Exhibit 8.1 Fiscal year 2007
| Subsidiary | Jurisdiction |
| 4274563 Canada Inc., Toronto | CANADA | |
| 75 WALL STREET ADVISERS, Delaware | UNITED STATES | |
| A. Diffusion, Paris La Défense | FRANCE | |
| A.D.I.C., Colombia | COLOMBIA | |
| AAAM S.A., Paris | FRANCE | |
| AB Servicios Selecta Espana S.L., Madrid | SPAIN | |
| ACMAR, Casablanca | MOROCCO | |
| ACM-Compagnie Mercur Aktiengesellschaft, Bremen | GERMANY | |
| ACP GmbH & Co. Beteiligungen KG II, München | GERMANY | |
| ACP GmbH & Co. Beteiligungen KG, München | GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 1, München | GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4, München | GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4a, München | GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4b, München | GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4c, München | GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4d, München | GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4e, München | GERMANY | |
| Acropole Monde A | FRANCE | |
| Actio France | FRANCE | |
| ACTIP 3 | FRANCE | |
| ACTIP 5 | FRANCE | |
| ADEUS Aktienregister-Service-GmbH, Frankfurt am Main | GERMANY | |
| Advisa Zürich AG, Zürich | SWITZERLAND | |
| Advisors IG, LLC, Hollywood, FL | UNITED STATES | |
| Aequitas GmbH Allianz Equity—Alternative Strategies, München | GERMANY | |
| Aero-Fonte S.r.l, Catania | ITALY | |
| AFA, Paris | FRANCE | |
| AFC Assecuranz- und Finanzvermittlungs-Contor GmbH, Münster | GERMANY | |
| AGF 2X, Paris | 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 AFRIQUE Holding, Paris | FRANCE | |
| AGF AFRIQUE S.A., Paris | COTE D’IVOIRE | |
| AGF Air France IFC | FRANCE | |
| AGF Allianz South America Ltda., Sao Paulo | 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 ASCENSION 2011 L | FRANCE | |
| AGF Asia , Singapore | SINGAPORE | |
| AGF Asset Management S.A., Paris | FRANCE | |
| AGF Assurfinance, Paris | FRANCE | |
| AGF Balanced | BELGIUM | |
| AGF Benelux S.A., Luxembourg | LUXEMBOURG | |
| AGF Benin Health Assurances, Cotonou | BENIN | |
| AGF Biplus | FRANCE | |
| AGF BIPLUS 2 L | FRANCE | |
| AGF Boïeldieu, Paris |
FRANCE | |
Exhibit 8.1 Fiscal year 2007
| AGF Brasil Seguros S.A., Sao Paulo |
BRAZIL | |
| AGF Burkina Health Assurances, Ouagadougou |
BURKINA FASO | |
| AGF Cameroun Health Assurances, Douala |
CAMEROON | |
| AGF CAP FRANCE D |
FRANCE | |
| AGF Capital Investissement |
FRANCE | |
| AGF Capital Investissement 2 |
FRANCE | |
| AGF Centrafrique S.A., Bangui |
CENTRAL AFRICAN REPUBLIC | |
| AGF Côte d’Ivoire Health Assurances, Abidjan |
COTE D’IVOIRE | |
| AGF CREATIONS1 |
FRANCE | |
| AGF CREATIONS2 |
FRANCE | |
| AGF Croissance Europe |
FRANCE | |
| AGF Destinations 201 |
FRANCE | |
| AGF do Brasil Ltda., Sao Paulo |
BRAZIL | |
| AGF Dynamic |
BELGIUM | |
| AGF Dynamisme |
FRANCE | |
| AGF EFFICIO |
FRANCE | |
| AGF Efficio Confort |
FRANCE | |
| AGF EFFICIO PLUS |
FRANCE | |
| AGF Emprunts d’Etat |
FRANCE | |
| AGF Energie |
FRANCE | |
| AGF Epargne Action |
FRANCE | |
| AGF Equilibre |
FRANCE | |
| AGF Eureco |
FRANCE | |
| AGF Euribor Plus |
FRANCE | |
| AGF Euro Actions C et D |
FRANCE | |
| AGF Euro Gagnant |
FRANCE | |
| AGF Euro Inflation L |
FRANCE | |
| AGF Euro Oblig Plus |
FRANCE | |
| AGF Euro Obligisr |
FRANCE | |
| AGF Euro Tactique |
FRANCE | |
| AGF Euroland |
FRANCE | |
| AGF Europe Convertible |
FRANCE | |
| AGF Europe Obligations |
FRANCE | |
| AGF FIF Inst. Multimercado FI |
BRAZIL | |
| AGF FIF Inst. Plus FI |
BRAZIL | |
| AGF Foncier |
FRANCE | |
| AGF Forex Quant |
FRANCE | |
| AGF Graduello |
FRANCE | |
| AGF Haut Rendement |
FRANCE | |
| AGF Holding, Paris |
FRANCE | |
| AGF Holdings (UK) Limited, Guildford |
UNITED KINGDOM | |
| AGF Horizon 2010-11 |
FRANCE | |
| AGF Horizon 2012-13 |
FRANCE | |
| AGF Horizon 2014-15 |
FRANCE | |
| AGF Horizon 2016-17 |
FRANCE | |
| AGF Horizon 2018-20 |
FRANCE | |
| AGF Horizon 2021-23 |
FRANCE | |
| AGF Horizon 2024-26 |
FRANCE | |
| AGF Horizon 2027-29 |
FRANCE | |
| AGF Horizon 2030-32 |
FRANCE | |
| AGF Horizon 2033-35 |
FRANCE | |
| AGf Horizon 2036-38 |
FRANCE | |
| AGF Horizon 2039-41 |
FRANCE | |
| AGF Horizon LG Terme |
FRANCE | |
| AGF HOSPITAL EURO L |
FRANCE | |
| AGF Hospitalier International L |
FRANCE | |
| AGF Hospitaliers Monde |
FRANCE | |
| AGF Immobilier S.N.C., Paris |
FRANCE | |
| AGF Imo Actions |
FRANCE | |
| AGF Indice Euroland |
FRANCE | |
Exhibit 8.1 Fiscal year 2007
| AGF Indices USA |
FRANCE | |
| AGF Informatique G.I.E., Paris la Défense |
FRANCE | |
| AGF Insurance Limited, Guildford |
UNITED KINGDOM | |
| AGF Inter Oblig |
FRANCE | |
| AGF Interfonds |
FRANCE | |
| AGF International, Paris |
FRANCE | |
| AGF Inversiones, S.A., Buenos Aires |
ARGENTINA | |
| AGF INVEST |
FRANCE | |
| AGF Invest Euro L |
FRANCE | |
| AGF Japon |
FRANCE | |
| AGF Long Terme |
FRANCE | |
| AGF Madagascar Health Assurances, Antananarivo |
MADAGASCAR | |
| AGF MADAGASCAR S.A., Antananarivo |
MADAGASCAR | |
| AGF Madagascar Vie, Antananarivo |
MADAGASCAR | |
| AGF Mali Health Assurances, Bamako |
MALI | |
| AGF Marches Emergents |
FRANCE | |
| AGF Matieres Premier |
FRANCE | |
| AGF Multi Croissance |
FRANCE | |
| AGF Multi Defensif |
FRANCE | |
| AGF Multi Harmonie |
FRANCE | |
| AGF Oblig Convertibles |
FRANCE | |
| AGF Oblig CT Terme |
FRANCE | |
| AGF Oblig Européennes |
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 Pension Trustees, Guildford |
UNITED KINGDOM | |
| AGF Private Banking S.A., Paris |
FRANCE | |
| AGF Private Equity FCPR |
FRANCE | |
| AGF Private Equity S.A., Paris |
FRANCE | |
| AGF Prudence |
FRANCE | |
| AGF RAS Holding BV, Amsterdam |
NETHERLANDS | |
| AGF RENDEMENT LT R |
FRANCE | |
| AGF RENDEMENT REEL L |
FRANCE | |
| AGF Richelieu, Paris |
FRANCE | |
| AGF Saint Marc CL |
FRANCE | |
| AGF Saude S.A., Sao Paulo |
BRAZIL | |
| AGF Scalinvest |
FRANCE | |
| AGF Secteur Immobilier |
FRANCE | |
| AGF Senegal Vie S.A., Dakar |
SENEGAL | |
| AGF Senegal Health Assurances, Dakar |
SENEGAL | |
| AGF Senegal IARD S.A., Dakar |
SENEGAL | |
| AGF Serenite |
FRANCE | |
| AGF Tactique Alpha I |
FRANCE | |
| AGF Togo Health Assurances, Lome |
TOGO | |
| AGF TRIPLUS LH |
FRANCE | |
| AGF UK |
FRANCE | |
| AGF USA USA |
FRANCE | |
| AGF VALEUR DURABLES L |
FRANCE | |
| AGF Vita 4 |
FRANCE | |
| AGF Vita Plus |
FRANCE | |
| AGF Voltissimo |
FRANCE | |
| AGFimo |
FRANCE | |
| AGI Investment AG, Frankfurt a.M. |
GERMANY | |
| Agora Courtage, Boulogne |
FRANCE | |
| AGT, Lome |
TOGO | |
Exhibit 8.1 Fiscal year 2007
| AHFP Capital SARL, Geneva | SWITZERLAND | |
| Ajax Insurance Holdings Limited, Guildford | UNITED KINGDOM | |
| Aktive Rück ARV Allianz Suisse | SWITZERLAND | |
| Alba Allgemeine Versicherungs-Gesellschaft, Basel | SWITZERLAND | |
| Alchemy Capital PLC, Dublin | IRELAND | |
| Aleppa Funding I Llc, Delaware | UNITED STATES | |
| Aleppa Funding II Llc, Delaware | UNITED STATES | |
| Alexandria Capital PLC, Dublin | IRELAND | |
| Alfa Trade Corporation spol s.r.o., Prag | CZECH REPUBLIC | |
| Alida Grundstücksgesellschaft mbH & Co. KG, Hamburg | GERMANY | |
| Alida Grundstücksverwaltung GmbH, Hamburg | GERMANY | |
| All Net GmbH, Stuttgart | GERMANY | |
| Allianz Australian Claims Services Limited, Sydney | AUSTRALIA | |
| Allianz (UK) Limited, Guildford | UNITED KINGDOM | |
| Allianz AADB Fonds | GERMANY | |
| Allianz ABS Fonds | GERMANY | |
| Allianz AKR Fonds | GERMANY | |
| Allianz Alp Sp. z oo, Warschau | POLAND | |
| Allianz Alternative Asset Management U.S. L.P., New York | UNITED STATES | |
| Allianz Alternative Asset Management US Holding Inc., New York | UNITED STATES | |
| Allianz Alternative Assets Holding GmbH, München | GERMANY | |
| Allianz America Latina S.C. Ltda., Rio de Janeiro | BRAZIL | |
| Allianz Argentina Compania de Seguros Generales S.A., Buenos Aires | ARGENTINA | |
| Allianz Asset Management, správcovská spol,a.s., Bratislava | SLOVAKIA (Slovak Republic) | |
| Allianz Asset Management, Zürich | SWITZERLAND | |
| Allianz Australia Workers Compensation (Victoria) Limited, Melbourne | AUSTRALIA | |
| Allianz Australia Advantage Ltd., Sydney | AUSTRALIA | |
| Allianz Australia Employee Share Plan Pty Ltd., Sydney | AUSTRALIA | |
| Allianz Australia Insurance Limited, Sydney | AUSTRALIA | |
| Allianz Australia Limited, Sydney | AUSTRALIA | |
| Allianz Australia Services (No. 2) Pty Ltd, Sydney | AUSTRALIA | |
| Allianz Australia Services Pty Limited, Sydney | AUSTRALIA | |
| Allianz Australia Workers Compensation (NSW) Limited, Sydney | AUSTRALIA | |
| Allianz Australia Workers Compensation (SA) Limited, Adelaide | AUSTRALIA | |
| Allianz Autowelt GmbH, München | GERMANY | |
| Allianz Aviation Agency, Burbank | UNITED STATES | |
| Allianz AVM Fonds | GERMANY | |
| Allianz AVR-Fonds | GERMANY | |
| Allianz AZL Vermögensverwaltung GmbH & Co. KG, München | GERMANY | |
| Allianz BADB Fonds | GERMANY | |
| Allianz Bank Financial Advisors S.p.A., Mailand | ITALY | |
| Allianz Bank Zrt., Budapest | HUNGARY | |
| Allianz Belgium Insurance S.A., Brüssel | BELGIUM | |
| Allianz Beratungs- und Vertriebs-AG, München | GERMANY | |
| Allianz Beteiligungs Management GmbH, München | GERMANY | |
| Allianz Biznes Sp. z o.o., Warschau | POLAND | |
| Allianz Bulgaria Holding Company Ltd., Sofia | BULGARIA | |
| Allianz Bulgaria Insurance and Reinsurance Company Ltd., Sofia | BULGARIA | |
| Allianz Bulgaria Life Insurance Company Ltd., Sofia | BULGARIA | |
| Allianz Bulgaria Pension Assurance Company Ltd., Sofia | BULGARIA | |
| Allianz business services, s.r.o., Bratislava | SLOVAKIA (Slovak Republic) | |
| Allianz Capital Partners GmbH, München | GERMANY | |
| Allianz Capital Partners Verwaltungs GmbH, München | GERMANY | |
| Allianz Cash Pool II, LLC | UNITED STATES | |
| Allianz Cash Pool LLC, Delaware | UNITED STATES | |
| Allianz CenterManagement GmbH, Stuttgart | GERMANY | |
| Allianz China Life Insurance Co. Ltd., Shanghai | CHINA | |
| Allianz Climate Solutions GmbH, München | GERMANY | |
Exhibit 8.1 Fiscal year 2007
| Allianz Compagnia Italiana Finanziamenti 2 S.p.A., Mailand | ITALY | |
| Allianz Compagnia Italiana Finanziamenti S.p.A., Mailand | ITALY | |
| Allianz CompanÍa de Seguros y Reaseguros S.A., Madrid | SPAIN | |
| Allianz Cornhill Information Services Private Ltd., Trivandrum | INDIA | |
| Allianz Corporate Ireland Insurance p.l.c., Dublin | IRELAND | |
| Allianz Croiss II | FRANCE | |
| Allianz Croiss III | FRANCE | |
| Allianz Croissance | FRANCE | |
| Allianz Deutschland AG, München | GERMANY | |
| Allianz Direct New Europe Sp. z o.o., Warsaw | POLAND | |
| Allianz Direct, s.r.o., Prague | CZECH REPUBLIC | |
| Allianz dit Strategiefonds Balance | GERMANY | |
| Allianz dit Strategiefonds Stabilität | GERMANY | |
| Allianz dit Strategiefonds Wachstum | GERMANY | |
| Allianz dit Strategiefonds Wachstum Plus | GERMANY | |
| Allianz Dresdner Asset Management Hellas S.A., Athen | GREECE | |
| Allianz Dresdner Bauspar AG, Bad Vilbel | GERMANY | |
| Allianz Dresdner Mutual Funds Management Hellas S.A., Athen | GREECE | |
| Allianz EDUKACJA S.A., Bialobrzegi | POLAND | |
| Allianz Egypt Insurance Company S.A.E., Cairo | EGYPT | |
| Allianz Egypt Life Company S.A.E., Cairo | EGYPT | |
| Allianz Elementar Lebensversicherungs-Aktiengesellschaft, Wien | AUSTRIA | |
| Allianz Elementar Versicherungs-Aktiengesellschaft, Wien | AUSTRIA | |
| Allianz Engineering Services Limited, Guildford | UNITED KINGDOM | |
| Allianz Equity Investments Ltd., Guildford | UNITED KINGDOM | |
| ALLIANZ EUR.PENS.INV.-BALANCED | LUXEMBOURG | |
| ALLIANZ EUR.PENS.INV.-DYNAMIC | LUXEMBOURG | |
