Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| 4274563 Canada Inc. |
CANADA | |
| 75 WALL STREET ADVISERS |
UNITED STATES | |
| A. Diffusion |
FRANCE | |
| AAAM S.A. |
FRANCE | |
| AB Servicios Selecta Espana S.L. |
SPAIN | |
| ACMAR |
MOROCCO | |
| ACM-Compagnie Mercur Aktiengesellschaft |
GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4 |
GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4a |
GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4b |
GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4c |
GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4d |
GERMANY | |
| ACP Vermögensverwaltung GmbH & Co. KG Nr. 4e |
GERMANY | |
| Actio France |
FRANCE | |
| ACTIP 3 |
FRANCE | |
| ACTIP 5 |
FRANCE | |
| Addax Alpha Pat. |
FRANCE | |
| ADEUS Aktienregister-Service-GmbH |
GERMANY | |
| Administradora de Inversión Colseguros S.A. en Liquidación |
COLOMBIA | |
| Advisors IG LLC |
UNITED STATES | |
| Aequitas GmbH Allianz Equity—Alternative Strategies |
GERMANY | |
| Aero-Fonte S.r.l |
ITALY | |
| AFA |
FRANCE | |
| AFC Assecuranz- und Finanzvermittlungs-Contor GmbH |
GERMANY | |
| AGF 2X |
FRANCE | |
| AGF Actions |
FRANCE | |
| AGF Actions Euro Val |
FRANCE | |
| AGF Actions Internat |
FRANCE | |
| AGF Actions Mid Cap |
FRANCE | |
| AGF ACTIONS ZONE EURO L |
FRANCE | |
| AGF Aequitas L |
FRANCE | |
| AGF AFRIQUE |
COTE D’IVOIRE | |
| AGF AFRIQUE Holding |
FRANCE | |
| AGF Air France IFC |
FRANCE | |
| 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 Assurfinance |
FRANCE | |
| AGF Balanced |
BELGIUM | |
| AGF Benelux S.A. |
LUXEMBOURG | |
| AGF Benin Assurances (ex. SOBAC) |
BENIN | |
| AGF Biplus |
FRANCE | |
| AGF BIPLUS 2 L |
FRANCE |
1
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| AGF Brasil Seguros S.A. |
BRAZIL | |
| AGF Burkina Assurances S.A. |
BURKINA FASO | |
| AGF Burkina Assurances Vie S.A. |
BURKINA FASO | |
| AGF Cameroun Assurances S.A. |
CAMEROON | |
| AGF Cameroun Assurances Vie S.A. |
CAMEROON | |
| AGF CAP FRANCE D |
FRANCE | |
| AGF Capital Investissement |
FRANCE | |
| AGF Capital Investissement 2 |
FRANCE | |
| AGF Centrafrique Assurances S.A. |
CENTRAL AFRICAN REPUBLIC | |
| AGF Côte d’Ivoire Assurances S.A. |
COTE D’IVOIRE | |
| AGF Côte d’Ivoire Assurances Vie S.A. |
COTE D’IVOIRE | |
| AGF CREATIONS1 |
FRANCE | |
| AGF CREATIONS2 |
FRANCE | |
| AGF Croissance Europe |
FRANCE | |
| AGF Destinations 201 |
FRANCE | |
| AGF do Brasil Ltda. |
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 Euro Actions C et D |
FRANCE | |
| AGF Euro Credit Alpha |
FRANCE | |
| AGF Euro Gagnant |
FRANCE | |
| AGF Euro Inflation L |
FRANCE | |
| AGF Euro Oblig Plus |
FRANCE | |
| AGF Euro Obligisr |
FRANCE | |
| AGF Euroland |
FRANCE | |
| AGF Europe Convertible |
FRANCE | |
| AGF Europe Obligations |
FRANCE | |
| AGF FCR |
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 Hexeo |
FRANCE | |
| AGF Holding |
FRANCE | |
| AGF Holdings (UK) Limited |
UNITED KINGDOM | |
| AGF Horizon 2010-11 |
FRANCE | |
| AGF Horizon 2012-13 |
FRANCE | |
| AGF Horizon 2014-15 |
FRANCE | |
| AGF Horizon 2016-17 |
FRANCE |
2
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| 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 IART VINTAGE |
FRANCE | |
| AGF Immobilier S.N.C. |
FRANCE | |
| AGF Imo Actions |
FRANCE | |
| AGF Indice Euroland |
FRANCE | |
| AGF Indice Japon L |
FRANCE | |
| AGF Indices U.S.A |
FRANCE | |
| AGF Informatique G.I.E. |
FRANCE | |
| AGF Insurance Limited |
UNITED KINGDOM | |
| AGF Inter Oblig |
FRANCE | |
| AGF Interfonds |
FRANCE | |
| AGF International |
FRANCE | |
| AGF Inversiones S.A. |
ARGENTINA | |
| AGF INVEST |
FRANCE | |
| AGF Japon |
FRANCE | |
| AGF Long Terme |
FRANCE | |
| AGF MADAGASCAR S.A. |
MADAGASCAR | |
| AGF Madagascar Vie |
MADAGASCAR | |
| AGF Mali Assurances |
COTE D’IVOIRE | |
| AGF Marches Emergents |
FRANCE | |
| AGF Matieres Premier |
FRANCE | |
| AGF Multi Alternatives L |
FRANCE | |
| AGF Multi Croissance |
FRANCE | |
| AGF Multi Defensif |
FRANCE | |
| AGF Multi Harmonie |
FRANCE | |
| AGF Oblig 1-3 Plus |
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 |
UNITED KINGDOM | |
| AGF Private Banking S.A. |
FRANCE |
3
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| AGF Private Equity FCPR |
FRANCE | |
| AGF Private Equity S.A. |
FRANCE | |
| AGF Prudence |
FRANCE | |
| AGF RAS Holding BV |
NETHERLANDS | |
| AGF RENDEMENT LT R |
FRANCE | |
| AGF RENDEMENT REEL L |
FRANCE | |
| AGF Saint Marc CL |
FRANCE | |
| AGF Saude S.A. |
BRAZIL | |
| AGF Scalinvest |
FRANCE | |
| AGF Secteur Immobilier |
FRANCE | |
| AGF Sénégal Assecurances S.A. |
SENEGAL | |
| AGF Sénégal Assecurances Vie S.A. |
SENEGAL | |
| AGF Serenite |
FRANCE | |
| AGF Togo Assurances (ex. AGT) |
TOGO | |
| AGF TRIPLUS LH |
FRANCE | |
| AGF UK |
FRANCE | |
| AGF U.S.A U.S.A |
FRANCE | |
| AGF VALEUR DURABLES L |
FRANCE | |
| AGF Vita 4 |
FRANCE | |
| AGF Vita Plus |
FRANCE | |
| AGF Voltissimo |
FRANCE | |
| AGFimo |
FRANCE | |
| AGIF RCM Asia |
FRANCE | |
| Agora Courtage |
FRANCE | |
| AHFP Capital S.a.r.l. |
SWITZERLAND | |
| Ajax Insurance Holdings Limited |
UNITED KINGDOM | |
| Alba Allgemeine Versicherungs-Gesellschaft |
SWITZERLAND | |
| Alchemy Capital PLC |
IRELAND | |
| Aleppa Funding I Llc |
UNITED STATES | |
| Aleppa Funding II Llc |
UNITED STATES | |
| Alexandria Capital Plc |
IRELAND | |
| Alfa Trade Corporation spol s.r.o. |
CZECH REPUBLIC | |
| Alfa Trade Corporation spol s.r.o. |
CZECH REPUBLIC | |
| Alida Grundstücksgesellschaft mbH & Co. KG |
GERMANY | |
| Alida Grundstücksverwaltung GmbH |
GERMANY | |
| Alkmene S.a.r.l in Luxembourg |
LUXEMBOURG | |
| All Net GmbH |
GERMANY | |
| Allianz Australian Claims Services Limited |
AUSTRALIA | |
| Allianz (UK) Limited |
UNITED KINGDOM | |
| Allianz AADB Fonds |
GERMANY | |
| Allianz ABS Fonds |
GERMANY | |
| Allianz AKR Fonds |
GERMANY | |
| Allianz Alapkezelõ Zrt. |
HUNGARY | |
| Allianz Alp Sp. z oo |
POLAND | |
| Allianz ALSI Fonds |
GERMANY | |
| Allianz Alternative Asset Management U.S. Holding Inc. |
UNITED STATES | |
| Allianz Alternative Asset Management U.S. LLC |
UNITED STATES | |
| Allianz Alternative Assets Holding GmbH |
GERMANY | |
| Allianz America Latina S.C. Ltda. |
BRAZIL |
4
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Allianz APAV Fonds |
GERMANY | |
| Allianz APKE Fonds |
GERMANY | |
| Allianz APKR Pimco Emerging Markets Fonds |
GERMANY | |
| Allianz Argentina Compania de Seguros Generales S.A. |
ARGENTINA | |
| Allianz Asset Management AG |
SWITZERLAND | |
| Allianz Asset Management správcovská spol a.s. |
SLOVAKIA (Slovak Republic) | |
| Allianz Australia Workers Compensation (Victoria) Limited |
AUSTRALIA | |
| Allianz Australia Advantage Ltd. |
AUSTRALIA | |
| Allianz Australia Employee Share Plan Pty Ltd. |
AUSTRALIA | |
| Allianz Australia Insurance Limited |
AUSTRALIA | |
| Allianz Australia Life Insurance Limited |
AUSTRALIA | |
| Allianz Australia Limited |
AUSTRALIA | |
| Allianz Australia Services (No. 2) Pty Ltd |
AUSTRALIA | |
| Allianz Australia Services Pty Limited |
AUSTRALIA | |
| Allianz Australia Workers Compensation (NSW) Limited |
AUSTRALIA | |
| Allianz Australia Workers Compensation (SA) Limited |
AUSTRALIA | |
| Allianz Automotive Services GmbH |
GERMANY | |
| Allianz Autowelt GmbH |
GERMANY | |
| Allianz Aviation Agency |
UNITED STATES | |
| Allianz AVM Fonds |
GERMANY | |
| Allianz AVR-Fonds |
GERMANY | |
| Allianz AZL Vermögensverwaltung GmbH & Co. KG |
GERMANY | |
| Allianz BADB Fonds |
GERMANY | |
| Allianz Bank Bulgaria JSC |
BULGARIA | |
| Allianz Bank Financial Advisors S.p.A. |
ITALY | |
| Allianz Bank Polska S.A. |
POLAND | |
| Allianz Bank Zrt. |
HUNGARY | |
| Allianz Belgium Insurance S.A. |
BELGIUM | |
| Allianz Beratungs- und Vertriebs-AG |
GERMANY | |
| Allianz Beteiligungs Management GmbH |
GERMANY | |
| Allianz Biznes Sp. z o.o. |
POLAND | |
| Allianz Bulgaria Holding Company Ltd. |
BULGARIA | |
| Allianz Bulgaria Insurance and Reinsurance Company Ltd. |
BULGARIA | |
| Allianz Bulgaria Life Insurance Company Ltd. |
BULGARIA | |
| Allianz Bulgaria Pension Company AD |
BULGARIA | |
| Allianz business services s.r.o. |
SLOVAKIA (Slovak Republic) | |
| Allianz Capital Partners GmbH |
GERMANY | |
| Allianz Capital Partners Verwaltungs GmbH |
GERMANY | |
| Allianz Cash Pool II LLC |
UNITED STATES | |
| Allianz Cash Pool LLC |
UNITED STATES | |
| Allianz China Life Insurance Co. Ltd. |
CHINA | |
| Allianz Climate Solutions GmbH |
GERMANY | |
| Allianz Compagnia Italiana Finanziamenti 2 S.p.A. |
ITALY | |
| Allianz Compagnia Italiana Finanziamenti S.p.A. |
ITALY | |
| Allianz CompanÍa de Seguros y Reaseguros S.A. |
SPAIN | |
| Allianz Consultores S.C. |
MEXICO |
5
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Allianz Cornhill Information Services Private Ltd. |
INDIA | |
| Allianz Croiss II |
FRANCE | |
| Allianz Croiss III |
FRANCE | |
| Allianz Croissance |
FRANCE | |
| Allianz Deutschland AG |
GERMANY | |
| Allianz Direct Agent di Asigurare s.r.l. |
ROMANIA | |
| Allianz Direct Kft. |
HUNGARY | |
| Allianz Direct New Europe d.o.o. |
CROATIA (local name: Hrvatska) | |
| Allianz Direct New Europe Sp. z o.o. |
POLAND | |
| Allianz Direct s.r.o. |
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 Bauspar AG |
GERMANY | |
| Allianz Dresdner Mutual Funds Management Hellas S.A. |
GREECE | |
| Allianz EDUKACJA S.A. |
POLAND | |
| Allianz EEE Fonds |
GERMANY | |
| Allianz Egypt Insurance Company S.A.E. |
EGYPT | |
| Allianz Egypt Life Company S.A.E. |
EGYPT | |
