Exhibit 8.1 Fiscal year 2005
Subsidiary | Jurisdiction | |
4212657 Canada Inc. | CANADA | |
5557 Greens Farm LLC | CONNECTICUT | |
75 WALL STREET ADVISERS | NEW YORK | |
A. Diffusion | FRANCE | |
A.D.I.C. | COLOMBIA | |
A.KRALLIS LTD. | GREECE | |
AAAM S.A. | FRANCE | |
ACMAR | MOROCCO | |
ACM-Compagnie Mercur Aktiengesellschaft | GERMANY | |
ACP Vermögensverwaltung GmbH & Co. KG Nr. 1 | GERMANY | |
ACP Vermögensverwaltung GmbH & Co. KG Nr. 2 | GERMANY | |
ACP Vermögensverwaltung GmbH & Co. KG Nr. 3 | GERMANY | |
ACP Vermögensverwaltung GmbH & Co. KG Nr. 4 | GERMANY | |
ADAM Capital Managment LLC | CALIFORNIA | |
ADAM Hellas S.A. | GREECE | |
ADAM U.S. Holding LLC | DELAWARE | |
ADAM U.S. Partners GP | DELAWARE | |
ADEUS Aktienregister-Service-GmbH | GERMANY | |
Adriática de Seguros C.A. | VENEZUELA | |
Advisa Zürich AG | SWITZERLAND | |
Aequitas GmbH Allianz Equity — Alternative Strategies | GERMANY | |
Aero-Fonte S.r.l | ITALY | |
AFA | FRANCE | |
AFC Assecuranz— und Finanzvermittlungs-Contor GmbH | GERMANY | |
AGF 2X | FRANCE | |
AGF Act Croiss Euro | FRANCE | |
AGF Actions | FRANCE | |
AGF Actions Euro Val | FRANCE | |
AGF Actions Internat | FRANCE | |
AGF Actions Mid Cap | FRANCE | |
AGF ACTIONS ZONE EURO L | FRANCE | |
AGF Aequitas L | FRANCE | |
AGF AFRIQUE Holding | FRANCE | |
AGF AFRIQUE S.A. | COTE D’IVOIRE | |
AGF Air France IFC | FRANCE | |
AGF Allianz Argentina Compania de Seguros Generales S.A. | ARGENTINA | |
AGF Allianz Argentina Compania de Seguros Generales S.A. | BRAZIL | |
AGF Allianz South America Ltda. | BRAZIL | |
AGF Ameriques D | FRANCE | |
AGF Ameriques USD | FRANCE | |
AGF Ammonité | FRANCE | |
AGF Asac Actions | FRANCE | |
AGF Asac Dynamisme | FRANCE | |
AGF Asac France 1 | FRANCE | |
AGF Asac Prudence | FRANCE | |
AGF ASCENSION 2011 L | FRANCE | |
AGF Asia | SINGAPORE |
Exhibit 8.1 Fiscal year 2005
AGF Asset Management S.A. | FRANCE | |
AGF Assurances Financières S.A. | FRANCE | |
AGF Assurfinance | FRANCE | |
AGF Balanced | BELGIUM | |
AGF Belgium Holding S.A. | BELGIUM | |
AGF Belgium Insurance S.A. | BELGIUM | |
AGF Benelux S.A. | LUXEMBOURG | |
AGF Biplus | FRANCE | |
AGF BIPLUS 2 L | FRANCE | |
AGF BKB RENDA FIXA | BRAZIL | |
AGF Boïeldieu | FRANCE | |
AGF Brasil Seguros S.A. | BRAZIL | |
AGF CAP FRANCE D | FRANCE | |
AGF Capital Invest 2 | FRANCE | |
AGF CAPITAL INVEST L | FRANCE | |
AGF CREATIONS1 | FRANCE | |
AGF CREATIONS2 | FRANCE | |
AGF CROISSANCE MONDE | FRANCE | |
AGF do Brasil Ltda. | BRAZIL | |
AGF Dynamic | BELGIUM | |
AGF Dynamisme | FRANCE | |
AGF Emprunts d’Etat | FRANCE | |
AGF Energie | FRANCE | |
AGF Epargne Action | FRANCE | |
AGF Equilibre | FRANCE | |
AGF Euro Actions C et D | FRANCE | |
AGF Euro Credit Alpha | FRANCE | |
AGF Euro Gagnant | FRANCE | |
AGF Euro Inflation L | FRANCE | |
AGF Euro Oblig Plus | FRANCE | |
AGF Euro Tactique | FRANCE | |
AGF Euroland | FRANCE | |
AGF Europe Convertible | FRANCE | |
AGF Europe Obligations | FRANCE | |
AGF FIF Cambial Shares | BRAZIL | |
AGF FIF Hedge Fund | BRAZIL | |
AGF FIF Inst. Multimercado FI | BRAZIL | |
AGF FIF Inst. Plus FI | BRAZIL | |
AGF FIF Inst. Plus Shares II | BRAZIL | |
AGF FIF Special | BRAZIL | |
AGF Financement 2 | FRANCE | |
AGF Haut Rendement | FRANCE | |
AGF Holding | FRANCE | |
AGF Holdings (UK) Limited | UNITED KINGDOM | |
AGF Horizon Retraite 2010-2011 | FRANCE | |
AGF Horizon Retraite 2012-2013 | FRANCE | |
AGF Horizon Retraite 2014-2015 | FRANCE | |
AGF Horizon Retraite 2016-2017 | FRANCE | |
AGF Horizon Retraite 2018 | FRANCE | |
AGF HOSPITAL EURO L | FRANCE |
Exhibit 8.1 Fiscal year 2005
AGF Hospitalier International L | FRANCE | |
AGF Hospitaliers Monde | FRANCE | |
AGF Immobilier S.N.C. | FRANCE | |
AGF Imo Actions | FRANCE | |
AGF Indice Japon L | FRANCE | |
AGF Indices USA | FRANCE | |
AGF Informatique G.I.E. | FRANCE | |
AGF Insurance Limited | UNITED KINGDOM | |
AGF Inter Oblig | FRANCE | |
AGF Interfonds | FRANCE | |
AGF International | FRANCE | |
AGF Inversiones S.A. | ARGENTINA | |
AGF Invest Euro L | FRANCE | |
AGF INVESTMENT GRADE | FRANCE | |
AGF Japon | FRANCE | |
AGF La Lilloise S.A. | FRANCE | |
AGF Life Luxembourg S.A. | LUXEMBOURG | |
AGF Long Terme | FRANCE | |
AGF Marches Emergents | FRANCE | |
AGF Monetaire | FRANCE | |
AGF Multi Croissance | FRANCE | |
AGF Multi Harmonie | FRANCE | |
AGF Oblig CT Terme | FRANCE | |
AGF Octoplus | FRANCE | |
AGF Octoplus II | FRANCE | |
AGF Octoplus III | FRANCE | |
AGF Opéra | FRANCE | |
AGF Opportunities | FRANCE | |
AGF Optomax 2 | FRANCE | |
AGF Optomax L | FRANCE | |
AGF PEA Pondere | FRANCE | |
AGF Pea Vitalité | FRANCE | |
AGF Peh Eur. IV FCPR | FRANCE | |
AGF Pension Trustees | UNITED KINGDOM | |
AGF Private Banking S.A. | FRANCE | |
AGF Private Equity FCPR | FRANCE | |
AGF Private Equity S.A. | FRANCE | |
AGF Project Management Ltd. | UNITED KINGDOM | |
AGF Prudence | FRANCE | |
AGF RAS Holding BV | NETHERLANDS | |
AGF Richelieu | FRANCE | |
AGF Saint Marc CL | FRANCE | |
AGF Saude S.A. | BRAZIL | |
AGF Scalinvest | FRANCE | |
AGF Secteur Immobilier | FRANCE | |
AGF SECURICASH L | FRANCE | |
AGF Senegal Vie S.A. | SENEGAL | |
AGF Senegal IARD S.A. | SENEGAL | |
AGF Serenite | FRANCE | |
AGF Taut Fixe | FRANCE |
Exhibit 8.1 Fiscal year 2005
AGF TRIPLUS LH | FRANCE | |
AGF UK | FRANCE | |
AGF USA USA | FRANCE | |
AGF VALEUR DURABLES L | FRANCE | |
AGF Vita 4 | FRANCE | |
AGF World Fund High Yield | FRANCE | |
AGFARC Ltd. | UNITED KINGDOM | |
AGFimo | FRANCE | |
AGIS Allianz Dresdner Informationssysteme GmbH | GERMANY | |
Agora Courtage | FRANCE | |
AGT | TOGO | |
AHFP Capital SARL | SWITZERLAND | |
AI Industriebesitz und Beteiligungen Isar-Amperwerke AG & Co. OHG | GERMANY | |
Aiolos Vermögensverwaltungsgesellschaft mbH | GERMANY | |
Ajax Insurance Holdings Limited | UNITED KINGDOM | |
Alba Allgemeine Versicherungs-Gesellschaft | SWITZERLAND | |
Alexandria Capital PLC | IRELAND | |
Alfa Trade Corporation spol s.r.o. | CZECH REPUBLIC | |
Alida Grundstücksgesellschaft mbH & Co. KG | GERMANY | |
Alida Grundstücksverwaltungs GmbH | GERMANY | |
Alliance | FRANCE | |
Allianz Australian Claims Services Limited | AUSTRALIA | |
Allianz (UK) Limited | UNITED KINGDOM | |
Allianz AADB Fonds | GERMANY | |
Allianz ABS Fonds | GERMANY | |
Allianz Absolute Return Funds | SWITZERLAND | |
Allianz AGF MAT UK Holding | UNITED KINGDOM | |
Allianz Alternative Assets Holding GmbH | GERMANY | |