| Allianz Europe B.V., Amsterdam | NETHERLANDS | |
| Allianz Europe Ltd., Amsterdam | NETHERLANDS | |
| Allianz FADB Fonds | GERMANY | |
| Allianz Finance B.V., Amsterdam | NETHERLANDS | |
| Allianz Finance Corporation, Westport | UNITED STATES | |
| Allianz Finance II B.V., Amsterdam | NETHERLANDS | |
| Allianz Finance II Luxembourg S.A., Luxembourg | LUXEMBOURG | |
| Allianz Finance III B.V., Amsterdam | NETHERLANDS | |
| Allianz Finance III Luxembourg S.A., Luxembourg | LUXEMBOURG | |
| Allianz Finance Management P/L, Sydney | AUSTRALIA | |
| Allianz Financial Services S.A., Athen | GREECE | |
| Allianz Finanzbeteiligungs GmbH, München | GERMANY | |
| Allianz Fire and Marine Insurance Japan Ltd., Tokyo | JAPAN | |
| Allianz Fonds APKE | GERMANY | |
| Allianz General Insurance Malaysia Berhad p.l.c., Kuala Lumpur | MALAYSIA | |
| Allianz Gestion Sociedad Gestora de Instituciones de Inversion Colectiva S.A., Madrid | SPAIN | |
| Allianz GI Real Estate Australia Ltd., Sydney | AUSTRALIA | |
| Allianz GLA Fonds | GERMANY | |
| Allianz Global Corporate & Specialty AG, München | GERMANY | |
| Allianz Global Corporate & Specialty France, Paris | FRANCE | |
| Allianz Global Investors (Schweiz) AG, Zürich | SWITZERLAND | |
| Allianz Global Investors (UK) Ltd, London | UNITED KINGDOM | |
| Allianz Global Investors Advisory GmbH, Frankfurt am Main | GERMANY | |
| Allianz Global Investors AG, München | GERMANY | |
| Allianz Global Investors Asia Pacific GmbH, München | GERMANY | |
| Allianz Global Investors Australia Ltd., Sydney | AUSTRALIA | |
| Allianz Global Investors Deutschland GmbH, München | GERMANY | |
| Allianz Global Investors Distributors LLC, Stamford | UNITED STATES | |
| Allianz Global Investors Europe GmbH, München | GERMANY | |
| Allianz Global Investors Europe Holding GmbH, München | GERMANY | |
| Allianz Global Investors Fund Management LLC, Delaware | UNITED STATES | |
| Allianz Global Investors Hong Kong Ltd., Hong Kong | HONG KONG | |
Exhibit 8.1 Fiscal year 2007
| Allianz Global Investors Ireland Ltd., Dublin | IRELAND | |
| Allianz Global Investors Italia S.p.A, Mailand | ITALY | |
| Allianz Global Investors Japan Co. Ltd. , Tokyo | JAPAN | |
| Allianz Global Investors Kapitalanlagegesellschaft mbH, Frankfurt am Main | GERMANY | |
| Allianz Global Investors Korea Limited, Seoul | KOREA, REPUBLIC OF | |
| Allianz Global Investors Luxembourg S.A., Luxembourg | LUXEMBOURG | |
| Allianz Global Investors New York Holdings LLC, New York | UNITED STATES | |
| Allianz Global Investors Nominees (UK) Ltd, London | UNITED KINGDOM | |
| Allianz Global Investors Nominees Services Limited, George Town/Grand Cayman | UNITED KINGDOM | |
| Allianz Global Investors of America L.P., Dover/Delaware | UNITED STATES | |
| Allianz Global Investors of America LLC, Newport Beach | UNITED STATES | |
| Allianz Global Investors Produkt Solutions GmbH, München | GERMANY | |
| Allianz Global Investors Securities Investment Consulting Ltd., Taipei | TAIWAN | |
| Allianz Global Investors Services (UK) Ltd, London | UNITED KINGDOM | |
| Allianz Global Investors Singapore, Ltd., Singapur | SINGAPORE | |
| Allianz Global Investors Taiwan Ltd., Taipei | TAIWAN | |
| Allianz Global Investors U.S. Retail LLC, Dover/Delaware | UNITED STATES | |
| Allianz Global Investors US Equities LLC, Delaware | UNITED STATES | |
| Allianz Global Investors US Holding LLC, Delaware | UNITED STATES | |
| Allianz Global Investors US Holdings Inc., Wilmington | UNITED STATES | |
| Allianz Global Investors US Partners GP, Delaware | UNITED STATES | |
| Allianz Global Risks US Insurance Company, Burbank | UNITED STATES | |
| Allianz GLR Fonds | GERMANY | |
| Allianz GLRS Fonds | GERMANY | |
| Allianz GLU Fonds | GERMANY | |
| Allianz GREQ Fonds | GERMANY | |
| Allianz GRGB Fonds | GERMANY | |
| Allianz Handwerker Services GmbH, München | GERMANY | |
| Allianz Hedge Fund Partners (Cayman) LLC, George Town | UNITED STATES | |
| Allianz Hedge Fund Partners Inc., Delaware | UNITED STATES | |
| Allianz Hedge Fund Partners SARL, Geneva | UNITED STATES | |
| Allianz Hellas Insurance Company S.A., Athen | GREECE | |
| Allianz Holding eins GmbH, Wien | AUSTRIA | |
| Allianz Holding France SAS, Paris | FRANCE | |
| Allianz Holdings plc., Guildford | UNITED KINGDOM | |
| Allianz Hungária Biztosító Zrt., Budapest | HUNGARY | |
| Allianz Iberica Services Center, A.I.E., Barcelona | SPAIN | |
| Allianz Immobilien GmbH, Stuttgart | GERMANY | |
| Allianz Immobilienfonds 1 GmbH & Co. KG, München | GERMANY | |
| Allianz Immobilienfonds GmbH, Stuttgart | GERMANY | |
| Allianz Income Managment Corp., Minneapolis | UNITED STATES | |
| Allianz Informatik Beteiligungsgesellschaft mbH, München | GERMANY | |
| Allianz Infrastructure Holdings Limited, London | UNITED KINGDOM | |
| Allianz Insurance (Hong Kong) Ltd., Hong Kong | CHINA | |
| Allianz Insurance Company Lanka Limited, Saram | SRI LANKA | |
| Allianz Insurance Company of Singapore Pte. Ltd., Singapur | SINGAPORE | |
| Allianz Insurance Limited, Johannesburg | SOUTH AFRICA | |
| Allianz Insurance Management Asia Pacific Pte. Ltd., Singapore | SINGAPORE | |
| Allianz Insurance plc., Guildford | UNITED KINGDOM | |
| Allianz Insurance Services LTD., Athen | GREECE | |
| Allianz International Ltd., Guildford | UNITED KINGDOM | |
| ALLIANZ INVERSIONES, SOCIEDAD DE VALORES S.A., Madrid | SPAIN | |
| Allianz Invest 50 LH | AUSTRIA | |
| Allianz Invest Alternativ | AUSTRIA | |
| Allianz Invest Eurorent Liquid | AUSTRIA | |
| Allianz Invest Kapitalanlage GmbH, Wien | AUSTRIA | |
| Allianz Invest Osteuropa LH | AUSTRIA | |
Exhibit 8.1 Fiscal year 2007
| Allianz Invest Osteuropa NL | AUSTRIA | |
| Allianz Invest Ostrent LH | AUSTRIA | |
| Allianz Investment Company LLC, Westport | UNITED STATES | |
| Allianz Investment Management SE, München | GERMANY | |
| Allianz Investment Properties Ltd., Guildford | UNITED KINGDOM | |
| Allianz Investmentbank Aktiengesellschaft, Wien | AUSTRIA | |
| Allianz Ireland p.l.c., Dublin | IRELAND | |
| Allianz Irish Life Holdings p.l.c., Dublin | IRELAND | |
| Allianz Jupiter 1 B.V., Amsterdam | NETHERLANDS | |
| Allianz Jupiter 2 B.V., Amsterdam | NETHERLANDS | |
| Allianz Jupiter 3 B.V., Amsterdam | UNITED STATES | |
| Allianz Jupiter 4 B.V., Amsterdam | NETHERLANDS | |
| Allianz Jupiter 5 B.V., Amsterdam | NETHERLANDS | |
| Allianz kontakt, s.r.o., Prague | CZECH REPUBLIC | |
| Allianz Leasing & Services JSC, Sofia | BULGARIA | |
| Allianz Leben Private Equity Fonds 1998 GmbH, München | GERMANY | |
| Allianz Leben Private Equity Fonds 2001 GmbH, München | GERMANY | |
| Allianz Leben Private Equity Fonds 2008 GmbH, München | GERMANY | |
| Allianz Leben Private Equity Fonds Plus GmbH, München | GERMANY | |
| Allianz Lebensversicherungs-Aktiengesellschaft, Stuttgart | GERMANY | |
| Allianz Life & Annuity Company, Minneapolis | UNITED STATES | |
| Allianz Life Advisors LLC, Minneapolis | UNITED STATES | |
| Allianz Life Financial Services, LLC, Minneapolis | UNITED STATES | |
| Allianz Life Insurance Co. Ltd., Seoul | KOREA, REPUBLIC OF | |
| Allianz Life Insurance Company of North America, Minneapolis | UNITED STATES | |
| Allianz Life Insurance Malaysia Berhad p.l.c., Kuala Lumpur | MALAYSIA | |
| Allianz Life Insurance of New York, New York | UNITED STATES | |
| Allianz Life Luxembourg S.A., Luxembourg | LUXEMBOURG | |
| Allianz Life Moskau, Moskau | RUSSIAN FEDERATION | |
| Allianz Malaysia Berhad p.l.c., Kuala Lumpur | MALAYSIA | |
| Allianz Management Services Limited, Guildford | UNITED KINGDOM | |
| Allianz Marine (UK) Ltd., Ipswich | UNITED KINGDOM | |
| Allianz Mena Holding Bermuda, Beirut | BERMUDA | |
| Allianz Mena Holding Co. SPC, Manama/Bahrain | BAHRAIN | |
| Allianz México S.A. Compañía de Seguros, Mexico, D.F. | MEXICO | |
| Allianz Nederland Administratie B.V., Utrecht | NETHERLANDS | |
| Allianz Nederland Asset Management B.V., Amsterdam | NETHERLANDS | |
| Allianz Nederland Groep N.V., Rotterdam | NETHERLANDS | |
| Allianz Nederland Levensverzekering N.V., Utrecht | NETHERLANDS | |
| Allianz Nederland Schadeverzekering N.V., Rotterdam | NETHERLANDS | |
| Allianz New Europe Holding GmbH, Wien | AUSTRIA | |
| Allianz New Zealand Limited, Auckland | NEW ZEALAND | |
| Allianz Northern Ireland Limited, Belfast | UNITED KINGDOM | |
| Allianz Objektbeteiligungs- GmbH, Stuttgart | GERMANY | |
| Allianz Obligations | FRANCE | |
| Allianz of America Corp., New York | UNITED STATES | |
| Allianz of America, Inc., Wilmington | UNITED STATES | |
| Allianz of Asia-Pacific and Africa GmbH, München | GERMANY | |
| Allianz of South Africa (Proprietary) Ltd., Johannesburg | SOUTH AFRICA | |
| Allianz Pension Consult GmbH, Stuttgart | GERMANY | |
| Allianz Pension Fund Trustees Ltd., Guildford | UNITED KINGDOM | |
| Allianz Pension Partners GmbH, München | GERMANY | |
| Allianz Pensionsfonds Aktiengesellschaft, Stuttgart | GERMANY | |
| Allianz Pensionskasse Aktiengesellschaft, Stuttgart | GERMANY | |
| Allianz Pensionskasse Aktiengesellschaft, Wien | AUSTRIA | |
| Allianz penzijní fond, a.s., Praha | CZECH REPUBLIC | |
| Allianz Pimco Corporate LH | AUSTRIA | |
| Allianz Pimco Mortgage LH | AUSTRIA | |
| Allianz Pimco Mortgage NL | AUSTRIA | |
| Allianz pojistóvna, a.s., Prag | CZECH REPUBLIC | |
Exhibit 8.1 Fiscal year 2007
| Allianz Polska Services Sp. z o.o., Warschau | POLAND | |
| Allianz Private Equity GmbH, München | GERMANY | |
| ALLIANZ PRIVATE EQUITY PARTNERS EUROPA III, Milano | ITALY | |
| Allianz Private Equity Partners GmbH, München | GERMANY | |
| Allianz Private Equity Partners Verwaltungs GmbH, München | GERMANY | |
| Allianz Private Equity Partners, Inc., New York | UNITED STATES | |
| Allianz Private Equity UK Holdings Limited, London | UNITED KINGDOM | |
| Allianz Private Krankenversicherungs-Aktiengesellschaft, München | GERMANY | |
| Allianz ProzessFinanz GmbH, München | GERMANY | |
| Allianz PV WS Fonds | GERMANY | |
| Allianz Re Dublin Limited, Dublin | IRELAND | |
| Allianz Real Estate GmbH, München | GERMANY | |
| Allianz Rechtsschutz-Service GmbH, München | GERMANY | |
| Allianz Renewable Energy Acquisition GmbH, Frankfurt am Main | GERMANY | |
| Allianz Renewable Energy Holdings GmbH, München | GERMANY | |
| Allianz Renewable Energy Management GmbH, Frankfurt am Main | GERMANY | |
| Allianz Renewable Energy Subholding GmbH & Co.KG, München | GERMANY | |
| Allianz reosiguranje d.d., Zagreb | CROATIA (local name: Hrvatska) | |
| Allianz Risk Audit, Moskau | RUSSIAN FEDERATION | |
| Allianz Risk Consultants B.V., Rotterdam | NETHERLANDS | |
| Allianz Risk Consultants Inc., Los Angeles | UNITED STATES | |
| Allianz Risk Transfer (Bermuda) Ltd., Hamilton | BERMUDA | |
| Allianz Risk Transfer (UK), Limited, London | UNITED KINGDOM | |
| Allianz Risk Transfer AG, Zürich | SWITZERLAND | |
| Allianz Risk Transfer Inc., New York | UNITED STATES | |
| Allianz Risk Transfer N.V., Amsterdam | NETHERLANDS | |
| Allianz ROSNO Asset Allocation Russia | LUXEMBOURG | |
| Allianz Rosno Asset Management | RUSSIAN FEDERATION | |
| Allianz Rosno Life, Moskau | RUSSIAN FEDERATION | |
| Allianz S.A. de C.V., Mexico | MEXICO | |
| Allianz S.A., A.S. Agencia de Seguros, Barcelona | SPAIN | |
| Allianz S.p.A., Trieste | ITALY | |
| Allianz Service Company Japan Ltd., Tokyo | JAPAN | |
| Allianz Services (UK) Limited, London | UNITED KINGDOM | |
| Allianz Servicios Técnicos, A.I.E., Barcelona | SPAIN | |
| Allianz Shared Infrastructure Services GmbH, München | GERMANY | |
| Allianz SNA Sal, Beirut | LEBANON | |
| Allianz Société Financiére S.à.r.l., Luxemburg | LUXEMBOURG | |
