Exhibit 8.1 Fiscal year 2005
| Subsidiary |
Jurisdiction | |
| 4212657 Canada Inc. |
CANADA | |
| 5557 Greens Farm LLC |
CONNECTICUT | |
| 75 WALL STREET ADVISERS |
NEW YORK | |
| A. Diffusion |
FRANCE | |
| A.D.I.C. |
COLOMBIA | |
| A.KRALLIS LTD. |
GREECE | |
| AAAM S.A. |
FRANCE | |
| ACMAR |
MOROCCO | |
| ACM-Compagnie Mercur Aktiengesellschaft |
GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 1 |
GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 2 |
GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 3 |
GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4 |
GERMANY | |
| ADAM Capital Managment LLC |
CALIFORNIA | |
| ADAM Hellas S.A. |
GREECE | |
| ADAM U.S. Holding LLC |
DELAWARE | |
| ADAM U.S. Partners GP |
DELAWARE | |
| ADEUS Aktienregister-Service-GmbH |
GERMANY | |
| Adriática de Seguros C.A. |
VENEZUELA | |
| Advisa Zürich AG |
SWITZERLAND | |
| Aequitas GmbH Allianz Equity — Alternative Strategies |
GERMANY | |
| Aero-Fonte S.r.l |
ITALY | |
| AFA |
FRANCE | |
| AFC Assecuranz— und Finanzvermittlungs-Contor GmbH |
GERMANY | |
| AGF 2X |
FRANCE | |
| AGF Act Croiss Euro |
FRANCE | |
| AGF Actions |
FRANCE | |
| AGF Actions Euro Val |
FRANCE | |
| AGF Actions Internat |
FRANCE | |
| AGF Actions Mid Cap |
FRANCE | |
| AGF ACTIONS ZONE EURO L |
FRANCE | |
| AGF Aequitas L |
FRANCE | |
| AGF AFRIQUE Holding |
FRANCE | |
| AGF AFRIQUE S.A. |
COTE D’IVOIRE | |
| AGF Air France IFC |
FRANCE | |
| AGF Allianz Argentina Compania de Seguros Generales S.A. |
ARGENTINA | |
| AGF Allianz Argentina Compania de Seguros Generales S.A. |
BRAZIL | |
| AGF Allianz South America Ltda. |
BRAZIL | |
| AGF Ameriques D |
FRANCE | |
| AGF Ameriques USD |
FRANCE | |
| AGF Ammonité |
FRANCE | |
| AGF Asac Actions |
FRANCE | |
| AGF Asac Dynamisme |
FRANCE | |
| AGF Asac France 1 |
FRANCE | |
| AGF Asac Prudence |
FRANCE | |
| AGF ASCENSION 2011 L |
FRANCE | |
| AGF Asia |
SINGAPORE |
Exhibit 8.1 Fiscal year 2005
| AGF Asset Management S.A. |
FRANCE | |
| AGF Assurances Financières S.A. |
FRANCE | |
| AGF Assurfinance |
FRANCE | |
| AGF Balanced |
BELGIUM | |
| AGF Belgium Holding S.A. |
BELGIUM | |
| AGF Belgium Insurance S.A. |
BELGIUM | |
| AGF Benelux S.A. |
LUXEMBOURG | |
| AGF Biplus |
FRANCE | |
| AGF BIPLUS 2 L |
FRANCE | |
| AGF BKB RENDA FIXA |
BRAZIL | |
| AGF Boïeldieu |
FRANCE | |
| AGF Brasil Seguros S.A. |
BRAZIL | |
| AGF CAP FRANCE D |
FRANCE | |
| AGF Capital Invest 2 |
FRANCE | |
| AGF CAPITAL INVEST L |
FRANCE | |
| AGF CREATIONS1 |
FRANCE | |
| AGF CREATIONS2 |
FRANCE | |
| AGF CROISSANCE MONDE |
FRANCE | |
| AGF do Brasil Ltda. |
BRAZIL | |
| AGF Dynamic |
BELGIUM | |
| AGF Dynamisme |
FRANCE | |
| AGF Emprunts d’Etat |
FRANCE | |
| AGF Energie |
FRANCE | |
| AGF Epargne Action |
FRANCE | |
| AGF Equilibre |
FRANCE | |
| AGF Euro Actions C et D |
FRANCE | |
| AGF Euro Credit Alpha |
FRANCE | |
| AGF Euro Gagnant |
FRANCE | |
| AGF Euro Inflation L |
FRANCE | |
| AGF Euro Oblig Plus |
FRANCE | |
| AGF Euro Tactique |
FRANCE | |
| AGF Euroland |
FRANCE | |
| AGF Europe Convertible |
FRANCE | |
| AGF Europe Obligations |
FRANCE | |
| AGF FIF Cambial Shares |
BRAZIL | |
| AGF FIF Hedge Fund |
BRAZIL | |
| AGF FIF Inst. Multimercado FI |
BRAZIL | |
| AGF FIF Inst. Plus FI |
BRAZIL | |
| AGF FIF Inst. Plus Shares II |
BRAZIL | |
| AGF FIF Special |
BRAZIL | |
| AGF Financement 2 |
FRANCE | |
| AGF Haut Rendement |
FRANCE | |
| AGF Holding |
FRANCE | |
| AGF Holdings (UK) Limited |
UNITED KINGDOM | |
| AGF Horizon Retraite 2010-2011 |
FRANCE | |
| AGF Horizon Retraite 2012-2013 |
FRANCE | |
| AGF Horizon Retraite 2014-2015 |
FRANCE | |
| AGF Horizon Retraite 2016-2017 |
FRANCE | |
| AGF Horizon Retraite 2018 |
FRANCE | |
| AGF HOSPITAL EURO L |
FRANCE |
Exhibit 8.1 Fiscal year 2005
| AGF Hospitalier International L |
FRANCE | |
| AGF Hospitaliers Monde |
FRANCE | |
| AGF Immobilier S.N.C. |
FRANCE | |
| AGF Imo Actions |
FRANCE | |
| AGF Indice Japon L |
FRANCE | |
| AGF Indices USA |
FRANCE | |
| AGF Informatique G.I.E. |
FRANCE | |
| AGF Insurance Limited |
UNITED KINGDOM | |
| AGF Inter Oblig |
FRANCE | |
| AGF Interfonds |
FRANCE | |
| AGF International |
FRANCE | |
| AGF Inversiones S.A. |
ARGENTINA | |
| AGF Invest Euro L |
FRANCE | |
| AGF INVESTMENT GRADE |
FRANCE | |
| AGF Japon |
FRANCE | |
| AGF La Lilloise S.A. |
FRANCE | |
| AGF Life Luxembourg S.A. |
LUXEMBOURG | |
| AGF Long Terme |
FRANCE | |
| AGF Marches Emergents |
FRANCE | |
| AGF Monetaire |
FRANCE | |
| AGF Multi Croissance |
FRANCE | |
| AGF Multi Harmonie |
FRANCE | |
| AGF Oblig CT Terme |
FRANCE | |
| AGF Octoplus |
FRANCE | |
| AGF Octoplus II |
FRANCE | |
| AGF Octoplus III |
FRANCE | |
| AGF Opéra |
FRANCE | |
| AGF Opportunities |
FRANCE | |
| AGF Optomax 2 |
FRANCE | |
| AGF Optomax L |
FRANCE | |
| AGF PEA Pondere |
FRANCE | |
| AGF Pea Vitalité |
FRANCE | |
| AGF Peh Eur. IV FCPR |
FRANCE | |
| AGF Pension Trustees |
UNITED KINGDOM | |
| AGF Private Banking S.A. |
FRANCE | |
| AGF Private Equity FCPR |
FRANCE | |
| AGF Private Equity S.A. |
FRANCE | |
| AGF Project Management Ltd. |
UNITED KINGDOM | |
| AGF Prudence |
FRANCE | |
| AGF RAS Holding BV |
NETHERLANDS | |
| AGF Richelieu |
FRANCE | |
| AGF Saint Marc CL |
FRANCE | |
| AGF Saude S.A. |
BRAZIL | |
| AGF Scalinvest |
FRANCE | |
| AGF Secteur Immobilier |
FRANCE | |
| AGF SECURICASH L |
FRANCE | |
| AGF Senegal Vie S.A. |
SENEGAL | |
| AGF Senegal IARD S.A. |
SENEGAL | |
| AGF Serenite |
FRANCE | |
| AGF Taut Fixe |
FRANCE |
Exhibit 8.1 Fiscal year 2005
| AGF TRIPLUS LH |
FRANCE | |
| AGF UK |
FRANCE | |
| AGF USA USA |
FRANCE | |
| AGF VALEUR DURABLES L |
FRANCE | |
| AGF Vita 4 |
FRANCE | |
| AGF World Fund High Yield |
FRANCE | |
| AGFARC Ltd. |
UNITED KINGDOM | |
| AGFimo |
FRANCE | |
| AGIS Allianz Dresdner Informationssysteme GmbH |
GERMANY | |
| Agora Courtage |
FRANCE | |
| AGT |
TOGO | |
| AHFP Capital SARL |
SWITZERLAND | |
| AI Industriebesitz und Beteiligungen Isar-Amperwerke AG & Co. OHG |
GERMANY | |
| Aiolos Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Ajax Insurance Holdings Limited |
UNITED KINGDOM | |
| Alba Allgemeine Versicherungs-Gesellschaft |
SWITZERLAND | |
| Alexandria Capital PLC |
IRELAND | |
| Alfa Trade Corporation spol s.r.o. |
CZECH REPUBLIC | |
| Alida Grundstücksgesellschaft mbH & Co. KG |
GERMANY | |
| Alida Grundstücksverwaltungs GmbH |
GERMANY | |
| Alliance |
FRANCE | |
| Allianz Australian Claims Services Limited |
AUSTRALIA | |
| Allianz (UK) Limited |
UNITED KINGDOM | |
| Allianz AADB Fonds |
GERMANY | |
| Allianz ABS Fonds |
GERMANY | |
| Allianz Absolute Return Funds |
SWITZERLAND | |
| Allianz AGF MAT UK Holding |
UNITED KINGDOM | |
| Allianz Alternative Assets Holding GmbH |
GERMANY | |
| Allianz America Latina S.C. Ltda. |
BRAZIL | |
| Allianz Asset Management |
SWITZERLAND | |
| Allianz AUD Fonds |
NETHERLANDS | |
| 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 AVR-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 |
Exhibit 8.1 Fiscal year 2005
| Allianz Capital Partners GmbH |
GERMANY | |
| Allianz Capital Partners Management GmbH |
GERMANY | |
| Allianz Capital Partners Management Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Allianz Capital Partners Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Allianz Cash Pool LLC |