| Allianz Elementar Lebensversicherungs-Aktiengesellschaft |
AUSTRIA | |
| Allianz Elementar Versicherungs-Aktiengesellschaft |
AUSTRIA | |
| Allianz Engineering Services Limited |
UNITED KINGDOM | |
| Allianz Equity Investments Ltd. |
UNITED KINGDOM | |
| ALLIANZ EUR.PENS.INV.-BALANCED |
LUXEMBOURG | |
| ALLIANZ EUR.PENS.INV.-DYNAMIC |
LUXEMBOURG | |
| Allianz Euribor Plus |
FRANCE | |
| Allianz Europe B.V. |
NETHERLANDS | |
| Allianz Europe Ltd. |
NETHERLANDS | |
| Allianz FADB Fonds |
GERMANY | |
| Allianz Finance Corporation |
UNITED STATES | |
| Allianz Finance II B.V. |
NETHERLANDS | |
| Allianz Finance II Luxembourg S.A. |
LUXEMBOURG | |
| Allianz Finance III B.V. |
NETHERLANDS | |
| Allianz Finance III Luxembourg S.A. |
LUXEMBOURG | |
| Allianz Finance Management Pty Ltd |
AUSTRALIA | |
| Allianz Finance Pty Ltd. |
AUSTRALIA | |
| Allianz Finance UK Limited |
UNITED KINGDOM | |
| Allianz Financial Services S.A. |
GREECE | |
| Allianz Finanzbeteiligungs GmbH |
GERMANY | |
| Allianz Fire and Marine Insurance Japan Ltd. |
JAPAN | |
| Allianz General Insurance Company (Malaysia) Berhad p.l.c. |
MALAYSIA | |
| Allianz generalni sluzby s.r.o. |
CZECH REPUBLIC | |
| Allianz Gestion Sociedad Gestora de Instituciones de Inversion Colectiva S.A. |
SPAIN | |
| Allianz GLA Fonds |
GERMANY |
6
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Allianz Global Corporate & Specialty AG |
GERMANY | |
| Allianz Global Corporate & Specialty France |
FRANCE | |
| Allianz Global Investors (UK) Ltd. |
UNITED KINGDOM | |
| Allianz Global Investors Advertising Agency Inc. |
UNITED STATES | |
| Allianz Global Investors Advisory GmbH |
GERMANY | |
| Allianz Global Investors AG |
GERMANY | |
| Allianz Global Investors Asia Pacific GmbH |
GERMANY | |
| Allianz Global Investors Australia Ltd. |
AUSTRALIA | |
| Allianz Global Investors Deutschland GmbH |
GERMANY | |
| Allianz Global Investors Distributors LLC |
UNITED STATES | |
| Allianz Global Investors Europe GmbH |
GERMANY | |
| Allianz Global Investors Europe Holding GmbH |
GERMANY | |
| Allianz Global Investors France S.A. |
FRANCE | |
| Allianz Global Investors Fund Management LLC |
UNITED STATES | |
| Allianz Global Investors Hong Kong Ltd. |
HONG KONG | |
| Allianz Global Investors Ireland Ltd. |
IRELAND | |
| Allianz Global Investors Italia S.p.A |
ITALY | |
| Allianz Global Investors Japan Co. Ltd. |
JAPAN | |
| Allianz Global Investors Kapitalanlagegesellschaft mbH |
GERMANY | |
| Allianz Global Investors Korea Limited |
KOREA, REPUBLIC OF | |
| Allianz Global Investors Luxembourg S.A. |
LUXEMBOURG | |
| Allianz Global Investors Managed Accounts LLC |
UNITED STATES | |
| Allianz Global Investors Management Partners LLC |
UNITED STATES | |
| Allianz Global Investors MultiAsset Investmentaktiengesellschaft mit veränd. Kapital |
GERMANY | |
| Allianz Global Investors Nominee Services Ltd. |
UNITED KINGDOM | |
| Allianz Global Investors Nominees (UK) Ltd. |
UNITED KINGDOM | |
| Allianz Global Investors NY Holdings LLC |
UNITED STATES | |
| Allianz Global Investors of America Holdings Inc. |
UNITED STATES | |
| Allianz Global Investors of America L.P. |
UNITED STATES | |
| Allianz Global Investors of America LLC |
UNITED STATES | |
| Allianz Global Investors Pacific Ltd. |
BERMUDA | |
| Allianz Global Investors Product Solutions GmbH |
GERMANY | |
| Allianz Global Investors Services (UK) Ltd. |
UNITED KINGDOM | |
| Allianz Global Investors Singapore Ltd. |
SINGAPORE | |
| Allianz Global Investors Solutions LLC |
UNITED STATES | |
| Allianz Global Investors Taiwan Ltd. |
TAIWAN | |
| Allianz Global Investors U.S. Holding II LLC |
UNITED STATES | |
| Allianz Global Investors U.S. Holding LLC |
UNITED STATES | |
| Allianz Global Investors U.S. Partners GP |
UNITED STATES | |
| Allianz Global Investors U.S. Retail LLC |
UNITED STATES | |
| Allianz Global Life Ltd. |
IRELAND | |
| Allianz Global Risks U.S. Insurance Company |
UNITED STATES | |
| Allianz Global TAA A |
FRANCE | |
| Allianz GLR Fonds |
GERMANY | |
| Allianz GLRS Fonds |
GERMANY | |
| Allianz GLU Fonds |
GERMANY | |
| Allianz GREQ Fonds |
GERMANY | |
| Allianz GRGB Fonds |
GERMANY |
7
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Allianz Handwerker Services GmbH |
GERMANY | |
| Allianz Hayat ve Emeklilik AS |
TURKEY | |
| Allianz Hedge Fund Partners (Cayman) LLC |
CAYMAN ISLANDS | |
| Allianz Hedge Fund Partners Inc. |
UNITED STATES | |
| Allianz Hedge Fund Partners S.a.r.l. |
SWITZERLAND | |
| Allianz Hellas Insurance Company S.A. |
GREECE | |
| Allianz Holding eins GmbH |
AUSTRIA | |
| Allianz Holding France SAS |
FRANCE | |
| Allianz Holdings plc. |
UNITED KINGDOM | |
| Allianz Hungária Biztosító Zrt. |
HUNGARY | |
| Allianz Iberica Services Center A.I.E. |
SPAIN | |
| Allianz Immobilienfonds 1 GmbH & Co. KG |
GERMANY | |
| Allianz Immobilienfonds GmbH |
GERMANY | |
| Allianz Income Management Services Inc. |
UNITED STATES | |
| Allianz Individual Insurance Group |
UNITED STATES | |
| Allianz Informatyka Sp. z o.o. |
POLAND | |
| Allianz Infrastructure Partners GmbH |
GERMANY | |
| Allianz Infrastructure Partners Ltd. |
UNITED KINGDOM | |
| Allianz Insurance (Hong Kong) Ltd. |
CHINA | |
| Allianz Insurance Company Lanka Limited |
SRI LANKA | |
| Allianz Insurance Company of Singapore Pte. Ltd. |
SINGAPORE | |
| Allianz Insurance Limited |
SOUTH AFRICA | |
| Allianz Insurance Management Asia Pacific Pte. Ltd. |
SINGAPORE | |
| Allianz Insurance plc. |
UNITED KINGDOM | |
| Allianz Insurance Services LTD. |
GREECE | |
| Allianz International Ltd. |
UNITED KINGDOM | |
| Allianz International Real Estate |
FRANCE | |
| ALLIANZ INVERSIONES SOCIEDAD DE VALORES S.A. |
SPAIN | |
| Allianz Invest 50 LH |
AUSTRIA | |
| Allianz Invest 50 PC |
AUSTRIA | |
| Allianz Invest Alternative |
AUSTRIA | |
| ALLIANZ INVEST d.o.o. |
CROATIA (local name: Hrvatska) | |
| Allianz Invest Eurorent Liquid |
AUSTRIA | |
| Allianz Invest Kapitalanlage GmbH |
AUSTRIA | |
| Allianz Invest Osteuropa LH |
AUSTRIA | |
| Allianz Invest Osteuropa NL |
AUSTRIA | |
| Allianz Invest Ostrent LH |
AUSTRIA | |
| Allianz Investment Company LLC |
UNITED STATES | |
| Allianz Investment Management LLC |
UNITED STATES | |
| Allianz Investment Management SE |
GERMANY | |
| Allianz Investment Properties Ltd. |
UNITED KINGDOM | |
| Allianz Investmentbank Aktiengesellschaft |
AUSTRIA | |
| Allianz Investments I Luxembourg S.à.r.l |
LUXEMBOURG | |
| Allianz Investments II Luxembourg S.à r.l. |
LUXEMBOURG | |
| Allianz Investments Management Italia S.p.A. |
ITALY | |
| Allianz Irish Life Holdings p.l.c. |
IRELAND | |
| Allianz Jupiter 1 B.V. |
NETHERLANDS | |
| Allianz Jupiter 2 B.V. |
NETHERLANDS |
8
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Allianz Jupiter 4 B.V. |
NETHERLANDS | |
| Allianz Jupiter 5 B.V. |
NETHERLANDS | |
| Allianz Jupiter 8 B.V. |
NETHERLANDS | |
| Allianz Jupiter 9 B.V. |
NETHERLANDS | |
| Allianz Kazakhstan |
KAZAKHSTAN | |
| Allianz kontakt s.r.o. |
CZECH REPUBLIC | |
| Allianz Leasing & Services JSC |
BULGARIA | |
| Allianz Leben Private Equity Fonds 1998 GmbH |
GERMANY | |
| Allianz Leben Private Equity Fonds 2001 GmbH |
GERMANY | |
| Allianz Leben Private Equity Fonds 2008 GmbH |
GERMANY | |
| Allianz Leben Private Equity Fonds Plus GmbH |
GERMANY | |
| Allianz LEBENCO Fonds |
GERMANY | |
| Allianz Lebensversicherungs-Aktiengesellschaft |
GERMANY | |
| Allianz Life & Annuity Company |
UNITED STATES | |
| Allianz Life (BERMUDA) LTD. |
BERMUDA | |
| Allianz Life Financial Services LLC |
UNITED STATES | |
| Allianz Life Insurance Co. Ltd. |
KOREA, REPUBLIC OF | |
| Allianz Life Insurance Company of New York |
UNITED STATES | |
| Allianz Life Insurance Company of North America |
UNITED STATES | |
| Allianz Life Insurance Japan Ltd. |
JAPAN | |
| Allianz Life Insurance Lanka Ltd. |
SRI LANKA | |
| Allianz Life Insurance Malaysia Berhad p.l.c. |
MALAYSIA | |
| Allianz Life Luxembourg S.A. |
LUXEMBOURG | |
| Allianz Life Moskau |
RUSSIAN FEDERATION | |
| Allianz Malaysia Berhad p.l.c. |
MALAYSIA | |
| Allianz Management Services Limited |
UNITED KINGDOM | |
| Allianz Marine (UK) Ltd. |
UNITED KINGDOM | |
| Allianz Mena Holding Bermuda |
LEBANON | |
| Allianz Mena Holding Co. SPC |
BAHRAIN | |
| Allianz México S.A. Compañía de Seguros |
MEXICO | |
| Allianz Money Market Fund (Hungary) |
HUNGARY | |
| Allianz Nederland Administratie B.V. |
NETHERLANDS | |
| Allianz Nederland Asset Management B.V. |
NETHERLANDS | |
| Allianz Nederland Groep N.V. |
NETHERLANDS | |
| Allianz Nederland Levensverzekering N.V. |
NETHERLANDS | |
| Allianz Nederland Schadeverzekering N.V. |
NETHERLANDS | |
| Allianz New Europe Holding GmbH |
AUSTRIA | |
| Allianz New Zealand Limited |
NEW ZEALAND | |
| Allianz Northern Ireland Limited |
UNITED KINGDOM | |
| Allianz Objektbeteiligungs- GmbH |
GERMANY | |
| Allianz Obligations |
FRANCE | |
| Allianz of America Corporation |
UNITED STATES | |
| Allianz of America Inc. |
UNITED STATES | |
| Allianz of Asia-Pacific and Africa GmbH |
GERMANY | |
| Allianz of South Africa (Proprietary) Ltd. |
SOUTH AFRICA | |
| Allianz P.E.P Europa 1 |
ITALY | |
| Allianz P.E.P Europa 2 |
ITALY | |
| Allianz p.l.c. |
IRELAND | |
| Allianz PacLife Partners LLC |
UNITED STATES |
9
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Allianz Pension Consult GmbH |
GERMANY | |
| Allianz Pension Fund Trustees Ltd. |
UNITED KINGDOM | |
| Allianz Pension Partners GmbH |
GERMANY | |
| Allianz Pensionsfonds Aktiengesellschaft |
GERMANY | |
| Allianz Pensionskasse Aktiengesellschaft |
AUSTRIA | |