Allianz America Latina S.C. Ltda. | BRAZIL | |
Allianz Asset Management | SWITZERLAND | |
Allianz AUD Fonds | NETHERLANDS | |
Allianz Australia Workers Compensation (Victoria) Limited | AUSTRALIA | |
Allianz Australia Advantage Ltd. | AUSTRALIA | |
Allianz Australia Employee Share Plan Pty Ltd. | AUSTRALIA | |
Allianz Australia Insurance Limited | AUSTRALIA | |
Allianz Australia Limited | AUSTRALIA | |
Allianz Australia Services (No. 2) Pty Ltd | AUSTRALIA | |
Allianz Australia Services Pty Limited | AUSTRALIA | |
Allianz Australia Workers Compensation (NSW) Limited | AUSTRALIA | |
Allianz Australia Workers Compensation (SA) Limited | AUSTRALIA | |
Allianz Autowelt GmbH | GERMANY | |
Allianz AVM Fonds | GERMANY | |
Allianz AVR-Fonds | GERMANY | |
Allianz BADB Fonds | GERMANY | |
Allianz Beteiligungs Management GmbH | GERMANY | |
Allianz Bulgaria Holding Company Ltd. | BULGARIA | |
Allianz Bulgaria Insurance and Reinsurance Company Ltd. | BULGARIA | |
Allianz Bulgaria Life Insurance Company Ltd. | BULGARIA | |
Allianz Bulgaria Pension Assurance Company Ltd. | BULGARIA |
Exhibit 8.1 Fiscal year 2005
Allianz Capital Partners GmbH | GERMANY | |
Allianz Capital Partners Management GmbH | GERMANY | |
Allianz Capital Partners Management Vermögensverwaltungsgesellschaft mbH | GERMANY | |
Allianz Capital Partners Vermögensverwaltungsgesellschaft mbH | GERMANY | |
Allianz Cash Pool LLC | DELAWARE | |
Allianz CenterManagement GmbH | GERMANY | |
Allianz Combinatie Fonds | NETHERLANDS | |
Allianz Compagnia Italiana Finanziamenti S.p.A. | ITALY | |
Allianz CompanÍa de Seguros y Reaseguros S.A. | SPAIN | |
Allianz Cornhill Engineering Inspection Services Limited | UNITED KINGDOM | |
Allianz Cornhill Equity Investments Ltd. | UNITED KINGDOM | |
Allianz Cornhill Financial Management Ltd. | UNITED KINGDOM | |
Allianz Cornhill Holdings plc. | UNITED KINGDOM | |
Allianz Cornhill Information Services Private Ltd. | INDIA | |
Allianz Cornhill Insurance Company Pension Fund Trustees Ltd. | UNITED KINGDOM | |
Allianz Cornhill Insurance plc. | UNITED KINGDOM | |
Allianz Cornhill Investment Properties Ltd. | UNITED KINGDOM | |
Allianz Cornhill Management Services Limited | UNITED KINGDOM | |
Allianz Corporate Ireland Insurance p.l.c. | IRELAND | |
Allianz Credit Card Management Co. S.A. | GREECE | |
Allianz Croiss II | FRANCE | |
Allianz Croiss III | FRANCE | |
Allianz Croissance | FRANCE | |
Allianz Dazhong Life Insurance Company Ltd. | CHINA | |
Allianz Deposito Fonds | NETHERLANDS | |
Allianz Deutschland AG | GERMANY | |
Allianz Dresdner Bauspar AG | GERMANY | |
Allianz Dresdner Global Investors Deutschland GmbH | GERMANY | |
Allianz Dresdner Mutual Funds Management Hellas S.A. | GREECE | |
Allianz Dresdner Pension Consult GmbH | GERMANY | |
Allianz Dresdner Securities Investment Consulting Ltd. | TAIWAN | |
Allianz Egypt Insurance Company S.A.E. | EGYPT | |
Allianz Egypt Life Company S.A.E. | EGYPT | |
Allianz Elementar Lebensversicherungs-Aktiengesellschaft | AUSTRIA | |
Allianz Elementar Versicherungs-Aktiengesellschaft | AUSTRIA | |
Allianz Europe B.V. | NETHERLANDS | |
Allianz Europe Ltd. | NETHERLANDS | |
Allianz Europees Fonds | NETHERLANDS | |
Allianz FADB Fonds | GERMANY | |
Allianz Finance B.V. | NETHERLANDS | |
Allianz Finance Corporation | DELAWARE | |
Allianz Finance II B.V. | NETHERLANDS | |
Allianz Finance III B.V. | NETHERLANDS | |
Allianz Finance Luxemburg S.A. | LUXEMBOURG | |
Allianz Finanzbeteiligungs GmbH | GERMANY | |
Allianz Fire and Marine Insurance Japan Ltd. | JAPAN | |
Allianz GBP Fonds | NETHERLANDS | |
Allianz General Insurance Company S.A. | GREECE | |
Allianz General Insurance Malaysia Berhad p.l.c. | MALAYSIA |
Exhibit 8.1 Fiscal year 2005
Allianz Gestion Sociedad Gestora de Instituciones de Inversion Colectiva S.A. | SPAIN | |
Allianz GLA Fonds | GERMANY | |
Allianz Global Investors (Schweiz) AG | SWITZERLAND | |
Allianz Global Investors (UK) Ltd | UNITED KINGDOM | |
Allianz Global Investors Advisory GmbH | GERMANY | |
Allianz Global Investors AG | GERMANY | |
Allianz Global Investors Asia Pacific GmbH | GERMANY | |
Allianz Global Investors Australia Limited | AUSTRALIA | |
Allianz Global Investors Distributors LLC | CONNETICUT | |
Allianz Global Investors Europe Holding GmbH | GERMANY | |
Allianz Global Investors Fund Management LLC | DELAWARE | |
Allianz Global Investors Holdings (UK) Ltd. | UNITED KINGDOM | |
Allianz Global Investors Hong Kong Ltd. | CHINA | |
Allianz Global Investors Ireland Ltd. | IRELAND | |
Allianz Global Investors Japan Co. Ltd. | JAPAN | |
Allianz Global Investors Korea Limited | KOREA, REPUBLIC OF | |
Allianz Global Investors Luxembourg S.A. | LUXEMBOURG | |
Allianz GLobal Investors New York Holdings LLC | NEW YORK | |
Allianz Global Investors Nominees (UK) Ltd | UNITED KINGDOM | |
Allianz Global Investors Nominees Services Limited | UNITED KINGDOM | |
Allianz Global Investors of America L.P. | DELAWARE | |
Allianz Global Investors of America LLC | CALIFORNIA | |
Allianz Global Investors Services (UK) Ltd | UNITED KINGDOM | |
Allianz Global Investors Singapore Ltd. | SINGAPORE | |
Allianz Global Investors Taiwan (SITE) Ltd. | TAIWAN | |
Allianz Global Investors U.S. Retail LLC | DELAWARE | |
Allianz Global Investors US Equities LLC | DELAWARE | |
Allianz Global Investors US Holdings Inc. | DELAWARE | |
Allianz Global Risks Rückversicherungs-AG | GERMANY | |
Allianz Global Risks US Insurance Company | CALIFORNIA | |
Allianz GLR Fonds | GERMANY | |
Allianz GLU Fonds | GERMANY | |
Allianz GREQ Fonds | GERMANY | |
Allianz GREU Fonds | GERMANY | |
Allianz GRGB Fonds | GERMANY | |
Allianz HAI 2 Fonds | GERMANY | |
Allianz Handwerker Services GmbH | GERMANY | |
Allianz Healthcare Beteiligungs 1. Vermögensverwaltungsgesellschaft mbH | GERMANY | |
Allianz Healthcare Beteiligungs 2. Vermögensverwaltungsgesellschaft mbH | GERMANY | |
Allianz Healthcare Beteiligungs GmbH | GERMANY | |
Allianz Hedge Fund P. SARL | DELAWARE | |
Allianz Hedge Fund Partners (Cayman) LLC | CAYMAN ISLANDS | |
Allianz Hedge Fund Partners Inc. | DELAWARE | |
Allianz Hedge Fund Partners LP | DELAWARE | |
Allianz Holding eins GmbH | AUSTRIA | |
Allianz Hungária Biztosító Rt. | HUNGARY | |
Allianz Hungária Pénztárüzemeltetési Kft. | HUNGARY | |
Allianz Immobilien GmbH | GERMANY |
Exhibit 8.1 Fiscal year 2005
Allianz Immobilienfonds 1 KG | GERMANY | |
Allianz Immobilienfonds GmbH | GERMANY | |
