger Handels—und Verwaltungs-Gesellschaft mbH | GERMANY | |
| Hamudi S.A. | FRANCE | |
| HANSA-Bau-Gesellschaft mbH | GERMANY | |
| Hardy Beteiligungs-Gesellschaft mbH | GERMANY | |
| Hauteville Insurance Company Limited | UNITED KINGDOM | |
| Havelaar et Van Stolk B.V. | NETHERLANDS | |
| HEISSMANN CONSULTANTS GMBH European Partner of Mellon HR&IS | AUSTRIA | |
| HEISSMANN CONSULTANTS INTERNATIONAL GMBH | GERMANY | |
| HELVIASS Verzekeringen BV | NETHERLANDS | |
| Herakles Beteiligungs-Gesellschaft mbH | GERMANY | |
| HERMES & EULER CREDIT INSURANCE AGENCY (S) PTE LTD. | SINGAPORE | |
| Hermes e-Business GmbH | GERMANY | |
| Herradura Ltd | UNITED KINGDOM | |
| Hilary Nominees Ltd | UNITED KINGDOM | |
| Hilary Street Properties Ltd | UNITED KINGDOM | |
| Histel Beteiligungs GmbH | GERMANY | |
| Holland Beleggingsgroep B.V. | NETHERLANDS | |
| Holland Bewaarbedrijf B.V. | NETHERLANDS | |
| Home Management Inc. | BELIZE | |
| Honeywell Grundbesitzverwaltungs-GmbH & Co. Vermietungs-KG | GERMANY | |
| Hungária Biztosító Rt. Szolgáltató és Ellátó Kft. (Betriebs—und Versorgungs-GmbH) | HUNGARY | |
| Hungária Biztosító Számitástechnikai Kft. (Hungária EDV-Betriebsgesellschaft mbH) | HUNGARY | |
| Hunter Premium Funding Ltd. | AUSTRALIA | |
| IDS GmbH—Analysis and Reporting Services | GERMANY | |
| IFS Individual Family Services AG | SWITZERLAND | |
| Immovalor Gestion | FRANCE | |
| Informatica Y Servicios Financieros S.A. (Insesa) | SPAIN | |
| INI-Ventures GmbH & Co. Beteiligungs KG | GERMANY | |
| Inmobiliaria Driavena | VENEZUELA | |
| Insolvency Risk Insurance Services Limited | UNITED KINGDOM | |
| Insolvency Risk Management Limited | UNITED KINGDOM | |
| Insurance Joint Stock Company “Allianz” | RUSSIAN FEDERATION | |
| Intermediass S.r.l. | ITALY | |
| International Reinsurance Company S.A. | LUXEMBOURG | |
| Interstate Fire & Casualty Company | ILLINOIS | |
| Interstate Indemnity Company | ILLINOIS | |
| Interstate National Corporation | ILLINOIS | |
| Interstate National Corporation of Texas | TEXAS | |
| INVCO SAS | FRANCE | |
| Inveresk Stockholders Ltd | UNITED KINGDOM | |
| INVESTITORI HOLDING SPA | ITALY | |
| INVESTITORI SGR S.p.a. | ITALY | |
| INVESTITORI SWISS | SWITZERLAND | |
| ITB Immobilientreuhandgesellschaft mbH | AUSTRIA | |
| ITEB B.V. | NETHERLANDS | |
| JBC Ltd | CAYMAN ISLANDS |
Exhibit 8.1 Fiscal year 2004
| JeffCo Management Company Inc. | NEW JERSEY | |
| Jefferson Insurance Company of N.Y. | NEW YORK | |
| Johneve Ltd. | UNITED KINGDOM | |
| Jota-Vermögensverwaltungsgesellschaft mbH | GERMANY | |
| Kappa Holdings Ireland Limited | IRELAND | |
| KB (C.I.) Nominees Ltd | UNITED KINGDOM | |
| KB EMF II (Guernsey) Ltd | UNITED KINGDOM | |
| KB Investment Management International | UNITED KINGDOM | |
| KBEMF (GP) Ltd | UNITED KINGDOM | |
| KBEMF II (Guernsey) Ltd | UNITED KINGDOM | |
| KBG Immobilier SA | FRANCE | |
| KBIM (IT) Nominees Ltd | UNITED KINGDOM | |
| KBIM General Nominees Ltd | UNITED KINGDOM | |
| KBIM Standby Nominees Ltd | UNITED KINGDOM | |
| KB-LPL Holdings Inc | NEW YORK | |
| KB-LPL Inc | UNITED STATES | |
| KEVA spol. | SLOVAKIA (Slovak Republic) | |
| KGB Kraftwerksgesellschaft mbH | GERMANY | |
| Kléber Lamartine | FRANCE | |
| Kléber Passy | FRANCE | |
| Kleinwort Benson (Channel Islands) Investment | UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Investment Management Limited | UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Ltd. | UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Trustees | UNITED KINGDOM | |