DELAWARE | |
| Allianz CenterManagement GmbH |
GERMANY | |
| Allianz Combinatie Fonds |
NETHERLANDS | |
| Allianz Compagnia Italiana Finanziamenti S.p.A. |
ITALY | |
| Allianz CompanÍa de Seguros y Reaseguros S.A. |
SPAIN | |
| Allianz Cornhill Engineering Inspection Services Limited |
UNITED KINGDOM | |
| Allianz Cornhill Equity Investments Ltd. |
UNITED KINGDOM | |
| Allianz Cornhill Financial Management Ltd. |
UNITED KINGDOM | |
| Allianz Cornhill Holdings plc. |
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 Management Services Limited |
UNITED KINGDOM | |
| Allianz Corporate Ireland Insurance p.l.c. |
IRELAND | |
| Allianz Credit Card Management Co. S.A. |
GREECE | |
| Allianz Croiss II |
FRANCE | |
| Allianz Croiss III |
FRANCE | |
| Allianz Croissance |
FRANCE | |
| Allianz Dazhong Life Insurance Company Ltd. |
CHINA | |
| Allianz Deposito Fonds |
NETHERLANDS | |
| Allianz Deutschland AG |
GERMANY | |
| Allianz Dresdner Bauspar AG |
GERMANY | |
| Allianz Dresdner Global Investors Deutschland GmbH |
GERMANY | |
| Allianz Dresdner Mutual Funds Management Hellas S.A. |
GREECE | |
| Allianz Dresdner Pension Consult GmbH |
GERMANY | |
| Allianz Dresdner Securities Investment Consulting Ltd. |
TAIWAN | |
| 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 Europe B.V. |
NETHERLANDS | |
| Allianz Europe Ltd. |
NETHERLANDS | |
| Allianz Europees Fonds |
NETHERLANDS | |
| Allianz FADB Fonds |
GERMANY | |
| Allianz Finance B.V. |
NETHERLANDS | |
| Allianz Finance Corporation |
DELAWARE | |
| Allianz Finance II B.V. |
NETHERLANDS | |
| Allianz Finance III B.V. |
NETHERLANDS | |
| Allianz Finance Luxemburg S.A. |
LUXEMBOURG | |
| Allianz Finanzbeteiligungs GmbH |
GERMANY | |
| Allianz Fire and Marine Insurance Japan Ltd. |
JAPAN | |
| Allianz GBP Fonds |
NETHERLANDS | |
| Allianz General Insurance Company S.A. |
GREECE | |
| Allianz General Insurance Malaysia Berhad p.l.c. |
MALAYSIA |
Exhibit 8.1 Fiscal year 2005
| 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 (UK) Ltd |
UNITED KINGDOM | |
| Allianz Global Investors Advisory GmbH |
GERMANY | |
| Allianz Global Investors AG |
GERMANY | |
| Allianz Global Investors Asia Pacific GmbH |
GERMANY | |
| Allianz Global Investors Australia Limited |
AUSTRALIA | |
| Allianz Global Investors Distributors LLC |
CONNETICUT | |
| Allianz Global Investors Europe Holding GmbH |
GERMANY | |
| Allianz Global Investors Fund Management LLC |
DELAWARE | |
| Allianz Global Investors Holdings (UK) Ltd. |
UNITED KINGDOM | |
| Allianz Global Investors Hong Kong Ltd. |
CHINA | |
| Allianz Global Investors Ireland Ltd. |
IRELAND | |
| Allianz Global Investors Japan Co. Ltd. |
JAPAN | |
| Allianz Global Investors Korea Limited |
KOREA, REPUBLIC OF | |
| Allianz Global Investors Luxembourg S.A. |
LUXEMBOURG | |
| Allianz GLobal Investors New York Holdings LLC |
NEW YORK | |
| Allianz Global Investors Nominees (UK) Ltd |
UNITED KINGDOM | |
| Allianz Global Investors Nominees Services Limited |
UNITED KINGDOM | |
| Allianz Global Investors of America L.P. |
DELAWARE | |
| Allianz Global Investors of America LLC |
CALIFORNIA | |
| Allianz Global Investors Services (UK) Ltd |
UNITED KINGDOM | |
| Allianz Global Investors Singapore Ltd. |
SINGAPORE | |
| Allianz Global Investors Taiwan (SITE) Ltd. |
TAIWAN | |
| Allianz Global Investors U.S. Retail LLC |
DELAWARE | |
| 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 GREQ Fonds |
GERMANY | |
| Allianz GREU Fonds |
GERMANY | |
| Allianz GRGB Fonds |
GERMANY | |
| Allianz HAI 2 Fonds |
GERMANY | |
| Allianz Handwerker Services GmbH |
GERMANY | |
| Allianz Healthcare Beteiligungs 1. Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Allianz Healthcare Beteiligungs 2. Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Allianz Healthcare Beteiligungs GmbH |
GERMANY | |
| Allianz Hedge Fund P. SARL |
DELAWARE | |
| Allianz Hedge Fund Partners (Cayman) LLC |
CAYMAN ISLANDS | |
| Allianz Hedge Fund Partners Inc. |
DELAWARE | |
| Allianz Hedge Fund Partners LP |
DELAWARE | |
| Allianz Holding eins GmbH |
AUSTRIA | |
| Allianz Hungária Biztosító Rt. |
HUNGARY | |
| Allianz Hungária Pénztárüzemeltetési Kft. |
HUNGARY | |
| Allianz Immobilien GmbH |
GERMANY |
Exhibit 8.1 Fiscal year 2005
| Allianz Immobilienfonds 1 KG |
GERMANY | |
| Allianz Immobilienfonds GmbH |
GERMANY | |
| Allianz Individual Insurance Group LLC |
MINNEAPOLIS | |
| Allianz Informatik Beteiligungsgesellschaft mbH |
GERMANY | |
| Allianz Insurance (Hong Kong) Ltd. |
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 Internationaal Fonds |
NETHERLANDS | |
| Allianz International Ltd. |
UNITED KINGDOM | |
| ALLIANZ INVERSIONES SOCIEDAD DE VALORES S.A. |
SPAIN | |
| Allianz Invest Kapitalanlage GmbH |
AUSTRIA | |
| Allianz Invest Osteuropa LH |
AUSTRIA | |
| Allianz Invest Osteuropa NL |
AUSTRIA | |
| Allianz Invest Ostrent LH |
AUSTRIA | |
| Allianz Investment Company LLC |
CONNECTICUT | |
| Allianz Investmentbank Aktiengesellschaft |
AUSTRIA | |
| Allianz Ireland p.l.c. |
IRELAND | |
| Allianz Irish Life Holdings p.l.c. |
IRELAND | |
| Allianz kontakt s.r.o. |
CZECH REPUBLIC | |
| Allianz Leben Private Equity Fonds Plus GmbH |
GERMANY | |
| Allianz Lebensversicherungs-Aktiengesellschaft |
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 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 Nederland Groep N.V. |
NETHERLANDS | |
| Allianz Nederland Levensverzekering N.V. |
NETHERLANDS | |
| Allianz Nederland Schadeverzekering N.V. |
NETHERLANDS | |
| Allianz New Europe Holding GmbH |
AUSTRIA | |
| Allianz New Zealand Limited |
NEW ZEALAND | |
| Allianz Northern Ireland Limited |
UNITED KINGDOM | |
| Allianz Objektbeteiligungs- GmbH |
GERMANY | |
| Allianz Obligations |
FRANCE | |
| Allianz of America Corp. |
NEW YORK | |
| Allianz of America Inc. |
WILMINGTON | |
| Allianz of Asia-Pacific and Africa GmbH |
GERMANY | |
| Allianz of South Africa (Proprietary) Ltd. |
SOUTH AFRICA | |
| Allianz Pension Partners GmbH |
GERMANY | |
| Allianz Pensionsfonds AG |
GERMANY | |
| Allianz Pensionskasse AG |
GERMANY | |
| Allianz Pensionskasse Aktiengesellschaft |
AUSTRIA | |
| Allianz penzijní fond a.s. |
CZECH REPUBLIC |
Exhibit 8.1 Fiscal year 2005
| Allianz PFI Holdings (Jersey) Limited |
UNITED KINGDOM | |
| Allianz Pimco Corporate LH |
AUSTRIA | |
| Allianz Pimco Mortgage LH |
AUSTRIA | |
| Allianz Pimco Mortgage NL |
AUSTRIA | |
| Allianz pojistóvna a.s. |
CZECH REPUBLIC | |
| Allianz Polska Services Sp. z o.o. |
POLAND | |
| Allianz President Life Insurance Co. Ltd. |
TAIWAN | |
| Allianz Private Equity GmbH |
GERMANY | |
| Allianz Private Equity Partners GmbH |
GERMANY | |
| Allianz Private Equity Partners Inc. |
NEW YORK | |
| Allianz Private Equity Partners Verwaltungs GmbH |
GERMANY | |
| Allianz Private Equity UK Holdings Limited |
UNITED KINGDOM | |
| Allianz Private Krankenversicherungs-Aktiengesellschaft |
GERMANY | |
| Allianz Private Vermögensverwaltungs GmbH |
GERMANY | |
| Allianz Private Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Allianz ProzessFinanz GmbH |
GERMANY | |
| Allianz PV WS Fonds |
GERMANY | |
| Allianz Re Dublin Limited |
IRELAND | |