Allianz Individual Insurance Group LLC | MINNEAPOLIS | |
Allianz Informatik Beteiligungsgesellschaft mbH | GERMANY | |
Allianz Insurance (Hong Kong) Ltd. | CHINA | |
Allianz Insurance Company Lanka Limited | SRI LANKA | |
Allianz Insurance Company of Singapore Pte. Ltd. | SINGAPORE | |
Allianz Insurance Limited | SOUTH AFRICA | |
Allianz Insurance Management Asia Pacific Pte. Ltd. | SINGAPORE | |
Allianz Internationaal Fonds | NETHERLANDS | |
Allianz International Ltd. | UNITED KINGDOM | |
ALLIANZ INVERSIONES SOCIEDAD DE VALORES S.A. | SPAIN | |
Allianz Invest Kapitalanlage GmbH | AUSTRIA | |
Allianz Invest Osteuropa LH | AUSTRIA | |
Allianz Invest Osteuropa NL | AUSTRIA | |
Allianz Invest Ostrent LH | AUSTRIA | |
Allianz Investment Company LLC | CONNECTICUT | |
Allianz Investmentbank Aktiengesellschaft | AUSTRIA | |
Allianz Ireland p.l.c. | IRELAND | |
Allianz Irish Life Holdings p.l.c. | IRELAND | |
Allianz kontakt s.r.o. | CZECH REPUBLIC | |
Allianz Leben Private Equity Fonds Plus GmbH | GERMANY | |
Allianz Lebensversicherungs-Aktiengesellschaft | GERMANY | |
Allianz Life Insurance Co. Ltd. | KOREA, REPUBLIC OF | |
Allianz Life Insurance Company of North America | MINNESOTA | |
Allianz Life Insurance Company S.A. | GREECE | |
Allianz Life Insurance Malaysia Berhad p.l.c. | MALAYSIA | |
Allianz Life Insurance of New York | NEW YORK | |
Allianz Life Moskau | RUSSIAN FEDERATION | |
Allianz Marine & Aviation (France) | FRANCE | |
Allianz Marine & Aviation Versicherungs-AG | GERMANY | |
Allianz Marine (UK) Ltd. | UNITED KINGDOM | |
Allianz México S.A. Compañía de Seguros | MEXICO | |
Allianz Nederland Groep N.V. | NETHERLANDS | |
Allianz Nederland Levensverzekering N.V. | NETHERLANDS | |
Allianz Nederland Schadeverzekering N.V. | NETHERLANDS | |
Allianz New Europe Holding GmbH | AUSTRIA | |
Allianz New Zealand Limited | NEW ZEALAND | |
Allianz Northern Ireland Limited | UNITED KINGDOM | |
Allianz Objektbeteiligungs- GmbH | GERMANY | |
Allianz Obligations | FRANCE | |
Allianz of America Corp. | NEW YORK | |
Allianz of America Inc. | WILMINGTON | |
Allianz of Asia-Pacific and Africa GmbH | GERMANY | |
Allianz of South Africa (Proprietary) Ltd. | SOUTH AFRICA | |
Allianz Pension Partners GmbH | GERMANY | |
Allianz Pensionsfonds AG | GERMANY | |
Allianz Pensionskasse AG | GERMANY | |
Allianz Pensionskasse Aktiengesellschaft | AUSTRIA | |
Allianz penzijní fond a.s. | CZECH REPUBLIC |
Exhibit 8.1 Fiscal year 2005
Allianz PFI Holdings (Jersey) Limited | UNITED KINGDOM | |
Allianz Pimco Corporate LH | AUSTRIA | |
Allianz Pimco Mortgage LH | AUSTRIA | |
Allianz Pimco Mortgage NL | AUSTRIA | |
Allianz pojistóvna a.s. | CZECH REPUBLIC | |
Allianz Polska Services Sp. z o.o. | POLAND | |
Allianz President Life Insurance Co. Ltd. | TAIWAN | |
Allianz Private Equity GmbH | GERMANY | |
Allianz Private Equity Partners GmbH | GERMANY | |
Allianz Private Equity Partners Inc. | NEW YORK | |
Allianz Private Equity Partners Verwaltungs GmbH | GERMANY | |
Allianz Private Equity UK Holdings Limited | UNITED KINGDOM | |
Allianz Private Krankenversicherungs-Aktiengesellschaft | GERMANY | |
Allianz Private Vermögensverwaltungs GmbH | GERMANY | |
Allianz Private Vermögensverwaltungsgesellschaft mbH | GERMANY | |
Allianz ProzessFinanz GmbH | GERMANY | |
Allianz PV WS Fonds | GERMANY | |
Allianz Re Dublin Limited | IRELAND | |
Allianz Rechtsschutz-Service GmbH | GERMANY | |
Allianz reosiguranje d.d. | CROATIA (local name: Hrvatska) | |
Allianz Risk Audit | RUSSIAN FEDERATION | |
Allianz Risk Consultants B.V. | NETHERLANDS | |
Allianz Risk Consultants Inc. | CALIFORNIA | |
Allianz Risk Transfer (Bermuda) Ltd. | BERMUDA | |
Allianz Risk Transfer (UK) Limited | UNITED KINGDOM | |
Allianz Risk Transfer AG | SWITZERLAND | |
Allianz Risk Transfer Inc. | NEW YORK | |
Allianz Risk Transfer N.V. | NETHERLANDS | |
Allianz S.A. A.S. | SPAIN | |
Allianz Services (UK) Limited | UNITED KINGDOM | |
Allianz Servicios Técnicos A.I.E. | SPAIN | |
Allianz Share Scheme Trustees Limited | UNITED KINGDOM | |
Allianz Société Financiére S.à.r.l. | LUXEMBOURG | |
Allianz Specialised Investments Central Europe Kft | HUNGARY | |
Allianz Specialised Investments Central Europe sro | CZECH REPUBLIC | |
Allianz Specialised Investments Limited | UNITED KINGDOM | |
ALLIANZ SUBALPINA S.p.A. SOCIETA’ DI ASSICURAZIONI E RIASSICURAZIONI | ITALY | |
Allianz Suisse Flexible Fund | SWITZERLAND | |
Allianz Suisse Immobilien AG | SWITZERLAND | |
Allianz Suisse Lebensversicherungs-Gesellschaft | SWITZERLAND | |
Allianz Suisse Personal Financial Services AG | SWITZERLAND | |
Allianz Suisse Versicherungs-Gesellschaft | SWITZERLAND | |
Allianz Taunusanlage GbR | GERMANY | |
Allianz Technical Service Inc. | DELAWARE | |
Allianz Tiriac Insurance S.A. | ROMANIA | |
Allianz Underwriters Insurance Company | CALIFORNIA | |
Allianz USD Fonds | NETHERLANDS | |
Allianz Venture Partners Beteiligungs-GmbH | GERMANY | |
Allianz Versicherungs-Aktiengesellschaft | GERMANY |
Exhibit 8.1 Fiscal year 2005
Allianz VKA Fonds | GERMANY | |
Allianz VKBR-Fonds | GERMANY | |
Allianz VKRD-Fonds | GERMANY | |
Allianz VLBR-Fonds | GERMANY | |
Allianz VSR Fonds | GERMANY | |
Allianz VVB Fonds | GERMANY | |
Allianz Wohnungseigentum GmbH | GERMANY | |
Allianz Worldwide Care Ltd. | IRELAND | |
Allianz Zagreb d.d. | CROATIA (local name: Hrvatska) | |
Allianz ZB d.o.o. Company for the Management of an Obligatory Pension Fund | CROATIA (local name: Hrvatska) | |
Allianz ZB d.o.o. company of the management of voluntary pension funds | CROATIA (local name: Hrvatska) | |
Allianz Zentrum für Technik GmbH | GERMANY | |
Allianz_ALD_Fonds | GERMANY | |
Allianz_ALIK_Fonds | GERMANY | |
Allianz_AVI_1 Fonds | GERMANY | |
Allianz_AVM_B_Fonds | GERMANY | |
Allianz_BRD_Fonds | GERMANY | |
Allianz_DESTO_AR_Fonds | GERMANY | |
Allianz_DESTO_Fonds | GERMANY | |
Allianz_DGD_Fonds | GERMANY | |
Allianz_DRD_Fonds | GERMANY | |
Allianz_EAI_Fonds | GERMANY | |
Allianz_FAD_Fonds | GERMANY | |
Allianz_FRD_Fonds | GERMANY | |
Allianz_HAI_1_Fonds | GERMANY | |
Allianz_HME_1_Fonds | GERMANY | |
Allianz_Invest_11 | AUSTRIA | |
Allianz_Invest_11 | AUSTRIA | |
Allianz_Invest_12 | AUSTRIA | |
Allianz_Invest_Spezial_2 | AUSTRIA | |
Allianz_Invest_Spezial_3 | AUSTRIA | |
Allianz_LAD_Fonds | GERMANY | |
Allianz_LBR_Fonds | GERMANY | |
Allianz_LFE_Fonds | GERMANY | |
Allianz_LRD_Fonds | GERMANY | |
Allianz_PV_1_Fonds | GERMANY | |