| Allianz Pensionskasse Aktiengesellschaft |
GERMANY | |
| Allianz penzijní fond a.s. |
CZECH REPUBLIC | |
| Allianz Pimco Corporate LH |
AUSTRIA | |
| Allianz Pimco Mortgage LH |
AUSTRIA | |
| Allianz pojistovna a.s. |
CZECH REPUBLIC | |
| Allianz Polska Services Sp. z o.o. |
POLAND | |
| Allianz Private Equity GmbH |
GERMANY | |
| ALLIANZ PRIVATE EQUITY PARTNERS EUROPA III |
ITALY | |
| Allianz Private Equity Partners GmbH |
GERMANY | |
| Allianz Private Equity Partners Inc. |
UNITED STATES | |
| Allianz Private Equity Partners Verwaltungs GmbH |
GERMANY | |
| Allianz Private Equity UK Holdings Limited |
UNITED KINGDOM | |
| Allianz Private Krankenversicherungs-Aktiengesellschaft |
GERMANY | |
| Allianz ProzessFinanz GmbH |
GERMANY | |
| Allianz PV WS Fonds |
GERMANY | |
| Allianz PV-RD Fonds |
GERMANY | |
| Allianz RCM Best Styles Euroland |
GERMANY | |
| Allianz RCM Islamic Global Emerging Markets Equity |
LUXEMBOURG | |
| Allianz RCM Islamic Global Equity Opportunities |
LUXEMBOURG | |
| Allianz RCM U.S. EQ |
FRANCE | |
| Allianz RCM U.S. EQ WT |
FRANCE | |
| Allianz Re Dublin Limited |
IRELAND | |
| Allianz Real Estate |
FRANCE | |
| Allianz Real Estate Germany GmbH |
GERMANY | |
| Allianz Real Estate GmbH |
GERMANY | |
| Allianz Rechtsschutz-Service GmbH |
GERMANY | |
| Allianz Renewable Energy Management GmbH |
GERMANY | |
| Allianz Renewable Energy Partners |
GERMANY | |
| Allianz Renewable Energy Subholding GmbH & Co.KG |
GERMANY | |
| Allianz reosiguranje d.d. |
CROATIA (local name: Hrvatska) | |
| Allianz Risk Audit |
RUSSIAN FEDERATION | |
| Allianz Risk Consultants B.V. |
NETHERLANDS | |
| Allianz Risk Consultants Inc. |
UNITED STATES | |
| Allianz Risk Transfer (Bermuda) Ltd. |
BERMUDA | |
| Allianz Risk Transfer (UK) Limited |
UNITED KINGDOM | |
| Allianz Risk Transfer AG |
SWITZERLAND | |
| Allianz Risk Transfer Inc. |
UNITED STATES | |
| Allianz Risk Transfer N.V. |
NETHERLANDS | |
| Allianz Rosno Asset Management |
RUSSIAN FEDERATION | |
| Allianz S.A. A.S. Agencia de Seguros |
SPAIN | |
| Allianz S.A. de C.V. |
MEXICO | |
| Allianz S.p.A. |
ITALY |
10
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Allianz Service Center GmbH |
GERMANY | |
| Allianz Services (UK) Limited |
UNITED KINGDOM | |
| Allianz Servicios Técnicos A.I.E. |
SPAIN | |
| Allianz Shared Infrastructure Services SE |
GERMANY | |
| Allianz Sigorta AS |
TURKEY | |
| Allianz SIN Fonds |
GERMANY | |
| Allianz SNA Sal |
LEBANON | |
| ALLIANZ Sociedade Gestora de Fundos de Pensões SA. |
PORTUGAL | |
| Allianz Société Financiére S.à.r.l. |
LUXEMBOURG | |
| Allianz South America Holding B.V. |
NETHERLANDS | |
| Allianz Specialised Investments Limited |
UNITED KINGDOM | |
| ALLIANZ SUBALPINA HOLDING S.p.A. |
ITALY | |
| Allianz Suisse Flexible Fund |
SWITZERLAND | |
| Allianz Suisse Immobilien AG |
SWITZERLAND | |
| Allianz Suisse Lebensversicherungs-Gesellschaft AG |
SWITZERLAND | |
| Allianz Suisse Personal Financial Services AG |
SWITZERLAND | |
| Allianz Suisse Rückversicherungs AG |
SWITZERLAND | |
| Allianz Suisse Versicherungs-Gesellschaft |
SWITZERLAND | |
| Allianz Tactical |
FRANCE | |
| Allianz Taiwan Life Insurance Co. Ltd. |
TAIWAN | |
| Allianz Takaful |
BAHRAIN | |
| Allianz Taunusanlage GbR |
GERMANY | |
| Allianz Tiriac Asigurari SA |
ROMANIA | |
| Allianz Treuhand GmbH |
GERMANY | |
| Allianz Ukraine LLC |
UKRAINE | |
| Allianz Underwriters Insurance Company |
UNITED STATES | |
| Allianz U.S. Investment GP LLC |
UNITED STATES | |
| Allianz U.S. Investment LP |
UNITED STATES | |
| Allianz Venture Partners Beteiligungs-GmbH |
GERMANY | |
| Allianz Versicherungs-Aktiengesellschaft |
GERMANY | |
| Allianz VKA Fonds |
GERMANY | |
| Allianz VKRD-Fonds |
GERMANY | |
| Allianz VLBR-Fonds |
GERMANY | |
| Allianz VSR Fonds |
GERMANY | |
| Allianz VVB Fonds |
GERMANY | |
| Allianz Worldwide Care Ltd. |
IRELAND | |
| Allianz Zagreb d.d. |
CROATIA (local name: Hrvatska) | |
| Allianz ZB d.o.o. Company for the Management of an Obligatory Pension Fund |
CROATIA (local name: Hrvatska) | |
| Allianz ZB d.o.o. company of the management of voluntary pension funds |
CROATIA (local name: Hrvatska) | |
| Allianz_ALD_Fonds |
GERMANY | |
| Allianz_ALIK_Fonds |
GERMANY | |
| Allianz_AVI_1 Fonds |
GERMANY | |
| Allianz_AVM_B_Fonds |
GERMANY | |
| Allianz_DGD_Fonds |
GERMANY | |
| Allianz_FAD_Fonds |
GERMANY | |
| Allianz_FRD_Fonds |
GERMANY |
11
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Allianz_Invest_10 Division S/U |
AUSTRIA | |
| Allianz_Invest_11 Division Leben/Kranken |
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) |
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-dit FinanzPlan 2020 |
LUXEMBOURG | |
| Allianz-dit FinanzPlan 2025 |
LUXEMBOURG | |
| Allianz-dit FinanzPlan 2030 |
LUXEMBOURG | |
| Allianz-dit FinanzPlan 2035 |
LUXEMBOURG | |
| Allianz-dit FinanzPlan 2040 |
LUXEMBOURG | |
| Allianz-dit FinanzPlan 2045 |
LUXEMBOURG | |
| Allianz-dit FinanzPlan 2050 |
LUXEMBOURG | |
| Allianz-Slovenská DSS a.s. |
SLOVAKIA (Slovak Republic) | |
| Allianz-Slovenská poist’ovna a.s. |
SLOVAKIA (Slovak Republic) | |
| ALLIANZ-TIRIAC ADM PENSII |
ROMANIA | |
| AllSecur B.V. |
NETHERLANDS | |
| Almeda LLC |
RUSSIAN FEDERATION | |
| Alternative Holding Partenaires |
UNITED KINGDOM | |
| Am Anger Immobilienverwaltungs-GmbH |
GERMANY | |
| Am Anger Verwaltungs-GmbH & Co. KG |
GERMANY | |
| Amaya Compania de Seguros y Reaseguros S.A. |
SPAIN | |
| American Automobile Insurance Company |
UNITED STATES | |
| American Financial Marketing Inc. |
UNITED STATES | |
| American Standard Lloyd’s Insurance Company |
UNITED STATES | |
| Ann Arbor Annuity Exchange Inc. |
UNITED STATES | |
| Antoniana Veneta Popolare Assicurazioni S.p.A. |
ITALY | |
| Antoniana Veneta Popolare Vita S. p. A. |
ITALY | |
| Approfrais SA |
FRANCE | |
| Arab Gulf Health Services |
LEBANON | |
| Arcalis |
FRANCE | |
| Arcalis 22 |
FRANCE | |
| Arcalis 23 |
FRANCE | |
| Arcalis 24 |
FRANCE | |
| Arcalis 28 |
FRANCE |
12
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Arcalis Assur 5 |
FRANCE | |
| Arcalis UN |
FRANCE | |
| Ariondaz SAS |
FRANCE | |
| Arlon Properties S.A. |
LUXEMBOURG | |
| ARSA B.V. |
NETHERLANDS | |
| ART Asset Management LLC |
UNITED STATES | |
| AS Selecta s.r.o. |
SLOVAKIA (Slovak Republic) | |
| Aseguradora Colseguros S.A. |
COLOMBIA | |
| Aseguradora de Vida Colseguros S.A. (Salud) |
COLOMBIA | |
| Aspley AVT Pty Limited |
AUSTRALIA | |
| ASREX |
FRANCE | |
| ASSISTANCE AND SERVICES CORPORATION OF IRELAND “A.S.C.I.” |
IRELAND | |
| Assistance Courtage d’Assurance et de Réassurance S.A. |
FRANCE | |
| Associated Indemnity Corporation |
UNITED STATES | |
| Assurance Vie et Prévoyance (AVIP) SA |
FRANCE | |
| Assurances Fédérales BV |
FRANCE | |
| Assurances Générales de France |
FRANCE | |
| Assurances Générales de France IART S.A. |
FRANCE | |
| Assurances Générales de France Vie S.A. |
FRANCE | |
| Assurances Générales du Laos Ltd. |
LAO PEOPLE’S DEMOCRATIC REPUBLIC | |
| Astormed CJSC |
RUSSIAN FEDERATION | |
| Athéna |
FRANCE | |
| Athena Actions Monde |
FRANCE | |
| Athena Alter Holdings |
FRANCE | |
| Athena Euro Actions |
FRANCE | |
| Athena Europe Conv |
FRANCE | |
| Athena Europe Obligations |
FRANCE | |
| Athena Finance Oblig |
FRANCE | |
| Athena Foncier |
FRANCE | |
| Athena Interfonds |
FRANCE | |
| Athena Multijapon ! |
FRANCE | |
| Athena Nouveau March |
FRANCE | |
| Athéna Obligations |
FRANCE | |
| Atrium SAS |
FRANCE | |
| Atropos Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| Auros GmbH |
GERMANY | |
| Automaty Servis Selecta Sro |
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. |
CYPRUS | |
| AZ AAAM GLOBAL ALTERNATIVE STR |
ITALY | |
| AZ SERVISNI CENTAR d.o.o. |
CROATIA (local name: Hrvatska) |
13
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| AZ-Arges Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 14 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 22 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 39 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 41 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 44 Vermögensverwaltungsgesellschaft mbH & Co. KG |
GERMANY | |
| AZ-Argos 45 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 46 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 47 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 49 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Argos 50 Vermögensverwaltungsgesellschaft mbH & Co. KG |
GERMANY | |
| AZ-Argos 51 Vermögensverwaltungsgesellschaft mbH & Co. KG |
GERMANY | |
| AZ-Argos 6 Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-Asopos Vermögensverwaltungsgesellschaft OHG |
GERMANY | |
| AZb ST FI Institucional Renda Fixa |
BRAZIL | |
| AZb ST Institucional Plus II Renda Fixa FI |
BRAZIL | |
| AZ-GARI Vermögensverwaltungsgesellschaft mbH & Co. KG |
GERMANY | |
| AZL AI Nr. 1 GmbH |
GERMANY | |
| AZL AI Nr. 2 SARL |
LUXEMBOURG | |
| AZL PE Nr. 1 GmbH |
GERMANY | |
| AZL PF Investments Inc. |
UNITED STATES | |
| AZL-DRB Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-MPS Beteiligungsgesellschaft mbH & Co. KG |
GERMANY | |
| AZS-Arges Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| AZ-SGD Private Equity Fonds GmbH |
GERMANY | |
| AZT Automotive GmbH |
GERMANY | |
| AZT Risk & Technology GmbH |
GERMANY | |
| Baladau |
FRANCE | |
| Bankhaus W. Fortmann & Söhne KG |
GERMANY | |
| Banque AGF S.A. |
FRANCE | |
| Barrington II CDO Ltd. |
CAYMAN ISLANDS | |
| Barrington II LLC |
UNITED STATES | |
| BAWAG Allianz Mitarbeitervorsorgekasse AG |