| Kleinwort Benson (Geneva) Trustee SA | SWITZERLAND | |
| Kleinwort Benson (Guernsey) Fund Services Ltd | UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Ltd | UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Services Ltd | UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Trustees Ltd | UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Asset Managers Ltd | UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Fund Managers Ltd | UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Services Ltd | UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Trustees Ltd | UNITED KINGDOM | |
| Kleinwort Benson (US) Asset Managers LLC | DELAWARE | |
| Kleinwort Benson (USA) Inc. | NEW YORK | |
| Kleinwort Benson Australia (Holdings) Ltd | AUSTRALIA | |
| Kleinwort Benson Belgium SA | BELGIUM | |
| Kleinwort Benson Channel Islands (Holdings) | UNITED KINGDOM | |
| Kleinwort Benson China Management Ltd | HONG KONG | |
| Kleinwort Benson Cross Financing Inc | NEW YORK | |
| Kleinwort Benson Cross Financing Ltd | UNITED KINGDOM | |
| Kleinwort Benson Equity Partner General Partner Ltd | UNITED KINGDOM | |
| Kleinwort Benson Farmland Trust (Managers) Ltd | UNITED KINGDOM | |
| Kleinwort Benson Financial Services Ltd | UNITED KINGDOM | |
| Kleinwort Benson Financière SA i. L. | SWITZERLAND | |
| Kleinwort Benson Gilts Ltd | UNITED KINGDOM | |
| Kleinwort Benson International Trust Corporation | UNITED KINGDOM | |
| Kleinwort Benson International Trustees Ltd | UNITED KINGDOM | |
| Kleinwort Benson Investment Holdings Australia Pty Ltd | AUSTRALIA |
Exhibit 8.1 Fiscal year 2004
| Kleinwort Benson Investment Management Americas (HK) Inc | NEW YORK | |
| Kleinwort Benson Investment Management Americas Inc | NEW YORK | |
| Kleinwort Benson Investment Management Holdings Ltd | UNITED KINGDOM | |
| Kleinwort Benson Investment Management Ltd | UNITED KINGDOM | |
| Kleinwort Benson Private Bank Limited | UNITED KINGDOM | |
| Kleinwort Benson Securities (Asia) Holdings Ltd | HONG KONG | |
| Kleinwort Benson Trustees Ltd | UNITED KINGDOM | |
| Kleinwort Benson Unit Trusts Ltd | UNITED KINGDOM | |
| Kleinwort Capital Partners General Partner 1 Ltd. | UNITED KINGDOM | |
| Knowlfa Ltd | UNITED KINGDOM | |
| KOMMATA Verwaltungsgesellschaft mbH & Co. KG | GERMANY | |
| KTC Kommunikations—und Trainings-Center Königstein GmbH | GERMANY | |
| L.A. PARTECIPAZIONI e SERVIZI | ITALY | |
| LA FIN SIM S.P.A. | ITALY | |
| LA PEYRADE | FRANCE | |
| LA RURALE | FRANCE | |
| LA VITA | ITALY | |
| Langbourn Nominees Ltd | UNITED KINGDOM | |
| Langdale Nominees Ltd | UNITED KINGDOM | |
| Langham Nominees Ltd | UNITED KINGDOM | |
| Larose Trintaudon | FRANCE | |
| Larose Trintaudon Chile S.A. | CHILE | |
| L’Assicuratrice Italiana Danni | ITALY | |
| L’Assicuratrice Italiana Vita S.p.A. | ITALY | |
| LDS | ITALY | |
| Les Hautes Villes | FRANCE | |
| Life Agency USA of Minnesota | MINNESOTA | |
| Liffey Emmerald | UNITED KINGDOM | |
| Lisa Synthetic CDO | GERMANY | |
| LJ SARL | FRANCE | |
| Lloyd Adriatico Real Estate | ITALY | |
| Lloyd Adriatico S.p.A. | ITALY | |
| Local Market Fundo de Investimento Financeiro | BRAZIL | |
| LOGICA | ITALY | |
| Lombardkasse AG | GERMANY | |
| London Verzekeringen N.V. | NETHERLANDS | |
| LTCAmerica Holding | MINNESOTA | |
| LUFRA Beteiligungsholding AG | SWITZERLAND | |