Allianz_RFG_Fonds | GERMANY | |
Allianz_RMO_1_Fonds | GERMANY | |
Allianz_SALCO_Fonds | GERMANY | |
Allianz_SDR_Fonds | GERMANY | |
Allianz_SOA_Fonds | GERMANY | |
Allianz_SWAG_Fonds | GERMANY | |
Allianz_UGD_1_Fonds (UPR) | GERMANY | |
Allianz_VAD_Fonds | GERMANY | |
Allianz_VAE_Fonds | GERMANY | |
Allianz_VGI_1_Fonds (UPR) | GERMANY | |
Allianz_VGL_Fonds | GERMANY | |
Allianz-PacLife Partners LLC | DELAWARE |
Exhibit 8.1 Fiscal year 2005
Allianz-Slovenská DSS a.s. | SLOVAKIA (Slovak Republic) | |
Allianz-Slovenská poist’ovna a.s. | SLOVAKIA (Slovak Republic) | |
Alpha Vision Capital Mgmt LLC | CALIFORNIA | |
Alpha Vision LLC | CALIFORNIA | |
Am Anger Immobilienverwaltungs-GmbH | GERMANY | |
Am Anger Verwaltungs-GmbH & Co. KG | GERMANY | |
Amaya AG | SWITZERLAND | |
Amaya Compania de Seguros y Reaseguros S.A. | SPAIN | |
American Automobile Insurance Company | MISSOURI | |
American Financial Marketing Inc. | MINNESOTA | |
Annex Capital Partners LLC (GP) | CAYMAN ISLANDS | |
Annex Holdings I LP | CAYMAN ISLANDS | |
Antoniana Veneta Popolare Assicurazioni S.p.A. | ITALY | |
Antoniana Veneta Popolare Vita S. p. A. | ITALY | |
Arcalis | FRANCE | |
Arcalis 22 | FRANCE | |
Arcalis 23 | FRANCE | |
Arcalis 24 | FRANCE | |
Arcalis 28 | FRANCE | |
Arcalis UN | FRANCE | |
Ariondaz SAS | FRANCE | |
Arlon Properties S.A. | LUXEMBOURG | |
ARSA B.V. | NETHERLANDS | |
AS 24 (AS NIJUYON K.K.) | JAPAN | |
Asopos Vermögensverwaltungsgesellschaft mbH | GERMANY | |
ASREX | FRANCE | |
Assimediass S.r.l. | ITALY | |
ASSISTANCE AND SERVICES CORPORATION OF IRELAND “A.S.C.I.” | IRELAND | |
Assistance Courtage d’Assurance et de Réassurance S.A. | FRANCE | |
Associated Group Benefits Ltd. | CANADA | |
Associated Indemnity Corporation | CALIFORNIA | |
Assurance Vie et Prévoyance (AVIP) SA | FRANCE | |
Assurances Fédérales BV | FRANCE | |
Assurances Générales de France | FRANCE | |
Assurances Générales de France IART S.A. | FRANCE | |
Assurances Générales de France Vie S.A. | FRANCE | |
Assurances Generales du Laos Ltd. | LAO PEOPLE’S DEMOCRATIC REPUBLIC | |
Assurances Générales du Mali (AGM) | COTE D’IVOIRE | |
Athéna | FRANCE | |
Athena Europe Obligations | FRANCE | |
Athéna Obligations | FRANCE | |
Atrium SAS | FRANCE | |
Atropos Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AVIP ACTIONS 100 | FRANCE | |
AVIP ACTIONS 60 | FRANCE | |
AVIP PERFORMANCE 80 | FRANCE | |
AVIP TOP 300 | FRANCE | |
AVIP TOP CROISSANCE | FRANCE |
Exhibit 8.1 Fiscal year 2005
AVIP TOP DEFENSIF | FRANCE | |
AVIP TOP HARMONIE | FRANCE | |
Axioma Insurance (Cyprus) Ltd. | CYPRUS | |
AZ GI Advertising Agency Inc. | DELAWARE | |
AZ GI Australia Ltd. | AUSTRALIA | |
AZ GI Managed Accounts LLC | DELAWARE | |
AZ GI Pacific Ltd. | BERMUDA | |
AZ GI U.S. Retail LLC | DELAWARE | |
Az Global Risk Ltd. | SOUTH AFRICA | |
AZ Leben Private Equity Fonds 2001 GmbH | GERMANY | |
AZ Via Immo 3 | FRANCE | |
AZ-Arges Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 10 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 14 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 15 AG | GERMANY | |
AZ-Argos 2 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 22 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 26 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 27 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 28 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 29 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 3 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 30 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 31 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 32 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 33 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 34 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 35 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 36 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 37 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 38 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 39 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 4 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 40 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 41 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 42 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Argos 6 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZB-Arges Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZF-Arges2 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZL PE Nr. 1 GmbH | GERMANY | |
AZ-LAD AG | GERMANY | |
AZL-Alico Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZL-DRB Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Leben Private Equity Fonds 1998 GmbH | GERMANY | |
AZ-LIN 2 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-LIN Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZL-SER Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-MPS Beteiligungsgesellschaft mbH & Co. KG | GERMANY | |
AZS-Arges Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-SDC 2 Vermögensverwaltungsgesellschaft mbH | GERMANY |
Exhibit 8.1 Fiscal year 2005
AZ-SDC Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-SER 2 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-SER Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-SGD Private Equity Fonds GmbH | GERMANY | |
AZV-Argos 1 Vermögensverwaltungsgesellschaft mbH | GERMANY | |
AZ-Vers PEF GmbH | GERMANY | |
AZV-Nona Vermögensverwaltungsgesellschaft mbH | GERMANY | |
BACAB S.A. | SWITZERLAND | |
Baladau | FRANCE | |
Bankhaus W. Fortmann & Söhne KG | GERMANY | |
Banque AGF S.A. | FRANCE | |
BARTEC AB | SWEDEN | |
BARTEC AS | NETHERLANDS | |
BARTEC Barlian Industries Holding AG | SWITZERLAND | |
BARTEC Belgium N.V. | BELGIUM | |
BARTEC Benke GmbH | GERMANY | |
BARTEC Consult GmbH | GERMANY | |
BARTEC d.o.o. | HUNGARY | |
BARTEC d.o.o. | SLOVENIA | |
BARTEC Electric (Shanxi) Co. Ltd. | CHINA | |
BARTEC Elektrotechnik GmbH | AUSTRIA | |
BARTEC Engineering + Services AG | SWITZERLAND | |
Bartec GmbH | GERMANY | |
BARTEC Hungary Kft. | HUNGARY | |
BARTEC Ltd. | JAPAN | |
BARTEC Nederland B.V. | NETHERLANDS | |
BARTEC Nederland Ultrakust Division B.V. | NETHERLANDS | |
BARTEC Pte Ltd. | SINGAPORE | |
BARTEC S.A. | SPAIN | |
BARTEC s.a.r.l. | FRANCE | |
BARTEC s.r.l. | ITALY | |
BARTEC s.r.o. | CZECH REPUBLIC | |
BARTEC Sicherheits-Schaltanlagen GmbH | GERMANY | |
BARTEC UK Ltd. | UNITED KINGDOM | |