| Allianz Specialised Investments Limited, London | UNITED KINGDOM | |
| ALLIANZ SUBALPINA S.p.A. SOCIETA’ DI ASSICURAZIONI E RIASSICURAZIONI, Turin | ITALY | |
| Allianz Suisse Flexible Fund | SWITZERLAND | |
| Allianz Suisse Immobilien AG, Volketswil | SWITZERLAND | |
| Allianz Suisse Lebensversicherungs-Gesellschaft, Zürich | SWITZERLAND | |
| Allianz Suisse Personal Financial Services AG, Zürich | SWITZERLAND | |
| Allianz Suisse Rückversicherungs AG, Zürich | SWITZERLAND | |
| Allianz Suisse Versicherungs-Gesellschaft, Zürich | SWITZERLAND | |
| Allianz Taiwan Life Insurance Co. Ltd., Taipei | TAIWAN | |
| Allianz Takaful, Bahrain | BAHRAIN | |
| Allianz Taunusanlage GbR, Stuttgart | GERMANY | |
| Allianz Tiriac Asigurari SA, Bukarest | ROMANIA | |
| Allianz Treuhand GmbH, München | GERMANY | |
| Allianz Ukraine Life | RUSSIAN FEDERATION | |
| Allianz Ukraine LLC, Kiew | RUSSIAN FEDERATION | |
| Allianz Underwriters Insurance Company, Burbank | UNITED STATES | |
| Allianz Venture Partners Beteiligungs-GmbH, München | GERMANY | |
| Allianz Versicherungs-Aktiengesellschaft, München | GERMANY | |
| Allianz VKA Fonds | GERMANY | |
| Allianz VKRD-Fonds | GERMANY | |
| Allianz VLBR-Fonds | GERMANY | |
Exhibit 8.1 Fiscal year 2007
| Allianz VSR Fonds | GERMANY | |
| Allianz VVB Fonds | GERMANY | |
| Allianz Wohneigentum GmbH, Stuttgart | GERMANY | |
| Allianz Worldwide Care Ltd., Dublin | IRELAND | |
| Allianz Zagreb d.d., Zagreb | CROATIA (local name: Hrvatska) | |
| Allianz ZB d.o.o. Company for the Management of an Obligatory Pension Fund, Zagreb | CROATIA (local name: Hrvatska) | |
| Allianz ZB d.o.o. company of the management of voluntary pension funds, Zagreb | CROATIA (local name: Hrvatska) | |
| ALLIANZ, Sociedade Gestora de Fundos de Pensões, SA., Lisbonne | PORTUGAL | |
| Allianz_ALD_Fonds | GERMANY | |
| Allianz_ALIK_Fonds | GERMANY | |
| Allianz_AVI_1 Fonds | GERMANY | |
| Allianz_AVM_B_Fonds | GERMANY | |
| Allianz_BRD_Fonds | GERMANY | |
| Allianz_DGD_Fonds | GERMANY | |
| Allianz_DRD_Fonds | GERMANY | |
| Allianz_FAD_Fonds | GERMANY | |
| Allianz_FRD_Fonds | GERMANY | |
| Allianz_Invest_11, Division Leben/Kranken | AUSTRIA | |
| Allianz_Invest_11, Division S/U (incl. Minorities) | AUSTRIA | |
| Allianz_Invest_12, Division Leben/Kranken | AUSTRIA | |
| Allianz_Invest_Spezial_2 | AUSTRIA | |
| Allianz_Invest_Spezial_3 | AUSTRIA | |
| Allianz_LAD_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_SDR_Fonds | GERMANY | |
| Allianz_SOA_Fonds | GERMANY | |
| Allianz_SWAG_Fonds | GERMANY | |
| Allianz_SysFI_Fonds (SysFI), Frankfurt a.M. | 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 | UNITED STATES | |
| Allianz-Slovenská DSS, a.s., Bratislava | SLOVAKIA (Slovak Republic) | |
| Allianz-Slovenská poist’ovna a.s., Bratislava | SLOVAKIA (Slovak Republic) | |
| ALLIANZ-TIRIAC ADM PENSII | ROMANIA | |
| AllSecur B.V., Den Bosch | NETHERLANDS | |
| Almeda LLC, Voronezh | RUSSIAN FEDERATION | |
| Alpha Vision Capital Advisors LLC, Newport Beach | UNITED STATES | |
| Alpha Vision Capital Mgmt LLC, Newport Beach | UNITED STATES | |
| Alpha Vision LLC, Newport Beach | UNITED STATES | |
| Alternative Holding Partenaires | FRANCE | |
| Am Anger Immobilienverwaltungs-GmbH, Frankfurt am Main | GERMANY | |
| Am Anger Verwaltungs-GmbH & Co. KG, Frankfurt am Main | GERMANY | |
| Amaya Compania de Seguros y Reaseguros S.A., Madrid | SPAIN | |
| American Automobile Insurance Company, Missouri | UNITED STATES | |
| American Financial Marketing, Inc., Minneapolis | UNITED STATES | |
| Ann Arbor Annuity Exchange, Inc., Ann Arbor | UNITED STATES | |
| Antoniana Veneta Popolare Assicurazioni S.p.A., Trieste | ITALY | |
| Antoniana Veneta Popolare Vita S. p. A., Trieste | ITALY | |
| APKR Pimco Emerging Markets | GERMANY | |
| Approfrais SA, Evreux | FRANCE | |
Exhibit 8.1 Fiscal year 2007
| Arab Gulf Health Services, Beirut | LEBANON | |
| Arcalis 22 | FRANCE | |
| Arcalis 23 | FRANCE | |
| Arcalis 24 | FRANCE | |
| Arcalis 28 | FRANCE | |
| Arcalis Assur 5 | FRANCE | |
| Arcalis UN | FRANCE | |
| Arcalis, Paris | FRANCE | |
| Archenar Marketing Trading Lda., Funchal/ Madeira | PORTUGAL | |
| Ariondaz SAS, Paris | FRANCE | |
| Arlon Properties S.A., Luxembourg | LUXEMBOURG | |
| ARSA B.V., Amsterdam | NETHERLANDS | |
| ART Asset Management LLC, New York | UNITED STATES | |
| AS Selecta s.r.o., Bratislava | SLOVAKIA (Slovak Republic) | |
| Aspelle Limited, London | UNITED KINGDOM | |
| ASREX, Paris | FRANCE | |
| Assimediass S.r.l., Mailand | ITALY | |
| ASSISTANCE AND SERVICES CORPORATION OF IRELAND “A.S.C.I.”, Dublin | IRELAND | |
| Assistance, Courtage d’Assurance et de Réassurance S.A., Paris | FRANCE | |
| Associated Group Benefits Ltd., Ontario | CANADA | |
| Associated Indemnity Corporation, Novato | UNITED STATES | |
| Assurance Vie et Prévoyance (AVIP) SA, Paris | FRANCE | |
| Assurances Fédérales BV, Amsterdam | FRANCE | |
| Assurances Générales de France IART S.A., Paris | FRANCE | |
| Assurances Générales de France Vie S.A., Paris | FRANCE | |
| Assurances Générales de France, Paris | FRANCE | |
| Assurances Générales du Laos Ltd., Laos | LAO PEOPLE’S DEMOCRATIC REPUBLIC | |
| Assurances Générales du Mali (AGM), Bamako | COTE D’IVOIRE | |
| Astormed CJSC, Omsk | RUSSIAN FEDERATION | |
| Athena Europe Obligations | FRANCE | |
| Athena Interfonds | FRANCE | |
| Athéna Obligations | FRANCE | |
| Athéna, Paris | FRANCE | |
| Atrium SAS, Paris | FRANCE | |
| Atropos Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| Auros GmbH, München | GERMANY | |
| Automaty Servis Selecta Sro, Praha | CZECH REPUBLIC | |
| AVIP ACTIONS 100 | FRANCE | |
| AVIP ACTIONS 60 | FRANCE | |
| AVIP PERFORMANCE 80 | FRANCE | |
| AVIP TOP 300 | FRANCE | |
| AVIP TOP CROISSANCE | FRANCE | |
| AVIP TOP DEFENSIF | FRANCE | |
| AVIP TOP HARMONIE | FRANCE | |
| Axioma Insurance (Cyprus) Ltd., Nicosia | CYPRUS | |
| AZ GI Advertising Agency Inc., Delaware | UNITED STATES | |
| AZ GI Managed Accounts LLC, Delaware | UNITED STATES | |
| AZ GI Pacific Ltd., Hamilton/Bermuda | BERMUDA | |
| AZ GI U.S. Retail LLC, Delaware | UNITED STATES | |
| AZ Jupiter Ltd., London | UNITED KINGDOM | |
| AZ-Aiolos Vermögensverwaltungsgesellschaft OHG, München | GERMANY | |
| AZ-Arges Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 10 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 14 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 22 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 29 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 3 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 39 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
Exhibit 8.1 Fiscal year 2007
| AZ-Argos 41 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 44 Vermögensverwaltungsgesellschaft mbH & Co. KG, München | GERMANY | |
| AZ-Argos 45 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 46 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 47 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 48 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 49 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Argos 6 Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-Asopos Vermögensverwaltungsgesellschaft OHG, München | GERMANY | |
| AZL AI Nr. 1 GmbH, München | GERMANY | |
| AZL AI Nr. 2 SARL, Luxembourg | LUXEMBOURG | |
| AZL PE Nr. 1 GmbH, München | GERMANY | |
| AZL PF Investmetns, Inc., Minneapolis | UNITED STATES | |
| AZL-Alico Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZL-DRB Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-MPS Beteiligungsgesellschaft mbH & Co. KG, München | GERMANY | |
| AZS-Arges Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-SER Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| AZ-SGD Private Equity Fonds GmbH, München | GERMANY | |
| AZT Automotive GmbH, München | GERMANY | |
| AZT Risk & Technology GmbH, München | GERMANY | |
| BACAB S.A., Ste. Croix/Schweiz | SWITZERLAND | |
| Baladau | FRANCE | |
| Bankhaus W. Fortmann & Söhne KG, Oldenburg | GERMANY | |
| Banque AGF S.A., Paris | FRANCE | |
| BARTEC AB, Karlskrona/Schweden | SWEDEN | |
| BARTEC AS, Oslo | NETHERLANDS | |
| BARTEC Barlian Industries Holding AG, Cham/Schweiz | SWITZERLAND | |
| BARTEC Belgium N.V., Tessenderlo/Belgium | BELGIUM | |
| BARTEC Benke GmbH, Reinbeck | GERMANY | |
| BARTEC Consult GmbH, Bad Mergentheim | GERMANY | |
| BARTEC d.o.o., Zagorje, Slovenia | SLOVENIA | |
| Bartec Electric (Shanghai) Co., Ltd., Shanghai | CHINA | |
| Bartec Electric (Shanxi) Co., Ltd., Shanxi | CHINA | |
| BARTEC Elektrotechnik GmbH, Wien | AUSTRIA | |
| BARTEC Engineering + Services AG, Cham | SWITZERLAND | |
| Bartec GmbH, Bad Mergentheim | GERMANY | |
| BARTEC Hungary Kft, Budapest | HUNGARY | |
| Bartec Korea, Seoul | KOREA, REPUBLIC OF | |
| BARTEC Kroatien, Zagreb | CROATIA (local name: Hrvatska) | |
| BARTEC Middle East | UNITED ARAB EMIRATES | |
| BARTEC Nederland B.V., Ridderkerk/Netherland | NETHERLANDS | |
| BARTEC Nederland Ultrakust Division B.V., Ridderkerk/Netherlands | NETHERLANDS | |
| BARTEC Pte Ltd., Singapur | SINGAPORE | |
| BARTEC S.A., Barcelona | SPAIN | |
| BARTEC s.a.r.l., Fegersheim Cedex/France | FRANCE | |
| BARTEC s.r.l., Melegnano | ITALY | |
| BARTEC s.r.o., Prag | CZECH REPUBLIC | |
| BARTEC Safety PTY. LTD., Johannesburg, South Africa | SOUTH AFRICA | |
| BARTEC Sicherheitsschaltanlagen GmbH, Menden | GERMANY | |
| BARTEC Sp.z.o.o., Poland | POLAND | |
| BARTEC UK Ltd., Bury Lancashire/Great Britain | UNITED KINGDOM | |
| BARTEC US Corp., Tulsa/Oklahoma | UNITED STATES | |
| BARTEC Varnost d.o.o., Zagorje, Slovenia | SLOVENIA | |
| BAWAG Allianz Mitarbeitervorsorgekasse AG, Wien | AUSTRIA | |
| BCA Betriebs Catering GmbH Verpflegungsdienste, Gerlingen | GERMANY | |
| Beethoven Funding Corporation, Dover | UNITED STATES | |
| BERGA Grundstücks-Verwaltungsgesellschaft mbH & Co. KG, Grünwald | GERMANY | |
Exhibit 8.1 Fiscal year 2007
| BERNESE ASSICURAZIONI Compagnia Italo Svizzera di Assicurazioni S.p.A., Rom | ITALY | |
| BERNESE VITA SPA, Rom | ITALY | |
| Bestconnect Nominees Ltd, London | UNITED KINGDOM | |
| BFC Berliner Film Companie Beteiligungsgesellschaft mbH, Berlin | GERMANY | |
| BFC Berliner Film Companie CoPro GmbH, Frankfurt am Main | GERMANY | |
| BFC Berliner Film Companie Distribution GmbH, Berlin | GERMANY | |
| BFC Berliner Film Companie Productions GmbH, Berlin | GERMANY | |
| BFC Berliner Film Companie Productions GmbH, Berlin | GERMANY | |
| BFC Berliner Film Companie Studio GmbH, Berlin | GERMANY | |
| BFC Berliner Film Companie Studio GmbH, Berlin | GERMANY | |
| BIC, Sao Paulo | BRAZIL | |
| Bilan Services S.N.C., Nanterre | FRANCE | |
| Bishop Finance Inc., Wilmington/Delaware | UNITED STATES | |
| Björn-Steiger-Stiftung Service GmbH, Stuttgart | GERMANY | |
| BMM AUDACE | FRANCE | |
| BMM Court Terme (D) | FRANCE | |
| BMM HARMONIE | FRANCE | |
| BMM Long Terme (D) | FRANCE | |
| BMM Pierre Capitalisation (D) | FRANCE | |
| Borgo San Felice S.r.l., Siena | ITALY | |
| Borrowdale Nominees Ltd, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Bosphorus Capital Limited, Ireland | IRELAND | |
| Bosphorus Finance Limited, Gibraltar | UNITED KINGDOM | |
| Botanic Building S.P.R.L., Bruxelles | BELGIUM | |
| Bridge Re Limited, Hamilton | UNITED STATES | |
| British Financial Union Ltd, London | UNITED KINGDOM | |
| British Reserve Insurance Co. Ltd., Guildford | UNITED KINGDOM | |
| Bulgaria Net Co. Ltd., Sofia | BULGARIA | |
| Bureau d’Expertises Despretz S.A., Brüssel | BELGIUM | |
| Bürgel Beteiligungs GmbH, Hamburg | GERMANY | |
| Bürgel Erfurt Beteiligungsgesellschaft mbH, Erfurt | GERMANY | |
