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