| Allianz Rechtsschutz-Service GmbH |
GERMANY | |
| Allianz reosiguranje d.d. |
CROATIA (local name: Hrvatska) | |
| Allianz Risk Audit |
RUSSIAN FEDERATION | |
| Allianz Risk Consultants B.V. |
NETHERLANDS | |
| Allianz Risk Consultants Inc. |
CALIFORNIA | |
| Allianz Risk Transfer (Bermuda) Ltd. |
BERMUDA | |
| Allianz Risk Transfer (UK) Limited |
UNITED KINGDOM | |
| Allianz Risk Transfer AG |
SWITZERLAND | |
| Allianz Risk Transfer Inc. |
NEW YORK | |
| Allianz Risk Transfer N.V. |
NETHERLANDS | |
| Allianz S.A. A.S. |
SPAIN | |
| Allianz Services (UK) Limited |
UNITED KINGDOM | |
| Allianz Servicios Técnicos A.I.E. |
SPAIN | |
| Allianz Share Scheme Trustees Limited |
UNITED KINGDOM | |
| Allianz Société Financiére S.à.r.l. |
LUXEMBOURG | |
| Allianz Specialised Investments Central Europe Kft |
HUNGARY | |
| Allianz Specialised Investments Central Europe sro |
CZECH REPUBLIC | |
| Allianz Specialised Investments Limited |
UNITED KINGDOM | |
| ALLIANZ SUBALPINA S.p.A. SOCIETA’ DI ASSICURAZIONI E RIASSICURAZIONI |
ITALY | |
| Allianz Suisse Flexible Fund |
SWITZERLAND | |
| 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 USD Fonds |
NETHERLANDS | |
| Allianz Venture Partners Beteiligungs-GmbH |
GERMANY | |
| Allianz Versicherungs-Aktiengesellschaft |
GERMANY |
Exhibit 8.1 Fiscal year 2005
| Allianz VKA Fonds |
GERMANY | |
| Allianz VKBR-Fonds |
GERMANY | |
| Allianz VKRD-Fonds |
GERMANY | |
| Allianz VLBR-Fonds |
GERMANY | |
| Allianz VSR Fonds |
GERMANY | |
| Allianz VVB Fonds |
GERMANY | |
| Allianz Wohnungseigentum 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 |
Exhibit 8.1 Fiscal year 2005
| Allianz-Slovenská DSS a.s. |
SLOVAKIA (Slovak Republic) | |
| Allianz-Slovenská poist’ovna a.s. |
SLOVAKIA (Slovak Republic) | |
| Alpha Vision Capital Mgmt LLC |
CALIFORNIA | |
| Alpha Vision LLC |
CALIFORNIA | |
| Am Anger Immobilienverwaltungs-GmbH |
GERMANY | |
| Am Anger Verwaltungs-GmbH & Co. KG |
GERMANY | |
| Amaya AG |
SWITZERLAND | |
| Amaya Compania de Seguros y Reaseguros S.A. |
SPAIN | |
| American Automobile Insurance Company |
MISSOURI | |
| American Financial Marketing Inc. |
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 | |
| Arcalis |
FRANCE | |
| Arcalis 22 |
FRANCE | |
| Arcalis 23 |
FRANCE | |
| Arcalis 24 |
FRANCE | |
| Arcalis 28 |
FRANCE | |
| Arcalis UN |
FRANCE | |
| Ariondaz SAS |
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 AND SERVICES CORPORATION OF IRELAND “A.S.C.I.” |
IRELAND | |
| Assistance Courtage d’Assurance et de Réassurance S.A. |
FRANCE | |
| Associated Group Benefits Ltd. |
CANADA | |
| Associated Indemnity Corporation |
CALIFORNIA | |
| Assurance Vie et Prévoyance (AVIP) SA |
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 Ltd. |
LAO PEOPLE’S DEMOCRATIC REPUBLIC | |
| Assurances Générales du Mali (AGM) |
COTE D’IVOIRE | |
| Athéna |
FRANCE | |
| Athena Europe Obligations |
FRANCE | |
| Athéna Obligations |
FRANCE | |
| Atrium SAS |
FRANCE | |
| Atropos Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AVIP ACTIONS 100 |
FRANCE | |
| AVIP ACTIONS 60 |
FRANCE | |
| AVIP PERFORMANCE 80 |
FRANCE | |
| AVIP TOP 300 |
FRANCE | |
| AVIP TOP CROISSANCE |
FRANCE |
Exhibit 8.1 Fiscal year 2005
| AVIP TOP DEFENSIF |
FRANCE | |
| AVIP TOP HARMONIE |
FRANCE | |
| Axioma Insurance (Cyprus) Ltd. |
CYPRUS | |
| AZ GI Advertising Agency Inc. |
DELAWARE | |
| AZ GI Australia Ltd. |
AUSTRALIA | |
| AZ GI Managed Accounts LLC |
DELAWARE | |
| AZ GI Pacific Ltd. |
BERMUDA | |
| AZ GI U.S. Retail LLC |
DELAWARE | |
| Az Global Risk Ltd. |
SOUTH AFRICA | |
| AZ Leben Private Equity Fonds 2001 GmbH |
GERMANY | |
| AZ Via Immo 3 |
FRANCE | |
| AZ-Arges Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 10 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 14 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 15 AG |
GERMANY | |
| AZ-Argos 2 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 22 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 26 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 27 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 28 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 29 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 3 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 30 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 31 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 32 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 33 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 34 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 35 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 36 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 37 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 38 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 39 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 4 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 40 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 41 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 42 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 6 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZB-Arges Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZF-Arges2 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZL PE Nr. 1 GmbH |
GERMANY | |
| AZ-LAD AG |
GERMANY | |
| AZL-Alico Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZL-DRB Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Leben Private Equity Fonds 1998 GmbH |
GERMANY | |
| AZ-LIN 2 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-LIN Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZL-SER Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-MPS Beteiligungsgesellschaft mbH & Co. KG |
GERMANY | |
| AZS-Arges Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-SDC 2 Vermögensverwaltungsgesellschaft mbH |
GERMANY |
Exhibit 8.1 Fiscal year 2005
| AZ-SDC Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-SER 2 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-SER Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-SGD Private Equity Fonds GmbH |
GERMANY | |
| AZV-Argos 1 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Vers PEF GmbH |
GERMANY | |
| AZV-Nona Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| BACAB S.A. |
SWITZERLAND | |
| Baladau |
FRANCE | |
| Bankhaus W. Fortmann & Söhne KG |
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 Electric (Shanxi) Co. Ltd. |
CHINA | |
| BARTEC Elektrotechnik GmbH |
AUSTRIA | |
| BARTEC Engineering + Services AG |
SWITZERLAND | |
| Bartec GmbH |
GERMANY | |
| BARTEC Hungary Kft. |
HUNGARY | |
| BARTEC Ltd. |
JAPAN | |
| BARTEC Nederland B.V. |
NETHERLANDS | |
| 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 (was merged in January 2006 retroactively effective October 1, 2005 into Allianz Versicherungs-AG) |
GERMANY | |
| BD-Financial Management Ltd. |
IRELAND | |
| Beethoven Funding Corporation |
NEW YORK | |
| BERGA Grundstücks-Verwaltungsgesellschaft mbH & Co. KG |
GERMANY | |
| Bergwitzer Braunkohle AG |
GERMANY | |
| BERNESE ASSICURAZIONI Compagnia Italo Svizzera di Assicurazioni S.p.A. |
ITALY | |
| Bernese Assicurazioni Finanziaria S.p.A. |
ITALY | |
| BERNESE VITA SPA |
ITALY | |
| Bettercare Group Limited |
UNITED KINGDOM | |