AUSTRIA | |
| BCA Betriebs Catering GmbH Verpflegungsdienste |
GERMANY | |
| Beethoven Funding Corporation |
UNITED STATES | |
| BERGA Grundstücks-Verwaltungsgesellschaft mbH & Co. KG |
GERMANY | |
| Bernese Assicurazioni Compagnia Italo Svizzera di Assicurazioni S.p.A. |
ITALY | |
| Bernese Vita S.p.A. Roma |
ITALY | |
| BFC Berliner Film Companie Beteiligungsgesellschaft mbH |
GERMANY | |
| BFC Berliner Film Companie Productions GmbH |
GERMANY | |
| BFC Berliner Film Companie Studio GmbH |
GERMANY | |
| BIC |
BRAZIL |
14
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Bilan Services S.N.C. |
FRANCE | |
| Bishop Finance Inc. |
UNITED STATES | |
| Björn-Steiger-Stiftung Service GmbH |
GERMANY | |
| Blikman & Sartorius B.V. |
NETHERLANDS | |
| BMM AUDACE |
FRANCE | |
| BMM HARMONIE |
FRANCE | |
| Borgo San Felice S.r.l. |
ITALY | |
| Borromeo Finance SRL |
ITALY | |
| Borrowdale Nominees Limited |
UNITED KINGDOM | |
| Bosphorus Finance Limited |
UNITED KINGDOM | |
| Botanic Building S.P.R.L. |
BELGIUM | |
| Bridge Re Limited |
UNITED STATES | |
| British Reserve Insurance Co. Ltd. |
UNITED KINGDOM | |
| Bulgaria Net Co. Ltd. |
BULGARIA | |
| Bureau d’Expertises Despretz S.A. |
BELGIUM | |
| Bürgel Beteiligungs GmbH |
GERMANY | |
| Bürgel Erfurt Beteiligungsgesellschaft mbH |
GERMANY | |
| Bürgel Erfurt GmbH & Co. KG |
GERMANY | |
| Bürgel Internationale Inkassogesellschaft GmbH |
GERMANY | |
| Bürgel Wirtschaftsinformationen GmbH & Co. KG |
GERMANY | |
| Bürgel Wirtschaftsinformationen Hamburg GmbH |
GERMANY | |
| Bürgel Wirtschaftsinformationen Vertriebsges. mbH & Co. KG |
GERMANY | |
| Bürgel Wirtschaftsinformationen Verwaltungs-GmbH |
GERMANY | |
| BURLCO p.l.c. |
IRELAND | |
| business lounge GmbH |
AUSTRIA | |
| Bx3 S.r.l. |
ITALY | |
| Cadence Capital Mangement Inc. |
UNITED STATES | |
| Calypso S.A. |
FRANCE | |
| Camat |
FRANCE | |
| CAP Rechtsschutz-Versicherungsgesellschaft AG |
SWITZERLAND | |
| CAPEX |
FRANCE | |
| Carene |
FRANCE | |
| Casas del Toqui S.A. |
CHILE | |
| Caywood-Scholl Capital Management LLC |
UNITED STATES | |
| CCA |
FRANCE | |
| Cédulas Colón de Capitalización Colseguros S.A. |
COLOMBIA | |
| Challenging Financial Careers Insurance Marketing Corp. |
UNITED STATES | |
| Château Larose Trintaudon S.A. |
FRANCE | |
| Chess Finance LLC |
UNITED STATES | |
| Chicago Insurance Company |
UNITED STATES | |
| CIC Allianz Insurance Ltd. |
AUSTRALIA | |
| Clark Risk Management BV |
NETHERLANDS | |
| Classic I Netherlands Limited |
NETHERLANDS | |
| Club Marine Limited |
AUSTRALIA | |
| Codinf Services |
FRANCE | |
| Cogar |
FRANCE | |
| Commerce Assurance Bhd. |
MALAYSIA |
15
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Compagnie de Gestion et Prevoyance |
FRANCE | |
| Compagnie Financière pour la Réalisation d’Operations Immobilières S. A. COFIDIM |
FRANCE | |
| Companhia de Seguros Allianz Portugal S.A. |
PORTUGAL | |
| Compania Colombiana de Inversion Colseguros S.A.. |
COLOMBIA | |
| Compañía Colombiana de Servicio Automotriz S.A. |
COLOMBIA | |
| Coparc |
FRANCE | |
| Cornhill Investment Properties (Reigate) Ltd. |
UNITED KINGDOM | |
| Cornhill Solutions Limited |
UNITED KINGDOM | |
| Cornhill Trustee (Guernsey) Ltd. |
UNITED KINGDOM | |
| Corporate Directors (No. 1) Limited |
UNITED KINGDOM | |
| Corporate Directors (No. 2) Limited |
UNITED KINGDOM | |
| Corporate Secretaries (Jersey) Limited |
UNITED KINGDOM | |
| Corporate Services (GUERNSEY) Limited |
UNITED KINGDOM | |
| Corsetec |
BRAZIL | |
| COTINCO Consultora Técnica Industrial y Comercial S.A. |
MEXICO | |
| Crédito Argentino Germánico S.A. |
ARGENTINA | |
| Crédito Germánico S.A. |
URUGUAY | |
| CreditRas Assicurazioni S.p.A. |
ITALY | |
| CreditRas Vita S.p.A. |
ITALY | |
| CS Theoreme |
FRANCE | |
| DARTA SAVING LIFE ASSURANCE LTD. |
IRELAND | |
| DBI Insurance Company Ltd. |
UNITED KINGDOM | |
| dbi-BSK Rentenfonds |
GERMANY | |
| dbi-BSK Rentenfonds Plus |
GERMANY | |
| DBI-FONDS ADPF1 |
GERMANY | |
| DBI-FONDS ADPF2 |
GERMANY | |
| dbi-Fonds DAV |
GERMANY | |
| DDS Dresdner Direktservice GmbH |
GERMANY | |
| De Vries & Co. B. V. |
NETHERLANDS | |
| Dealis Fund Operations GmbH |
GERMANY | |
| Delaware Valley Financial Services LLC |
UNITED STATES | |
| Delta Technical Services Ltd. |
UNITED KINGDOM | |
| Deutsche Außenhandels-Gesellschaft mbH |
GERMANY | |
| Deutsche Lebensversicherungs-Aktiengesellschaft |
GERMANY | |
| DIT-Garantie Plus 2012 |
GERMANY | |
| DIT-Protect Global Winner 2014 |
GERMANY | |
| DKNA Phoenix LLC |
UNITED STATES | |
| Donator Beteiligungsverwaltung GmbH |
GERMANY | |
| Doradztwo Gospodarcze Spolka Akcyjna |
POLAND | |
| DreCo Erste Beteiligungs GmbH |
GERMANY | |
| Dreiundzwanzigste DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Dresdner Advisors LLC |
UNITED STATES | |
| Dresdner Bank (DIFC) Limited |
UNITED ARAB EMIRATES | |
| Dresdner Bank (Schweiz) AG |
SWITZERLAND | |
| Dresdner Bank Aktiengesellschaft |
GERMANY | |
| Dresdner Bank Brasil S.A. Banco Múltiplo |
BRAZIL |
16
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Dresdner Bank Gestions France S. A. S. |
FRANCE | |
| Dresdner Bank Luxembourg S. A. |
LUXEMBOURG | |
| Dresdner Bank Monaco |
MONACO | |
| Dresdner Bank Representações Ltda. |
BRAZIL | |
| Dresdner Bank ZAO |
RUSSIAN FEDERATION | |
| Dresdner Capital LLC I |
UNITED STATES | |
| Dresdner Capital LLC II |
UNITED STATES | |
| Dresdner Capital LLC III |
UNITED STATES | |
| Dresdner Capital LLC IV |
UNITED STATES | |
| Dresdner Corporate Finance GmbH i. L. |
GERMANY | |
| Dresdner Finance 1 S.à.r.l. |
LUXEMBOURG | |
| Dresdner Finance 2 S.a.r.l |
LUXEMBOURG | |
| Dresdner Finance B.V. |
NETHERLANDS | |
| Dresdner Finanzberatungsgesellschaft mbH |
GERMANY | |
| Dresdner Finanziaria S.p.A. |
ITALY | |
| Dresdner Holding B.V. |
NETHERLANDS | |
| Dresdner Investments (UK) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort—Grantchester Inc. |
UNITED STATES | |
| Dresdner Kleinwort & Co. Holdings Inc. |
UNITED STATES | |
| Dresdner Kleinwort (China) Ltd. |
HONG KONG | |
| Dresdner Kleinwort (Drc) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort (Hong Kong) Limited |
HONG KONG | |
| Dresdner Kleinwort (Japan) Limited |
HONG KONG | |
| Dresdner Kleinwort (Lbdp) Holdings Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort (Lbdp) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort (Services) Inc. |
PANAMA | |
| Dresdner Kleinwort Benson Private Equity Partners LP |
UNITED STATES | |
| Dresdner Kleinwort Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Dresdner Kleinwort Capital Beratungs GmbH |
GERMANY | |
| Dresdner Kleinwort Capital Inc. |
UNITED STATES | |
| Dresdner Kleinwort Capital Investment Company Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Capital Investment Trust Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Capital Italia Beteiligungsverwaltung GmbH |
GERMANY | |
| Dresdner Kleinwort Capital Jersey Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Capital LLC |
UNITED STATES | |
| Dresdner Kleinwort Capital Ventures Management Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Derivative Investments Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort EIV Manager Inc. |
UNITED STATES | |
| Dresdner Kleinwort Equipment Finance Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Equipment LLC |
UNITED STATES | |
| Dresdner Kleinwort Finance BV |
NETHERLANDS | |
| Dresdner Kleinwort Finance EURL |
FRANCE | |
| Dresdner Kleinwort Finance Inc. |
UNITED STATES | |
| Dresdner Kleinwort Flags Inc. |
UNITED STATES | |
| Dresdner Kleinwort France SAS |
FRANCE | |
| Dresdner Kleinwort Group Holdings LLC |
UNITED STATES |
17
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Dresdner Kleinwort Group Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Group LLC |
UNITED STATES | |
| Dresdner Kleinwort Holdings I Inc. |
UNITED STATES | |
| Dresdner Kleinwort Holdings II Inc. |
UNITED STATES | |
| Dresdner Kleinwort Holdings LLC |
UNITED STATES | |
| Dresdner Kleinwort Leasing (Guernsey) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (1) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (10) |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (11) |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (12) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (13) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (15) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (16) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (2) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (3) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (4) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (6) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (7) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (8) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing December (9) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing Holdings Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing Inc. |
UNITED STATES | |
| Dresdner Kleinwort Leasing Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing March (2) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing March (3) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing September (5) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Leasing September (6) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort LLC |
UNITED STATES | |
| Dresdner Kleinwort Luminary Inc. |
UNITED STATES | |
| Dresdner Kleinwort Metals Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Moon LLC |
UNITED STATES | |