| Bürgel Erfurt GmbH & Co. KG, Erfurt | GERMANY | |
| Bürgel Internationale Inkassogesellschaft GmbH, Braunschweig | GERMANY | |
| Bürgel Wirtschaftsinformationen GmbH & Co. KG, Hamburg | GERMANY | |
| Bürgel Wirtschaftsinformationen Hamburg GmbH, Hamburg | GERMANY | |
| Bürgel Wirtschaftsinformationen Vertriebsges. mbH & Co. KG, Hamburg | GERMANY | |
| Bürgel Wirtschaftsinformationen Verwaltungs-GmbH, Hamburg | GERMANY | |
| Burkina Assurance S.A., Ouagadougou | BURKINA FASO | |
| Burkina Assurance Vie S.A., Ouagadougou | BURKINA FASO | |
| business lounge GmbH, Wien | AUSTRIA | |
| C. F. Erste Beteiligungsgesellschaft mbH, Frankfurt | GERMANY | |
| Calypso S.A., Paris | FRANCE | |
| Camat, Paris | FRANCE | |
| CAPEX | FRANCE | |
| Carene, Paris | FRANCE | |
| Casas del Toqui S.A., Santiago de Chile | CHILE | |
| Caywood Scholl Capital Management LLC, San Diego | UNITED STATES | |
| CCA, Paris | FRANCE | |
| Cerigo Capital Limited—Dublin | IRELAND | |
| CERT Zertifizierungsgesellschaft mbH, Ismaning | GERMANY | |
| Challenging Financial Careers Insurance Marketing Corp., Huntington Beach | UNITED STATES | |
| Château Larose Trintaudon S.A., Saint Laurent de Médoc | FRANCE | |
| Chess Finance LLC, Wilmington/Delaware | UNITED STATES | |
| Chicago Insurance Company, Illinois | UNITED STATES | |
| CIC Allianz Insurance Ltd., Sydney | AUSTRALIA | |
| Claims Consultancy & Investigation Services Limited, Dublin | IRELAND | |
| Clark Risk Management BV, Rotterdam | NETHERLANDS | |
Exhibit 8.1 Fiscal year 2007
| Classic Finance BV, Amsterdam | NETHERLANDS | |
| CLASSIC I (Cayman) Limited—George Town | CAYMAN ISLANDS | |
| Classic I Netherlands Limited, Amsterdam | NETHERLANDS | |
| Club Marine Limited, Melbourne | AUSTRALIA | |
| Codinf Services, Paris | FRANCE | |
| Cogar, Paris | FRANCE | |
| Colseguros Capitalizacion, Colombia | COLOMBIA | |
| Colseguros Generales S.A., Bogota | COLOMBIA | |
| Colseguros Vida S.A., Bogota | COLOMBIA | |
| Colserauto S.A., Bogotá D.C. | COLOMBIA | |
| Commerce Assurance Bhd., Kuala Lumpur | MALAYSIA | |
| Commercial Bank Allianz Bulgaria Ltd., Sofia | BULGARIA | |
| Commerzbank_LEBENCO_Fonds | GERMANY | |
| Compagnie d’Assurance de Protection Juridique S.A., Zug | SWITZERLAND | |
| Compagnie de Gestion et Prevoyance, Strasbourg | FRANCE | |
| Compagnie Financière pour la Réalisation d’Operations Immobilières S. A. COFIDIM, Lyon | FRANCE | |
| Companhia de Seguros Allianz Portugal S.A., Lissabon | PORTUGAL | |
| Compania Colombiana De Inversion Colseguros S.A., Bogotá D.C. | COLOMBIA | |
| Coparc, Paris | FRANCE | |
| Cornhill Investment Properties (Reigate) Ltd., Guildford | UNITED KINGDOM | |
| Cornhill Solutions Limited | UNITED KINGDOM | |
| Cornhill Trustee (Guernsey) Ltd., Guernsey | UNITED KINGDOM | |
| Corporate Directors (No. 1) Limited, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Corporate Directors (No. 2) Limited, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Corporate Secretaries (Jersey) Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Corporate Services (Guernsey) Ltd, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Corsetec, Sao Paulo | BRAZIL | |
| COTINCO Consultora Técnica, Industrial y Commercial, S.A., Mexico City | MEXICO | |
| Crédito Argentino Germánico SA, Buenos Aires | ARGENTINA | |
| Crédito Germánico S.A., Montevideo | URUGUAY | |
| CreditRas Assicurazioni S.p.A., Mailand | ITALY | |
| CreditRas Vita S.p.A., Milano | ITALY | |
| CS Theoreme | FRANCE | |
| Damien Courtens & Cie, Bruxelles | BELGIUM | |
| DARTA SAVING LIFE ASSURANCE LTD., Dublin | IRELAND | |
| DBI Insurance Company Ltd., Guildford | UNITED KINGDOM | |
| dbi-BSK Rentenfonds | GERMANY | |
| dbi-BSK Rentenfonds Plus | GERMANY | |
| DBI-FONDS ADPF1 | GERMANY | |
| DBI-FONDS ADPF2 | GERMANY | |
| dbi-Fonds Ammerland | GERMANY | |
| dbi-Fonds DAV | GERMANY | |
| dbi-Fonds DF | GERMANY | |
| dbi-Fonds WE | GERMANY | |
| DDS Dresdner Direktservice GmbH, Duisburg | GERMANY | |
| DEGI Beteiligungs GmbH, Frankfurt am Main | GERMANY | |
| DEGI Deutsche Gesellschaft für Immobilienfonds m.b.H, Frankfurt am Main | GERMANY | |
| DEGI Homburg Harris General Partner Ltd., Vancouver | CANADA | |
| DEGI Schweden AB, Stockholm | SWEDEN | |
| Delaware Valley Financial Services, LLC, Berwyn, PA | UNITED STATES | |
| Delta Technical Services Ltd., London | UNITED KINGDOM | |
| Deutsche Außenhandels-Gesellschaft mbH, Hamburg | GERMANY | |
| Deutsche Lebensversicherungs-Aktiengesellschaft, Berlin | GERMANY | |
| DIC-MAN Roland Co. Ltd. Japan, Tokyo | JAPAN | |
| DIMENSIONE S.R.L, Rom | ITALY | |
| DIT-FONDS ALSI | GERMANY | |
| DIT-Fonds APAV | GERMANY | |
Exhibit 8.1 Fiscal year 2007
| DIT-FONDS EEE | GERMANY | |
| DIT-FONDS PV-RD | GERMANY | |
| DIT-Garantie Plus 2012 | GERMANY | |
| DIT-Protect Global Winner 2014 | GERMANY | |
| DKNA Phoenix LLC, Wilmington/Delaware | UNITED STATES | |
| Donator Beteiligungsverwaltung GmbH, München | GERMANY | |
| Doradztwo Gospodarcze Spolka Akcyjna, Warschau | POLAND | |
| DOUBL ‘ ACTIV 2008 L | FRANCE | |
| Draudimo kompanija NERIS UAB, Vilnius, Lithuania | LITHUANIA | |
| Dreiundzwanzigste DRESIB Beteiligungs-Gesellschaft mbH, Frankfurt am Main | GERMANY | |
| Dresdner Advisors LLC, Delaware | UNITED STATES | |
| Dresdner Bank (Schweiz) AG, Zürich | SWITZERLAND | |
| Dresdner Bank AG, Frankfurt am Main | GERMANY | |
| Dresdner Bank Brasil SA Banco Múltiplo, Sao Paulo | BRAZIL | |
| Dresdner Bank Gestions France S. A. S., Paris | FRANCE | |
| Dresdner Bank Luxembourg S.A., Luxembourg | LUXEMBOURG | |
| Dresdner Bank Monaco, Monte Carlo | MONACO | |
| Dresdner Bank Representações Ltda., Sao Paulo | BRAZIL | |
| Dresdner Bank ZAO, St. Petersburg | RUSSIAN FEDERATION | |
| Dresdner Benson (Canada) Ltd, Toronto | CANADA | |
| Dresdner Capital LLC I, Wilmington/Delaware | UNITED STATES | |
| Dresdner Capital LLC II, Wilmington/Delaware | UNITED STATES | |
| Dresdner Capital LLC III, Wilmington/Delaware | UNITED STATES | |
| Dresdner Capital LLC IV, Wilmington/Delaware | UNITED STATES | |
| Dresdner Corporate Finance GmbH, Frankfurt am Main | GERMANY | |
| Dresdner Finance 1 S.à.r.l., Luxembourg | LUXEMBOURG | |
| Dresdner Finance B.V., Amsterdam | NETHERLANDS | |
| Dresdner Finanzberatungsgesellschaft mbH, Bad Vilbel | GERMANY | |
| Dresdner Finanziaria S.p.A., Mailand | ITALY | |
| Dresdner Holding B.V., Amsterdam | NETHERLANDS | |
| Dresdner Investments (UK) Ltd, London | UNITED KINGDOM | |
| Dresdner Kleinwort—Grantchester, Inc., Wilmington/Delaware | UNITED STATES | |
| Dresdner Kleinwort & Co. Holdings, Inc., Wilmington/Delaware | UNITED STATES | |
| Dresdner Kleinwort (Argentina) SA, Buenos Aires | BRAZIL | |
| Dresdner Kleinwort (China) Ltd., Hongkong | HONG KONG | |
| Dresdner Kleinwort (Drc) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort (Hong Kong) Limited, Hongkong | HONG KONG | |
| Dresdner Kleinwort (Japan) Ltd., Hongkong | HONG KONG | |
| Dresdner Kleinwort (Lbdp) Holdings Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort (Lbdp) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort (Services) Inc., Panama City | PANAMA | |
| Dresdner Kleinwort (South East Asia) Ltd., Singapore | THAILAND | |
| Dresdner Kleinwort Benson North America Inc, Wilmington | UNITED STATES | |
| Dresdner Kleinwort Benson Private Equity Partner LP, New York | UNITED STATES | |
| Dresdner Kleinwort Beteiligungs-Gesellschaft mbH, Frankfurt am Main | GERMANY | |
| Dresdner Kleinwort Capital Beratungs GmbH, München | GERMANY | |
| Dresdner Kleinwort Capital Inc., Wilmington/Delaware | UNITED STATES | |
| Dresdner Kleinwort Capital Investment Company Ltd, London | UNITED KINGDOM | |
| Dresdner Kleinwort Capital Investment Trust Ltd, London | UNITED KINGDOM | |
| Dresdner Kleinwort Capital Italia Beteiligungsverwaltung GmbH, Grünwald | GERMANY | |
| Dresdner Kleinwort Capital Jersey Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Dresdner Kleinwort Capital LLC, New York | UNITED STATES | |
| Dresdner Kleinwort Capital Ventures Management Ltd, London | UNITED KINGDOM | |
| Dresdner Kleinwort Capital Verwaltungs GmbH, Grünwald | GERMANY | |
| Dresdner Kleinwort Derivative Investments Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort do Brasil s/c Ltda, Rio de Janeiro | BRAZIL | |
| Dresdner Kleinwort EIV Manager, Inc., Wilmington/Delaware | UNITED STATES | |
Exhibit 8.1 Fiscal year 2007
| Dresdner Kleinwort Equipment Finance Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Equipment LLC, Wilmington/Delaware | UNITED STATES | |
| Dresdner Kleinwort Europe Ltd, London | UNITED KINGDOM | |
| Dresdner Kleinwort Finance BV, Amsterdam | NETHERLANDS | |
| Dresdner Kleinwort Finance EURL, Paris | FRANCE | |
| Dresdner Kleinwort Finance Inc., New York | UNITED STATES | |
| Dresdner Kleinwort France SAS, Paris | FRANCE | |
| Dresdner Kleinwort Group Holdings, LLC, Wilmington/Delaware | UNITED STATES | |
| Dresdner Kleinwort Group LLC, Wilmington/Delaware | UNITED STATES | |
| Dresdner Kleinwort Group Ltd., London | UNITED KINGDOM | |
| Dresdner Kleinwort Holdings I, Inc., Wilmington | UNITED STATES | |
| Dresdner Kleinwort Holdings II, Inc., Wilmington / Delaware | UNITED STATES | |
| Dresdner Kleinwort Holdings III, Inc., Wilmington | UNITED STATES | |
| Dresdner Kleinwort Holdings LLC, Wilmington | UNITED STATES | |
| Dresdner Kleinwort Investment Holdings, Inc., Wilmington, Delaware | UNITED STATES | |
| Dresdner Kleinwort Leasing (Guernsey) Ltd, St. Peter Port/ Guernsey | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (1) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (10) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (11) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (12) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (13) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (15) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (16) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (2) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (3) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (4) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (6) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (7) Limited, Edinburgh | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (8) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (9) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing Holdings Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing Inc., Wilmington/Delaware | UNITED STATES | |
| Dresdner Kleinwort Leasing June (3) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing March (2) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing March (3) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing September (3) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing September (4) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing September (5) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Leasing September (6) Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort LLC, New York | UNITED STATES | |
| Dresdner Kleinwort Metals Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Online Ventures Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Overseas Employees Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Overseas Holdings plc, London | UNITED KINGDOM | |
| Dresdner Kleinwort Partnership 2001 Ltd, London | UNITED KINGDOM | |
| Dresdner Kleinwort Pfandbriefe Investments II, Wilmington, Delaware | UNITED STATES | |
| Dresdner Kleinwort Pfandbriefe Investments, Inc., Wilmington | UNITED STATES | |