| BFC Berliner Film Companie Beteiligungsgesellschaft mbH |
GERMANY | |
| BFC Berliner Film Companie CoP GmbH |
GERMANY |
Exhibit 8.1 Fiscal year 2005
| BFC Berliner Film Companie Distribution GmbH |
GERMANY | |
| BFC Berliner Film Companie Produktions GmbH |
GERMANY | |
| BIC |
BRAZIL | |
| Bilan Services S.N.C. |
FRANCE | |
| BIP Arbitrage-Gesellschaft mbH i. L. |
GERMANY | |
| Blohm + Voss international GmbH |
GERMANY | |
| BMM AUDACE |
FRANCE | |
| BMM HARMONIE |
FRANCE | |
| Borgo San Felice S.r.l. |
ITALY | |
| Borrowdale Nominees Ltd |
UNITED KINGDOM | |
| Bosphorus Capital Limited |
IRELAND | |
| Botanic Building S.A. |
BELGIUM | |
| Bridge Re Limited |
MASSACHUSETTS | |
| British Financial Union Ltd |
UNITED KINGDOM | |
| British Reserve Insurance Co. Ltd. |
UNITED KINGDOM | |
| 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 | |
| Bürgel Wirtschaftsinformationen AG Zürich |
SWITZERLAND | |
| Bürgel Wirtschaftsinformationen GmbH & Co. KG |
GERMANY | |
| Bürgel Wirtschaftsinformationen Hamburg GmbH |
GERMANY | |
| Bürgel Wirtschaftsinformationen Vertriebsges. mbH & Co. KG |
GERMANY | |
| Bürgel Wirtschaftsinformationen Verwaltungs-GmbH |
GERMANY | |
| business lounge GmbH |
AUSTRIA | |
| BVB PEF GmbH |
GERMANY | |
| C. F. Erste Beteiligungsgesellschaft mbH |
GERMANY | |
| Calypso S.A. |
FRANCE | |
| Camat |
FRANCE | |
| CAP |
FRANCE | |
| CAPEX |
FRANCE | |
| Carene |
FRANCE | |
| Carwood Holdings II Inc. |
DELAWARE | |
| Casas del Toqui S.A. |
CHILE | |
| Caywood Scholl Capital Management LLC |
DELAWARE | |
| CCB Zweite FraMü Beteiligungs GmbH |
GERMANY | |
| CERT Zertifizierungsgesellschaft mbH |
GERMANY | |
| Challenging Financial Careers Insurance Marketing Corp. |
CALIFORNIA | |
| Château Larose Trintaudon S.A. |
FRANCE | |
| Chicago Auto Insurance Service Inc. |
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 | |
| Club Marine Limited |
AUSTRALIA |
Exhibit 8.1 Fiscal year 2005
| Codinf Services |
FRANCE | |
| Cogar |
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 | |
| Coparc |
FRANCE | |
| Cornhill Investment Properties (Reigate) Ltd. |
UNITED KINGDOM | |
| Cornhill Trustee (Guernsey) Ltd. |
UNITED KINGDOM | |
| Cornhill Unit Trust Managers Ltd. |
UNITED KINGDOM | |
| Corporate Secretaries (Jersey) Ltd |
UNITED KINGDOM | |
| Corporate Services (Guernsey) Ltd |
UNITED KINGDOM | |
| Corsetec |
BRAZIL | |
| COTINCO Consultora Técnica Industrial y Commercial S.A. |
MEXICO | |
| 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 | |
| DARTA SAVING LIFE ASSURANCE LTD. |
IRELAND | |
| DBI Insurance Company Ltd. |
UNITED KINGDOM | |
| DBI_HK1_827_Fonds |
GERMANY | |
| DBI-BSK Rentenfonds |
GERMANY | |
| dbi-BSK Rentenfonds Plus |
GERMANY | |
| DBI-FONDS ADPF1 |
GERMANY | |
| DBI-FONDS ADPF2 |
GERMANY | |
| dbi-Fonds DAV |
GERMANY | |
| dbi-Fonds DF |
GERMANY | |
| dbi-Fonds MAXIMILIAN |
GERMANY | |
| dbi-Fonds Ostfriesland |
GERMANY | |
| dbi-Fonds WE |
GERMANY | |
| DDS Dresdner Direktservice GmbH |
GERMANY | |
| DEGI Beteiligungs GmbH |
GERMANY | |
| DEGI Deutsche Gesellschaft für Immobilienfonds mbH |
GERMANY | |
| DEGI Schweden AB |
SWEDEN | |
| Delaware Valley Financial Services |
DELAWARE | |
| Deutsche Außenhandels-Gesellschaft mbH |
GERMANY | |
| Deutsche Lebensversicherungs-AG |
GERMANY | |
| Deutscher Investment-Trust Gesellschaft für Wertpapieranlagen mbH |
GERMANY | |
| DFV Deutsche Fonds- und Vorsorgeberatungs GmbH |
GERMANY |
Exhibit 8.1 Fiscal year 2005
| Dieznet Comercio Eloctrónico SA |
SPAIN | |
| DIMENSIONE S.R.L |
ITALY | |
| DIT-FONDS ALSI |
GERMANY | |
| DIT-Fonds APAV |
GERMANY | |
| DIT-Fonds APKE |
GERMANY | |
| DIT-FONDS EEE |
GERMANY | |
| DIT-FONDS PV-RD |
GERMANY | |
| DK Capital Advisory Services (India) Private Ltd |
INDIA | |
| DKNA Phoenix LLC |
DELAWARE | |
| Donator Beteiligungsverwaltung GmbH |
GERMANY | |
| DOUBL ‘ ACTIV 2008 L |
FRANCE | |
| DR Gesellschaft für Diagnostik und Rehabilitation mbH |
GERMANY | |
| Dr. Dr. Heissmann GmbH Unternehmensberatung für Versorgung & Vergütung |
GERMANY | |
| Draudimo kompanija NERIS UAB |
LITHUANIA | |
| DRCM ENTREVAL |
FRANCE | |
| Dreiunddreißigste DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Dreiundzwanzigste DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Dreizehnte FraMü Beteiligungs GmbH |
GERMANY | |
| Dresdner Advisors LLC |
DELWARE | |
| 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 SA Banco Múltiplo |
BRAZIL | |
| Dresdner Bank Gestions France S.A. |
FRANCE | |
| Dresdner Bank Lateinamerika AG |
GERMANY | |
| Dresdner Bank Luxembourg S.A. |
LUXEMBOURG | |
| Dresdner Bank Polska S.A. |
POLAND | |
| Dresdner Bank ZAO |
RUSSIAN FEDERATION | |
| 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 Forfaitierungs Aktiengesellschaft |
SWITZERLAND | |
| Dresdner Fund Administration (Cayman) Ltd |
CAYMAN ISLANDS | |
| Dresdner Investments (UK) Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Benson North America Inc |
DELAWARE | |
| Dresdner Kleinwort Benson Private Equity Partner LP |
NEW YORK | |
| Dresdner Kleinwort Capital 2001 LLC |
DELAWARE | |
| Dresdner Kleinwort Capital Beratungs GmbH |
GERMANY | |
| Dresdner Kleinwort Capital Investment Company Ltd |
UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
| 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 LLC |
NEW YORK | |
| Dresdner Kleinwort Capital Partners 2001 Limited Partnership |
DELAWARE | |
| Dresdner Kleinwort Capital Partners I LLC |
UNITED KINGDOM | |
| 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 (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 | |
| Dresdner Kleinwort Wasserstein France SAS |
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 (11) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December (13) Limited |
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 10 Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December 12 Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December 14 Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December 15 Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December 7 Limited |
UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
| Dresdner Kleinwort Wasserstein Leasing December 8 Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing December 9 Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Wasserstein Leasing Inc |
DELAWARE | |
| 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 (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 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 Kleinwort Wasserstein sp.z.o.o. |
RUSSIAN FEDERATION | |
| Dresdner Mezzanine GmbH & Co. KG |
GERMANY | |
| Dresdner Private Placement GmbH |
GERMANY | |
| Dresdner RCM Global Investors (Jersey) Ltd |
UNITED KINGDOM | |
| Dresdner Securitized Products GmbH |
GERMANY | |
| Dresdner U.S. Finance Inc |
DELAWARE | |
| Dresdner UK Investments 2 B.V. |
NETHERLANDS | |
| Dresdner UK Investments N.V. |
NETHERLANDS | |
| Dresdner Versicherung GmbH |
GERMANY | |
| dresdnerbank investment management Kapitalanlagegesellschaft mbH |
GERMANY | |
| Dritte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| DrKW Commodity Trading I Inc. |
DELAWARE | |
| DrKW Delaware Funding Inc. |
DELAWARE | |