| Dresdner Kleinwort Online Ventures Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Overseas Employees Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Overseas Holdings plc |
UNITED KINGDOM | |
| Dresdner Kleinwort Partnership 2001 Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Pfandbriefe Investments II Inc. |
UNITED STATES | |
| Dresdner Kleinwort Pfandbriefe Investments Inc. |
UNITED STATES | |
| Dresdner Kleinwort Property Management & Services Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Research GmbH |
GERMANY | |
| Dresdner Kleinwort Securities (Asia) Holdings Ltd. |
HONG KONG | |
| Dresdner Kleinwort Securities (Asia) Limited |
HONG KONG | |
| Dresdner Kleinwort Securities France S. A. |
FRANCE | |
| Dresdner Kleinwort Securities LLC |
UNITED STATES | |
| Dresdner Kleinwort Securities Ltd |
UNITED KINGDOM | |
| Dresdner Kleinwort Securities Nominees Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Services (Guernsey) Limited |
UNITED KINGDOM | |
| Dresdner Kleinwort Services LLC |
UNITED STATES |
18
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Dresdner Kleinwort Servicios y Asesorias Ltda. |
CHILE | |
| Dresdner Kleinwort Sponsoring GmbH |
GERMANY | |
| Dresdner Kleinwort Stripes LLC; Wilmington |
UNITED STATES | |
| Dresdner Kleinwort Trading Holdings LLC |
UNITED STATES | |
| Dresdner Kleinwort Wasserstein (Argentina) S.A. |
BRAZIL | |
| Dresdner Kleinwort Wasserstein (South East Asia) Ltd. |
THAILAND | |
| Dresdner Kleinwort Wasserstein do Brasil s/c Ltda. |
BRAZIL | |
| Dresdner Kleinwort Wasserstein Securities (India) Private Limited |
INDIA | |
| Dresdner Kleinwort Wasserstein sp.z.o.o. |
POLAND | |
| Dresdner Lateinamerika Aktiengesellschaft |
GERMANY | |
| Dresdner Leasing 1 S.àr.l. |
LUXEMBOURG | |
| Dresdner Leasing 2 S.àr.l. |
LUXEMBOURG | |
| Dresdner Leasing 4 S.à.r.l. |
LUXEMBOURG | |
| Dresdner Leasing 5 S.à.r.l. |
LUXEMBOURG | |
| Dresdner Leasing 6 S.à.r.l. |
LUXEMBOURG | |
| Dresdner Leasing 7 S.a.r.l |
LUXEMBOURG | |
| Dresdner Leasing 8 S.a.r.l |
LUXEMBOURG | |
| Dresdner Mezzanine GmbH & Co. KG |
GERMANY | |
| Dresdner Mezzanine Verwaltungs-GmbH |
GERMANY | |
| Dresdner Private Placement GmbH |
GERMANY | |
| Dresdner RCM Global Investors (Jersey) Ltd |
UNITED KINGDOM | |
| Dresdner RCM Monetaire |
FRANCE | |
| Dresdner Stiftungstreuhand GmbH |
GERMANY | |
| Dresdner Structured Products S.A. |
LUXEMBOURG | |
| Dresdner U.S. Finance Inc. |
UNITED STATES | |
| Dresdner UK Investments 2 B.V. |
NETHERLANDS | |
| Dresdner UK Investments N.V. |
NETHERLANDS | |
| Dresdner Van Moer Courtens S.A. |
BELGIUM | |
| Dresdner Versicherung GmbH |
GERMANY | |
| Dresdner VPV N.V. |
NETHERLANDS | |
| Dritte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| EF Solutions LLC |
UNITED STATES | |
| EH Sigorta Anonim Sirketi |
TURKEY | |
| Einunddreißigste DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Elco Leasing Limited |
UNITED KINGDOM | |
| ELF Technologies Limited |
IRELAND | |
| ELVIA Assistance Kft. (Ltd) |
HUNGARY | |
| ELVIA Inc |
UNITED STATES | |
| ELVIA Reiseversicherungs-Gesellschaft AG |
SWITZERLAND | |
| ELVIA Travel Insurance International N.V. |
NETHERLANDS | |
| Emerald Global Inv. |
FRANCE | |
| Energy Insurance Company Ltd. |
BULGARIA | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt 1 KG |
GERMANY | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt Am Markt Chemnitz KG |
GERMANY |
19
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt Friedrichstadt-Passagen KG |
GERMANY | |
| EP Euro-Projektentwicklungs GmbH & Co. Objekt Köln-Porz KG |
GERMANY | |
| EP Euro-Projektentwicklungs-Verwaltungs GmbH |
GERMANY | |
| Ephesus Finance Limited |
UNITED KINGDOM | |
| Erste DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| esa “EuroShip” Assekuradeurgesellschaft mbH |
GERMANY | |
| ESA Cargo & Logistics GmbH |
GERMANY | |
| ETI First Source Limited |
UNITED KINGDOM | |
| ETI Australia Pty Ltd. |
AUSTRALIA | |
| ETI International Limited |
UNITED KINGDOM | |
| ETI Property Limited |
UNITED KINGDOM | |
| ETI Sales Limited |
UNITED KINGDOM | |
| Euler & Hermes International Ltd. |
UNITED KINGDOM | |
| Euler Agent Limited |
UNITED KINGDOM | |
| Euler do Brasil Seguros Exportacao |
BRAZIL | |
| Euler Gestion |
FRANCE | |
| Euler Hermes ACI Holding |
UNITED STATES | |
| Euler Hermes ACI Inc. |
UNITED STATES | |
| Euler Hermes ACI Services LLP |
UNITED STATES | |
| Euler Hermes ACMAR Services |
MOROCCO | |
| EULER HERMES ARGENTINA |
ARGENTINA | |
| Euler Hermes Cashflow Solutions Limited |
UNITED KINGDOM | |
| Euler Hermes Cescob Service s.r.o. |
CZECH REPUBLIC | |
| Euler Hermes Cescob uverová pojistovna a.s. |
CZECH REPUBLIC | |
| Euler Hermes Collections UK Limited |
UNITED KINGDOM | |
| Euler Hermes Colombia |
COLOMBIA | |
| EULER HERMES CREDIT INSURANCE AGENCY (S) PTE. LTD. |
SINGAPORE | |
| EULER HERMES CREDIT INSURANCE BELGIUM S.A. |
BELGIUM | |
| Euler Hermes Credit Management Services Ireland Ltd. |
IRELAND | |
| Euler Hermes Credit Services (JP) Ltd. |
JAPAN | |
| Euler Hermes Credit Underwriters Hong Kong Ltd. |
CHINA | |
| Euler Hermes Crédito Compañía de Seguros y Reaseguros S.A. |
SPAIN | |
| EULER HERMES EMPORIKI SA |
GREECE | |
| EULER HERMES EMPORIKI Services Ltd. |
GREECE | |
| Euler Hermes Forderungsmanagement GmbH |
GERMANY | |
| Euler Hermes Guarantee plc. |
UNITED KINGDOM | |
| Euler Hermes Holdings UK plc |
UNITED KINGDOM | |
| Euler Hermes Information Consulting (Shanghai) Co. Ltd. |
CHINA | |
| Euler Hermes Interborg N.V. |
NETHERLANDS | |
| Euler Hermes Kozinska Mierzejewska—Kancelaria Prawna Sp.k. |
POLAND | |
| Euler Hermes Kreditförsäkring Norden AB |
SWEDEN | |
| Euler Hermes Kreditversicherungs-Aktiengesellschaft |
GERMANY |
20
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Euler Hermes Kreditverzekering N.V. |
NETHERLANDS | |
| Euler Hermes Magyar Hitelbiztosító Rt. |
HUNGARY | |
| Euler Hermes Magyar Követeleskezelö Kft. |
HUNGARY | |
| Euler Hermes Management Services UK Ltd. |
UNITED KINGDOM | |
| Euler Hermes Management UK Limited |
UNITED KINGDOM | |
| Euler Hermes Netherlands |
NETHERLANDS | |
| Euler Hermes Rating GmbH |
GERMANY | |
| Euler Hermes Réinsurance |
SWITZERLAND | |
| Euler Hermes Risk Services UK Limited |
UNITED KINGDOM | |
| EULER HERMES RISK YÖNETIMI |
TURKEY | |
| Euler Hermes S.A. |
FRANCE | |
| Euler Hermes Seguros de Crédito S.A. |
BRAZIL | |
| Euler Hermes Seguros de Crédito S.A. |
MEXICO | |
| Euler Hermes Service AB |
SWEDEN | |
| Euler Hermes Services (HK) Limited |
HONG KONG | |
| Euler Hermes Services AG |
SWITZERLAND | |
| Euler Hermes Services B.V. |
NETHERLANDS | |
| Euler Hermes Services Baltic UAB |
LITHUANIA | |
| Euler Hermes Services Belgium S.A. |
BELGIUM | |
| Euler Hermes Services Estonia OÜ |
ESTONIA | |
| Euler Hermes Services India Privat Limited |
INDIA | |
| Euler Hermes Services Latvija SIA |
LATVIA | |
| Euler Hermes Services S.A.S. |
FRANCE | |
| Euler Hermes Servicii Financiare S.R.L. |
ROMANIA | |
| Euler Hermes Servicios de Crédito S.L. |
SPAIN | |
| Euler Hermes Servicios S.A. |
MEXICO | |
| Euler Hermes Servicos Ltda |
BRAZIL | |
| Euler Hermes Servis s.r.o. |
SLOVAKIA (Slovak Republic) | |
| Euler Hermes SFAC Crédit S.A.S. |
FRANCE | |
| Euler Hermes SFAC Recouvrement S.A.S. |
FRANCE | |
| Euler Hermes SFAC S.A. |
FRANCE | |
| Euler Hermes SIAC S.p.A. |
ITALY | |
| Euler Hermes Trade Credit Limited |
NEW ZEALAND | |
| Euler Hermes Trade Credit Underwriting Agents |
AUSTRALIA | |
| Euler Hermes UK plc |
UNITED KINGDOM | |
| Euler Hermes UMA |
UNITED STATES | |
| Euler Hermes World Agency SASU |
FRANCE | |
| Euler Hermes Zarzadzanie Ryzkiem Sp. z o.o. |
POLAND | |
| Euler Incorporation Inc. |
UNITED STATES | |
| Euler Re |
LUXEMBOURG | |
| Euler SFAC Asset Management |
FRANCE | |
| Euler Tech |
FRANCE | |
| Eurl 20/22 Le Peletier |
FRANCE | |
| EURO GESTION |
FRANCE | |
| EUROGRAFICA Systemplanungs-GmbH |
GERMANY | |
| European Credit Underwriters Limited |
UNITED KINGDOM | |
| European Properties Inc. |
UNITED KINGDOM | |
| European Venture Partners (General Partner) Ltd |
UNITED KINGDOM | |
| European Venture Partners (Holdings) Ltd |
UNITED KINGDOM |
21
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| European Venture Partners (Israel) Limited |
UNITED KINGDOM | |
| European Venture Partners Ltd |
UNITED KINGDOM | |
| EURO-Pro Gesellschaft für Data Processing mbH |
GERMANY | |
| Eurovida S.A. Compañía de Seguros y Reaseguros |
SPAIN | |
| F Jupiter SAS |
FRANCE | |
| FAF Inc. |
CAYMAN ISLANDS | |
| FAI Allianz Ltd |
AUSTRALIA | |
| Failure & Risk Consulting GmbH |
GERMANY | |
| FCPR Fregate |
FRANCE | |
| Felix Limited |
CAYMAN ISLANDS | |
| Fenchurch Fiduciares Limited |
UNITED KINGDOM | |
| Fenchurch Finance Limited |
UNITED KINGDOM | |
| Fenchurch International Holdings Limited |
UNITED KINGDOM | |
| Fenchurch Nominees (SINGAPORE) pte Limited |
SINGAPORE | |
| Fenchurch Nominees Limited |
UNITED KINGDOM | |
| Fenchurch Nominees Limited |
UNITED KINGDOM | |
| Fenchurch Trust Limited |
UNITED KINGDOM | |
| Fendrake Limited |
UNITED KINGDOM | |
| Fenix Directo Compania de Seguros y Reaseguros S.A. |
SPAIN | |
| FFIC County Mutual Insurance Company |
UNITED STATES | |
| Fiduciaria Colseguros S.A. |
COLOMBIA | |
| Financiere AGF |
FRANCE | |
| Finanztrust AG |
GERMANY | |
| Fireman’s Fund Financial Services |
UNITED STATES | |
| Fireman’s Fund Indemnity Corporation |
UNITED STATES | |
| Fireman’s Fund Insurance Company |
UNITED STATES | |
| Fireman’s Fund Insurance Company of Bermuda |
BERMUDA | |