| Lufthansa Leasing GmbH & Co. Echo-Oscar KG | GERMANY | |
| Lufthansa Leasing GmbH & Co. Echo-Papa KG | GERMANY | |
| M.R. Print Management Ltd. | UNITED KINGDOM | |
| Madeleine SA | FRANCE | |
| Marlyna Ltd | UNITED KINGDOM | |
| Martin Maurel Vie | FRANCE | |
| Mathis Assurances | FRANCE | |
| Mauritius Island | MAURITIUS | |
| McGee Insurance Co. (Bermuda) Ltd. | BERMUDA | |
| Medisalud Compania Colombiana de Medicina Prepagada S.A. | COLOMBIA | |
| MEDISPAC | FRANCE | |
| Menza Grundstücks-Verwaltungsgesellschaft mbH | GERMANY |
Exhibit 8.1 Fiscal year 2004
| Menza Grundstücks-Verwaltungsgesellschaft mbH & Co. KG | GERMANY | |
| MERCOSUL | BRAZIL | |
| MERCOSUL ASSISTANCE ARGENTINE | ARGENTINA | |
| Merkur Grundstücks-Gesellschaft mbH | GERMANY | |
| MERLAN Mobilien-Verwaltungsgesellschaft mbH & Co. Projekt Nr. 16 KG | GERMANY | |
| META Finanz-Informationssysteme GmbH | GERMANY | |
| MetallRente Pensionsfonds AG | GERMANY | |
| MetaPhysics S.A. | SWITZERLAND | |
| Métropole | FRANCE | |
| Midway Insurance Company of Illinois | ILLINOIS | |
| MMI Worksafe (Malaysia) Sdn Bhd | MALAYSIA | |
| Moerkerke | BELGIUM | |
| Mole Finance Inc. | CAYMAN ISLANDS | |
| Mondial Assistance Australia Holding Pty Ltd. | AUSTRALIA | |
| MONDIAL ASSISTANCE B.V. | NETHERLANDS | |
| Mondial Assistance Beijing Services Co. Ltd. | CHINA | |
| Mondial Assistance Deutschland GmbH | GERMANY | |
| MONDIAL ASSISTANCE FRANCE “MAF” S.A. | FRANCE | |
| Mondial Assistance Italia S.p.A. | ITALY | |
| Mondial Assistance S.A. | FRANCE | |
| Mondial Assistance United Kingdom (MAUK) Ltd. | UNITED KINGDOM | |
| Monticello Insurance Co. | DELAWARE | |
| Morris (S.P.) Holdings Ltd | UNITED KINGDOM | |
| MTS Accounting Services Ltd | UNITED KINGDOM | |
| Münchener und Magdeburger Agrarversicherung AG | GERMANY | |
| Münsterländische Bank Thie & Co. | GERMANY | |
| MVK Datenmanagement GmbH | AUSTRIA | |
| National Surety Corporation | ILLINOIS | |
| Nederland Administration B.V. i.L. | NETHERLANDS | |
| Nederland Hypotheekservice B.V. | NETHERLANDS | |
| NEM Business Services Ltd. | UNITED KINGDOM | |
| NEM Insurance Ireland | IRELAND | |
| Nemian Life & Pensions S.A. | LUXEMBOURG | |
| Nereus Vermögensverwaltungsgesellschaft mbH | GERMANY | |
| Neubar SA i. L. | SWITZERLAND | |
| Neunte SIB Beteiligungs-Aktiengesellschaft | GERMANY | |
| NFJ Investment Group L.P. | TEXAS | |
| NFJ Management Inc. | DELAWARE | |
| Nicholas Applegate | CALIFORNIA | |
| Nicholas Applegate Capital Management LLC | DELAWARE | |
| Nicholas Applegate Holdings LLC | DELAWARE | |
| Nicholas Applegate Securities International | CALIFORNIA | |
| Nicholas Applegate Securities LLC | DELAWARE | |
| NIXOR Grundstücks-Verwaltungsgesellschaft mbH & Co. KG | GERMANY | |
| Noman LTD. | UNITED KINGDOM | |
| Nona-Vermögensverwaltungsgesellschaft mbH | GERMANY | |
| Norman Nominees Ltd | UNITED KINGDOM | |
| North American London Underwriters | BERMUDA | |
| Objekt Burchardplatz GmbH & Co. KG | GERMANY |
Exhibit 8.1 Fiscal year 2004
| OCC Distributors LLC |
DELAWARE | |
| Octagon Ltd. |
CAYMAN ISLANDS | |
| OLB-Beteiligungsgesellschaft mbH |
GERMANY | |
| OLB-Immobiliendienst GmbH |
GERMANY | |
| OLB-Versicherungsdienst GmbH |
GERMANY | |
| Oldenburgische Landesbank AG |
GERMANY | |
| Omega Thai Investment Holding |
NETHERLANDS | |
| Omnium Opel Händler Versicherungsdienst GmbH |
GERMANY | |
| OpCap Advisors LLC |
DELAWARE | |
| Opernringhof Bau— und Betriebs AG |