BARTEC US Corp. | OKLAHOMA | |
BARTEC Varnost d.o.o. | SLOVENIA | |
BAWAG Allianz Mitarbeitervorsorgekasse AG | AUSTRIA | |
Bayerische Versicherungsbank AG (was merged in January 2006 retroactively effective October 1, 2005 into Allianz Versicherungs-AG) | GERMANY | |
BD-Financial Management Ltd. | IRELAND | |
Beethoven Funding Corporation | NEW YORK | |
BERGA Grundstücks-Verwaltungsgesellschaft mbH & Co. KG | GERMANY | |
Bergwitzer Braunkohle AG | GERMANY | |
BERNESE ASSICURAZIONI Compagnia Italo Svizzera di Assicurazioni S.p.A. | ITALY | |
Bernese Assicurazioni Finanziaria S.p.A. | ITALY | |
BERNESE VITA SPA | ITALY | |
Bettercare Group Limited | UNITED KINGDOM | |
BFC Berliner Film Companie Beteiligungsgesellschaft mbH | GERMANY | |
BFC Berliner Film Companie CoP GmbH | GERMANY |
Exhibit 8.1 Fiscal year 2005
BFC Berliner Film Companie Distribution GmbH | GERMANY | |
BFC Berliner Film Companie Produktions GmbH | GERMANY | |
BIC | BRAZIL | |
Bilan Services S.N.C. | FRANCE | |
BIP Arbitrage-Gesellschaft mbH i. L. | GERMANY | |
Blohm + Voss international GmbH | GERMANY | |
BMM AUDACE | FRANCE | |
BMM HARMONIE | FRANCE | |
Borgo San Felice S.r.l. | ITALY | |
Borrowdale Nominees Ltd | UNITED KINGDOM | |
Bosphorus Capital Limited | IRELAND | |
Botanic Building S.A. | BELGIUM | |
Bridge Re Limited | MASSACHUSETTS | |
British Financial Union Ltd | UNITED KINGDOM | |
British Reserve Insurance Co. Ltd. | UNITED KINGDOM | |
Buizerlann | NETHERLANDS | |
Bulgaria Net Co. Ltd. | BULGARIA | |
Bureau d’Expertises Despretz S.A. | BELGIUM | |
Bürgel Beteiligungs GmbH | GERMANY | |
Bürgel Erfurt Beteiligungsgesellschaft mbH | GERMANY | |
Bürgel Erfurt GmbH & Co. KG | GERMANY | |
Bürgel Wirtschaftsinformationen AG Zürich | SWITZERLAND | |
Bürgel Wirtschaftsinformationen GmbH & Co. KG | GERMANY | |
Bürgel Wirtschaftsinformationen Hamburg GmbH | GERMANY | |
Bürgel Wirtschaftsinformationen Vertriebsges. mbH & Co. KG | GERMANY | |
Bürgel Wirtschaftsinformationen Verwaltungs-GmbH | GERMANY | |
business lounge GmbH | AUSTRIA | |
BVB PEF GmbH | GERMANY | |
C. F. Erste Beteiligungsgesellschaft mbH | GERMANY | |
Calypso S.A. | FRANCE | |
Camat | FRANCE | |
CAP | FRANCE | |
CAPEX | FRANCE | |
Carene | FRANCE | |
Carwood Holdings II Inc. | DELAWARE | |
Casas del Toqui S.A. | CHILE | |
Caywood Scholl Capital Management LLC | DELAWARE | |
CCB Zweite FraMü Beteiligungs GmbH | GERMANY | |
CERT Zertifizierungsgesellschaft mbH | GERMANY | |
Challenging Financial Careers Insurance Marketing Corp. | CALIFORNIA | |
Château Larose Trintaudon S.A. | FRANCE | |
Chicago Auto Insurance Service Inc. | ILLINOIS | |
Chicago Insurance Company | ILLINOIS | |
CIC Allianz Insurance Ltd. | AUSTRALIA | |
City of Westminster Insurance Company Ltd. | UNITED KINGDOM | |
Claims Consultancy & Investigation Services Limited | IRELAND | |
Classic Finance BV | NETHERLANDS | |
Classic I Netherlands Limited | NETHERLANDS | |
Classic III Netherlands Limited | NETHERLANDS | |
Club Marine Limited | AUSTRALIA |
Exhibit 8.1 Fiscal year 2005
Codinf Services | FRANCE | |
Cogar | FRANCE | |
Colseguros Capitalizacion | COLOMBIA | |
Colseguros Generales S.A. | COLOMBIA | |
Colseguros Vida S.A. | COLOMBIA | |
Colserauto | COLOMBIA | |
Commercial Bank Allianz Bulgaria Ltd. | BULGARIA | |
Commerzbank_LEBENCO_Fonds | GERMANY | |
Compagnie d’Assurance de Protection Juridique S.A. | SWITZERLAND | |
Compagnie de Gestion et Prevoyance | FRANCE | |
Compagnie Financière pour la Réalisation d’Opérations Immobilières “COFIDIM” | FRANCE | |
Companhia de Seguros Allianz Portugal S.A. | PORTUGAL | |
Compania Colombiana De Inversion Colseguros S.A. | COLOMBIA | |
Coparc | FRANCE | |
Cornhill Investment Properties (Reigate) Ltd. | UNITED KINGDOM | |
Cornhill Trustee (Guernsey) Ltd. | UNITED KINGDOM | |
Cornhill Unit Trust Managers Ltd. | UNITED KINGDOM | |
Corporate Secretaries (Jersey) Ltd | UNITED KINGDOM | |
Corporate Services (Guernsey) Ltd | UNITED KINGDOM | |
Corsetec | BRAZIL | |
COTINCO Consultora Técnica Industrial y Commercial S.A. | MEXICO | |
Crédito Argentino Germánico SA | ARGENTINA | |
Crédito Germánico S.A. | URUGUAY | |
CreditRas Assicurazioni S.p.A. | ITALY | |
CreditRas Vita S.p.A. | ITALY | |
Crop Growers Corporation | DELAWARE | |
Cros Belcher Investissements | FRANCE | |
DARTA SAVING LIFE ASSURANCE LTD. | IRELAND | |
DBI Insurance Company Ltd. | UNITED KINGDOM | |
DBI_HK1_827_Fonds | GERMANY | |
DBI-BSK Rentenfonds | GERMANY | |
dbi-BSK Rentenfonds Plus | GERMANY | |
DBI-FONDS ADPF1 | GERMANY | |
DBI-FONDS ADPF2 | GERMANY | |
dbi-Fonds DAV | GERMANY | |
dbi-Fonds DF | GERMANY | |
dbi-Fonds MAXIMILIAN | GERMANY | |
dbi-Fonds Ostfriesland | GERMANY | |
dbi-Fonds WE | GERMANY | |
DDS Dresdner Direktservice GmbH | GERMANY | |
DEGI Beteiligungs GmbH | GERMANY | |
DEGI Deutsche Gesellschaft für Immobilienfonds mbH | GERMANY | |
DEGI Schweden AB | SWEDEN | |
Delaware Valley Financial Services | DELAWARE | |
Deutsche Außenhandels-Gesellschaft mbH | GERMANY | |
Deutsche Lebensversicherungs-AG | GERMANY | |
Deutscher Investment-Trust Gesellschaft für Wertpapieranlagen mbH | GERMANY | |
DFV Deutsche Fonds- und Vorsorgeberatungs GmbH | GERMANY |
Exhibit 8.1 Fiscal year 2005
Dieznet Comercio Eloctrónico SA | SPAIN | |
DIMENSIONE S.R.L | ITALY | |
DIT-FONDS ALSI | GERMANY | |
DIT-Fonds APAV | GERMANY | |
DIT-Fonds APKE | GERMANY | |
DIT-FONDS EEE | GERMANY | |
DIT-FONDS PV-RD | GERMANY | |
DK Capital Advisory Services (India) Private Ltd | INDIA | |
DKNA Phoenix LLC | DELAWARE | |
Donator Beteiligungsverwaltung GmbH | GERMANY | |
DOUBL ‘ ACTIV 2008 L | FRANCE | |
DR Gesellschaft für Diagnostik und Rehabilitation mbH | GERMANY | |
Dr. Dr. Heissmann GmbH Unternehmensberatung für Versorgung & Vergütung | GERMANY | |
Draudimo kompanija NERIS UAB | LITHUANIA | |
DRCM ENTREVAL | FRANCE | |
Dreiunddreißigste DRESIB Beteiligungs-Gesellschaft mbH | GERMANY | |
Dreiundzwanzigste DRESIB Beteiligungs-Gesellschaft mbH | GERMANY | |
Dreizehnte FraMü Beteiligungs GmbH | GERMANY | |
Dresdner Advisors LLC | DELWARE | |
Dresdner Asset Management Ltd | SINGAPORE | |
Dresdner Bank (Hungaria) Rt. | HUNGARY | |
Dresdner Bank (Schweiz) AG | SWITZERLAND | |
Dresdner Bank AG | GERMANY | |
Dresdner Bank Berlin Immobilien-Service GmbH | GERMANY | |
Dresdner Bank Brasil SA Banco Múltiplo | BRAZIL | |
Dresdner Bank Gestions France S.A. | FRANCE | |
Dresdner Bank Lateinamerika AG | GERMANY | |