| Fireman’s Fund Insurance Company of Hawaii Inc. |
UNITED STATES | |
| Fireman’s Fund Insurance Company of Louisiana |
UNITED STATES | |
| Fireman’s Fund Insurance Company of Ohio |
UNITED STATES | |
| First Call Direct Limited |
IRELAND | |
| First Rate Direct Limited |
UNITED KINGDOM | |
| Fitrust Fiduciaire et Trustee SA |
SWITZERLAND | |
| FLORALIS |
FRANCE | |
| FRAGONARD ASSURANCE |
FRANCE | |
| Frank Nominees Limited |
UNITED KINGDOM | |
| Franke & Partners Pensioenadvies en Vermogensbeheer B. V |
NETHERLANDS | |
| Frey printcom GmbH |
GERMANY | |
| Fundatia Allianz pentru Romania |
ROMANIA | |
| G.I.T. Uniphénix |
FRANCE | |
| Gaipare Action |
FRANCE | |
| Gaipare Diffusion |
FRANCE | |
| GamePlan Financial Marketing LLC |
UNITED STATES | |
| Gamma-Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| GE.SI Gestione Sistemi Informatici S.p.c.A. |
ITALY | |
| General Leasing (No.16) Limited |
UNITED KINGDOM | |
| Generali Investissement (C) |
FRANCE | |
| Generation Vie |
FRANCE |
22
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Genialloyd S.p.A. |
ITALY | |
| GENUJO LOK Beteiligungs GmbH |
GERMANY | |
| GENUJO Vierte Beteiligungs GmbH |
GERMANY | |
| German Real Estate Equity Fund I |
GERMANY | |
| Gesellschaft für Vorsorgeberatung |
SWITZERLAND | |
| Gestion Produits Dyn |
FRANCE | |
| Gestion Produits Str |
FRANCE | |
| GIE AZ Investment Management |
FRANCE | |
| GIE Dresdner Bank Gestions France |
FRANCE | |
| GIE Dresdner Kleinwort France |
FRANCE | |
| GIE Victoria Aéronautique |
FRANCE | |
| Global Transport & Automotive Insurance Solutions Pty Limited |
AUSTRALIA | |
| Go Express Distributione Automatica S.p.A. |
ITALY | |
| Gosman & Kraan B.V. |
NETHERLANDS | |
| GOUGH FABRICATIONS LIMITED |
UNITED KINGDOM | |
| grapho metronic Mess- und Regeltechnik GmbH |
GERMANY | |
| Greenway Infrastructure Capital PLC (GIC PLC) |
UNITED KINGDOM | |
| Greenway Infrastructure Fund (GIC Fund) |
UNITED KINGDOM | |
| Gresham Bond Fund |
UNITED KINGDOM | |
| Gresham Leasing March (1) Limited |
UNITED KINGDOM | |
| Gresham Leasing March (2) Limited |
UNITED KINGDOM | |
| Grundstücksgesellschaft der Vereinten Versicherungen mbH |
GERMANY | |
| Grundstücks-Gesellschaft mbH |
GERMANY | |
| GTS—GESTION DE TELESECURITE ET DE SERVICES S.A. |
FRANCE | |
| Guernsey Nominees Limited |
UNITED KINGDOM | |
| Hamudi S.A. |
FRANCE | |
| Hardy Beteiligungs-Gesellschaft mbH |
GERMANY | |
| Hauteville Insurance Company Limited |
UNITED KINGDOM | |
| Havelaar et Van Stolk B.V. |
NETHERLANDS | |
| HELVIASS Verzekeringen BV |
NETHERLANDS | |
| Heracles |
FRANCE | |
| Herradura Ltd |
UNITED KINGDOM | |
| Hilary Nominees Limited |
UNITED KINGDOM | |
| Histel Beteiligungs GmbH |
GERMANY | |
| HOLMES DROLLED LIMITED |
UNITED KINGDOM | |
| Home & Legacy (Holdings) Limited |
UNITED KINGDOM | |
| Home & Legacy Insurance Services Limited |
UNITED KINGDOM | |
| Home Management Inc. |
BELIZE | |
| Honeywell Grundbesitzverwaltungs-GmbH & Co Vermietungs-KG |
GERMANY | |
| Hungária Biztosító Számitástechnikai Kft. (Hungária EDV-Betriebsgesellschaft mbH) |
HUNGARY | |
| Hunter Premium Funding Ltd. |
AUSTRALIA | |
| Idilias SPC Inc. |
CAYMAN ISLANDS | |
| IDR Actions Euros |
FRANCE | |
| IDS GmbH—Analysis and Reporting Services |
GERMANY |
23
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Immovalor Gestion S.A. |
FRANCE | |
| Informatica Y Servicios Financieros S.A. (Insesa) |
SPAIN | |
| Infrastruktur Putlitz Ost GmbH |
GERMANY | |
| Infrastruktur Putlitz Ost II G |
GERMANY | |
| Insolvency Risk Insurance Services Limited |
UNITED KINGDOM | |
| Insolvency Risk Management Limited |
UNITED KINGDOM | |
| Insurance Company “Progress Garant” |
RUSSIAN FEDERATION | |
| Insurance Joint Stock Company “Allianz” |
RUSSIAN FEDERATION | |
| Intermediass S.r.l. |
ITALY | |
| International Film Guarantors LLC |
UNITED STATES | |
| International Film Guarantors Ltd. |
UNITED KINGDOM | |
| Interstate Fire & Casualty Company |
UNITED STATES | |
| Interstate Indemnity Company |
UNITED STATES | |
| INVCO SAS |
FRANCE | |
| Inveresk Stockholders Limited |
UNITED KINGDOM | |
| Inversiones Dresdner Kleinwort Chile Ltda. |
CHILE | |
| Investitori SGR S.p.a. |
ITALY | |
| ITEB B.V. |
NETHERLANDS | |
| Jefferson Insurance Company of N.Y. |
UNITED STATES | |
| Jota-Vermögensverwaltungsgesellschaft mbH |
GERMANY | |
| K2 (U.S.A) LLC |
UNITED STATES | |
| K2 Corporation |
CAYMAN ISLANDS | |
| Kaunos Finance Limited |
UNITED KINGDOM | |
| KB (C.I.) Nominees Limited |
UNITED KINGDOM | |
| KBEMF (GP) Limited |
UNITED KINGDOM | |
| KBIM General Nominees Limited |
UNITED KINGDOM | |
| KBIM Standby Nominees Limited |
UNITED KINGDOM | |
| KBPB Nominees Limited |
UNITED KINGDOM | |
| KEVA spol. s.r.o. |
SLOVAKIA (Slovak Republic) | |
| Kiinteistöoasakeyhtiö Eteläesplanadi 2 |
FINLAND | |
| Kleinwort Benson (Canada) Limited |
CANADA | |
| Kleinwort Benson (Channel Islands) Business Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Corporate Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Investment Management Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Pension Trustees Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Channel Islands) Trustees Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Corporate Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Trustees (1997) Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Guernsey) Trustees Ltd. |
UNITED KINGDOM | |
| Kleinwort Benson (Hong Kong) Trustees Ltd. |
HONG KONG | |
| Kleinwort Benson (Jersey) Asset Managers Limited |
UNITED KINGDOM |
24
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Kleinwort Benson (Jersey) Fund Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Trustees (1997) Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Jersey) Trustees Limited |
UNITED KINGDOM | |
| Kleinwort Benson (Switzerland) Trustees Ltd. |
SWITZERLAND | |
| Kleinwort Benson (UK) Trustees Limited |
UNITED KINGDOM | |
| Kleinwort Benson (U.S.A) Inc. |
UNITED STATES | |
| Kleinwort Benson Channel Islands Holdings Limited |
UNITED KINGDOM | |
| Kleinwort Benson Custodian Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson Farmland Trust (Managers) Limited |
UNITED KINGDOM | |
| Kleinwort Benson Financial Services Limited |
UNITED KINGDOM | |
| Kleinwort Benson Gilts Limited |
UNITED KINGDOM | |
| Kleinwort Benson International Corporation Limited |
UNITED KINGDOM | |
| Kleinwort Benson International Trustees Limited |
UNITED KINGDOM | |
| Kleinwort Benson Pension Trustees Limited |
UNITED KINGDOM | |
| Kleinwort Benson Private Bank Limited |
UNITED KINGDOM | |
| Kleinwort Benson Trustees Limited |
UNITED KINGDOM | |
| Kleinwort Benson Unit Trusts Limited |
UNITED KINGDOM | |
| Knidos Finance Limited |
UNITED KINGDOM | |
| KNIGHTSBRIDGE ALLIANZ LP |
UNITED STATES | |
| Knowlfa Limited |
UNITED KINGDOM | |
| Königinstrasse I S.a.r.l. |
LUXEMBOURG | |
| KTC Kommunikations- und Trainings-Center Königstein GmbH |
GERMANY | |
| L.A. Partecipazioni e Servizi |
ITALY | |
| LA RURALE |
FRANCE | |
| LA Vita |
ITALY | |
| LAMINA Grundstücks-Verwaltungsgesellschaft mbH & Co. Objekt Leipzig KG |
GERMANY | |
| Langbourn Nominees Limited |
UNITED KINGDOM | |
| Langdale Nominees Limited |
UNITED KINGDOM | |
| Langham Nominees Ltd |
UNITED KINGDOM | |
| Laodicea II LLC |
UNITED STATES | |
| Laodicea LLC |
UNITED STATES | |
| Larose Trintaudon Chile S.A. |
CHILE | |
| L’Assicuratrice Italiana Danni |
ITALY | |
| L’Assicuratrice Italiana Vita S.p.A. |
ITALY | |
| Le Cottage |
FRANCE | |
| Le Profil des Profils |
FRANCE | |
| Life Sales LLC |
UNITED STATES | |
| Limited Liability Company “Professional Management Services” |
RUSSIAN FEDERATION | |
| LLC “Allianz Asset Management” |
RUSSIAN FEDERATION | |
| LLC “Allianz Life and Finance Rus” |
RUSSIAN FEDERATION | |
| Lloyd Adriatico Holding S.p.A. |
ITALY | |
| Lloyd Adriatico Real Estate S.p.A. |
ITALY | |
| Local Market Financial Investment Fund |
BRAZIL | |
| LOFRA GmbH & Co.KG |
GERMANY | |
| LOFRA Verwaltungs-Gesellschaft mbH |
GERMANY |
25
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| LOGICA SOFTWARE SRL |
ITALY | |
| London Verzekeringen N.V. |
NETHERLANDS | |
| LUFRA Beteiligungs-Holding AG |
SWITZERLAND | |
| Lufthansa Leasing GmbH & Co. Echo-Oscar KG |
GERMANY | |
| Lufthansa Leasing GmbH & Co. Echo-Papa KG |
GERMANY | |
| LYXOR Höchststandgar. 2023 |
FRANCE | |
| 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. |
UNITED KINGDOM | |
| Magador BV. |
NETHERLANDS | |
| Magdeburger Sigorta A.S. |
TURKEY | |
| Magpie Rose Limited |
UNITED KINGDOM | |
| Mandas Receivables No.2 Limited |
UNITED KINGDOM | |
| manroland (China) Ltd. |
CHINA | |
| manroland (India) Pvt. Ltd. |
INDIA | |
| manroland (Korea) Ltd. |
KOREA, REPUBLIC OF | |
| manroland (Shenzhen) Ltd. |
CHINA | |
| manroland (Taiwan) Ltd. |
TAIWAN | |
| manroland AG |
GERMANY | |
| manroland Asia Pacific Sdn. Bhd. |
MALAYSIA | |
| manroland Baltics SIA |
LATVIA | |
| manroland Benelux N.V. |
BELGIUM | |
| manroland Bulgaria-eood |
BULGARIA | |
| manroland Canada Inc. |
CANADA | |
| manroland CEE AG |
AUSTRIA | |
| manroland Ceská Republika spol. S.r.o. |
CZECH REPUBLIC | |
| manroland Co. Ltd. |
JAPAN | |
| manroland Danmark A/S |
DENMARK | |
| manroland Finland Oy |
FINLAND | |
| manroland France SA |
FRANCE | |
| manroland Great Britain Ltd. |
UNITED KINGDOM | |
| manroland Heusenstamm GmbH |
GERMANY | |
| manroland Hrvatska d.o.o. |
CROATIA (local name: Hrvatska) | |
| manroland Inc. |
UNITED STATES | |
| manroland Ireland Ltd. |
IRELAND | |