AUSTRIA | |
| Oppenheimer Capital AM |
DELAWARE | |
| Oppenheimer Capital LLC |
DELAWARE | |
| Oppenheimer Group |
DELAWARE | |
| Orbis Business Services Ltd |
UNITED KINGDOM | |
| Orbis Directors (No 1) Ltd |
UNITED KINGDOM | |
| Orbis Directors (No 2) Ltd |
UNITED KINGDOM | |
| Orbis Management Ltd |
UNITED KINGDOM | |
| Orbis Management Ltd |
UNITED KINGDOM | |
| Orbis Nominees Jersey Ltd |
UNITED KINGDOM | |
| Orbis Pensions Trustees Ltd |
UNITED KINGDOM | |
| Orbis Secretaries Jersey Ltd |
UNITED KINGDOM | |
| Orbis SPV Management Ltd |
UNITED KINGDOM | |
| Orbis Tax Services Ltd |
UNITED KINGDOM | |
| Orbis Trustees (1997) Ltd |
UNITED KINGDOM | |
| Orbis Trustees Guernsey Ltd |
UNITED KINGDOM | |
| Orbis Trustees Jersey (1997) Ltd |
UNITED KINGDOM | |
| Orbis Trustees Jersey Ltd |
UNITED KINGDOM | |
| Orbis Trustees Ltd |
UNITED KINGDOM | |
| Organizacion G.o.a. S.A. |
PERU | |
| Orpheus Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Other US Equity Managers |
DELAWARE | |
| PA Advertising Agency |
DELAWARE | |
| PA CD Distributors |
CONNETICUT | |
| PA Distributors LLC |
DELAWARE | |
| PA Fund Management LLC |
DELAWARE | |
| PA Managed Accounts LLC |
DELAWARE | |
| PA Retail Holdings LLC |
DELAWARE | |
| PAC Investment Management |
DELAWARE | |
| Pacific Investment Management Company LLC |
DELAWARE | |
| Pacific MMI Insurance Ltd. |
PAPUA NEW GUINEA | |
| Pallas-Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| PALP Ownership Structure |
DELWARE | |
| Parc Continental Ltd |
UNITED KINGDOM | |
| Parkway Insurance Company |
NEW JERSEY | |
| Participations Gentil |
FRANCE | |
| PEA Capital LLC |
NEW YORK | |
| Pegasus Beteiligungsgesellschaft mbH |
GERMANY | |
| PEMSE S.A. |
SPAIN | |
| Personalized Brokerage Service LLC |
KANSAS | |
| Pet Plan Ltd. |
UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2004
| Peter Street Properties Ltd |
UNITED KINGDOM | |
| Petra Capital II Ltd. |
GERMANY | |
| Phenix Alternative Holding |
FRANCE | |
| Phénix Iart |
SWITZERLAND | |
| Phénix Immobilier |
FRANCE | |
| Phénix Kléber |
FRANCE | |
| Phenix Sécurité L |
FRANCE | |
| Phénix Vie |
SWITZERLAND | |
| Philippe II S.C.I. |
LUXEMBOURG | |
| PIMCO Advisors Services |
DELAWARE | |
| PIMCO Asia PTE Ltd. |
SINGAPORE | |
| PIMCO Australia Pty Ltd. |
AUSTRALIA | |
| Pimco Canada Corp. |
CANADA | |
| Pimco Canada Management Inc. |
DELAWARE | |
| PIMCO Equity AM |
DELAWARE | |
| PIMCO Equity Partners |
DELAWARE | |
| PIMCO Europe Limited |
UNITED KINGDOM | |
| PIMCO Global Advisors (Ireland) Limited |
IRELAND | |
| PIMCO Global Advisors (Resources) Limited |
CAYMAN ISLANDS | |
| PIMCO Global Advisors LLC |
DELAWARE | |
| PIMCO GmbH |
GERMANY | |
| PIMCO Japan Ltd. |
JAPAN | |
| PIMCO Luxembourg SA. |
LUXEMBOURG | |
| PIMCO Private Client Services LLC |
DELAWARE | |
| PIMCO Specialty Markets LLC |
DELAWARE | |
| PinacleUSA LLC |
NEW JERSEY | |
| Pinnacle USA |
MINNESOTA | |
| PL Sarl |
FRANCE | |
| POLY—ASSISTANCE & SERVICES A.E. |
GREECE | |
| Previndustria—Fid. Prev. Imprenditori S.p.A. |
ITALY | |
| Prevint Gestione Servizi Previdenziali S.p.A. |
ITALY | |
| Privatinvest Bank AG |
AUSTRIA | |
| Promotota Country |
COLOMBIA | |
| Pronto Lloyd srl |
ITALY | |
| Property Nominees (Channel Islands) Ltd |
UNITED KINGDOM | |
| Protexia France |
FRANCE | |
| PT Asuransi Allianz Life Indonesia p.l.c. |
INDONESIA | |
| PT Asuransi Allianz Utama Indonesia Ltd. |
INDONESIA | |