| Dresdner Kleinwort Property Management & Services Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Research GmbH, Frankfurt am Main | GERMANY | |
| Dresdner Kleinwort Securities (Asia) Holdings Ltd., Hongkong | HONG KONG | |
| Dresdner Kleinwort Securities (Asia) Limited, Hongkong | HONG KONG | |
| Dresdner Kleinwort Securities (India) Private Ltd, Mumbai | INDIA | |
| Dresdner Kleinwort Securities France S.A., Paris | FRANCE | |
| Dresdner Kleinwort Securities LLC, Wilmington/Delaware | UNITED STATES | |
Exhibit 8.1 Fiscal year 2007
| Dresdner Kleinwort Securities Ltd, London | UNITED KINGDOM | |
| Dresdner Kleinwort Securities Nominees Limited, London | UNITED KINGDOM | |
| Dresdner Kleinwort Services (Guernsey) Limited, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Dresdner Kleinwort Services LLC, Wilmington/Delaware | UNITED STATES | |
| Dresdner Kleinwort Servicios y Asesorias Ltda., Santiago de Chile | COTE D’IVOIRE | |
| Dresdner Kleinwort sp.z.o.o., Warschau | POLAND | |
| Dresdner Kleinwort Sponsoring GmbH, Frankfurt am Main | GERMANY | |
| Dresdner Kleinwort Trading Holdings LLC, Wilmington/Delaware | UNITED STATES | |
| Dresdner Lateinamerika Aktiengesellschaft, Hamburg | GERMANY | |
| Dresdner Leasing 1 S.àr.l, Luxembourg | LUXEMBOURG | |
| Dresdner Leasing 2 S.àr.l, Luxembourg | LUXEMBOURG | |
| Dresdner Mezzanine GmbH & Co. KG, Frankfurt am Main | GERMANY | |
| Dresdner Mezzanine Verwaltungs-GmbH, Frankfurt am Main | GERMANY | |
| Dresdner Private Placement GmbH, Frankfurt am Main | GERMANY | |
| Dresdner RCM Global Investors (Jersey) Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Dresdner RCM Monetaire | FRANCE | |
| Dresdner Securitized Products GmbH, Frankfurt am Main | GERMANY | |
| Dresdner Stiftungstreuhand GmbH, Frankfurt am Main | GERMANY | |
| Dresdner U.S. Finance Inc, Wilmington/Delaware, New York | UNITED STATES | |
| Dresdner UK Investments 2 B.V., Amsterdam | NETHERLANDS | |
| Dresdner UK Investments N.V., Amsterdam | NETHERLANDS | |
| Dresdner Versicherung GmbH, Dresden | GERMANY | |
| Dresdner VPV N.V., Gouda | NETHERLANDS | |
| Dritte SIB Beteiligungs-Aktiengesellschaft, Frankfurt am Main | GERMANY | |
| E.U.R.L. D.O.F., Paris | FRANCE | |
| EF Solutions LLC, New York | UNITED STATES | |
| EH Colombia, Bogota D.C. | COLOMBIA | |
| EH Credit Mgt Serv Ireland Ltd., Ballygowan, Dublin | IRELAND | |
| EH Management Services UK Ltd., London | UNITED KINGDOM | |
| Einunddreißigste DRESIB Beteiligungs-Gesellschaft mbH, Frankfurt a.M. | GERMANY | |
| Elco Leasing Ltd, London | UNITED KINGDOM | |
| ELF Technologies Limited, Dublin | IRELAND | |
| ELSECO LIMITED C/O AZ SE, DUBAI | UNITED ARAB EMIRATES | |
| ELVIA Assistance GmbH, Wien | AUSTRIA | |
| ELVIA Assistance Kft. (Ltd.), Budapest | HUNGARY | |
| ELVIA Assistance s.r.o., Prag | CZECH REPUBLIC | |
| ELVIA ASSISTANCE SP. Z O.O., Warschau | POLAND | |
| ELVIA Reiseversicherungs-Gesellschaft AG, Zürich | SWITZERLAND | |
| ELVIA Travel Insurance International N.V., Amsterdam | NETHERLANDS | |
| Emerald Global Inv. | FRANCE | |
| Energy Insurance Company Ltd., Sofia | BULGARIA | |
| EP Euro-Projektentwicklungs GmbH & Co. Friedrichstadt-Passagen KG, Berlin | GERMANY | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt 1 KG, Frankfurt am Main | GERMANY | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt Am Markt Chemnitz KG, Frankfurt am Main | GERMANY | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt Köln-Porz KG, Frankfurt am Main | GERMANY | |
| EP Euro-Projektentwicklungs-Verwaltungs GmbH, Frankfurt am Main | GERMANY | |
| Erste DRESIB Beteiligungs-Gesellschaft mbH, Frankfurt am Main | GERMANY | |
| esa “EuroShip” Assekuradeurgesellschaft mbH, Bad Friedrichshall | GERMANY | |
| ESA Cargo & Logistics GmbH, Bad Friedrichshall | GERMANY | |
| ETI First Source Limited, London | UNITED KINGDOM | |
| ETI Australia Pty Ltd., Toowong-Australia | AUSTRALIA | |
| ETI International Limited, London | UNITED KINGDOM | |
| ETI Property Limited, London | UNITED KINGDOM | |
Exhibit 8.1 Fiscal year 2007
| ETI Sales Limited, London | UNITED KINGDOM | |
| Etoile Foncière et Immobilière S.A.S.U., Paris | FRANCE | |
| Euler & Hermes International Centre Limited, London | UNITED KINGDOM | |
| Euler Agent Limited, London | UNITED KINGDOM | |
| Euler American Credit Indemnity Mexico, Granada | MEXICO | |
| Euler do Brasil Seguros Exportacao, Sao Paulo | BRAZIL | |
| Euler Gestion, Paris | FRANCE | |
| Euler Hermes ACI Holding, New York | UNITED STATES | |
| Euler Hermes ACI Inc., Baltimore | UNITED STATES | |
| Euler Hermes ACMAR Services, Casablanca | MOROCCO | |
| EULER HERMES ARGENTINA, BUENOS AIRES | ARGENTINA | |
| Euler Hermes Cashflow Solutions Limited, London | UNITED KINGDOM | |
| Euler Hermes Cescob Service s.r.o., Prague | CZECH REPUBLIC | |
| Euler Hermes Cescob, uverová pojistovna, a.s., Prague | CZECH REPUBLIC | |
| Euler Hermes Collections UK Limited, London | UNITED KINGDOM | |
| EULER HERMES CREDIT INSURANCE AGENCY (S) PTE. LTD., Singapore | SINGAPORE | |
| EULER HERMES CREDIT INSURANCE BELGIUM S.A., Brüssel | BELGIUM | |
| Euler Hermes Credit Services (JP) Ltd., Tokio | JAPAN | |
| Euler Hermes Credit Underwriters Hong Kong Ltd., Hongkong | CHINA | |
| Euler Hermes Crédito Compañía de Seguros y Reaseguros, S.A., Madrid | SPAIN | |
| EULER HERMES EMPORIKI SA, Athen | GREECE | |
| EULER HERMES EMPORIKI Services Ltd., Athènes | GREECE | |
| Euler Hermes Forderungsmanagement GmbH, Hamburg | GERMANY | |
| Euler Hermes Guarantee plc., Tonbridge | UNITED KINGDOM | |
| Euler Hermes Holdings UK plc, London | UNITED KINGDOM | |
| Euler Hermes Information Consulting (Shanghai) Co., Ltd., Shanghai | CHINA | |
| Euler Hermes Interborg N.V., Amsterdam | NETHERLANDS | |
| Euler Hermes International Ltd., London | UNITED KINGDOM | |
| Euler Hermes Kreditförsäkring Norden AB, Stockholm | SWEDEN | |
| Euler Hermes Kreditversicherungs-AG, Hamburg | GERMANY | |
| Euler Hermes Kreditverzekering N.V., Nederland | NETHERLANDS | |
| Euler Hermes Magyar Hitelbiztosító Rt., Budapest | HUNGARY | |
| Euler Hermes Magyar Követeleskezelö Kft., Budapest | HUNGARY | |
| Euler Hermes Rating GmbH, Hamburg | GERMANY | |
| Euler Hermes Réinsurance, Zürich | SWITZERLAND | |
| Euler Hermes Risk Services UK Limited, London | UNITED KINGDOM | |
| EULER HERMES RISK YÖNETIMI, ISTANBUL | TURKEY | |
| Euler Hermes S.A., Paris | FRANCE | |
| Euler Hermes Seguros de Crédito S.A., Granada | MEXICO | |
| Euler Hermes Seguros de Crédito S.A., Sao Paulo | BRAZIL | |
| Euler Hermes Services (HK) Limited, Hong Kong | HONG KONG | |
| Euler Hermes Services AG, Zürich | SWITZERLAND | |
| Euler Hermes Services B.V., Hertogenbosch | NETHERLANDS | |
| Euler Hermes Services Baltic UAB, Vilnius | LITHUANIA | |
| Euler Hermes Services Belgium S.A., Bruxelles | BELGIUM | |
| Euler Hermes Services Estonia OÜ, Tallinn | ESTONIA | |
| Euler Hermes Services Latvija SIA, Riga | LATVIA | |
| Euler Hermes Services S.A.S., Paris | FRANCE | |
| Euler Hermes Servicii Financiare, Bukarest | ROMANIA | |
| Euler Hermes Servicios de Crédito, S.L., Madrid | SPAIN | |
| Euler Hermes Servicos Ltda, Sao Paulo | BRAZIL | |
| Euler Hermes Servis, s.r.o., Bratislava | SLOVAKIA (Slovak Republic) | |
| Euler Hermes SFAC Crédit S.A.S., Paris | FRANCE | |
| Euler Hermes SFAC Recouvrement S.A.S., Paris | FRANCE | |
| Euler Hermes SFAC S.A., Paris | FRANCE | |
| Euler Hermes SIAC S.p.A., Rom | ITALY | |
| Euler Hermes Trade Credit, Auckland | NEW ZEALAND | |
Exhibit 8.1 Fiscal year 2007
| Euler Hermes Trade Credit, Underwriting Agents, Sydney | AUSTRALIA | |
| Euler Hermes UK plc, London | UNITED KINGDOM | |
| Euler Hermes World Agency SASU, Paris | FRANCE | |
| Euler Hermes Zarzadzanie Ryzkiem Sp. z o.o., Warschau | POLAND | |
| Euler Hermes, Anna Kozinska—Kancelaria Prawna sp.k., Warschau | POLAND | |
| Euler Incorporation Inc., Baltimore | UNITED STATES | |
| Euler Re, Senningerberg | LUXEMBOURG | |
| Euler SFAC Asset Management, Paris | FRANCE | |
| Euler Tech, Nanterre | FRANCE | |
| Euler UK Group Services Limited, London | UNITED KINGDOM | |
| Eurl 20/22 Le Peletier, Paris | FRANCE | |
| EURO GESTION | FRANCE | |
| EUROGRAFICA Systemplanungs-GmbH, Augsburg | GERMANY | |
| European Credit Underwriters Limited, London | UNITED KINGDOM | |
| European Properties Inc., London | UNITED KINGDOM | |
| European Venture Partners (General Partner) Ltd, London | UNITED KINGDOM | |
| European Venture Partners (Holdings) Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| European Venture Partners (Israel) Limited, Tel Aviv | UNITED KINGDOM | |
| European Venture Partners LP, London | UNITED KINGDOM | |
| European Venture Partners Ltd, London | UNITED KINGDOM | |
| Eurovida S.A. Compañía de Seguros y Reaseguros, Madrid | SPAIN | |
| F Jupiter SAS, Paris | FRANCE | |
| FAF Inc., Grand Cayman | CAYMAN ISLANDS | |
| FAI Allianz Ltd, Sydney | AUSTRALIA | |
| Failure & Risk Consulting GmbH, Ismaning | GERMANY | |
| Felix Ltd, George Town/Grand Cayman | UNITED KINGDOM | |
| Fenchurch Fiduciaries Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Fenchurch Finance Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Fenchurch International Holdings Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Fenchurch Nominees (SINGAPORE) pte Limited, Singapur | SINGAPORE | |
| Fenchurch Nominees Ltd, London | UNITED KINGDOM | |
| Fenchurch Nominees Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Fenchurch Trust Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Fendrake Ltd, London | UNITED KINGDOM | |
| Fenix Directo Compania de Seguros y Reaseguros S.A., Madrid | SPAIN | |
| FFIC of Bermuda, Bermuda | BERMUDA | |
| FI Institucional Renda Fixa, Sao Paolo | BRAZIL | |
| Fiduciaria Colseguros, Bogota | COLOMBIA | |
| FIF Sudameris Finance Shares | BRAZIL | |
| Financiere AGF, Paris | FRANCE | |
| Finanztrust AG, Glarus | GERMANY | |
| Fireman’s Fund Financial Services, Dallas | UNITED STATES | |
| Fireman’s Fund Indemnity Corporation, New Jersey | UNITED STATES | |
| Fireman’s Fund Insurance Company of Georgia, Georgia | UNITED STATES | |
| Fireman’s Fund Insurance Company of Hawaii, Inc., Hawaii | UNITED STATES | |
| Fireman’s Fund Insurance Company of Louisiana, Louisiana | UNITED STATES | |
| Fireman’s Fund Insurance Company of Ohio, Ohio | UNITED STATES | |
| Fireman’s Fund Insurance Company, Novato | UNITED STATES | |
| First Call Direct Limited, Dublin | IRELAND | |
| First Rate Direct Limited, Belfast | UNITED KINGDOM | |
| Fitrust, Fiduciaire et Trustee SA, Genf | SWITZERLAND | |
| FLORALIS | FRANCE | |
| FRAGONARD ASSURANCE, Paris | FRANCE | |
| Frank Nominees Ltd, London | UNITED KINGDOM | |
| Frey printcom GmbH, Lauf a.d. Pegnitz | GERMANY | |
| Fundatia Allianz pentru Romania, Bucharest | ROMANIA | |
| Fünfzehnte FraMü Beteiligungs GmbH, Frankfurt a.M. | GERMANY | |
| G.I.T. Uniphénix, Paris | FRANCE | |
| Gaipare Action | FRANCE | |
| Gaipare Diffusion, Paris La Défense | FRANCE | |
Exhibit 8.1 Fiscal year 2007
| GamePlan Financial Marketing, LLC, Woodstock | UNITED STATES | |
| Gamma-Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| GbR Berlin Pariser Platz 5a/6, Berlin | GERMANY | |
| GE.SI Gestione Sistemi Informatici S.p.c.A., Milano | ITALY | |
| Générale Viagère, Strasbourg | FRANCE | |
| Generali Investissement (C) | FRANCE | |
| Generation Vie, Paris | FRANCE | |
| GENIALLOYD S.p.A., Mailand | ITALY | |
| GENUJO LOK Beteiligungs GmbH, Frankfurt am Main | GERMANY | |
| GENUJO Sechste Beteiligungs GmbH, Frankfurt am Main | GERMANY | |
| GENUJO Vierte Beteiligungs GmbH, Frankfurt am Main | GERMANY | |
| German Real Estate Equity Fund I | GERMANY | |