| manroland Italia SpA |
ITALY | |
| manroland Magyarorszag Kft. |
HUNGARY | |
| manroland Norge AS |
NORWAY | |
| manroland Poland SP. Z.o.o. |
POLAND | |
| manroland Polska Sp. z.o.o. |
POLAND | |
| manroland Portugal Lda. |
PORTUGAL | |
| manroland Printing Equipment (Shanghai) Ltd. |
CHINA | |
| manroland Romania S.R.L. |
ROMANIA | |
| manroland Rotations Vertriebs GmbH Nord |
GERMANY | |
| manroland Sistemas S.L. |
SPAIN | |
| manroland Slovenija d.o.o. |
SLOVENIA |
26
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| manroland Sverige AB |
SWEDEN | |
| manroland Swiss AG |
SWITZERLAND | |
| manroland Versicherungsvermittlungs GmbH |
GERMANY | |
| manroland Vertrieb und Service GmbH |
GERMANY | |
| manroland Vertrieb und Servicegesellschaft Süddeutschland mbH |
GERMANY | |
| manroland Western Europe Group B.V. |
NETHERLANDS | |
| Marlyna Ltd |
UNITED KINGDOM | |
| Martin Maurel Vie |
FRANCE | |
| Marylebone Commercial Finance Limited |
UNITED KINGDOM | |
| Mauritius Island Mascareignes Services Assistance- MSA Ltd. |
MAURITIUS | |
| Medexpress |
RUSSIAN FEDERATION | |
| Medexpress Plus |
RUSSIAN FEDERATION | |
| Medexpress Service |
RUSSIAN FEDERATION | |
| Medibroker s.r.o. |
SLOVAKIA (Slovak Republic) | |
| Medical Express Lebanon |
LEBANON | |
| Medisalud Compania Colombiana de Medicina Prepagada S.A. en Liquidación |
COLOMBIA | |
| Medvantis AG |
SWITZERLAND | |
| Menza Grundstücks-Verwaltungsgesellschaft mbH |
GERMANY | |
| MERCOSUL |
BRAZIL | |
| MERCOSUL ASSISTANCE ARGENTINE |
ARGENTINA | |
| MERKUR Grundstücks GmbH |
GERMANY | |
| MERKUR Grundstücks-Gesellschaft Objekt Berlin Lange Straße KG |
GERMANY | |
| MERLAN Mobilien-Verwaltungsgesellschaft mbH & Co. Projekt Nr. 16 KG |
GERMANY | |
| META Finanz-Informationssysteme GmbH |
GERMANY | |
| METALLRENTE FONDS PORTFOLIO |
LUXEMBOURG | |
| MetallRente Pensionsfonds AG i.G. |
GERMANY | |
| Miletos Finance Limited |
GIBRALTAR | |
| MM Composition Amerique |
FRANCE | |
| MMI Worksafe (Malaysia) Sdn Bhd |
MALAYSIA | |
| Mole Finance Inc. |
CAYMAN ISLANDS | |
| Mondial Assistance (Asia) Pte Ltd. |
SINGAPORE | |
| Mondial Assistance (Thailand) CO Ltd. |
THAILAND | |
| Mondial Assistance AG |
SWITZERLAND | |
| Mondial Assistance Australia Holding |
AUSTRALIA | |
| MONDIAL ASSISTANCE B.V. |
NETHERLANDS | |
| Mondial Assistance Beijing Services Co. Ltd. |
CHINA | |
| Mondial Assistance Deutschland GmbH |
GERMANY | |
| Mondial Assistance France |
FRANCE | |
| Mondial Assistance France SAS |
FRANCE | |
| MONDIAL ASSISTANCE GmbH |
AUSTRIA | |
| MONDIAL ASSISTANCE ITALIA S.P.A. |
ITALY | |
| Mondial Assistance OOO |
RUSSIAN FEDERATION | |
| Mondial Assistance Portugal Servicos de Assistência LDA |
PORTUGAL |
27
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Mondial Assistance Réunion S.A. |
FRANCE | |
| Mondial Assistance S.A.S. |
FRANCE | |
| Mondial Assistance s.p. Z.O.O |
POLAND | |
| Mondial Assistance s.r.o |
CZECH REPUBLIC | |
| Mondial Assistance Sigorta Aracilik Hizmetleri Limited Sirketi |
TURKEY | |
| Mondial Assistance United Kingdom Ltd (MAUK) |
UNITED KINGDOM | |
| Mondial Contact Center Italia Srl. |
ITALY | |
| Mondial Mexico S.A. de C.V. |
MEXICO | |
| Mondial Protection Corretora de Seguros Ltda. |
BRAZIL | |
| Mondial Service Italia S.r.l |
ITALY | |
| Mondial Services (India) Private Limited |
INDIA | |
| Mondial Servicios S.A. de C.V. |
MEXICO | |
| MONEGER SA |
SENEGAL | |
| More Global Inc. |
CAYMAN ISLANDS | |
| Morris (S.P.) Holdings Limited |
UNITED KINGDOM | |
| MS GL SM Cap Val |
FRANCE | |
| Münchener und Magdeburger Agrarversicherung Aktiengesellschaft |
GERMANY | |
| Münsterländische Bank Thie & Co. KG |
GERMANY | |
| National Surety Corporation |
UNITED STATES | |
| NEM Insurance Ireland Limited |
IRELAND | |
| Nemian Life & Pensions S.A. |
LUXEMBOURG | |
| Neoasistencia Manoteras S.L. |
SPAIN | |
| Neunzehnte FraMü Beteiligungs GmbH |
GERMANY | |
| Nextcare Holding |
BAHRAIN | |
| NFJ Investment Group LLC |
UNITED STATES | |
| Nicholas-Applegate Capital Management LLC |
UNITED STATES | |
| Nicholas-Applegate Capital Management Ltd. |
UNITED KINGDOM | |
| Nicholas-Applegate Holdings LLC |
UNITED STATES | |
| Nicholas-Applegate Securities LLC |
UNITED STATES | |
| Noman LTD. |
UNITED KINGDOM | |
| Norman Nominees Limited |
UNITED KINGDOM | |
| North American London Underwriters Ltd. |
BERMUDA | |
| Novosibirsk-Medizina CJSC |
RUSSIAN FEDERATION | |
| Objekt Burchardplatz GmbH & Co. KG |
GERMANY | |
| OCICA |
COTE D’IVOIRE | |
| Oddo Europe Mid Cap |
FRANCE | |
| Oddo Gestion Audac |
FRANCE | |
| Oddo Gestion Equilibre |
FRANCE | |
| Oddo Oblig Court T |
FRANCE | |
| Oddo Proactif Europe |
FRANCE | |
| Oddo Quattro |
FRANCE | |
| Oddo Quattro 2 |
FRANCE | |
| OLB-Beteiligungsgesellschaft mbH |
GERMANY | |
| OLB-Immobiliendienst-GmbH |
GERMANY | |
| OLB-Versicherungsdienst GmbH |
GERMANY | |
| Oldenburgische Landesbank Aktiengesellschaft |
GERMANY | |
| Omega Thai Investment Holding |
NETHERLANDS |
28
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| OOO Euler Hermes Credit Management |
RUSSIAN FEDERATION | |
| OpCap Advisors LLC |
UNITED STATES | |
| Open Selection France |
FRANCE | |
| Oppenheimer Capital LLC |
UNITED STATES | |
| Oppenheimer Group Inc. |
UNITED STATES | |
| Orbis Tax Services Limited |
UNITED KINGDOM | |
| Organizacion G.o.a. S.A. |
PERU | |
| Orion Direct Nederland B.V. |
NETHERLANDS | |
| OSECA |
SENEGAL | |
| OY Selecta AB |
FINLAND | |
| Pacific Investment Management Company LLC |
UNITED STATES | |
| Pacific MMI Insurance Ltd. |
PAPUA NEW GUINEA | |
| Parc Continental Ltd. |
UNITED KINGDOM | |
| Patara Finance Limited |
UNITED KINGDOM | |
| PEMSE S.A. |
SPAIN | |
| Personalized Brokerage Service LLC |
UNITED STATES | |
| Pet Plan Ltd. |
UNITED KINGDOM | |
| PFP Holdings Inc. |
UNITED STATES | |
| PGREF V 1301 6th Invstrs I LP |
UNITED STATES | |
| PGREF V 1301 Sixth Investors I L.L.C. |
UNITED STATES | |
| Phénix compagnie d’assurances |
SWITZERLAND | |
| Phénix compagnie d’assurances sur la vie |
SWITZERLAND | |
| Phénix Immobilier S.N.C. |
FRANCE | |
| Phénix Long Short I |
FRANCE | |
| Phenix Sécurité L |
FRANCE | |
| Pico Westwood Limited |
UNITED KINGDOM | |
| Pimco (Switzerland) S.a.r.l. |
SWITZERLAND | |
| PIMCO Asia Ltd. |
HONG KONG | |
| PIMCO Asia PTE Ltd. |
SINGAPORE | |
| PIMCO Australia Pty Ltd. |
AUSTRALIA | |
| PIMCO Canada Corp. |
CANADA | |
| PIMCO Canada Holding LLC |
UNITED STATES | |
| PIMCO Canada Management Inc. |
UNITED STATES | |
| PIMCO Europe Ltd. |
UNITED KINGDOM | |
| PIMCO Global Advisors (Ireland) Ltd. |
IRELAND | |
| PIMCO Global Advisors (Resources) Ltd. |
UNITED STATES | |
| PIMCO Global Advisors LLC |
UNITED STATES | |
| PIMCO Japan Ltd. |
JAPAN | |
| PIMCO Luxembourg III S.A. |
LUXEMBOURG | |
| PIMCO Luxembourg IV S.A. |
LUXEMBOURG | |
| PIMCO Luxembourg S.A. |
LUXEMBOURG | |
| POLY ASSISTANCE & SERVICES S.A. |
GREECE | |
| ppi Media GmbH |
GERMANY | |
| PPI Media U.S. Inc. |
UNITED STATES | |
| PremierLine Direct Limited |
UNITED KINGDOM | |
| Previndustria—Fiduciaria Previdenza Imprenditori S.p.A.. |
ITALY | |
| Priamos Limited |
UNITED KINGDOM | |
| Prienne Finance Limited |
GIBRALTAR |
29
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Priority Vie |
FRANCE | |
| Prism Re |
BERMUDA | |
| Privatinvest Bank AG |
AUSTRIA | |
| PriZ GmbH Emissionsgesellschaft für Zertifikate |
GERMANY | |
| Professional Planners Marketing Group LLC |
UNITED STATES | |
| Pronto Lloyd S.r.l. |
ITALY | |
| Property Nominees (Channel Islands) Limited |
UNITED KINGDOM | |
| Protexia France S.A. |
FRANCE | |
| PT Asuransi Allianz Life Indonesia p.l.c. |
INDONESIA | |
| PT Asuransi Allianz Utama Indonesia Ltd. |
INDONESIA | |
| PTE Allianz Polska S.A. |
POLAND | |
| Quadrator |
FRANCE | |
| Quality 1 AG |
SWITZERLAND | |
| Questar Agency Inc. |
UNITED STATES | |
| Questar Agency of Alabama Inc. |
UNITED STATES | |
| Questar Agency of Colorado Inc. |
UNITED STATES | |
| Questar Agency of New Mexico Inc. |
UNITED STATES | |
| Questar Agency of Ohio Inc. |
UNITED STATES | |
| Questar Agency of Texas Inc. |
UNITED STATES | |
| Questar Asset Management |
UNITED STATES | |
| Questar Capital Corporation |
UNITED STATES | |
| Quintet Properties Ltd. |
IRELAND | |
| R.B. Nominees Limited |
UNITED KINGDOM | |
| Ras Alternative Investments Sgr S.p.A. |
ITALY | |
| Ras Alternative Multi-Strategy |
ITALY | |
| RAS ANTARES |
ITALY | |
| Ras Immobiliare S.r.l. |
ITALY | |
| Ras Private Bank (Suisse) S.A. |
SWITZERLAND | |
| RB Fiduciaria SpA |
ITALY | |
| RB Vita S.p.A. |
ITALY | |
| RC Verwaltungs- und Beteiligungsgesellschaft mbH |
GERMANY | |
| RCM (UK) Ltd. |
UNITED KINGDOM | |
| RCM Asia Pacific Ltd. |
HONG KONG | |
| RCM Capital Management (Australia) Pty Ltd. |
AUSTRALIA | |
| RCM Capital Management LLC |
UNITED STATES | |
| RCM Japan Co. Ltd. |
JAPAN | |
| RCM U.S. Holdings LLC |
UNITED STATES | |
| RE-AA |
COTE D’IVOIRE | |
| Real Faubourg Haussmann SAS |
FRANCE | |
| Real FR Haussmann SAS |
FRANCE | |
| Receivable Partners Inc. |
UNITED STATES | |
| rehacare GmbH |
GERMANY | |
| Retail Vending Ltd. |
UNITED KINGDOM | |
| Return 10 |
FRANCE | |
| Reuschel & Co. Beteiligungs- und Verwaltungs GmbH |
GERMANY | |
| Reuschel & Co. Finanz-Service-GmbH |
GERMANY | |
| Reuschel & Co. Kommanditgesellschaft |
GERMANY | |
| Reuschel & Co. Verwaltungs GmbH |
GERMANY | |
| RHEA |
LUXEMBOURG |
30
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Rhein-Main Metallverarbeitung GmbH |
GERMANY | |
| Risikomanagement und Softwareentwicklung GmbH |
AUSTRIA | |