| PTE Allianz Polska SA |
POLAND | |
| Qualis |
FRANCE | |
| Quinta-Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Quintet Properties Ltd. |
IRELAND | |
| R. B. Nominees Ltd |
UNITED KINGDOM | |
| Radian Inc. |
CAYMAN ISLANDS | |
| RAS ALTERNATIVE INVESTMENTS SGR S.p.A. |
ITALY | |
| RAS Asset Management SGR S.p.A. |
ITALY | |
| RAS IMMOBILIARE SRL |
ITALY | |
| Ras International N.V. |
NETHERLANDS | |
| RAS Tutela Giudiziaria S.p.A. |
ITALY | |
| Rasbank (Swiss) S.A. |
SWITZERLAND |
Exhibit 8.1 Fiscal year 2004
| Rasbank S.p.A. |
ITALY | |
| Rasfin Società di Intermediazione Mobiliare S.p.A. |
ITALY | |
| RASSERVICE s.c.p.a. |
ITALY | |
| RB Fiduciaria SpA |
ITALY | |
| RB Vita S.p.A. |
ITALY | |
| RC Verwaltungs— und Beteiligungsgesellschaft mbH |
GERMANY | |
| RCM (UK). Ltd. |
UNITED KINGDOM | |
| RCM Capital Management LLC |
CALIFORNIA | |
| RCM Distiributors LLC |
CALIFORNIA | |
| RCM US Holdings LLC |
CALIFORNIA | |
| Real Faubourg Haussmann SAS |
FRANCE | |
| Real Fr Haussmann SAS |
FRANCE | |
| Receivable Partners Inc. |
DELAWARE | |
| Receivable Partners New York |
NEW YORK | |
| Recovre Pty Ltd |
AUSTRALIA | |
| Reliance Trading Co. (Liverpool) Limited |
UNITED KINGDOM | |
| RES Gesellschaft für Immobilienbesitz mbH |
GERMANY | |
| Reunion Island |
FRANCE | |
| Reuschel & Co. Beteiligungs— und Verwaltungs GmbH |
GERMANY | |
| Reuschel & Co. Finanz-Service GmbH |
GERMANY | |
| Reuschel & Co. Kommanditgesellschaft |
GERMANY | |
| Reuschel & Co. Verwaltungs GmbH |
GERMANY | |
| RHEA |
LUXEMBOURG | |
| Rhone Nominees SA |
PANAMA | |
| Rhyme Jersey Holding |
UNITED KINGDOM | |
| Rhyme UK Holding |
UNITED KINGDOM | |
| Risikomanagement und Softwareentwicklung GmbH |
AUSTRIA | |
| Risk & Safety Services Limited |
IRELAND | |
| risklab germany GmbH |
GERMANY | |
| Riskon Aktiengesellschaft geschlossenen Typs |
RUSSIAN FEDERATION | |
| Riunione Adriatica di Sicurtà S.p.A. |
ITALY | |
| RM ARROUX |
FRANCE | |
| Robert Benson Lonsdale & Co (Canada) Ltd |
UNITED KINGDOM | |
| Robert Benson Lonsdale & Co. Ltd |
UNITED KINGDOM | |
| Roese GmbH— Versicherungsmakler |
GERMANY | |
| Rood Nominees Ltd |
UNITED KINGDOM | |
| RVB Verwaltungs— und Beteiligungs GmbH |
GERMANY | |
| S. C. I. Dutilleul |
FRANCE | |
| S. C. I. Part-Dieu |
UNITED KINGDOM | |
| S.A. PRESTALYS |
FRANCE | |
| S.C. ASIT REAL ESTATE S.R.L. |
ROMANIA | |
| S.C.I. de la Boucle |
FRANCE | |
| S.I. Rue de L’Industrie 19 S.A. |
SWITZERLAND | |
| S.I.B.I. |
FRANCE | |
| S.N.C. Haussmann Viager 2 |
FRANCE | |
| S.N.C. SNC Dresdner Service |
FRANCE | |
| SA Immobilière de L’Avenue du Roule |
FRANCE | |
| Sa Paindavoine |
FRANCE | |
| SACNAS INTERNATIONAL S.A. |
FRANCE | |
| SACNAS RE |
LUXEMBOURG |
Exhibit 8.1 Fiscal year 2004
| SAFARRIV IARD S.A. |
COTE D’IVOIRE | |
| SAFARRIV VIE S.A. |
COTE D’IVOIRE | |
| SAGE SARL |
FRANCE | |
| Saint-Barth Assurances S.A.R.L. |
FRANCE | |
| San Francisco Reinsurance Company |
CALIFORNIA | |
| SARL BTKM |
FRANCE | |
| SARL CACHACAG |
FRANCE | |
| Sarl de l’Etoile |
FRANCE | |
| Sarl FFE |
FRANCE | |
| SARL G V DEVELOPPEMENT |
FRANCE | |
| SARL H.B. Pergola |
FRANCE | |
| SARL L.J |
FRANCE | |
| SARL Lège |
FRANCE | |
| SARL MEDISPAC |
FRANCE | |
| SARL MIDAGUIEM |
FRANCE | |
| SARL MIFRA |
FRANCE | |
| SARL MJBD |
FRANCE | |
| SARL RM Arroux |
FRANCE | |
| SARL RS PIAU |
FRANCE | |
| SAS LAENNEC |
FRANCE | |
| SAT S.A. |
TURKEY | |
| Schmalbach-Lubeca Finanzanlagen GmbH |
GERMANY | |