| Gesellschaft für Vorsorgeberatung, Bern | SWITZERLAND | |
| Gestiass S.r.l., Turin | ITALY | |
| GIE Dresdner Bank Gestions France, Paris | FRANCE | |
| GIE Dresdner Kleinwort France, Paris | FRANCE | |
| GIE Victoria Aéronautique, Paris | FRANCE | |
| GIM Grundwert Immobilien Management GmbH, Frankfurt am Main | GERMANY | |
| GKB (General Partner) Limited, Guernsey | UNITED KINGDOM | |
| Global Transport & Automotive Insurance Solutions Inc., Sydney | AUSTRALIA | |
| Go Express Distributione Automatica S.p.A., Milan | ITALY | |
| GOUGH FABRICATIONS LIMITED, London | UNITED KINGDOM | |
| grapho metronic Mess- und Regeltechnik GmbH, München | GERMANY | |
| Grassroots | FRANCE | |
| Gresham Leasing March (1) Ltd., London | UNITED KINGDOM | |
| Gresham Leasing March (2) Ltd, London | UNITED KINGDOM | |
| Grundstücksgesellschaft der Vereinten Versicherungen mbH, München | GERMANY | |
| Grundstücks-Gesellschaft mbH, Oldenburg | GERMANY | |
| GTS—GESTION DE TELESECURITE ET DE SERVICES S.A., Chatillon | FRANCE | |
| Guernsey Nominees Ltd, St. Peter Port/Guernsey | UNITED KINGDOM | |
| GVP Grundwert Verwaltungs- und Projektentwicklungs GmbH, Frankfurt am Main | GERMANY | |
| Hamudi S.A., Madrid | FRANCE | |
| Hardy Beteiligungs-Gesellschaft mbH, Frankfurt am Main | GERMANY | |
| Hauteville Insurance Company Limited, Guernsey, Channel Islands | UNITED KINGDOM | |
| Havelaar et Van Stolk B.V., Rotterdam | NETHERLANDS | |
| HELVIASS Verzekeringen BV, Rotterdam | NETHERLANDS | |
| Herradura Ltd, London | UNITED KINGDOM | |
| Hilary Nominees Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Histel Beteiligungs GmbH, Frankfurt am Main | GERMANY | |
| Hohensyburg Ltd., Dublin | IRELAND | |
| HOLMES DROLLED LIMITED, London | UNITED KINGDOM | |
| Home & Legacy (Holdings) Limited, London | UNITED KINGDOM | |
| Home & Legacy Insurance Services Limited, London | UNITED KINGDOM | |
| Home Management Inc., Belize City | BELIZE | |
| Honeywell Grundbesitzverwaltungs-GmbH & Co. Vermietungs-KG, Grünwald | GERMANY | |
| Hungária Biztosító Számitástechnikai Kft. (Hungária EDV-Betriebsgesellschaft mbH), Budapest | HUNGARY | |
| Hunter Premium Funding Ltd., Sydney | AUSTRALIA | |
| Idilias SPC Inc., George Town | CAYMAN ISLANDS | |
| IDR Actions Euros | FRANCE | |
| IDS GmbH—Analysis and Reporting Services, München | GERMANY | |
| Ilium Finance Limited, Gibralta | UNITED KINGDOM | |
| Immovalor Gestion S.A., Paris | FRANCE | |
| Informatica Y Servicios Financieros S.A. (Insesa), Madrid | SPAIN | |
| Insolvency Risk Insurance Services Limited, London | UNITED KINGDOM | |
| Insolvency Risk Management Limited, London | UNITED KINGDOM | |
Exhibit 8.1 Fiscal year 2007
| Insurance Company “Progress Garant”, Moskau | RUSSIAN FEDERATION | |
| Insurance Joint Stock Company “Allianz”, Moskau | RUSSIAN FEDERATION | |
| Intermediass S.r.l., Mailand | ITALY | |
| International Film Guarantors Reinsurance Ltd., Bermuda | BERMUDA | |
| International Film Guarantors, LLC, California | UNITED STATES | |
| International Film Guarantors, Ltd., UK, London | UNITED KINGDOM | |
| Interstate Fire & Casualty Company, Illinois | UNITED STATES | |
| Interstate Indemnity Company, Illinois | UNITED STATES | |
| INVCO SAS, Paris | FRANCE | |
| Inverciones Dresdner Kleinwort Chile Ltda., Santiago de Chile | CHILE | |
| Inveresk Stockholders Ltd, Edinburgh | UNITED KINGDOM | |
| INVESTITORI SGR S.p.a., Milan | ITALY | |
| Ionia Capital Plc, Dublin | IRELAND | |
| ITEB B.V., Gouda | NETHERLANDS | |
| IXIS Oakmark Global | FRANCE | |
| Jefferson Insurance Company of N.Y., New York | UNITED STATES | |
| Jota-Vermögensverwaltungsgesellschaft mbH, München | GERMANY | |
| JSC Insurance Company “ATF POLICY”, Almaty | KAZAKHSTAN | |
| Justine Capital inc., Milan | ITALY | |
| Kalmus Grundstücks Gesellschaft Objekt KG | GERMANY | |
| KB (C.I.) Nominees Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| KBEMF (GP) Ltd, London | UNITED KINGDOM | |
| KBEMF II (Guernsey) Ltd, St. Peter Port | UNITED KINGDOM | |
| KBIM (IT) Nominees Ltd, London | UNITED KINGDOM | |
| KBIM General Nominees Ltd, London | UNITED KINGDOM | |
| KBIM Standby Nominees Ltd, London | UNITED KINGDOM | |
| KBPB Nominees Limited, London | UNITED KINGDOM | |
| KEVA spol. s.r.o., Bratislava | SLOVAKIA (Slovak Republic) | |
| Kiinteistöoasakeyhtiö Eteläesplanadi 2, Helsinki | FINLAND | |
| Kleinwort Benson (Channel Islands) Business Services Limited, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Corporate Services Limited, St. Helier/Jersey | UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Fund Services Limited, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Investment Management Limited, St. Helier | UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Ltd., St. Helier/Jersey | UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Pension Trustees Limited, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Trustees Limited, St. Peter Port | UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Corporate Services Limited, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Ltd, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Services Ltd, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Trustees (1997) Limited, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Trustees Ltd, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Kleinwort Benson (Hong Kong) Trustees Ltd, Hongkong | HONG KONG | |
| Kleinwort Benson (Jersey) Asset Managers Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Fund Services Limited, St. Helier/Jersey | UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Services Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Trustees (1997) Limited, St. Helier/Jersey | UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Trustees Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Kleinwort Benson (UK) Trustees Limited, London | UNITED KINGDOM | |
| Kleinwort Benson (USA) Inc., New York | UNITED STATES | |
| Kleinwort Benson Channel Islands Holdings Ltd., St. Peter Port/Guernsey | UNITED KINGDOM | |
| Kleinwort Benson Farmland Trust (Managers) Ltd, London | UNITED KINGDOM | |
| Kleinwort Benson Financial Services Ltd, London | UNITED KINGDOM | |
Exhibit 8.1 Fiscal year 2007
| Kleinwort Benson Gilts Ltd, London | UNITED KINGDOM | |
| Kleinwort Benson International Corporation Limited, St. Peter Port | UNITED KINGDOM | |
| Kleinwort Benson International Trustees Ltd, New Brunswick | UNITED KINGDOM | |
| Kleinwort Benson Private Bank Limited, London | UNITED KINGDOM | |
| Kleinwort Benson Trustees Ltd, London | UNITED KINGDOM | |
| Kleinwort Benson Unit Trusts Ltd, London | UNITED KINGDOM | |
| Kleinwort, Benson (Switzerland) Trustees Ltd., Genf | SWITZERLAND | |
| KNIGHTSBRIDGE ALLIANZ LP, Delaware | UNITED STATES | |
| Knowlfa Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Kookaburra Capital SARL (Luxemburg) | LUXEMBOURG | |
| KTC Kommunikations- und Trainings-Center Königstein GmbH, Königstein | GERMANY | |
| L.A. PARTECIPAZIONI e SERVIZI, Trieste | ITALY | |
| LA FIN SIM S.P.A., Trieste | ITALY | |
| LA RURALE, Charenton-le-Pont | FRANCE | |
| LA VITA, Trieste | ITALY | |
| LAMINA Grundstücks-Verwaltungsgesellschaft mbH & Co. Objekt Leipzig KG, Grünwald | GERMANY | |
| Langbourn Nominees Ltd, London | UNITED KINGDOM | |
| Langdale Nominees Ltd, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Langham Nominees Ltd, St. Peter Port | UNITED KINGDOM | |
| Laodicea II LLC, Delaware | UNITED STATES | |
| Laodicea LLC | UNITED STATES | |
| Larose Trintaudon Chile S.A., Santiago | CHILE | |
| L’Assicuratrice Italiana Danni, Mailand | ITALY | |
| L’Assicuratrice Italiana Vita S.p.A., Mailand | ITALY | |
| Le Cottage | FRANCE | |
| Le Profil des Profils | FRANCE | |
| Life Sales, LLC | UNITED STATES | |
| Liffey Emmerald, London | UNITED KINGDOM | |
| Limited Liability Company “Professional Management Services”, Moscow | RUSSIAN FEDERATION | |
| Lisa Synthetic CDO 2002-1 B.V., Amsterdam | GERMANY | |
| Livingstone Motgages Ltd., London | UNITED KINGDOM | |
| LLC “Allianz Asset Management”, Moscow | RUSSIAN FEDERATION | |
| LLOYD ADRIATICO REAL ESTATE S.p.A., Trieste | ITALY | |
| Lloyd Adriatico S.p.A., Triest | ITALY | |
| Local Market Financial Investment Fund, Sao Paulo | BRAZIL | |
| LOFRA GmbH & Co.KG, Frankfurt am Main | GERMANY | |
| LOFRA Verwaltungs-Gesellschaft mbH, Frankfurt a.M. | GERMANY | |
| LOGICA SOFTWARE SRL, Reggio Emilia | ITALY | |
| London Verzekeringen N.V., Amsterdam | NETHERLANDS | |
| LUFRA Beteiligungsholding AG, Zürich | SWITZERLAND | |
| Lufthansa Leasing GmbH & Co. Echo-Oscar KG, Grünwald | GERMANY | |
| Lufthansa Leasing GmbH & Co. Echo-Papa KG, Grünwald | GERMANY | |
| LYXOR HÖCHSTSTANDSGARANT. 2018 | FRANCE | |
| LYXOR HÖCHSTSTANDSGARANT. 2021 | FRANCE | |
| LYXOR Höchststandsgarantie 2020 | FRANCE | |
| LYXOR Höchststandsgarantie 2022 | FRANCE | |
| LYXOR HÖCHSTSTANDSGARANTIEF. 2019 | FRANCE | |
| M.R. Print Management Ltd., Guildford | UNITED KINGDOM | |
| Magpie Rose Limited, London | UNITED KINGDOM | |
| MAN Roland (China) Ltd., Hongkong | CHINA | |
| MAN Roland (India) Pvt. Ltd., New Delhi | INDIA | |
| MAN Roland (Korea) Ltd., Seoul | KOREA, REPUBLIC OF | |
| MAN Roland (Shanghai) Ltd., Shanghai | CHINA | |
| MAN Roland (Shenzhen) Ltd., Shenzhen | CHINA | |
| MAN Roland (Taiwan) Ltd., Taipeh Hsien | TAIWAN | |
| MAN Roland Asia Pacific, Kuala Lumpur | MALAYSIA | |
| MAN Roland Benelux N.V., Wemmel | BELGIUM | |
Exhibit 8.1 Fiscal year 2007
| MAN Roland Bulgaria-eood, Sofia | BULGARIA | |
| MAN Roland Canada Inc., Toronto | CANADA | |
| MAN Roland CEE AG, Wien | AUSTRIA | |
| MAN Roland Ceská Republika spol. S.r.o., Praha | CZECH REPUBLIC | |
| MAN Roland Danmark A/S, Vaerloese | DENMARK | |
| MAN Roland Druckmaschinen AG, Offenbach | GERMANY | |
| MAN Roland Finland Oy, Vantaa | FINLAND | |
| MAN Roland France SAS, Cedex | FRANCE | |
| MAN Roland Great Britain Ltd., Mitcham, Surrey | UNITED KINGDOM | |
| MAN Roland Heusenstamm GmbH, Heusenstamm | GERMANY | |
| MAN Roland Hrvatska d.o.o., Novaki-SV. Nedjelja | CROATIA (local name: Hrvatska) | |
| MAN Roland Inc., Westmont/Illinois | UNITED STATES | |
| MAN Roland Italia SpA, Segrate-Milan | ITALY | |
| MAN Roland Magyarorszag Kft., Budapest | HUNGARY | |
| MAN Roland Norgen AS, Lörenskog | NORWAY | |
| MAN Roland Poland Sp. z.o.o., Nadarzyn | POLAND | |
| MAN Roland Polska Sp. z.o.o., Nadarzyn | POLAND | |
| MAN Roland Portugal Lda., Cascais | PORTUGAL | |
| MAN Roland Romania S.R.L., Bukarest | ROMANIA | |
| MAN Roland Rotations Vertriebs GmbH Nord, Hamburg | GERMANY | |
| MAN Roland Sistemas S.L., Madrid | SPAIN | |
| MAN Roland Slovenija d.o.o., Ljubljana | SLOVENIA | |
| MAN Roland Sverige AB, Trollhättan | SWEDEN | |
| MAN Roland Swiss AG, Kirchberg | SWITZERLAND | |
| MAN Roland Versicherungsvermittlungs GmbH, Offenbach | GERMANY | |
| MAN Roland Vertrieb und Service GmbH, Mühlheim am Main | GERMANY | |
| MAN Roland Vertrieb und Servicegesellschaft Süddeutschland mbH, München | GERMANY | |
| Man Roland Western Europe Group B.V., Amsterdam | NETHERLANDS | |
| Mandas No. 2, London | UNITED KINGDOM | |
| Mandas Receivables No.2 Limited | UNITED KINGDOM | |
| Märkische Windkraft 17 GmbH & Co KG, Schönwalde | GERMANY | |
| Märkische Windkraft 25 GmbH & Co. KG, Schönwalde | GERMANY | |
| Marlyna Ltd, London | UNITED KINGDOM | |
| Martin Maurel Vie, Paris | FRANCE | |
| Marylebone Commercial Finance, London | UNITED KINGDOM | |
| Mauritius Island, Mascareignes Services Assistance- MSA Ltd., Port Louis | MAURITIUS | |
| McGee Insurance Co. (Bermuda) Ltd., Hamilton | UNITED STATES | |