| Risk & Safety Services Limited |
IRELAND | |
| risklab germany GmbH |
GERMANY | |
| Riskon Aktiengesellschaft geschlossenen Typs |
RUSSIAN FEDERATION | |
| Riverbank Trustees Limited |
UNITED KINGDOM | |
| Robert Benson Lonsdale & Co (Canada) Limited |
UNITED KINGDOM | |
| Roland 1. Verwaltungsgesellschaft mbH |
GERMANY | |
| Roland Holding GmbH |
GERMANY | |
| Roland Print B.V. |
GERMANY | |
| Rood Nominees Limited |
UNITED KINGDOM | |
| Rook Finance LLC |
UNITED STATES | |
| Rosno Centre |
RUSSIAN FEDERATION | |
| Rosno MS |
RUSSIAN FEDERATION | |
| Roster Financial LLC |
UNITED STATES | |
| Rusmed CJSC |
RUSSIAN FEDERATION | |
| Russian People’s Insurance Society “ROSNO” |
RUSSIAN FEDERATION | |
| RVB Verwaltungs- und Beteiligungs GmbH |
GERMANY | |
| S.C. ASIT REAL ESTATE S.R.L. |
ROMANIA | |
| S.I.B.I. |
FRANCE | |
| S.N.C. Haussmann Viager 2 |
FRANCE | |
| SA Immobilière de L’Avenue du Roule |
FRANCE | |
| Sa Paindavoine |
FRANCE | |
| Saint Melrose Limited |
UNITED KINGDOM | |
| Saint-Barth Assurances S.A.R.L. |
FRANCE | |
| San Francisco Reinsurance Company |
UNITED STATES | |
| SAS LAENNEC |
FRANCE | |
| SAS Madeleine Opéra |
FRANCE | |
| SAT S.A. |
TURKEY | |
| SC Tour Michelet |
FRANCE | |
| SCAPI |
FRANCE | |
| SCEA Chateau Arnauld |
FRANCE | |
| Schmalbach-Lubeca Service Center N.V. |
BELGIUM | |
| SCI Avip des Pivolles |
FRANCE | |
| SCI AVIP La Templerie |
FRANCE | |
| SCI AVIP Marly-Saint Cyr |
FRANCE | |
| SCI AVIP SCPI Selection |
FRANCE | |
| SCI Carmidaloc |
FRANCE | |
| SCI champ laurent |
FRANCE | |
| SCI CRAM |
FRANCE | |
| SCI DE LA PAILLERE |
FRANCE | |
| SCI Fonciere du mas de Roman |
FRANCE | |
| SCI J.T. |
FRANCE | |
| SCI La Balandrane |
FRANCE | |
| SCI La Rize |
FRANCE | |
| SCI Paris X |
FRANCE | |
| SCI PRELLOYD |
FRANCE | |
| SCI RELAIS S.SAUVEUR |
FRANCE | |
| SCI Stratus |
FRANCE |
31
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| SCI Vilaje |
FRANCE | |
| SEL Multi-Ger Japon |
FRANCE | |
| Selecta A/S |
DENMARK | |
| Selecta AB |
SWEDEN | |
| Selecta AG |
SWITZERLAND | |
| Selecta AS |
NORWAY | |
| Selecta Betriebsverpflegungs GmbH |
AUSTRIA | |
| Selecta Deutschland GmbH |
GERMANY | |
| Selecta Eesti Osauhing |
ESTONIA | |
| Selecta Holding AB |
SWEDEN | |
| Selecta Holding GmbH |
GERMANY | |
| Selecta Holding Ltd. |
UNITED KINGDOM | |
| Selecta Hungary Automataüzemeltetö KFT |
HUNGARY | |
| Selecta Luxembourg SA |
LUXEMBOURG | |
| Selecta Management AG |
SWITZERLAND | |
| Selecta Nordic Holding AB |
SWEDEN | |
| Selecta Olland BV |
NETHERLANDS | |
| Selecta Purchasing AG |
SWITZERLAND | |
| Selecta Refreshments Ltd. |
IRELAND | |
| Selecta SA |
BELGIUM | |
| Selecta SA |
FRANCE | |
| Selecta TMP AG |
SWITZERLAND | |
| Selecta UK Ltd. |
UNITED KINGDOM | |
| Selection Multi-Gerant Emerg |
FRANCE | |
| Semaphore |
FRANCE | |
| SF Development FCPR L |
FRANCE | |
| SI 173-175 Boulevard Haussmann SAS |
FRANCE | |
| SIA Baltic Payment Systems |
LATVIA | |
| SIA Selecta |
LATVIA | |
| Siac Services Srl |
ITALY | |
| Side Finance Limited |
UNITED KINGDOM | |
| Siebzehnte DRESIB Beteiligungs-Gesellschaft mbH |
GERMANY | |
| SIFCOM Assurances |
COTE D’IVOIRE | |
| Sigma-1 CLO 2007 |
IRELAND | |
| Silver Tower 125 Inc. |
CAYMAN ISLANDS | |
| SITIA Beteiligungs- und Verwaltungs-GmbH |
GERMANY | |
| Skylark Ltd |
CAYMAN ISLANDS | |
| SLC “Allianz Life Ukraine” |
UKRAINE | |
| SNAM S.A.L |
LEBANON | |
| SNC AGF Cash |
FRANCE | |
| SNC AGF Clearing |
FRANCE | |
| SNC Kléber Magdebourg |
FRANCE | |
| SNC LAENNEC RIVE GAUCHE |
FRANCE | |
| SNC Maxium |
FRANCE | |
| SOCIEDAD MUNDIAL DE ASISTENCIA SA |
SPAIN | |
| Società Agricola San Felice S.p.A. |
ITALY | |
| SOCIETE BELGE D’ASSISTANCE INTERNATIONALE S.A. |
BELGIUM | |
| SOCIETE BELGE DE SERVICES TELEPHONIQUES |
BELGIUM |
32
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Société Civile Construction Vente 33 Lafayette |
FRANCE | |
| SOCIETE EUROPEENNE DE PROTECT. ET DE SERVICES D’ASSIST. A DOMICILE “S.E.P.S.A.D.” S.A. |
FRANCE | |
| Société Foncière Européenne |
FRANCE | |
| Société Foncière Européenne |
NETHERLANDS | |
| Société Nationale Foncière S.A.L. |
LEBANON | |
| Sofiholding S.A. |
BELGIUM | |
| Sonimm |
FRANCE | |
| Southwark Bridge Investments Ltd. |
UNITED KINGDOM | |
| Space Park Erste Verwaltungs GmbH |
GERMANY | |
| Space Park GmbH & Co. KG |
GERMANY | |
| SPACECO |
FRANCE | |
| SPEHM SAS |
FRANCE | |
| ST Drive Inc. |
CAYMAN ISLANDS | |
| Standard General Agency Inc. |
UNITED STATES | |
| Stanislas H. Haine N.V. |
BELGIUM | |
| StocksPLUS Management Inc. |
UNITED STATES | |
| Subarban Finance Company |
BERMUDA | |
| Subarban Finance Company II |
BERMUDA | |
| Süddeutsche Industrie-Beteiligungs-GmbH |
GERMANY | |
| Supercheck GmbH |
GERMANY | |
| Swiss India Investment Management (Mauritius) Limited |
SWITZERLAND | |
| Swiss India Opportunities Fund Ltd. |
SWITZERLAND | |
| Symphony No.1 Llc |
CAYMAN ISLANDS | |
| Symphony No.2 Llc |
UNITED STATES | |
| Symphony No.3 Llc |
UNITED STATES | |
| Symphony No.4 Llc |
UNITED STATES | |
| Synergie Select EV |
FRANCE | |
| Tagil-MedService LLC |
RUSSIAN FEDERATION | |
| Takecare Management Ltd. |
UNITED KINGDOM | |
| TELESERVICES ET SECURITE “TEL2S” |
FRANCE | |
| TFI ALLIANZ POLSKA S.A. |
POLAND | |
| Thames SPC |
UNITED KINGDOM | |
| The Ajax Insurance Association Ltd. |
UNITED KINGDOM | |
| The American Insurance Company |
UNITED STATES | |
| The Annuity Store Financial & Insurance Services LLC |
UNITED STATES | |
| The Export Credit Clearing House Limited |
UNITED KINGDOM | |
| The Gresham Leasing CV |
UNITED KINGDOM | |
| The MI Group Limited |
UNITED KINGDOM | |
| The MI Property Management Company Limited |
UNITED KINGDOM | |
| The Riverbank Trust |
UNITED KINGDOM | |
| Thermo Centre Technische Handelsondemeing BV |
NETHERLANDS | |
| Three Pillars Business Solutions Limited |
UNITED KINGDOM | |
| Thurlaston Finance Limited |
UNITED KINGDOM | |
| Tihama Investments B.V. |
UNITED STATES | |
| Top Assistance Service GmbH |
AUSTRIA | |
| Top Versicherungsservice GmbH |
AUSTRIA |
33
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| Top Versicherungs-Vermittler Service GmbH |
AUSTRIA | |
| Top Vorsorge-Management GmbH |
AUSTRIA | |
| Towarzystwo Ubezpieczen Euler Hermes S.A. |
POLAND | |
| Trade Debtor Insurance Services Limited |
UNITED KINGDOM | |
| Trade Indemnity Credit Corporation Limited |
UNITED KINGDOM | |
| Trade Indemnity Factors Limited |
UNITED KINGDOM | |
| Trafalgar Insurance Public Limited Company |
UNITED KINGDOM | |
| Traktir |
FRANCE | |
| Travel Care Inc. |
UNITED STATES | |
| TU Allianz Polska S.A. |
POLAND | |
| TU Allianz Zycie Polska S.A. |
POLAND | |
| UAB Selecta |
LITHUANIA | |
| Universal Leven N.V. |
NETHERLANDS | |
| Unterstützungseinrichtung des Bankhauses Reuschel & Co. GmbH |
GERMANY | |
| Valorem LLC |
UNITED STATES | |
| Veer Palthe Voûte (Antilles) N.V. |
NETHERLANDS ANTILLES | |
| Vendcare (Holdings) Limited |
UNITED KINGDOM | |
| Vendcare Services Ltd. |
UNITED KINGDOM | |
| Vendome Lease S.A. |
FRANCE | |
| Vereinte Spezial Krankenversicherung Aktiengesellschaft |
GERMANY | |
| Vereinte Spezial Versicherung AG |
GERMANY | |
| Vernon |
FRANCE | |
| VertBois S.à.r.l. |
LUXEMBOURG | |
| Via Pierre 1 |
FRANCE | |
| Victoria Capital Holdings S.A. |
LUXEMBOURG | |
| Victoria Capital S.A. |
LUXEMBOURG | |
| Villa La Pagliaia S.r.l. |
ITALY | |
| Vintage Insurance Company |
UNITED STATES | |
| Viveole SAS |
FRANCE | |
| Votra S.A. |
SWITZERLAND | |
| W Finance |
FRANCE | |
| W Finance Amerique |
FRANCE | |
| W Finance Arbitrage ! |
FRANCE | |
| W Finance Assurances |
FRANCE | |
| W Finance Croissance |
FRANCE | |
| W Finance Europe |
FRANCE | |
| W Finance Opportunite ! |
FRANCE | |
| Wall Street Technology Managers LP |
UNITED STATES | |
| Wasserstein Perella & Co.Limited |
UNITED KINGDOM | |
| Wasserstein Perella (France) SA |
FRANCE | |
| Watling Leasing March (1) Unlimited |
UNITED KINGDOM | |
| WATTINVEST C |
FRANCE | |
| WebTek Software Private Limited |
INDIA | |
| Werner Lies GmbH & Co. KG |
GERMANY | |
| Werner Lies Verwaltungsgesellschaft mbH |
GERMANY | |
| West Nominees Limited |
UNITED KINGDOM | |
| Westbourne Properties Limited |
UNITED KINGDOM |
34
Exhibit 8.1 Fiscal year 2008
| Subsidiary |
Jurisdiction | |
| WF Administration |
FRANCE | |
| Wilhelm Reuschel GmbH |
GERMANY | |
| Willemsbruggen |
NETHERLANDS | |
| Windpark Berge-Kleeste GmbH & Co.KG |
GERMANY | |
| Windpark Büttel GmbH & Co. KG. |
GERMANY | |
| Windpark Emmendorf GmbH & Co.KG |
GERMANY | |
| Windpark Freyenstein GmbH & Co. KG |
GERMANY | |
| Windpark Halenbeck GmbH & Co. KG |
GERMANY | |
| Windpark Kittlitz KG GmbH & Co. KG |
GERMANY | |
| Windpark Pröttlin GmbH & Co. KG |
GERMANY | |
| Windpark Schönwalde GmbH & Co. KG |
GERMANY | |
| Windpark Waltersdorf GmbH Co. KG Renditefonds |
GERMANY | |
| Wisley Inc. |
CAYMAN ISLANDS | |
| Wm. H McGee & Co. (Bermuda) Ltd. |
UNITED STATES | |
| Wm. H McGee & Co. Inc. |
UNITED STATES | |
| Wm. H McGee & Co. of Puerto Rico Inc. |
PUERTO RICO | |
| World Access Canada Inc. |
CANADA | |
| World Access Europe Ltd. |
UNITED KINGDOM | |
| World Access Inc. |
UNITED STATES | |
| World Access Insurance Broker Ltd. |
CANADA | |
| World Access Service Corp. |
UNITED STATES | |
| YAO Investment S.a.r.l. |
LUXEMBOURG | |
| Yarra Finance Limited |
UNITED KINGDOM | |
| Yorktown Financial Companies Inc. |
UNITED STATES | |
| Zehnte SIB Beteiligungs-Aktiengesellschaft |
GERMANY | |
| Zenon Beteiligungs-GmbH |
GERMANY | |
| Zwölfte SIB Beteiligungs-Aktiengesellschaft |
GERMANY |
35