| Schmalbach-Lubeca PET Centre Technique et de Recherche S.A.S. |
FRANCE | |
| Schmalbach-Lubeca Service Center N.V. |
BELGIUM | |
| SCI Atrium W9 |
FRANCE | |
| SCI AVIP Atlantique |
FRANCE | |
| SCI AVIP Boulogne Schumann |
FRANCE | |
| SCI AVIP Champs Elysée |
FRANCE | |
| SCI Avip des Pivolles |
FRANCE | |
| SCI AVIP La Templerie |
FRANCE | |
| SCI AVIP Limas du Vieux CEP |
FRANCE | |
| SCI AVIP Marly-Saint Cyr |
FRANCE | |
| SCI AVIP Paris X |
FRANCE | |
| SCI AVIP SCPI Selection |
FRANCE | |
| SCI Bel |
FRANCE | |
| SCI Bercy W9 |
FRANCE | |
| SCI Carmidaloc |
FRANCE | |
| SCI champ laurent |
FRANCE | |
| SCI Chaponnay |
FRANCE | |
| SCI Chene Alpes |
FRANCE | |
| SCI CRAM |
FRANCE | |
| SCI de Bonlieu et du lac |
FRANCE | |
| SCI des 108 et 110 Boulevard Haussmann |
FRANCE | |
| SCI des Mercieres |
FRANCE | |
| SCI Dicca |
FRANCE | |
| SCI Du Manoir Queval |
FRANCE | |
| SCI en Presles |
FRANCE | |
| SCI F.D.B.L. |
FRANCE | |
| SCI Fonciere du mas de Roman |
FRANCE |
Exhibit 8.1 Fiscal year 2004
| SCI IDF |
FRANCE | |
| SCI Immobilière des Pennes Mirabeau |
FRANCE | |
| SCI J.T. |
FRANCE | |
| SCI Jamin |
FRANCE | |
| SCI Jelavie |
FRANCE | |
| SCI La Balandrane |
FRANCE | |
| SCI La Riche 540 |
FRANCE | |
| SCI La Rize |
FRANCE | |
| SCI Lajevie |
FRANCE | |
| SCI Limmo |
FRANCE | |
| SCI Limmo 2 |
FRANCE | |
| SCI Marcleau |
FRANCE | |
| SCI mediterranee distribution |
FRANCE | |
| SCI RELAIS S.SAUVEUR |
FRANCE | |
| SCI Rhone Alpe |
FRANCE | |
| SCI Rue Babeuf |
FRANCE | |
| SCI Stratus |
FRANCE | |
| SCI Trescol |
FRANCE | |
| SCI Turenne |
FRANCE | |
| SCI Vilaje |
FRANCE | |
| Sealdrift Ltd |
UNITED KINGDOM | |
| Sechste FraMü Beteiligungsgesellschaft mbH |
GERMANY | |
| Sechzehnte FraMü Beteiligungs GmbH |
GERMANY | |
| Secunda-Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Security Ltd. |
GREECE | |
| Sexta-Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| SF Development FCPR L |
FRANCE | |
| SHA Seminarhotel AG |
SWITZERLAND | |
| Siebte FraMü Beteiligungsgesellschaft mbH |
GERMANY | |
| Siebte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| Siebzehnte DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Signature Financial Services |
PENNSYLVANIA | |
| Silver Lux Inc. |
CAYMAN ISLANDS | |
| Silver Tower 125 Inc. |
CAYMAN ISLANDS | |
| Skylark |
CAYMAN ISLANDS | |
| SNA Holding (Bermuda) Ltd. |
BERMUDA | |
| SNA— Ré Societé Nationale D’Assurances et de Reassurances (Bermuda) Ltd. |
BERMUDA | |
| SNA Sal |
LEBANON | |
| SNAM S.A.L |
LEBANON | |
| SNC AGF Cash |
FRANCE | |
| SNC AGF Clearing |
FRANCE | |
| SNC AIP |
FRANCE | |
| SNC Allianz Bercy |
FRANCE | |
| SNC Dresdner Services |
FRANCE | |
| SNC Kléber Magdebourg |
FRANCE | |
| SNC Maxium |
FRANCE | |
| SOBAC |
BENIN | |
| SOCIEDAD MUNDIAL DE ASISTENCIA (S.M.A.S.A.) S.A. |
SPAIN | |
| SOCIETE BELGE D’ASSISTANCE INTERNATIONALE S.A. “S.B.A.I.” |
BELGIUM |
Exhibit 8.1 Fiscal year 2004
| SOCIETE BELGE DE SERVICES TELEPHONIQUES “S.B.S.T.” S.A. |
BELGIUM | |
| Société Civile Construction Vente 33 Lafayette |
FRANCE | |
| SOCIETE EUROPEENNE DE PROTECT. ET DE SEVICES D’ASSIST. A DOMICILE “S.E.P.S.A.D.” S.A. |
FRANCE | |
| Société Financière du Léman |
SWITZERLAND | |
| Société Foncière Européenne |
FRANCE | |
| Société Foncière Européenne |
NETHERLANDS | |
| Société Nationale D’Assurances S.A.L. |
LEBANON | |
| Société Nouvelle D’Assurances du Cameroun S.A. |
CAMEROON | |
| Société Nouvelle D’Assurances vie du Cameroun S.A. |