| Medexpress Plus, Saint-Petersburg | RUSSIAN FEDERATION | |
| Medexpress Service, St.Petersb | RUSSIAN FEDERATION | |
| Medexpress, Saint-Petersburg | RUSSIAN FEDERATION | |
| Medibroker, s.r.o. Bratislava | SLOVAKIA (Slovak Republic) | |
| Medical Express Lebanon, Beirut | LEBANON | |
| Medisalud Compania Colombiana de Medicina Prepagada S.A., Bogotá D.C. | COLOMBIA | |
| Medvantis AG, Bern | SWITZERLAND | |
| Menza Grundstücks-Verwaltungsgesellschaft mbH, Stuttgart | GERMANY | |
| MERCOSUL ASSISTANCE ARGENTINE, Buenos Aires | ARGENTINA | |
| MERCOSUL, Centro/Brazil | BRAZIL | |
| MERKUR Grundstücks-Gesellschaft mbH, Frankfurt am Main | GERMANY | |
| MERKUR Grundstücks-Gesellschaft Objekt Berlin Lange Straße KG, Berlin | GERMANY | |
| MERLAN Mobilien-Verwaltungsgesellschaft mbH & Co. Projekt Nr. 16 KG, Grünwald | GERMANY | |
| Mertus Zweite GmbH, Frankfurt | GERMANY | |
| META Finanz-Informationssysteme GmbH, München | GERMANY | |
| METALLRENTE FONDS PORTFOLIO | LUXEMBOURG | |
| MetallRente Pensionsfonds AG i.G., Stuttgart | GERMANY | |
| Millea Mondial Co Ltd., Tokyo | JAPAN | |
Exhibit 8.1 Fiscal year 2007
| MM Composition Amerique | FRANCE | |
| MMI Worksafe (Malaysia) Sdn Bhd, Kuala Lumpur | MALAYSIA | |
| Mole Finance Inc., Grand Cayman | CAYMAN ISLANDS | |
| Mondial Assistance (UK) Limited, Croydon Surrey (MAUK) | UNITED KINGDOM | |
| Mondial Assistance AG, Wallisellen | SWITZERLAND | |
| Mondial Assistance Australia Holding Pty Ltd., Toowong-Australia | AUSTRALIA | |
| MONDIAL ASSISTANCE B.V., Amsterdam | NETHERLANDS | |
| Mondial Assistance Beijing Services Co. Ltd., Beijing | CHINA | |
| Mondial Assistance Deutschland GmbH, München | GERMANY | |
| Mondial Assistance France SAS, Paris | FRANCE | |
| MONDIAL ASSISTANCE ITALIA S.P.A., Mailand | ITALY | |
| Mondial Assistance OOO, Moscow | RUSSIAN FEDERATION | |
| Mondial Assistance Portugal - Serviços Assistencia Ldt., Paco de Aros | PORTUGAL | |
| Mondial Assistance Réunion S.A., Saint Denise | FRANCE | |
| Mondial Assistance S.A.S., Paris Cedex | FRANCE | |
| Mondial Assistance Seguros y Reaseguros de Riesgos Diversos, Sociedada anonyma unipers., Madrid | SPAIN | |
| Mondial Mexico S.A. de C.V., Mexico D.F. | MEXICO | |
| Mondial Protection Corretora de Seguros Ltda., Centro | BRAZIL | |
| MONDIAL SERVICE ITALIA S.R.L., Mailand | ITALY | |
| Mondial Services (India) Private Limited, New Delhi | INDIA | |
| Mondial Servicios S.A. de C.V., Mexico D.F. | MEXICO | |
| MONEGER SA, Dakar | SENEGAL | |
| Morris (S.P.) Holdings Ltd, London | UNITED KINGDOM | |
| MPV Automaten GmbH, Queis | GERMANY | |
| MS GL SM Cap Val | FRANCE | |
| Münchener und Magdeburger Agrarversicherung Aktiengesellschaft, München | GERMANY | |
| Münsterländische Bank Thie & Co. KG., Münster | GERMANY | |
| National Surety Corporation, Illinios | UNITED STATES | |
| NEM Insurance Ireland, Dublin | IRELAND | |
| Nemian Life & Pensions S.A., Luxembourg | NETHERLANDS | |
| Neunte SIB Beteiligungs-Aktiengesellschaft, Frankfurt am Main | GERMANY | |
| Neunzehnte FraMü Beteiligungs GmbH, Frankfurt am Main | GERMANY | |
| NFJ Investment Group L.P., Dover/Delaware | UNITED STATES | |
| NFJ Management Inc., Delaware | UNITED STATES | |
| Nicholas Applegate Capital Management Limited, London | UNITED KINGDOM | |
| Nicholas Applegate Capital Management LLC, Dover/Delaware | UNITED STATES | |
| Nicholas Applegate Holdings LLC, Delaware | UNITED STATES | |
| Nicholas Applegate Securities International, San Diego | UNITED STATES | |
| Nicholas Applegate Securities LLC, Delaware | UNITED STATES | |
| Noman LTD., Tortola | UNITED KINGDOM | |
| Norman Nominees Ltd, London | UNITED KINGDOM | |
| North American London Underwriters, Ltd., Bermuda | BERMUDA | |
| Novosibirsk-Medizina CJSC, Novosibirsk | RUSSIAN FEDERATION | |
| OAF Services à La Personne, Paris | FRANCE | |
| Objekt Burchardplatz GmbH & Co. KG, Stuttgart | GERMANY | |
| OCICA, Abidjan | COTE D’IVOIRE | |
| Octagon Ltd., Grand Cayman | CAYMAN ISLANDS | |
| Oddo Europe Mid Cap | FRANCE | |
| Oddo Gestion Audac | FRANCE | |
| Oddo Gestion Equilibre | FRANCE | |
| Oddo Gestion Prudente | FRANCE | |
| Oddo Proactif Europe | FRANCE | |
| Oddo Quattro | FRANCE | |
| Oddo Quattro 2 | FRANCE | |
| Oddo Valeurs Rende | FRANCE | |
| OLB-Beteiligungsgesellschaft mbH, Oldenburg | GERMANY | |
| OLB-Immobiliendienst-GmbH, Oldenburg | GERMANY | |
Exhibit 8.1 Fiscal year 2007
| OLB-Versicherungsdienst GmbH, Oldenburg | GERMANY | |
| Oldenburgische Landesbank Aktiengesellschaft, Oldenburg | GERMANY | |
| Omega Thai Investment Holding, Amsterdam | NETHERLANDS | |
| OOO BARTEC-SST CIS, Moscow | RUSSIAN FEDERATION | |
| OpCap Advisors LLC, Delaware | UNITED STATES | |
| Oppenheimer Capital LLC, Delaware | UNITED STATES | |
| Oppenheimer Capital LLC, Dover/Delaware | UNITED STATES | |
| Oppenheimer Group, Inc., Delaware | UNITED STATES | |
| Orbis Tax Services Ltd, St. Peter Port/Guernsey | UNITED KINGDOM | |
| Orchestra Funding No.1 , Ltd., George Town | UNITED KINGDOM | |
| Organizacion G.o.a. S.A., Lima | PERU | |
| OSECA, Dakar | SENEGAL | |
| OY Selecta AB, Helsinki | FINLAND | |
| Pacific Investment Management Company LLC, Delaware | UNITED STATES | |
| Pacific MMI Insurance Ltd., Port Moresby | PAPUA NEW GUINEA | |
| Palmer Square 3, Dublin | IRELAND | |
| Parc Continental Ltd, London | UNITED KINGDOM | |
| PEMSE S.A., Madrid | SPAIN | |
| Personalized Brokerage Service LLC, Topeka | UNITED STATES | |
| Pet Plan Ltd., Guildford | UNITED KINGDOM | |
| Phénix Iart, Lausanne | SWITZERLAND | |
| Phénix Immobilier S.N.C., Paris | FRANCE | |
| Phénix Long Short I | FRANCE | |
| Phenix Sécurité L | FRANCE | |
| Phénix Vie, Lausanne | SWITZERLAND | |
| Pico Westwood Limited, London | UNITED KINGDOM | |
| Pimco Asia Limited, Hong Kong | HONG KONG | |
| PIMCO Asia PTE Ltd., Singapore | SINGAPORE | |
| PIMCO Australia Pty Ltd., Sydney | AUSTRALIA | |
| Pimco Canada Corp., Nova Scotia | CANADA | |
| Pimco Canada Management Inc., Delaware | UNITED STATES | |
| PIMCO Europe Limited, London | UNITED KINGDOM | |
| PIMCO GL INV.-EURIBORPLUS FUND | IRELAND | |
| PIMCO Global Advisors (Ireland) Limited, Dublin | IRELAND | |
| PIMCO Global Advisors (Resources) Limited, Cayman Islands | CAYMAN ISLANDS | |
| PIMCO Global Advisors LLC, Delaware | UNITED STATES | |
| PIMCO Japan Ltd., Tokyo | JAPAN | |
| PIMCO Luxembourg SA., Luxembourg | LUXEMBOURG | |
| Pioneer Investment Irland Fond, Luxembourg | LUXEMBOURG | |
| POLY ASSISTANCE & SERVICES S.A., Atene | GREECE | |
| ppi Media GmbH, Hamburg | GERMANY | |
| PPI Media US Inc., Westmont | UNITED STATES | |
| PremierLine Direct Limited, Lancaster | UNITED KINGDOM | |
| PREVINDUSTRIA—Fiduciaria Previdenza Imprenditori S.p.A., Mailand | ITALY | |
| Priamos Limited, London | UNITED KINGDOM | |
| Priority Vie | FRANCE | |
| Privatinvest Bank AG, Salzburg | AUSTRIA | |
| PriZ GmbH Emissionsgesellschaft für Zertifikate, Frankfrut a.M. | GERMANY | |
| Professional Planners Marketing Group, LLC, North Palm Beach, FL | UNITED STATES | |
| Promise K 2006 | GERMANY | |
| Pronto Lloyd s.r.l., Trieste | ITALY | |
| Property Nominees (Channel Islands) Ltd, St. Helier/Jersey | UNITED KINGDOM | |
| Protexia France S.A., Lyon | FRANCE | |
| PT Asuransi Allianz Life Indonesia p.l.c., Jakarta | INDONESIA | |
| PT Asuransi Allianz Utama Indonesia Ltd., Jakarta | INDONESIA | |
| PTE Allianz Polska S.A., Warschau | POLAND | |
| Puxian Investments S.à r.l, Luxemburg | LUXEMBOURG | |
| Quadrator | FRANCE | |
| Questar Agency of Alabama, Inc., Alabama | UNITED STATES | |
Exhibit 8.1 Fiscal year 2007
| Questar Agency of Colorado, Inc., Denver | UNITED STATES | |
| Questar Agency of Massachusetts, Inc., Massachusetts | UNITED STATES | |
| Questar Agency of New Mexico, Inc., Santa Fe | UNITED STATES | |
| Questar Agency of Ohio, Inc., Ohio | UNITED STATES | |
| Questar Agency of Texas, Inc., Texas | UNITED STATES | |
| Questar Agency of Wyoming, Inc., Wyoming | UNITED STATES | |
| Questar Agency, Inc., Michigan | UNITED STATES | |
| Questar Asset Management, Ann Arbor | UNITED STATES | |
| Questar Capital Corporation, Ann Arbor | UNITED STATES | |
| Quintet Properties Ltd., Dublin | IRELAND | |
| R. B. Nominees Ltd, London | UNITED KINGDOM | |
| Radian Inc., George Town/Cayman Islands | CAYMAN ISLANDS | |
| RAS ALTERNATIVE INVESTMENTS Società di gestione del risparmio S.p.A., Milano | ITALY | |
| Ras Alternative Multi-Strategy, Milano | ITALY | |
| RAS ANTARES, Milano | ITALY | |
| RAS IMMOBILIARE S.R.L., Milano | ITALY | |
| Ras Private Bank (Suisse) S.A., Lugano | SWITZERLAND | |
| Ras Private Equity Partners 1, Milano | ITALY | |
| Ras Private Equity Partners 2, Milano | ITALY | |
| RAS Tutela Giudiziaria S.p.A., Mailand | ITALY | |
| Rasfin Società di Intermediazione Mobiliare S.p.A., Mailand | ITALY | |
| RB Fiduciaria SpA, Roma | ITALY | |
| RB Vita S.p.A., Mailand | ITALY | |
| RC Verwaltungs- und Beteiligungsgesellschaft mbH, München | GERMANY | |
| RCL Securitisation GmbH, Düsseldorf | GERMANY | |
| RCM (UK) Ltd., London | UNITED KINGDOM | |
| RCM Asia Pacific Ltd., Hong Kong | HONG KONG | |
| RCM Capital Management LLC, Wilmington/Delaware | UNITED STATES | |
| RCM Distiributors LLC, Delaware | UNITED STATES | |
| RCM US Holdings LLC, San Francisco, USA | UNITED STATES | |
| RE-AA, ABIDJAN | COTE D’IVOIRE | |
| Real Faubourg Haussmann SAS, Paris | FRANCE | |
| Real FR Haussmann SAS, Paris | FRANCE | |
| Receivable Partners Inc., Wilmington/Delaware | UNITED STATES | |
| rehacare GmbH, München | GERMANY | |
| Retail Vending Ltd., Birmingham | UNITED KINGDOM | |
| Return 10 | FRANCE | |
| Reuschel & Co. Beteiligungs- und Verwaltungs GmbH, München | GERMANY | |
| Reuschel & Co. Finanz-Service-GmbH, München | GERMANY | |
| Reuschel & Co. Kommanditgesellschaft, München | GERMANY | |
| Reuschel & Co. Verwaltungs GmbH, München | GERMANY | |
| RHEA, Luxembourg-Ville | LUXEMBOURG | |
| Rhein-Main Metallverarbeitung GmbH, Mainhausen | GERMANY | |
| Risikomanagement und Softwareentwicklung GmbH, Wien | AUSTRIA | |
| Risk & Safety Services Limited, Dublin | IRELAND | |
| risklab germany GmbH, Frankfurt am Main | GERMANY | |
| Riskon Aktiengesellschaft geschlossenen Typs, Moskau | RUSSIAN FEDERATION | |
| Riverbank Leasing 1 Limited, London | UNITED KINGDOM | |
| Riverbank Leasing 2 Limited, London | UNITED KINGDOM | |
| Riverbank Leasing 3 Limited, London | UNITED KINGDOM | |
| Riverbank Trustees, London Ltd, London | UNITED KINGDOM | |
| Robert Benson Lonsdale & Co (Canada) Ltd, London | UNITED KINGDOM | |
| Roland Holding GmbH, München | GERMANY | |
| Roland Print B.V., Amsterdam | GERMANY | |
| Roland Print B.V., Amsterdam | GERMANY | |
| Rood Nominees Ltd, London | UNITED KINGDOM | |
| Rook Finance LLC, New York | UNITED STATES | |
| Rosno Centre, St. Petersburg | RUSSIAN FEDERATION | |
| Rosno MS, St. Petersburg | RUSSIAN FEDERATION | |
Exhibit 8.1 Fiscal year 2007
| Roster Financial LLC, Quincy |
UNITED STATES | |
| Rusmed CJSC, St. Petersburg |
RUSSIAN FEDERATION | |
| Russian People’s Insurance Society “ROSNO”, Moskau |
RUSSIAN FEDERATION | |
| RVB Verwaltungs- und Beteiligungs GmbH, München |
GERMANY | |
| S.C. ASIT REAL ESTATE S.R.L., Bucharest |
ROMANIA | |
| S.I. Rue de L’Industrie 19 S.A., Sainte-Croix |
SWITZERLAND | |
| S.I.B.I., Paris |
FRANCE | |
| S.N.C. Haussmann Viager 2, Paris |
FRANCE | |
| Sa Paindavoine, Paris |
FRANCE | |
| SAAD 3, George Town/ Gran Cayman |
CAYMAN ISLANDS | |
| SAFARRIV IARD S.A., Abidjan |
COTE D’IVOIRE | |
| SAFARRIV VIE S.A., Abidjan |
COTE D’IVOIRE | |
| SAGE SARL, Chatillon |
FRANCE | |