Dresdner Bank Luxembourg S.A. | LUXEMBOURG | |
Dresdner Bank Polska S.A. | POLAND | |
Dresdner Bank ZAO | RUSSIAN FEDERATION | |
Dresdner Capital LLC I | DELAWARE | |
Dresdner Capital LLC II | DELAWARE | |
Dresdner Capital LLC III | DELAWARE | |
Dresdner Capital LLC IV | DELAWARE | |
Dresdner Capital LLC V | DELAWARE | |
Dresdner Capital LLC VI Wilmington/Delaware | DELAWARE | |
Dresdner Capital LLC VII | DELAWARE | |
Dresdner Corporate Finance GmbH | GERMANY | |
Dresdner Finance BV | NETHERLANDS | |
Dresdner Finanzberatungsgesellschaft mbH | GERMANY | |
Dresdner Finanziaria SpA | ITALY | |
Dresdner Forfaitierungs Aktiengesellschaft | SWITZERLAND | |
Dresdner Fund Administration (Cayman) Ltd | CAYMAN ISLANDS | |
Dresdner Investments (UK) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Benson North America Inc | DELAWARE | |
Dresdner Kleinwort Benson Private Equity Partner LP | NEW YORK | |
Dresdner Kleinwort Capital 2001 LLC | DELAWARE | |
Dresdner Kleinwort Capital Beratungs GmbH | GERMANY | |
Dresdner Kleinwort Capital Investment Company Ltd | UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
Dresdner Kleinwort Capital Investment Trust Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Capital Italia Beteiligungsverwaltung GmbH | GERMANY | |
Dresdner Kleinwort Capital Jersey Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Capital LLC | NEW YORK | |
Dresdner Kleinwort Capital Partners 2001 Limited Partnership | DELAWARE | |
Dresdner Kleinwort Capital Partners I LLC | UNITED KINGDOM | |
Dresdner Kleinwort Capital UK Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Capital Ventures Management Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Capital Verwaltungs GmbH | GERMANY | |
Dresdner Kleinwort Holdings Inc | NEW YORK | |
Dresdner Kleinwort Wasserstein (Argentina) SA | BRAZIL | |
Dresdner Kleinwort Wasserstein (Canada) Ltd | CANADA | |
Dresdner Kleinwort Wasserstein (China) Ltd | HONG KONG | |
Dresdner Kleinwort Wasserstein (DRC) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein (Hong Kong) Ltd | HONG KONG | |
Dresdner Kleinwort Wasserstein (Japan) Limited | HONG KONG | |
Dresdner Kleinwort Wasserstein (LBDP) Holdings Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein (LBDP) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein (Services) Inc | PANAMA | |
Dresdner Kleinwort Wasserstein (South East Asia) Ltd. | SINGAPORE | |
Dresdner Kleinwort Wasserstein Advisory Services (Thailand) Ltd | THAILAND | |
Dresdner Kleinwort Wasserstein Asesorias y Inversiones Chile Ltda | CHILE | |
Dresdner Kleinwort Wasserstein Australia (Securitisation) Pty Ltd | AUSTRALIA | |
Dresdner Kleinwort Wasserstein Australia Ltd | AUSTRALIA | |
Dresdner Kleinwort Wasserstein Beteiligungs-Gesellschaft mbH | GERMANY | |
Dresdner Kleinwort Wasserstein Derivative Investments Limited | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein do Brasil s/c Ltda | BRAZIL | |
Dresdner Kleinwort Wasserstein Equipment LLC | DELAWARE | |
Dresdner Kleinwort Wasserstein Europe Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Finance BV | NETHERLANDS | |
Dresdner Kleinwort Wasserstein Finance EURL | FRANCE | |
Dresdner Kleinwort Wasserstein Finance Inc. | NEW YORK | |
Dresdner Kleinwort Wasserstein France SAS | FRANCE | |
Dresdner Kleinwort Wasserstein Grantchester Securities Inc. | DELAWARE | |
Dresdner Kleinwort Wasserstein Group Inc | DELAWARE | |
Dresdner Kleinwort Wasserstein Group Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Inc. | DELAWARE | |
Dresdner Kleinwort Wasserstein Leasing December (1) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December (11) Limited | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December (13) Limited | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December (2) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December (3) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December (4) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December (5) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December (6) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December 10 Limited | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December 12 Limited | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December 14 Limited | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December 15 Limited | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December 7 Limited | UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
Dresdner Kleinwort Wasserstein Leasing December 8 Limited | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing December 9 Limited | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing Inc | DELAWARE | |
Dresdner Kleinwort Wasserstein Leasing June (2) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing June (3) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing March (2) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing March (3) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing September (1) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing September (3) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing September (4) Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Leasing September (5) Limited | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein LLC | RUSSIAN FEDERATION | |
Dresdner Kleinwort Wasserstein Ltd. | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Metals Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Online Ventures Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Overseas Employees Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Overseas Holdings plc | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Partnership 2001 Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Property Management & Services Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Research (Malaysia) SDN BHD | MALAYSIA | |
Dresdner Kleinwort Wasserstein Research GmbH | GERMANY | |
Dresdner Kleinwort Wasserstein Securities (Asia) Holdings Ltd. | HONG KONG | |
Dresdner Kleinwort Wasserstein Securities (Asia) Ltd | HONG KONG | |
Dresdner Kleinwort Wasserstein Securities (Australia) Pty Ltd | AUSTRALIA | |
Dresdner Kleinwort Wasserstein Securities (India) Private Ltd | INDIA | |
Dresdner Kleinwort Wasserstein Securities France SA | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Securities LLC | DELAWARE | |