CAMEROON | |
| Sofiholding S.A. |
BELGIUM | |
| Sogafi |
FRANCE | |
| SOLVET S.r.l. |
ITALY | |
| Somerset Valley Insurance Services |
NEW JERSEY | |
| Sonimm |
FRANCE | |
| Southwark Bridge Investments Ltd |
UNITED KINGDOM | |
| Space Park Aufbau GmbH |
GERMANY | |
| Space Park Erste Verwaltungs GmbH |
GERMANY | |
| Space Park GmbH & Co. KG |
GERMANY | |
| SPACECO |
FRANCE | |
| SSC Société de Services Communs |
FRANCE | |
| Standard General Agency |
TEXAS | |
| Stanislas H. Haine |
BELGIUM | |
| StocksPLUS |
DELAWARE | |
| StocksPLUS Management Inc. |
DELAWARE | |
| StocksPLUS Sub-Fund B LLC. |
CALIFORNIA | |
| Strategic Reinsurance Ltd. |
BERMUDA | |
| Structured Security Company |
DELAWARE | |
| Subarban Finance Company Limited |
CAYMAN ISLANDS | |
| Subarban Finance Company II Limited |
CAYMAN ISLANDS | |
| Subarbon Finance Co. |
UNITED KINGDOM | |
| Sudamero Consultoria SA |
FRANCE | |
| Sudamero Trust Company (Cayman) Ltd |
CAYMAN ISLANDS | |
| Süddeutsche Industrie-Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Suffolk Investments Inc |
NEW YORK | |
| Symphony No 1 LLC |
CAYMAN ISLANDS | |
| Syscom Instruments S.A. |
SWITZERLAND | |
| T.U. Allianz Polska S.A. |
POLAND | |
| T.U. Allianz Polska Zycie S.A. |
POLAND | |
| Takecare Management Ltd. |
UNITED KINGDOM | |
| TFI ALLIANZ POLSKA S.A. |
POLAND | |
| TGAF Inc. |
CAYMAN ISLANDS | |
| Thames SPC |
UNITED KINGDOM | |
| The Ajax Insurance Association Ltd. |
UNITED KINGDOM | |
| The American Insurance Company |
NEBRASKA | |
| The Export Credit Clearing House Limited |
UNITED KINGDOM | |
| The Kleinwort Benson Mezzanine Fund L.P. |
NEW YORK | |
| The MI Group Limited |
UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2004
| The MI Property Management Company Limited |
UNITED KINGDOM | |
| Thornton Brokerage Ltd |
HONG KONG | |
| Thornton Management (C.I.) Ltd |
UNITED KINGDOM | |
| Thornton Nominees Ltd |
UNITED KINGDOM | |
| Thurlastone Finance Limited |
UNITED KINGDOM | |
| Tindall Riley & Co. |
UNITED KINGDOM | |
| Top Logistikwerkstatt Assistance GmbH |
AUSTRIA | |
| Top Versicherungsservice GmbH |
AUSTRIA | |
| Tour Cristal |
FRANCE | |
| Towarzystwo Ubezpieczeniowe Euler Hermes S.A. |
POLAND | |
| Trade Debtor Insurance Services Limited |
UNITED KINGDOM | |
| TRADE INDEMNITY Collections Ltd. |
UNITED KINGDOM | |
| Trade Indemnity Credit Corporation Limited |
UNITED KINGDOM | |
| Trade Indemnity Factors Limited |
UNITED KINGDOM | |
| Trafalgar Insurance Public Limited Company |
UNITED KINGDOM | |
| Traktir |
FRANCE | |
| Travel Care Inc. |
FLORIDA | |
| Turnpike Crossing 1 |
DELAWARE | |
| Turnpike Crossing 2 |
NEW JERSEY | |
| TURNPIKE CROSSING 3 |
CONNETICUT | |
| UAB Euler Hermes Services Baltic |
LITHUANIA | |
| UAB Lietuvos draudimo kreditu draudimas (LDKD) |
LITHUANIA | |
| Union Centrafricaine D’Assurances et de Reassurances S.A. |
CENTRAL AFRICAN REPUBLIC | |
| UNIPENSÃO—Soc. Gestora de Fundos de Pensões |
PORTUGAL | |
| Universal Leven N.V. |
NETHERLANDS | |
| Unterstützungseinrichtung des Bankhauses Reuschel & Co. GmbH |
GERMANY | |
| USAllianz Advisers |
MINNESOTA | |
| USAllianz Insurance & Securities Agency |
MINNESOTA | |
| USAllianz Insurance & Securities Agency |
ALABAMA | |
| USAllianz Insurance & Securities Agency |
COLORADO | |
| USAllianz Insurance & Securities Agency |
HAWAII | |
| USAllianz Insurance & Securities Agency |
KENTUCKY | |
| USAllianz Insurance & Securities Agency |