| Saint Melrose Limited, London |
UNITED KINGDOM | |
| Saint-Barth Assurances S.A.R.L., Gustavia |
FRANCE | |
| San Francisco Reinsurance Company, Novato |
UNITED STATES | |
| SAS LAENNEC, Paris |
FRANCE | |
| SAS Madeleine Opéra, Paris |
FRANCE | |
| SAT S.A., Istanbul |
TURKEY | |
| SC Tour Michelet, PARIS |
FRANCE | |
| SCAPI, Paris |
FRANCE | |
| SCEA Chateau Arnauld, Arcins |
FRANCE | |
| Schmalbach-Lubeca Service Center N.V., Brecht, Belgien |
BELGIUM | |
| SCI AVIP La Templerie, Paris |
FRANCE | |
| SCI AVIP SCPI Selection, Paris |
FRANCE | |
| SCI Bercy W9, Paris |
FRANCE | |
| SCI Carmidaloc, Paris |
FRANCE | |
| SCI De Bonlieu et du Lac, Paris |
FRANCE | |
| SCI DE LA PAILLERE, Paris |
FRANCE | |
| SCI Dicca, Paris |
FRANCE | |
| SCI en Presles, Paris |
FRANCE | |
| SCI Fonciere du mas de Roman, Paris |
FRANCE | |
| SCI mediterranee distribution, Paris |
FRANCE | |
| SCI PRELLOYD, Paris |
FRANCE | |
| SCI Stratus, Paris |
FRANCE | |
| SCI Trescol, Paris |
FRANCE | |
| Sechste FraMü Beteiligungs GmbH, Frankfurt am Main |
GERMANY | |
| Selecta A/S, Rodovre (DK), Rodovre |
DENMARK | |
| Selecta AB, Stockholm |
SWEDEN | |
| Selecta AG, Muntelier |
SWITZERLAND | |
| Selecta AS, Oslo |
NORWAY | |
| Selecta Betriebsverpflegungs GmbH, Wien |
AUSTRIA | |
| Selecta Deutschland GmbH, Eschborn |
GERMANY | |
| Selecta Eesti Osauhing, Tallinn |
ESTONIA | |
| Selecta Holding AB, Stockholm |
SWEDEN | |
| Selecta Holding GmbH, Eschborn |
GERMANY | |
| Selecta Hungary Automataüzemeltetö KFT, Budapest |
HUNGARY | |
| Selecta Logistik AG, Oensingen |
SWITZERLAND | |
| Selecta Luxembourg SA, Leudelange |
LUXEMBOURG | |
| Selecta Management AG, Zug |
SWITZERLAND | |
| Selecta Nordic Holding AB, Stockholm |
SWEDEN | |
| Selecta Olland BV, Waardenburg |
NETHERLANDS | |
| Selecta Polska Sp Zoo, Warszawa |
POLAND | |
| Selecta Purchasing AG, Zug |
SWITZERLAND | |
| Selecta Refreshments Ltd., Dublin |
IRELAND | |
| Selecta SA, Paris |
FRANCE | |
| Selecta SA, Zaventem |
BELGIUM | |
| Selecta Technik AG, Muntelier |
SWITZERLAND | |
| Selecta TMP AG, Zug |
SWITZERLAND | |
| Selecta Trade AG, Oensingen |
SWITZERLAND | |
Exhibit 8.1 Fiscal year 2007
| Selecta UK Ltd., Birmingham |
UNITED KINGDOM | |
| Selection Multi-Ge |
FRANCE | |
| Selection Multi-Ger Japon |
FRANCE | |
| Selection Multi-Gerant Emerg |
FRANCE | |
| Selection Multi-Gerants Value |
FRANCE | |
| Semaphore |
FRANCE | |
| SF Development FCPR L |
FRANCE | |
| SI 173-175 Boulevard Haussmann SAS, Paris |
FRANCE | |
| SIA Baltic Payment Systems, Riga |
LATVIA | |
| SIA Selecta, Riga |
LATVIA | |
| Siac Services Srl, Rom |
ITALY | |
| Siebzehnte DRESIB Beteiligungs-Gesellschaft mbH, Frankfurt am Main | GERMANY | |
| SIFCOM Assurances, Abidjan |
COTE D’IVOIRE | |
| Sigma-1 CLO 2007 |
IRELAND | |
| Silver Tower 125 Inc., Grand Cayman |
CAYMAN ISLANDS | |
| SITIA Beteiligungs- und Verwaltungs-GmbH, Köln |
GERMANY | |
| Skylark Ltd, George Town |
CAYMAN ISLANDS | |
| SMASA, SOCIEDAD MUNDIAL DE ASISTENCIA, S.A., Madrid | SPAIN | |
| SNA- Ré Societé Nationale D’Assurances et de Reassurances (Bermuda) Ltd., Hamilton | BERMUDA | |
| SNAM S.A.L, Hazmieh |
LEBANON | |
| SNC AGF Cash, Paris |
FRANCE | |
| SNC AGF Clearing, Paris |
FRANCE | |
| SNC Kléber Magdebourg, Paris |
FRANCE | |
| SNC LAENNEC RIVE GAUCHE, Paris |
FRANCE | |
| SNC Maxium, Wasquehal |
FRANCE | |
| SOBAC, Cotonou |
BENIN | |
| SOCIETA’ AGRICOLA SAN FELICE S.p.A., Mailand |
ITALY | |
| SOCIETE BELGE D’ASSISTANCE INTERNATIONALE S.A., Bruxelles | BELGIUM | |
| SOCIETE BELGE DE SERVICES TELEPHONIQUES “S.B.S.T.” S.A., Bruxelles | BELGIUM | |
| Société Civile Construction Vente 33 Lafayette, Paris |
FRANCE | |
| SOCIETE EUROPEENNE DE PROTECT. ET DE SERVICES D’ASSIST. A DOMICILE “S.E.P.S.A.D.” S.A., Paris | FRANCE | |
| Société Foncière Européenne, Amsterdam |
NETHERLANDS | |
| Société Foncière Européenne, Paris |
FRANCE | |
| Société Nationale Foncière S.A.L., Beirut |
LEBANON | |
| Société Nouvelle D’Assurances du Cameroun S.A., Douala |
CAMEROON | |
| Société Nouvelle D’Assurances vie du Cameroun S.A., Douala |
CAMEROON | |
| Sofiholding S.A., Bruxelles |
BELGIUM | |
| Sonimm, Paris |
FRANCE | |
| Southwark Bridge Investments Ltd, London |
UNITED KINGDOM | |
| Space Park Erste Verwaltungs GmbH, Bremen |
GERMANY | |
| Space Park GmbH & Co. KG, Bremen |
GERMANY | |
| SPACECO, Paris |
FRANCE | |
| SPHF, Paris |
FRANCE | |
| Standard General Agency, Inc., Texas |
UNITED STATES | |
| Stanislas H. Haine N.V., Edegem |
BELGIUM | |
| ST-Drive Inc., Grand Cayman |
CAYMAN ISLANDS | |
| Stichting AZ Nederland Beleggersrekening, Niewegein |
NETHERLANDS | |
| StocksPLUS Management Inc., Delaware |
UNITED STATES | |
| StocksPLUS Sub-Fund B LLC., California |
UNITED STATES | |
| StocksPLUS, L.P., Delaware |
UNITED STATES | |
| Subarban Finance Company II Limited, Cayman Islands |
CAYMAN ISLANDS | |
| Subarban Finance Company, Hamilton/ Bermuda |
CAYMAN ISLANDS | |
| Süddeutsche Industrie-Beteiligungs-GmbH, Frankfurt am Main |
GERMANY | |
| Suffolk Investments Inc, New York |
UNITED STATES | |
| Swiss India Investment Management (Mauritius) Limited |
SWITZERLAND | |
Exhibit 8.1 Fiscal year 2007
| Swiss India Opportunities Fund Ltd. |
SWITZERLAND | |
| Symphony No 1 Llc, Grand Cayman |
CAYMAN ISLANDS | |
| Symphony No.2 Llc, Wilmington/Delaware |
UNITED STATES | |
| Symphony No.3 Llc, Dover |
UNITED STATES | |
| Symphony No.4 Llc, Dover |
UNITED STATES | |
| Synergie Select EV |
FRANCE | |
| SYSCOM Instruments S.A., Sainte-Croix |
SWITZERLAND | |
| Tagil-MedService LLC, Nizhni Tagil, Sverdlovsk region |
RUSSIAN FEDERATION | |
| Takecare Management Ltd., Tortola |
UNITED KINGDOM | |
| Tanguy Opportunité |
FRANCE | |
| TFI ALLIANZ POLSKA S.A., Warszawa |
POLAND | |
| TGAF Inc., Grand Cayman |
CAYMAN ISLANDS | |
| Thames SPC, London |
UNITED KINGDOM | |
| The Ajax Insurance Association Ltd., Guildford |
UNITED KINGDOM | |
| The American Insurance Company, Nebraska |
UNITED STATES | |
| The Annuity Store Financial & Insurance Services, LLC, Sacramento | UNITED STATES | |
| The Export Credit Clearing House Limited, London |
UNITED KINGDOM | |
| The Gresham Bond Fund |
UNITED KINGDOM | |
| The Gresham Leasing CV, London |
UNITED KINGDOM | |
| The MI Group Limited, Guildford |
UNITED KINGDOM | |
| The MI Property Management Company Limited, Guildford |
UNITED KINGDOM | |
| The Riverbank Bond Fund, Wilmington |
UNITED STATES | |
| The Riverbank Trust, London |
UNITED KINGDOM | |
| Thebes Plc, Dublin |
IRELAND | |
| Thermo Centre Technische Handelsondemeing BV, Deurne |
NETHERLANDS | |
| Three Pillars Business Solutions Limited, Guildford |
UNITED KINGDOM | |
| Thurlastone Finance Limited, London |
UNITED KINGDOM | |
| Top Logistikwerkstatt Assistance GmbH, Wien |
AUSTRIA | |
| Top MVK Datenmanagement GmbH, Wien |
AUSTRIA | |
| Top Versicherungsservice GmbH, Wien |
AUSTRIA | |
| Top Versicherungs-Vermittler Service GmbH, Wien |
AUSTRIA | |
| Towarzystwo Ubezpieczen Euler Hermes S.A., Warschau |
POLAND | |
| Trade Debtor Insurance Services Limited, London |
UNITED KINGDOM | |
| TRADE INDEMNITY Collections Ltd., London |
UNITED KINGDOM | |
| Trade Indemnity Credit Corporation Limited, London |
UNITED KINGDOM | |
| Trade Indemnity Factors Limited, London |
UNITED KINGDOM | |
| Trafalgar Insurance Public Limited Company, Guildford |
UNITED KINGDOM | |
| Traktir, Paris |
FRANCE | |
| Travel Care Inc., Richmond |
UNITED STATES | |
| Trusteam CB Patrim |
FRANCE | |
| TU Allianz Polska S.A., Warsaw |
POLAND | |
| TU Allianz Zycie Polska S.A., Warsaw |
POLAND | |
| Twins Financing LLC, New York |
UNITED STATES | |
| UAB Selecta, Vilnius |
LITHUANIA | |
| Universal Leven N.V., Zeist |
NETHERLANDS | |
| Unterstützungseinrichtung des Bankhauses Reuschel & Co. GmbH, München | GERMANY | |
| USAllianz Insurance & Securities Agency, Inc., Kentucky |
UNITED STATES | |
| USAllianz Insurance & Securities Agency, Inc., Nevada |
UNITED STATES | |
| USAllianz Insurance & Securities Agency, Inc., North Carolina |
UNITED STATES | |
| USAllianz Insurance & Securities Agency, Inc., Ohio |
UNITED STATES | |
| USAllianz Insurance & Securities Agency, Inc., Texas |
UNITED STATES | |
| USAllianz Insurance & Securities Agency, Inc., Vermont |
UNITED STATES | |
| USAllianz Insurance Agency, Inc., Massachusetts |
UNITED STATES | |
| USAllianz Insurance Agency, Inc., New York |
UNITED STATES | |
| USAllianz Investor Services, LLC, Minnesota |
UNITED STATES | |
| Van Moer Santerre & Cie, Bruxelles |
BELGIUM | |
| Veer Palthe Voûte (Antilles) NV, Curacao |
NETHERLANDS ANTILLES | |
| Vendcare (Holdings) Limited, Birmingham |
UNITED KINGDOM | |
Exhibit 8.1 Fiscal year 2007
| Vendcare Services Ltd., Birmingham |
UNITED KINGDOM | |
| Vendome Lease SA, Paris |
UNITED KINGDOM | |
| Vereinte Spezial Krankenversicherung Aktiengesellschaft, München | GERMANY | |
| Vereinte Spezial Versicherung AG, München |
GERMANY | |
| Vernon, Paris |
FRANCE | |
| VertBois S.à.r.l., Luxemburg |
LUXEMBOURG | |
| Via Pierre 1, Paris |
FRANCE | |
| Victoria Capital (Ireland) Public Limited Company |
LUXEMBOURG | |
| Victoria Capital Holdings S.A. |
LUXEMBOURG | |
| Victoria Capital S.A. |
LUXEMBOURG | |
| Villa La Pagliaia S.r.l., Siena |
ITALY | |
| Vintage Insurance Company, California |
UNITED STATES | |
| Vision Holdings LLC, Newport Beach |
UNITED STATES | |
| Viso Limited, Cayman Islands |
CAYMAN ISLANDS | |
| Votra S.A., Lausanne |
SWITZERLAND | |
| W Finance Assurances, Paris |
FRANCE | |
| W Finance, Paris |
FRANCE | |
| W9 Bercy SARL, Paris |
FRANCE | |
| Wall Street Technology Managers LP, New York |
UNITED STATES | |
| Wasserstein Perella & Co., Limited, London |
UNITED KINGDOM | |
| Wasserstein Perella (France) SA, Paris |
FRANCE | |
| Watling Leasing March (1) Unlimited, London |
UNITED KINGDOM | |
| WATTINVEST C |
FRANCE | |
| WebTek Software Private Limited, Bangalore |
INDIA | |
| West Nominees Limited, St. Helier/Jersey |
UNITED KINGDOM | |
| Westbourne Properties Ltd, St. Peter Port/Guernsey |
UNITED KINGDOM | |
| WF Administration, Paris |
FRANCE | |
| Wheelabrator INV C1 |
FRANCE | |
| Wilhelm Reuschel GmbH, München |
GERMANY | |
| Willemsbruggen, Rotterdam |
NETHERLANDS | |
| Windpark Berge-Kleeste GmbH & Co.KG, München |
GERMANY | |
| Windpark Büttel GmbH & Co. KG., Büttel |
GERMANY | |
| Windpark Emmendorf GmbH & Co.KG, Emmendorf |
GERMANY | |
| Windpark Freyenstein GmbH & Co KG, Husum |
GERMANY | |
| Wisley Inc., Grand Cayman |
CAYMAN ISLANDS | |
| WKN Windkraft Nord GmbH & Co. Windpark Halenbeck KG, Halenbeck | GERMANY | |
| WKN Windkraft Nord GmbH & Co. Windpark Kittlitz KG, Kittlitz | GERMANY | |
| Wm. H McGee & Co. (Bermuda) Ltd., Hamilton |
UNITED STATES | |
| Wm. H McGee & Co. of Puerto Rico Inc., Hato Rey |
PUERTO RICO | |
| Wm. H McGee & Co., Inc., New York |
UNITED STATES | |
| World Access ASIA (PTE) Ltd., Singapur |
SINGAPORE | |
| World Access Canada Inc., Waterloo/Ontario |
CANADA | |
| World Access Europe LTD., Croydon Surrey |
UNITED KINGDOM | |
| World Access Healthcare Services Inc., Miami |
UNITED STATES | |
| World Access Service Corp., Richmond |
UNITED STATES | |
| World Access, Inc., Richmond |
UNITED STATES | |
| WP Bridge Finance Inc., Wilmington/Delaware |
UNITED STATES | |
| YAO Investment S.a.r.l., Luxembourg |
LUXEMBOURG | |
| Yarra Finance Limited, London |
UNITED KINGDOM | |
| Yorktown Holdings Companies, Inc., Indiana |
UNITED STATES | |
| Zehnte SIB Beteiligungs-Aktiengesellschaft, Frankfurt am Main | GERMANY | |
| Zenon Beteiligungs-GmbH, Frankfurt am Main |
GERMANY | |
| Zwölfte SIB Beteiligungs-Aktiengesellschaft, Frankfurt am Main | GERMANY | |