Dresdner Kleinwort Wasserstein Securities Ltd | UNITED KINGDOM | |
Dresdner Kleinwort Wasserstein Services LLC | DELAWARE | |
Dresdner Kleinwort Wasserstein Servicios y Asesorias Ltda | COTE D’IVOIRE | |
Dresdner Kleinwort Wasserstein sp.z.o.o. | RUSSIAN FEDERATION | |
Dresdner Mezzanine GmbH & Co. KG | GERMANY | |
Dresdner Private Placement GmbH | GERMANY | |
Dresdner RCM Global Investors (Jersey) Ltd | UNITED KINGDOM | |
Dresdner Securitized Products GmbH | GERMANY | |
Dresdner U.S. Finance Inc | DELAWARE | |
Dresdner UK Investments 2 B.V. | NETHERLANDS | |
Dresdner UK Investments N.V. | NETHERLANDS | |
Dresdner Versicherung GmbH | GERMANY | |
dresdnerbank investment management Kapitalanlagegesellschaft mbH | GERMANY | |
Dritte SIB Beteiligungs-Aktiengesellschaft | GERMANY | |
DrKW Commodity Trading I Inc. | DELAWARE | |
DrKW Delaware Funding Inc. | DELAWARE | |
DRKW EIV Manager Inc. | DELAWARE | |
DrKW Equipment Finance Ltd | UNITED KINGDOM | |
DrkW Equity Trading I Inc. | DELAWARE | |
DrKW Funding Inc. | DELAWARE |
Exhibit 8.1 Fiscal year 2005
DrKW Funding LLC | DELAWARE | |
DrKW FX Trading I Inc. | DELAWARE | |
DrKW Holdings II | WILMINGTON | |
DrKW Holdings III Inc. | DELAWARE | |
DrKW Holdings LLC | WILMINGTON | |
DrKW Pfandbriefe Investments Inc. | DELAWARE | |
DrKW Rates Trading II Inc. | DELAWARE | |
DrKW Services (Guernsey) Ltd. | UNITED KINGDOM | |
DrKW Standby Nominees Ltd | UNITED KINGDOM | |
DrKW Trading Holdings LLC | DELAWARE | |
DrKW Trading Inc. | DELAWARE | |
DrKWS Nominees Ltd | UNITED KINGDOM | |
E.U.R.L. CACHACAG | FRANCE | |
E.U.R.L. D.O.F. | FRANCE | |
Einunddreißigste DRESIB Beteiligungs-Gesellschaft mbH | GERMANY | |
Elco Leasing Ltd | UNITED KINGDOM | |
ELF Technologies Limited | IRELAND | |
ELVIA Assistance GmbH | AUSTRIA | |
ELVIA Assistance Kft. (Ltd.) | HUNGARY | |
ELVIA Assistance s.r.o. | CZECH REPUBLIC | |
ELVIA ASSISTANCE SP. Z O.O. | POLAND | |
ELVIA Reiseversicherungs-Gesellschaft AG | SWITZERLAND | |
ELVIA Travel Insurance International N.V. | NETHERLANDS | |
ELVIASEG S.A. De Seguros y Reaseguros de Riesgos Diversos Sociedad Unipersonal | SPAIN | |
Emerald Global Inv. | FRANCE | |
Empresa de Inversiones S.A. | PERU | |
Energy Insurance Company Ltd. | BULGARIA | |
Entenial Dynamisme | FRANCE | |
Entenial Equilibre | FRANCE | |
Entenial Serenite | FRANCE | |
EP Euro-Projektentwicklungs GmbH & Co. Friedrichstadt-Passagen KG | GERMANY | |
EP Euro-Projektentwicklungs GmbH & Co. Objekt 1 KG | GERMANY | |
EP Euro-Projektentwicklungs GmbH & Co. Objekt Am Markt Chemnitz KG | GERMANY | |
EP Euro-Projektentwicklungs GmbH & Co. Objekt Köln-Porz KG | GERMANY | |
EP Euro-Projektentwicklungs-Verwaltungs GmbH | GERMANY | |
Erste DRESIB Beteiligungs-Gesellschaft mbH | GERMANY | |
Erste FraMü Beteiligungs GmbH | GERMANY | |
esa EuroShip Assekuradeurgesellschaft mbH & Co. KG | GERMANY | |
ETI First Source Limited | UNITED KINGDOM | |
ETI Australia Pty Ltd. | AUSTRALIA | |
ETI International Limited | UNITED KINGDOM | |
ETI Property Limited | UNITED KINGDOM | |
ETI Sales Limited | UNITED KINGDOM | |
Etoile Foncière et Immobilière S.A.S.U. | FRANCE | |
Euler & Hermes International Centre Limited | UNITED KINGDOM | |
Euler Agent Limited | UNITED KINGDOM | |
Euler American Credit Indemnity Mexico | MEXICO | |
Euler do Brasil Seguros Exportacao | BRAZIL |
Exhibit 8.1 Fiscal year 2005
Euler Gestion | FRANCE | |
Euler Hermes ACI Holding | NEW YORK | |
Euler Hermes ACI Inc. | MARYLAND | |
Euler Hermes ACI Services LLP | MARYLAND | |
Euler Hermes ACMAR Services | MOROCCO | |
Euler Hermes Anna Kozinska—Kancelaria Prawna sp.k. | POLAND | |
Euler Hermes Beteiligungen GmbH | GERMANY | |
Euler Hermes Cashflow Solutions Limited | UNITED KINGDOM | |
Euler Hermes Cescob Service s.r.o. | CZECH REPUBLIC | |
Euler Hermes Cescob uverová pojistovna a.s. | CZECH REPUBLIC | |
Euler Hermes Collections UK Limited | UNITED KINGDOM | |
EULER HERMES CREDIT INSURANCE AGENCY (S) PTE. LTD. | SINGAPORE | |
EULER HERMES CREDIT INSURANCE BELGIUM S.A. | BELGIUM | |
Euler Hermes Credit Services (JP) Ltd. | JAPAN | |
Euler Hermes Credit Underwriters Hong Kong Ltd. | CHINA | |
Euler Hermes Crédito Compañía de Seguros y Reaseguros S.A. | SPAIN | |
EULER HERMES EMPORIKI SA | GREECE | |
EULER HERMES EMPORIKI Services Ltd. | GREECE | |
Euler Hermes Forderungsmanagement GmbH | GERMANY | |
Euler Hermes Gesellschaft für Finanzdienstleistungen mbH | GERMANY | |
Euler Hermes Gesellschaft für Informationsdienstleistungen mbH | GERMANY | |
Euler Hermes Guarantee plc. | UNITED KINGDOM | |
Euler Hermes Holdings UK plc | UNITED KINGDOM | |
Euler Hermes Interborg N.V. | NETHERLANDS | |
Euler Hermes International Ltd. | UNITED KINGDOM | |
Euler Hermes Kreditförsäkring Norden AB | SWEDEN | |
Euler Hermes Kreditversicherungs-AG | GERMANY | |
Euler Hermes Kreditverzekering N.V. | NETHERLANDS | |
Euler Hermes Magyar Hitelbiztosító Rt. | HUNGARY | |
Euler Hermes Magyar Követeleskezelö Kft. | HUNGARY | |
Euler Hermes Rating GmbH | GERMANY | |
Euler Hermes Risk Management Verwaltungs-GmbH | GERMANY | |
Euler Hermes Risk Services UK Limited | UNITED KINGDOM | |
Euler Hermes Riskmanagement GmbH & Co. KG | GERMANY | |
Euler Hermes S.A. | FRANCE | |
Euler Hermes Seguros de Crédito S.A. | BRAZIL | |
Euler Hermes Seguros de Crédito S.A. | MEXICO | |
Euler Hermes Services (HK) Limited | HONG KONG | |
Euler Hermes Services AG | SWITZERLAND | |
Euler Hermes Services B.V. | NETHERLANDS | |
Euler Hermes Services Baltic UAB | LITHUANIA | |
Euler Hermes Services Belgium S.A. | BELGIUM | |
Euler Hermes Services Estonia OÜ | ESTONIA | |
Euler Hermes Services Latvija SIA | LATVIA | |
Euler Hermes Services S.A.S. | FRANCE | |
Euler Hermes Servicii Financiare | ROMANIA | |
Euler Hermes Servicios de Crédito S.L. | SPAIN | |
Euler Hermes Servicos Ltda | BRAZIL | |
Euler Hermes Servis s.r.o. | SLOVAKIA (Slovak Republic) | |
Euler Hermes SFAC Crédit S.A.S. | FRANCE |
Exhibit 8.1 Fiscal year 2005
Euler Hermes SFAC Recouvrement S.A.S. | FRANCE | |
Euler Hermes SFAC S.A. | FRANCE | |
Euler Hermes SIAC S.p.A. | ITALY | |
EULER HERMES SIAC S.P.A. | ITALY | |
Euler Hermes UK plc | UNITED KINGDOM | |
Euler Hermes Versicherungsbeteiligungen GmbH | GERMANY | |
Euler Hermes Zarzadzanie Ryzkiem Sp. z o.o. | POLAND | |
Euler Incorporation Inc. | MARYLAND | |
Euler Re | LUXEMBOURG | |
Euler SFAC Asset Management | FRANCE | |
Euler Tech | FRANCE | |
Euler UK Group Services Limited | UNITED KINGDOM | |