NEVADA | |
| USAllianz Insurance & Securities Agency |
NEW MEXICO | |
| USAllianz Insurance & Securities Agency |
OHIO | |
| USAllianz Insurance & Securities Agency |
TEXAS | |
| USAllianz Insurance & Securities Agency |
VERMONT | |
| USAllianz Insurance Agency |
MINNESOTA | |
| USAllianz Insurance Agency |
NEW YORK | |
| USAllianz Insurance Agency |
DELAWARE | |
| USAllianz Investor Services |
MINNESOTA | |
| USAllianz Securities |
MINNESOTA | |
| Valley Green Business Park Inc. |
MINNESOTA | |
| Valley Green Business Park Ltd. |
MINNESOTA | |
| Veer Palthe Voûte (Antilles) NV |
NETHERLANDS ANTILLES | |
| Veer Palthe Voûte (Suisse) SA |
SWITZERLAND | |
| Veer Palthe Voûte N.V. |
NETHERLANDS | |
| Vendome Lease SA |
UNITED KINGDOM | |
| Vereinte Spezial Krankenversicherung AG |
GERMANY | |
| Vereinte Spezial Versicherung AG |
GERMANY |
Exhibit 8.1 Fiscal year 2004
| Verlag Arbeit und Alter GmbH |
GERMANY | |
| Vernon |
FRANCE | |
| Vestrust Investments Venezuela S.R.L. |
VENEZUELA | |
| Vestrust Peru S.R. |
PERU | |
| Vierzehnte FraMü Beteiligungs GmbH |
GERMANY | |
| Villa La Pagliaia S.r.l. |
ITALY | |
| Vintage Insurance Company |
CALIFORNIA | |
| visionapp GmbH |
GERMANY | |
| W Finance |
FRANCE | |
| W Finance Assurances |
FRANCE | |
| W9 Atrium SARL |
FRANCE | |
| W9 Bercy SARL |
FRANCE | |
| Wall Street Technology Managers |
NEW YORK | |
| Wall Street Technology Partners L.P. |
NEW YORK | |
| Wasserstein Perella & Co. |
UNITED KINGDOM | |
| Wasserstein Perella & Co. Deutschland GmbH |
FRANCE | |
| Wasserstein Perella & Co. Holdings |
DELAWARE | |
| Wasserstein Perella & Co. Inc. (Delaware) |
DELAWARE | |
| Wasserstein Perella & Co. Japan Ltd. |
JAPAN | |
| Wasserstein Perella & Co. Pacific |
DELAWARE | |
| Wasserstein Perella (France) SA |
FRANCE | |
| Wasserstein Perella Group Holdings |
DELAWARE | |
| WDDC Inc. |
DELAWARE | |
| WebTek Software Private Limited |
INDIA | |
| Weser_Ems_International_Bond_Funds B |
GERMANY | |
| Wessex Holdings Inc |
NEW YORK | |
| Westbourne Properties Ltd |
UNITED KINGDOM | |
| Wilhelm Reuschel GmbH |
GERMANY | |
| Willemsbruggen |
NETHERLANDS | |
| Wm. H McGee & Co. |
NEW YORK | |
| Wm. H McGee & Co. (Bermuda) Ltd. |
BERMUDA | |
| Wm. H McGee & Co. of Puerto Rico Inc. |
PUERTO RICO | |
| Wm. H McGee Services |
NEW YORK | |
| World Access |
VIRGINIA | |
| World Access ASIA (PTE) Ltd. |
SINGAPORE | |
| World Access Canada Inc. |
CANADA | |
| World Access Europe LTD. |
UNITED KINGDOM | |
| World Access Healthcare Services Inc. |
FLORIDA | |
| World Access Insurance Broker Ltd. |
CANADA | |
| World Access Service Corp. |
VIRGINIA | |
| WP Bridge Finance Inc. |
DELAWARE | |
| WP Plan Management Partners |
DELAWARE | |
| WP Services Inc. |
DELAWARE | |
| Yarra Finance Limited |
UNITED KINGDOM | |
| YD CHOLLET FINANCE |
FRANCE | |
| Zehnte FraMü Beteiligungs GmbH |
GERMANY | |
| Zehnte Herakles Beteiligungs-Gesellschaft mbH & Co. KG |
GERMANY | |
| Zehnte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| Zehnte Sonnenplatz Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Zenon Beteiligungs-GmbH |
GERMANY |
Exhibit 8.1 Fiscal year 2004
| Zweite FraMü Beteiligungs GmbH |
GERMANY | |
| Zweite Sonnenplatz Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Zweiunddreißigste DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Zwölfte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| Zwolsche Algemeene Europa B.V. |
NETHERLANDS |