| DRKW EIV Manager Inc. |
DELAWARE | |
| DrKW Equipment Finance Ltd |
UNITED KINGDOM | |
| DrkW Equity Trading I Inc. |
DELAWARE | |
| DrKW Funding Inc. |
DELAWARE |
Exhibit 8.1 Fiscal year 2005
| DrKW Funding LLC |
DELAWARE | |
| DrKW FX Trading I Inc. |
DELAWARE | |
| DrKW Holdings II |
WILMINGTON | |
| DrKW Holdings III Inc. |
DELAWARE | |
| DrKW Holdings LLC |
WILMINGTON | |
| DrKW Pfandbriefe Investments Inc. |
DELAWARE | |
| DrKW Rates Trading II Inc. |
DELAWARE | |
| DrKW Services (Guernsey) Ltd. |
UNITED KINGDOM | |
| DrKW Standby Nominees Ltd |
UNITED KINGDOM | |
| DrKW Trading Holdings LLC |
DELAWARE | |
| DrKW Trading Inc. |
DELAWARE | |
| DrKWS Nominees Ltd |
UNITED KINGDOM | |
| E.U.R.L. CACHACAG |
FRANCE | |
| E.U.R.L. D.O.F. |
FRANCE | |
| 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 ASSISTANCE SP. Z O.O. |
POLAND | |
| ELVIA Reiseversicherungs-Gesellschaft AG |
SWITZERLAND | |
| ELVIA Travel Insurance International N.V. |
NETHERLANDS | |
| ELVIASEG S.A. De Seguros y Reaseguros de Riesgos Diversos Sociedad Unipersonal |
SPAIN | |
| Emerald Global Inv. |
FRANCE | |
| Empresa de Inversiones S.A. |
PERU | |
| Energy Insurance Company Ltd. |
BULGARIA | |
| Entenial Dynamisme |
FRANCE | |
| Entenial Equilibre |
FRANCE | |
| Entenial Serenite |
FRANCE | |
| EP Euro-Projektentwicklungs GmbH & Co. Friedrichstadt-Passagen KG |
GERMANY | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt 1 KG |
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 | |
| Erste DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Erste FraMü Beteiligungs GmbH |
GERMANY | |
| esa EuroShip Assekuradeurgesellschaft mbH & Co. KG |
GERMANY | |
| 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 S.A.S.U. |
FRANCE | |
| Euler & Hermes International Centre Limited |
UNITED KINGDOM | |
| Euler Agent Limited |
UNITED KINGDOM | |
| Euler American Credit Indemnity Mexico |
MEXICO | |
| Euler do Brasil Seguros Exportacao |
BRAZIL |
Exhibit 8.1 Fiscal year 2005
| Euler Gestion |
FRANCE | |
| Euler Hermes ACI Holding |
NEW YORK | |
| Euler Hermes ACI Inc. |
MARYLAND | |
| Euler Hermes ACI Services LLP |
MARYLAND | |
| Euler Hermes ACMAR Services |
MOROCCO | |
| Euler Hermes Anna Kozinska—Kancelaria Prawna sp.k. |
POLAND | |
| Euler Hermes Beteiligungen GmbH |
GERMANY | |
| Euler Hermes Cashflow Solutions Limited |
UNITED KINGDOM | |
| Euler Hermes Cescob Service s.r.o. |
CZECH REPUBLIC | |
| Euler Hermes Cescob uverová pojistovna a.s. |
CZECH REPUBLIC | |
| Euler Hermes Collections UK Limited |
UNITED KINGDOM | |
| EULER HERMES CREDIT INSURANCE AGENCY (S) PTE. LTD. |
SINGAPORE | |
| EULER HERMES CREDIT INSURANCE BELGIUM S.A. |
BELGIUM | |
| Euler Hermes Credit Services (JP) Ltd. |
JAPAN | |
| Euler Hermes Credit Underwriters Hong Kong Ltd. |
CHINA | |
| Euler Hermes Crédito Compañía de Seguros y Reaseguros S.A. |
SPAIN | |
| 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 Kreditförsäkring Norden AB |
SWEDEN | |
| Euler Hermes Kreditversicherungs-AG |
GERMANY | |
| Euler Hermes Kreditverzekering N.V. |
NETHERLANDS | |
| Euler Hermes Magyar Hitelbiztosító Rt. |
HUNGARY | |
| Euler Hermes Magyar Követeleskezelö Kft. |
HUNGARY | |
| Euler Hermes Rating GmbH |
GERMANY | |
| Euler Hermes Risk Management Verwaltungs-GmbH |
GERMANY | |
| Euler Hermes Risk Services UK Limited |
UNITED KINGDOM | |
| Euler Hermes Riskmanagement GmbH & Co. KG |
GERMANY | |
| 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 B.V. |
NETHERLANDS | |
| Euler Hermes Services Baltic UAB |
LITHUANIA | |
| Euler Hermes Services Belgium S.A. |
BELGIUM | |
| Euler Hermes Services Estonia OÜ |
ESTONIA | |
| Euler Hermes Services Latvija SIA |
LATVIA | |
| Euler Hermes Services S.A.S. |
FRANCE | |
| Euler Hermes Servicii Financiare |
ROMANIA | |
| Euler Hermes Servicios de Crédito S.L. |
SPAIN | |
| Euler Hermes Servicos Ltda |
BRAZIL | |
| Euler Hermes Servis s.r.o. |
SLOVAKIA (Slovak Republic) | |
| Euler Hermes SFAC Crédit S.A.S. |
FRANCE |
Exhibit 8.1 Fiscal year 2005
| Euler Hermes SFAC Recouvrement S.A.S. |
FRANCE | |
| Euler Hermes SFAC S.A. |
FRANCE | |
| Euler Hermes SIAC S.p.A. |
ITALY | |
| EULER HERMES SIAC S.P.A. |
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 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 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 Drukker Beheer B.V. |
NETHERLANDS | |
| EURO GESTION |
FRANCE | |
| Europe Reinsurance SA |
LUXEMBOURG | |
| European Credit Underwriters Limited |
UNITED KINGDOM | |
| European Properties Inc Ltd |
UNITED KINGDOM | |
| European Venture Partners (General Partner) Ltd |
UNITED KINGDOM | |
| European Venture Partners (Holdings) Ltd |
UNITED KINGDOM | |
| European Venture Partners (Israel) Limited |
UNITED KINGDOM | |
| European Venture Partners (Sweden) AB |
UNITED KINGDOM | |
| European Venture Partners LP |
UNITED KINGDOM | |
| European Venture Partners Ltd |
UNITED KINGDOM | |
| Eurotax Garantie AG |
SWITZERLAND | |
| Eurovida S.A. Compañía de Seguros y Reaseguros |
SPAIN | |
| F.C.C. LOGIFIX |
FRANCE | |
| FAF Inc. |
CAYMAN ISLANDS | |
| FAI Allianz Ltd |
AUSTRALIA | |
| Failure & Risk Consulting GmbH |
GERMANY | |
| 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 |
Exhibit 8.1 Fiscal year 2005
| FFIC of Bermuda |
BERMUDA | |
| FIF Sudameris Finance Shares |
BRAZIL | |
| Financiere AGF |
FRANCE | |
| 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 Financial Services |
TEXAS | |
| 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 Inc. |
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 | |
| First Building Management Company Ltd. |
KOREA, REPUBLIC OF | |
| First Call Direct Limited |
IRELAND | |
| First Rate Direct Limited |
UNITED KINGDOM | |
| Fitrust Fiduciaire et Trustee SA |
SWITZERLAND | |
| FLORALIS |
FRANCE | |
| Foncias Iart S.A. |
BURKINA FASO | |
| Foncias vie S.A. |
BURKINA FASO | |
| Fondsdepot Bank GmbH |
GERMANY | |
| Foreign Holdings Ltd |
UNITED KINGDOM | |
| Four Seasons (JDM) Ltd. Wilmslow (former: Four Seasons Health Care Ltd. |
GERMANY | |
| Four Seasons Health Care Jersey |
UNITED KINGDOM | |
| Four Seasons Health Care Limited |
UNITED KINGDOM | |
| FRAGONARD ASSURANCE |
FRANCE | |
| FRANCE SECOURS INTERNATIONAL ASSISTANCE S.A. |
FRANCE | |
| Frank Nominees Ltd |
UNITED KINGDOM | |
| Frankfurter Versicherungs-AG (was merged in January 2006 retroactively effective October 1, 2005 |
GERMANY | |
| FS2A S.A. |
FRANCE | |
| Fünfzehnte FraMü Beteiligungs GmbH |
GERMANY | |
| FV PEF GmbH |
GERMANY | |
| G.I.T. Uniphénix |
FRANCE | |
| Gaipare Action |
FRANCE | |
| Gaipare Diffusion |
FRANCE | |
| GamePlan Financial Marketing LLC |
ILLINOIS | |
| Gamma-Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Garantiefonds 1992 |
NETHERLANDS | |
| Garantiefonds 1993 |
NETHERLANDS | |
| GAVD Gesellschaft für Altersvorsorge-Dienstleistungen mbH |
GERMANY | |
| GbR Berlin Pariser Platz 5a/6 |
GERMANY | |
| GE.SI Gestione Sistemi Informatici S.p.c.A. |
ITALY | |
| Générale Viagère |
FRANCE |
Exhibit 8.1 Fiscal year 2005
| Generali Invest |
FRANCE | |
| Generation Vie |
FRANCE | |
| GENIALLOYD S.p.A. |
ITALY | |
| GENUJO LOK 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 | |
| GIE Groupe Dresdner KB France |
FRANCE | |
| GIE Placements d’Assurances |
FRANCE | |
| GIE Victoria Aéronautique |
FRANCE | |
| GIM Grundwert Immobilien Management GmbH |
GERMANY | |
| GKB (General Partner) Limited |
UNITED KINGDOM | |
| Golden Gate Reinsurance Company Limited |
BERMUDA | |
| Grafton Properties Limited |
IRELAND | |
| Grosvenor Kleinwort Benson Residential Ltd. |
UNITED KINGDOM | |
| Groupe Mondial Assistance |
SWITZERLAND | |
| Groupe Saint Thomas |
FRANCE | |
| Grundstücksgesellschaft der Vereinten Versicherungen mbH |
GERMANY | |
| Grundstücksgesellschaft der Vereinten Versicherungen mbH & Co. Besitz— und Betriebs KG |
GERMANY | |
| Grundstücks-Gesellschaft mbH |
GERMANY | |
| GTS—GESTION DE TELESECURITE ET DE SERVICES S.A. |
FRANCE | |
| Guernsey Nominees Ltd |
UNITED KINGDOM | |
| GVP Grundwert Verwaltungs— und Projektentwicklungs GmbH |
GERMANY | |
| H.V. Gestion |
FRANCE | |
| 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 (Ireland) Ltd. |
IRELAND | |
| Heissmann Consultants B.V. |
NETHERLANDS | |
| HEISSMANN CONSULTANTS GMBH |
AUSTRIA | |
| Heissmann Consultants Holding GmbH |
GERMANY | |
| HEISSMANN CONSULTANTS INTERNATIONAL GMBH |
GERMANY | |
| Heissmann Consultants SARL |
SWITZERLAND | |
| HELVIASS Verzekeringen BV |
NETHERLANDS | |
| 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 Amerika Fonds N.V. |
NETHERLANDS | |
| Holland Beleggingsgroep B.V. |
NETHERLANDS | |
| Holland Bewaarbedrijf B.V. |
NETHERLANDS | |
| Holland Dollar Fonds |
NETHERLANDS | |
| Holland Europe Fund N.V. |
NETHERLANDS |
Exhibit 8.1 Fiscal year 2005
| Holland Fund |
NETHERLANDS | |
| Holland Internationaal Rentefo |
NETHERLANDS | |
| Holland Obligatie Fonds |
NETHERLANDS | |
| Holland Pacific Fund N.V. |
NETHERLANDS | |
| Holland Selectie Fonds |
NETHERLANDS | |
| Holland Stallings Rekening |
NETHERLANDS | |
| Holland Wereld Fonds N.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 | |
| Immovalor Gestion S.A. |
FRANCE | |
| Informatica Y Servicios Financieros S.A. (Insesa) |
SPAIN | |
| 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 Film Guarantors Inc. |
CALIFORNIA | |
| International Film Guarantors LLC |
CALIFORNIA | |
| International Film Guarantors Ltd. |
UNITED KINGDOM | |
| International Film Guarantors Reinsurance Ltd. |
BERMUDA | |
| 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 | |
| Ionia Capital |
IRELAND | |
| ITEB B.V. |
NETHERLANDS | |
| J.P. Morgan PUTTERs/DRIVERs Trust |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 1000 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 1012 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 1200 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 735 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 742 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 744 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 768 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 781 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 792 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 795 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 804 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 808 |
NEW YORK |
Exhibit 8.1 Fiscal year 2005
| J.P. Morgan PUTTERs/DRIVERs Trust Series 825 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 826 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 831 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 838 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 842 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 846 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 848 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 868 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 882 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 958 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 965 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 967 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 975 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 976 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 977 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 996 |
NEW YORK | |
| J.P. Morgan PUTTERs/DRIVERs Trust Series 999 |
NEW YORK | |
| JeffCo Management Company Inc. |
NEW JERSEY | |
| Jefferson Insurance Company of N.Y. |
NEW YORK | |
| Johneve Ltd. |
UNITED KINGDOM | |
| Jota-Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Justine Capital inc. |
ITALY | |
| K.B.I.M. Overseas BV |
NETHERLANDS | |
| KB (C.I.) Nominees Ltd |
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 International Ltd |
UNITED KINGDOM | |
| KBIM Standby Nominees Ltd |
UNITED KINGDOM | |
| KB-LPL Holdings Inc |
NEW YORK | |
| KB-LPL Inc |
UNITED STATES | |
| KBPB Holdings Ltd. |
UNITED KINGDOM | |
| KEVA spol. |
SLOVAKIA (Slovak Republic) | |
| Kléber Lamartine S.A.S. |
FRANCE | |
| Kléber Passy S.A.S. |
FRANCE | |
| Kleinwort Benson (Channel Islands) Business Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Corporate Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Fund Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Investment Management Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Ltd. |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Pension Trustees Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Trustees Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Geneva) Trustee SA |
SWITZERLAND | |
| Kleinwort Benson (Guernsey) Corporate Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Ltd |
UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Services Ltd |
UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Trustees (1997) Limited |
UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
| Kleinwort Benson (Guernsey) Trustees Ltd |
UNITED KINGDOM | |
| Kleinwort Benson (Hong Kong) Trustees Ltd |
HONG KONG | |
| Kleinwort Benson (Jersey) Asset Managers Ltd |
UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Fund Services Limited |
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 Ltd. |
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 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 | |
| Kleinwort Benson Investment Management Americas Inc |
NEW YORK | |
| Kleinwort Benson Private Bank Limited |
UNITED KINGDOM | |
| Kleinwort Benson Trustees Ltd |
UNITED KINGDOM | |
| Kleinwort Benson Unit Trusts Ltd |
UNITED KINGDOM | |
| Kleinwort Capital Partners General Partner 1 Ltd. |
UNITED KINGDOM | |
| KNIGHTSBRIDGE ALLIANZ LP |
NEW YORK | |
| 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 Chile S.A. |
CHILE | |
| L’Assicuratrice Italiana Danni |
ITALY | |
| L’Assicuratrice Italiana Vita S.p.A. |
ITALY | |
| LDS |
ITALY | |
| Le Profil des Profs |
FRANCE | |
| Les Assurances Fédérales IARD |
FRANCE | |
| Les Hautes Villes |
FRANCE | |
| Life Agency USA of Minnesota |
MINNESOTA | |
| Liffey Emmerald |
UNITED KINGDOM | |
| Limited Liability Company “Pazha” |
RUSSIAN FEDERATION | |
| Limited Liability Company “Plava” |
RUSSIAN FEDERATION | |
| Limited Liability Company “Polya” |
RUSSIAN FEDERATION |
Exhibit 8.1 Fiscal year 2005
| Limited Liability Company “Professional Management Services” |
RUSSIAN FEDERATION | |
| Limited Liability Company “Sheza” |
RUSSIAN FEDERATION | |
| Limited Liability Company “Uvod” |
RUSSIAN FEDERATION | |
| Limited Liability Company “Volot” |
RUSSIAN FEDERATION | |
| Lisa Synthetic CDO |
GERMANY | |
| LLOYD ADRIATICO REAL ESTATE S.p.A. |
ITALY | |
| Lloyd Adriatico S.p.A. |
ITALY | |
| Local Market Fundo de Investimento Financeiro |
BRAZIL | |
| LOGICA SOFTWARE SRL |
ITALY | |
| London Verzekeringen N.V. |
NETHERLANDS | |
| LTCAmerica |
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 | |
| Marlyna Ltd |
UNITED KINGDOM | |
| Martin Maurel Vie |
FRANCE | |
| Mauritius Island Mascareignes Services Assistance- MSA Ltd. |
MAURITIUS | |
| McGee Insurance Co. (Bermuda) Ltd. |
BERMUDA | |
| Medisalud Compania Colombiana de Medicina Prepagada S.A. |
COLOMBIA | |
| MEDISPAC |
FRANCE | |
| Menza Grundstücks-Verwaltungsgesellschaft mbH |
GERMANY | |
| 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 | |
| Mole Finance Inc. |
CAYMAN ISLANDS | |
| Mondial Assistance (UK) Limited |
UNITED KINGDOM | |
| 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 Portugal—Serviços Assistencia Ldt. |
PORTUGAL | |
| Mondial Assistance S.A.S. |
FRANCE | |
| Mondial Assitance Reunion S.A. |
FRANCE | |
| MONDIAL SERVICE ITALIA S.R.L. |
ITALY | |
| MONEGER SA |
SENEGAL | |
| Monticello Insurance Co. |
DELAWARE | |
| Morris (S.P.) Holdings Ltd |
UNITED KINGDOM | |
| MTS Accounting Services Ltd |
UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
| Münchener und Magdeburger Agrarversicherung AG |
GERMANY | |
| Münsterländische Bank Thie & Co. KG. |
GERMANY | |
| National Surety Corporation |
ILLINOIS | |
| Nederland Hypotheekservice B.V. |
NETHERLANDS | |
| NEM Business Services Ltd. |
UNITED KINGDOM | |
| NEM Insurance Ireland |
IRELAND | |
| Nemian Life & Pensions S.A. |
LUXEMBOURG | |
| Neubar SA i. L. |
SWITZERLAND | |
| Neunte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| NFJ Investment Group L.P. |
TEXAS | |
| NFJ Management Inc. |
DELAWARE | |
| 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 | |
| Norman Nominees Ltd |
UNITED KINGDOM | |
| North American London Underwriters Ltd. |
BERMUDA | |
| Objekt Burchardplatz GmbH & Co. KG |
GERMANY | |
| OCC Distributors LLC |
DELAWARE | |
| OCICA |
COTE D’IVOIRE | |
| Oddo Europe Mid Cap |
FRANCE | |
| Oddo Gestion Audac |
FRANCE | |
| Oddo Gestion Equilibre |
FRANCE | |
| Oddo Quattro |
FRANCE | |
| Oddo Quattro 2 |
FRANCE | |
| Oddo Valeurs Rende |
FRANCE | |
| OLB-Beteiligungsgesellschaft mbH |
GERMANY | |
| OLB-Immobiliendienst GmbH |
GERMANY | |
| OLB-Versicherungsdienst GmbH |
GERMANY | |
| Oldenburgische Landesbank AG |
GERMANY | |
| Omega Thai Investment Holding |
NETHERLANDS | |
| OpCap Advisors LLC |
DELAWARE | |
| Opernring-Hof Bau- und Betriebs-Aktiengesellschaft |
AUSTRIA | |
| Oppenheimer Capital LLC |
DELAWARE | |
| Oppenheimer Group Inc. |
DELAWARE | |
| 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 Secretaries Jersey Ltd |
UNITED KINGDOM | |
| Orbis Tax Services 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 | |
| OSECA |
SENEGAL | |
| PA CD Distributors LLC |
CONNETICUT |
Exhibit 8.1 Fiscal year 2005
| Pacific Investment Management Company LLC |
DELAWARE | |
| Pacific MMI Insurance Ltd. |
PAPUA NEW GUINEA | |
| Parc Continental Ltd |
UNITED KINGDOM | |
| Parkway Insurance Company |
NEW JERSEY | |
| Participations Gentil |
FRANCE | |
| PEA Capital LLC |
NEW YORK | |
| PEMSE S.A. |
SPAIN | |
| Personalized Brokerage Service LLC |
KANSAS | |
| Pet Plan Ltd. |
UNITED KINGDOM | |
| Peter Street Properties Ltd |
UNITED KINGDOM | |
| Petra Capital II Ltd. |
GERMANY | |
| Phenix Alternative Holding |
FRANCE | |
| Phénix Iart |
SWITZERLAND | |
| Phénix Immobilier S.N.C. |
FRANCE | |
| Phénix Kléber |
FRANCE | |
| Phénix Long Short |
FRANCE | |
| Phenix Sécurité L |
FRANCE | |
| Phénix Vie |
SWITZERLAND | |
| Philippe II S.C.I. |
LUXEMBOURG | |
| PIMCO Asia PTE Ltd. |
SINGAPORE | |
| PIMCO Australia Pty Ltd. |
AUSTRALIA | |
| Pimco Canada Corp. |
CANADA | |
| Pimco Canada Management Inc. |
DELAWARE | |
| PIMCO Europe Limited |
UNITED KINGDOM | |
| PIMCO Global Advisors (Ireland) Limited |
IRELAND | |
| PIMCO Global Advisors (Resources) Limited |
CAYMAN ISLANDS | |
| PIMCO Global Advisors Holdings BV |
DELAWARE | |
| 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 | |
| PL Sarl |
FRANCE | |
| POLY ASSISTANCE & SERVICES S.A. |
GREECE | |
| PREVINDUSTRIA—Fiduciaria Previdenza Imprenditori S.p.A |
ITALY | |
| Prevint Gestione Servizi Previdenziali S.p.A. |
ITALY | |
| Priority Vie |
FRANCE | |
| Privatinvest AG |
AUSTRIA | |
| Professional Management Services LLC |
RUSSIAN FEDERATION | |
| Pronto Lloyd s.r.l. |
ITALY | |
| Property Nominees (Channel Islands) Ltd |
UNITED KINGDOM | |
| Protexia France S.A. |
FRANCE | |
| PT Asuransi Allianz Life Indonesia p.l.c. |
INDONESIA | |
| PT Asuransi Allianz Utama Indonesia Ltd. |
INDONESIA | |
| PTE Allianz Polska S.A. |
POLAND | |
| Quarré Holding |
NETHERLANDS | |
| Questar Capital Corporation |
MICHIGAN | |
| Quinta-Vermögensverwaltungsgesellschaft mbH |
GERMANY |
Exhibit 8.1 Fiscal year 2005
| Quintet Properties Ltd. |
IRELAND | |
| R. B. Nominees Ltd |
UNITED KINGDOM | |
| Radian Inc. |
CAYMAN ISLANDS | |
| RAS ALTERNATIVE INVESTMENTS Società di gestione del risparmio S.p.A. |
ITALY | |
| RAS ANTARES |
ITALY | |
| RAS ASSET MANAGEMENT Società di gestione del risparmio S.p.A. |
ITALY | |
| RAS IMMOBILIARE S.R.L. |
ITALY | |
| RAS International III B.V. |
NETHERLANDS | |
| Ras International N.V. |
NETHERLANDS | |
| RAS ITALIA S.P.A. |
ITALY | |
| RAS SERVICE S.c.p.A. |
ITALY | |
| RAS Tutela Giudiziaria S.p.A. |
ITALY | |
| Rasbank (Swiss) S.A. |
SWITZERLAND | |
| Rasbank S.p.A. |
ITALY | |
| Rasfin Società di Intermediazione Mobiliare S.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 | |
| RCS Managers |
FRANCE | |
| RE-AA |
COTE D’IVOIRE | |
| Real Faubourg Haussmann SAS |
FRANCE | |
| Real FR Haussmann SAS |
FRANCE | |
| Receivable Partners Inc. |
DELAWARE | |
| Recovre Pty Ltd |
AUSTRALIA | |
| rehacare GmbH |
GERMANY | |
| Reliance Trading Co. (Liverpool) Limited |
UNITED KINGDOM | |
| Return 10 |
FRANCE | |
| Reuschel & Co. Beteiligungs— und Verwaltungs GmbH |
GERMANY | |
| Reuschel & Co. Finanzservice GmbH |
GERMANY | |
| Reuschel & Co. Kommanditgesellschaft |
GERMANY | |
| Reuschel & Co. Verwaltungs GmbH |
GERMANY | |
| RHEA |
LUXEMBOURG | |
| Rhyme Jersey Limited |
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 | |
| Riverbank Leasing 1 Limited |
UNITED KINGDOM | |
| Riverbank Leasing 2 Limited |
UNITED KINGDOM | |
| Riverbank Leasing 3 Limited |
UNITED KINGDOM | |
| RM ARROUX |
FRANCE | |
| Robert Benson Lonsdale & Co (Canada) Ltd |
UNITED KINGDOM | |
| Roese GmbH— Versicherungsmakler |
GERMANY |
Exhibit 8.1 Fiscal year 2005
| Rood Nominees Ltd |
UNITED KINGDOM | |
| RVB Verwaltungs- und Beteiligungs GmbH |
GERMANY | |
| S.C. ASIT REAL ESTATE S.R.L. |
ROMANIA | |
| S.I. Rue de L’Industrie 19 S.A. |
SWITZERLAND | |
| S.I.B.I. |
FRANCE | |
| S.N.C. Haussmann Viager 1 |
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 | |
| SAAD No. 3 |
CAYMAN ISLANDS | |
| SACNAS INTERNATIONAL S.A. |
FRANCE | |
| 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 CACHACAG |
FRANCE | |
| Sarl de l’Etoile |
FRANCE | |
| Sarl FFE |
FRANCE | |
| SARL H.B. Pergola |
FRANCE | |
| SARL L.J |
FRANCE | |
| SARL Lège |
FRANCE | |
| SARL MIDAGUIEM |
FRANCE | |
| SARL MIFRA |
FRANCE | |
| SARL MJBD |
FRANCE | |
| SAS LAENNEC |
FRANCE | |
| SAS Madeleine Opéra |
FRANCE | |
| SAT S.A. |
TURKEY | |
| SCAPI |
FRANCE | |
| Schmalbach-Lubeca Service Center N.V. |
BELGIUM | |
| SCI Atrium W9 |
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 CRAM |
FRANCE | |
| SCI de Bonlieu et du lac |
FRANCE | |
| SCI Dicca |
FRANCE | |
| SCI en Presles |
FRANCE | |
| SCI Fonciere du mas de Roman |
FRANCE | |
| SCI J.T. |
FRANCE | |
| SCI Jamin |
FRANCE | |
| SCI Jelavie |
FRANCE | |
| SCI La Balandrane |
FRANCE | |
| SCI La Rize |
FRANCE |
Exhibit 8.1 Fiscal year 2005
| SCI Ladef |
FRANCE | |
| SCI Limmo |
FRANCE | |
| SCI mediterranee distribution |
FRANCE | |
| SCI PRELLOYD |
FRANCE | |
| SCI Rhone Alpe |
FRANCE | |
| SCI Stratus |
FRANCE | |
| SCI Trescol |
FRANCE | |
| Sealdrift Ltd |
UNITED KINGDOM | |
| Sechste FraMü Beteiligungsgesellschaft mbH |
GERMANY | |
| Security Ltd. |
GREECE | |
| Semaphore |
FRANCE | |
| SF Development FCPR L |
FRANCE | |
| SHA Seminarhotel AG |
SWITZERLAND | |
| SI 173-175 Boulevard Haussmann SAS |
FRANCE | |
| Siebte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| Siebzehnte DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| SIFCOM Assurances |
COTE D’IVOIRE | |
| Signature Financial Services LLC |
PENNSYLVANIA | |
| Silver Lux Inc. |
CAYMAN ISLANDS | |
| Silver Tower 125 Inc. |
CAYMAN ISLANDS | |
| Skylark |
CAYMAN ISLANDS | |
| SMASA SOCIEDAD MUNDIAL DE ASISTENCIA S.A. |
SPAIN | |
| 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 Kléber Magdebourg |
FRANCE | |
| SNC Maxium |
FRANCE | |
| SOBAC |
BENIN | |
| SOCIETA’ AGRICOLA SAN FELICE S.p.A. |
ITALY | |
| SOCIETE BELGE D’ASSISTANCE INTERNATIONALE S.A. |
BELGIUM | |
| SOCIETE BELGE DE SERVICES TELEPHONIQUES “S.B.S.T.” S.A. |
BELGIUM | |
| Société Civile Construction Vente 33 Lafayette |
FRANCE | |
| SOCIETE DE SERVICES COMMUNS SAS |
FRANCE | |
| SOCIETE EUROPEENNE DE PROTECT. ET DE SEVICES D’ASSIST. A DOMICILE |
FRANCE | |
| 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 | |
| SOLVET S.r.l. |
ITALY | |
| Somerset Valley Insurance Services LLC |
NEW JERSEY | |
| Sonimm |
FRANCE | |
| Southwark Bridge Investments Ltd |
UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
| Space Park Aufbau GmbH |
GERMANY | |
| Space Park Erste Verwaltungs GmbH |
GERMANY | |
| Space Park GmbH & Co. KG |
GERMANY | |
| SPACECO |
FRANCE | |
| Spinnaker Capital Partners LLC |
UNITED KINGDOM | |
| Spinnaker Capital Partners LLC GP |
UNITED KINGDOM | |
| Standard General Agency Inc. |
TEXAS | |
| Stanislas H. Haine N.V. |
BELGIUM | |
| StocksPLUS L.P. |
DELAWARE | |
| StocksPLUS Management Inc. |
DELAWARE | |
| StocksPLUS Sub-Fund B LLC. |
CALIFORNIA | |
| Strategic Reinsurance Ltd. |
BERMUDA | |
| 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 | |
| Takecare Management Ltd. |
UNITED KINGDOM | |
| Tanguy Opportunité |
FRANCE | |
| 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 Gresham Leasing CV |
UNITED KINGDOM | |
| The MI Group Limited |
UNITED KINGDOM | |
| The MI Property Management Company Limited |
UNITED KINGDOM | |
| The Riverbank Bond Fund |
WILMINGTON | |
| The Riverbank Trust |
UNITED KINGDOM | |
| Three Pillars Business Solutions Limited |
UNITED KINGDOM | |
| Thurlastone Finance Limited |
UNITED KINGDOM | |
| Tindall Riley Marine Limited |
UNITED KINGDOM | |
| Top Logistikwerkstatt Assistance GmbH |
AUSTRIA | |
| Top MVK Datenmanagement GmbH |
AUSTRIA | |
| Top Versicherungsservice GmbH |
AUSTRIA | |
| Top Versicherungs-Vermittler Service GmbH |
AUSTRIA | |
| 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 | |
| TU Allianz Polska S.A. |
POLAND |
Exhibit 8.1 Fiscal year 2005
| TU Allianz Zycie Polska S.A. |
POLAND | |
| Turnpike Crossing 1 |
DELAWARE | |
| Turnpike Crossing 2 LLC |
DELAWARE | |
| TURNPIKE CROSSING 3 LLC |
DELAWARE | |
| Union Centrafricaine D’Assurances et de Reassurances S.A. |
CENTRAL AFRICAN REPUBLIC | |
| UNIPENSÃO SOCIEDADE GESTORA DE FUNDOS DE PENSÕES S.A. |
PORTUGAL | |
| Universal Leven N.V. |
NETHERLANDS | |
| Universal Trading Ltd |
UNITED KINGDOM | |
| Unterstützungseinrichtung des Bankhauses Reuschel & Co. GmbH |
GERMANY | |
| USAllianz Advisers |
MINNESOTA | |
| USAllianz Insurance & Securities Agency Inc. |
MINNESOTA | |
| USAllianz Insurance & Securities Agency Inc. |
ALABAMA | |
| USAllianz Insurance & Securities Agency Inc. |
COLORADO | |
| USAllianz Insurance & Securities Agency Inc. |
HAWAII | |
| USAllianz Insurance & Securities Agency Inc. |
KENTUCKY | |
| USAllianz Insurance & Securities Agency Inc. |
NEVADA | |
| USAllianz Insurance & Securities Agency Inc. |
NEW MEXICO | |
| USAllianz Insurance & Securities Agency Inc. |
OHIO | |
| USAllianz Insurance & Securities Agency Inc. |
TEXAS | |
| USAllianz Insurance & Securities Agency Inc. |
VERMONT | |
| USAllianz Insurance Agency Inc. |
MINNESOTA | |
| USAllianz Insurance Agency Inc. |
NEW YORK | |
| USAllianz Investor Services LLC |
MINNESOTA | |
| USAllianz Securities |
MINNESOTA | |
| Veer Palthe Voûte (Antilles) NV |
NETHERLANDS ANTILLES | |
| Veer Palthe Voûte (VPV) N.V. Gouda |
NETHERLANDS | |
| Vendome Lease SA |
UNITED KINGDOM | |
| Vereinte Spezial Krankenversicherung AG |
GERMANY | |
| Vereinte Spezial Versicherung AG |
GERMANY | |
| Verlag Arbeit und Alter GmbH |
GERMANY | |
| Vernon |
FRANCE | |
| VHPM |
NETHERLANDS | |
| Via Pierre 1 |
FRANCE | |
| Vierzehnte FraMü Beteiligungs GmbH |
GERMANY | |
| Villa La Pagliaia S.r.l. |
ITALY | |
| Vintage Insurance Company |
CALIFORNIA | |
| VIP |
FRANCE | |
| 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. Deutschland GmbH |
FRANCE | |
| Wasserstein Perella & Co. Holdings Inc. |
UNITED KINGDOM | |
| Wasserstein Perella & Co. Inc. (Delaware) |
DELAWARE | |
| Wasserstein Perella & Co. Japan Ltd. |
JAPAN | |
| Wasserstein Perella & Co. Limited |
UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
| Wasserstein Perella & Co. Pacific Inc. |
DELAWARE | |
| Wasserstein Perella (France) SA |
FRANCE | |
| Wasserstein Perella Group Holdings LLC |
DELAWARE | |
| WATTINVEST C |
FRANCE | |
| WebTek Software Private Limited |
INDIA | |
| Wessex Holdings Inc |
NEW YORK | |
| West Nominees Limited |
UNITED KINGDOM | |
| Westbourne Properties Ltd |
UNITED KINGDOM | |
| Wilhelm Reuschel GmbH |
GERMANY | |
| Willemsbruggen |
NETHERLANDS | |
| Wm. H McGee & Co. (Bermuda) Ltd. |
BERMUDA | |
| Wm. H McGee & Co. Inc. |
NEW YORK | |
| Wm. H McGee & Co. of Puerto Rico Inc. |
PUERTO RICO | |
| Wm. H McGee Services Inc. |
NEW YORK | |
| 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 Inc. |
VIRGINIA | |
| World Access Service Corp. |
VIRGINIA | |
| WP Bridge Finance Inc. |
DELAWARE | |
| WP Plan Management Partners Inc. |
DELAWARE | |
| WP Services Inc. |
DELAWARE | |
| Yarra Finance Limited |
UNITED KINGDOM | |
| Zehnte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| Zenon Beteiligungs-GmbH |
GERMANY | |
| Zgar |
NETHERLANDS | |
| Zweiunddreißigste DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Zwölfte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| Zwolsche Algemeene Europa B.V. |
NETHERLANDS |