Eurl 20/22 Le Peletier | FRANCE | |
EURL 2D3 | FRANCE | |
EURL B Anat | FRANCE | |
EURL BTKM | FRANCE | |
EURL COLLEGE CLERC | FRANCE | |
EURL Livi Développement | FRANCE | |
EURL PL | FRANCE | |
EURL RM ARROUX | FRANCE | |
EURL ROCHER STE HELENE | FRANCE | |
EURL SARL du Rocher St. Hélène | FRANCE | |
EURL SARL Pascale | FRANCE | |
Euro Drukker Beheer B.V. | NETHERLANDS | |
EURO GESTION | FRANCE | |
Europe Reinsurance SA | LUXEMBOURG | |
European Credit Underwriters Limited | UNITED KINGDOM | |
European Properties Inc Ltd | UNITED KINGDOM | |
European Venture Partners (General Partner) Ltd | UNITED KINGDOM | |
European Venture Partners (Holdings) Ltd | UNITED KINGDOM | |
European Venture Partners (Israel) Limited | UNITED KINGDOM | |
European Venture Partners (Sweden) AB | UNITED KINGDOM | |
European Venture Partners LP | UNITED KINGDOM | |
European Venture Partners Ltd | UNITED KINGDOM | |
Eurotax Garantie AG | SWITZERLAND | |
Eurovida S.A. Compañía de Seguros y Reaseguros | SPAIN | |
F.C.C. LOGIFIX | FRANCE | |
FAF Inc. | CAYMAN ISLANDS | |
FAI Allianz Ltd | AUSTRALIA | |
Failure & Risk Consulting GmbH | GERMANY | |
Fenchurch Fiduciaries Ltd | UNITED KINGDOM | |
Fenchurch Finance Ltd | UNITED KINGDOM | |
Fenchurch International Holdings Ltd | UNITED KINGDOM | |
Fenchurch Nominees (Singapore) Pte Ltd | SINGAPORE | |
Fenchurch Nominees Ltd | UNITED KINGDOM | |
Fenchurch Nominees Ltd | UNITED KINGDOM | |
Fenchurch Properties Ltd | UNITED KINGDOM | |
Fenchurch Trust Ltd | UNITED KINGDOM | |
Fendrake Ltd | UNITED KINGDOM | |
Fenix Directo Compania de Seguros y Reaseguros S.A. | SPAIN |
Exhibit 8.1 Fiscal year 2005
FFIC of Bermuda | BERMUDA | |
FIF Sudameris Finance Shares | BRAZIL | |
Financiere AGF | FRANCE | |
Financière et Foncière Européenne | FRANCE | |
Financière Galilée | FRANCE | |
Financière Ile de France | FRANCE | |
Finanztrust AG | GERMANY | |
Finnish Credit Insurance Company Ltd. | FINLAND | |
Fireman’s Fund Agribusiness Inc. | MONTANA | |
Fireman’s Fund Financial Services | TEXAS | |
Fireman’s Fund Indemnity Corporation | NEW JERSEY | |
Fireman’s Fund Insurance Company | CALIFORNIA | |
Fireman’s Fund Insurance Company of Georgia | GEORGIA | |
Fireman’s Fund Insurance Company of Hawaii Inc. | HAWAII | |
Fireman’s Fund Insurance Company of Louisiana | LOUISANA | |
Fireman’s Fund Insurance Company of Missouri | MISSOURI | |
Fireman’s Fund Insurance Company of Nebraska | NEBRASKA | |
Fireman’s Fund Insurance Company of Ohio | OHIO | |
First Building Management Company Ltd. | KOREA, REPUBLIC OF | |
First Call Direct Limited | IRELAND | |
First Rate Direct Limited | UNITED KINGDOM | |
Fitrust Fiduciaire et Trustee SA | SWITZERLAND | |
FLORALIS | FRANCE | |
Foncias Iart S.A. | BURKINA FASO | |
Foncias vie S.A. | BURKINA FASO | |
Fondsdepot Bank GmbH | GERMANY | |
Foreign Holdings Ltd | UNITED KINGDOM | |
Four Seasons (JDM) Ltd. Wilmslow (former: Four Seasons Health Care Ltd. | GERMANY | |
Four Seasons Health Care Jersey | UNITED KINGDOM | |
Four Seasons Health Care Limited | UNITED KINGDOM | |
FRAGONARD ASSURANCE | FRANCE | |
FRANCE SECOURS INTERNATIONAL ASSISTANCE S.A. | FRANCE | |
Frank Nominees Ltd | UNITED KINGDOM | |
Frankfurter Versicherungs-AG (was merged in January 2006 retroactively effective October 1, 2005 | GERMANY | |
FS2A S.A. | FRANCE | |
Fünfzehnte FraMü Beteiligungs GmbH | GERMANY | |
FV PEF GmbH | GERMANY | |
G.I.T. Uniphénix | FRANCE | |
Gaipare Action | FRANCE | |
Gaipare Diffusion | FRANCE | |
GamePlan Financial Marketing LLC | ILLINOIS | |
Gamma-Vermögensverwaltungsgesellschaft mbH | GERMANY | |
Garantiefonds 1992 | NETHERLANDS | |
Garantiefonds 1993 | NETHERLANDS | |
GAVD Gesellschaft für Altersvorsorge-Dienstleistungen mbH | GERMANY | |
GbR Berlin Pariser Platz 5a/6 | GERMANY | |
GE.SI Gestione Sistemi Informatici S.p.c.A. | ITALY | |
Générale Viagère | FRANCE |
Exhibit 8.1 Fiscal year 2005
Generali Invest | FRANCE | |
Generation Vie | FRANCE | |
GENIALLOYD S.p.A. | ITALY | |
GENUJO LOK Beteiligungs GmbH | GERMANY | |
GENUJO Sechste Beteiligungs GmbH | GERMANY | |
GENUJO Vierte Beteiligungs GmbH | GERMANY | |
GERUSIA Grundstücks-Verwaltungsgesellschaft mbH & Co. KG | GERMANY | |
Gesellschaft für Vorsorgeberatung | SWITZERLAND | |
Gestiass S.r.l. | ITALY | |
GIE Groupe Dresdner KB France | FRANCE | |
GIE Placements d’Assurances | FRANCE | |
GIE Victoria Aéronautique | FRANCE | |
GIM Grundwert Immobilien Management GmbH | GERMANY | |
GKB (General Partner) Limited | UNITED KINGDOM | |
Golden Gate Reinsurance Company Limited | BERMUDA | |
Grafton Properties Limited | IRELAND | |
Grosvenor Kleinwort Benson Residential Ltd. | UNITED KINGDOM | |
Groupe Mondial Assistance | SWITZERLAND | |
Groupe Saint Thomas | FRANCE | |
Grundstücksgesellschaft der Vereinten Versicherungen mbH | GERMANY | |
Grundstücksgesellschaft der Vereinten Versicherungen mbH & Co. Besitz— und Betriebs KG | GERMANY | |
Grundstücks-Gesellschaft mbH | GERMANY | |
GTS—GESTION DE TELESECURITE ET DE SERVICES S.A. | FRANCE | |
Guernsey Nominees Ltd | UNITED KINGDOM | |
GVP Grundwert Verwaltungs— und Projektentwicklungs GmbH | GERMANY | |
H.V. Gestion | FRANCE | |
Hamudi S.A. | FRANCE | |
HANSA-Bau-Gesellschaft mbH | GERMANY | |
Hardy Beteiligungs-Gesellschaft mbH | GERMANY | |
Hauteville Insurance Company Limited | UNITED KINGDOM | |
Havelaar et Van Stolk B.V. | NETHERLANDS | |
Heissmann Consultants (Ireland) Ltd. | IRELAND | |
Heissmann Consultants B.V. | NETHERLANDS | |
HEISSMANN CONSULTANTS GMBH | AUSTRIA | |
Heissmann Consultants Holding GmbH | GERMANY | |
HEISSMANN CONSULTANTS INTERNATIONAL GMBH | GERMANY | |
Heissmann Consultants SARL | SWITZERLAND | |
HELVIASS Verzekeringen BV | NETHERLANDS | |
HERMES & EULER CREDIT INSURANCE AGENCY (S) PTE LTD. | SINGAPORE | |
Hermes e-Business GmbH | GERMANY | |
Herradura Ltd | UNITED KINGDOM | |
Hilary Nominees Ltd | UNITED KINGDOM | |
Hilary Street Properties Ltd | UNITED KINGDOM | |
Histel Beteiligungs GmbH | GERMANY | |
Holland Amerika Fonds N.V. | NETHERLANDS | |
Holland Beleggingsgroep B.V. | NETHERLANDS | |
Holland Bewaarbedrijf B.V. | NETHERLANDS | |
Holland Dollar Fonds | NETHERLANDS | |
Holland Europe Fund N.V. | NETHERLANDS |
Exhibit 8.1 Fiscal year 2005
Holland Fund | NETHERLANDS | |
Holland Internationaal Rentefo | NETHERLANDS | |
Holland Obligatie Fonds | NETHERLANDS | |
Holland Pacific Fund N.V. | NETHERLANDS | |
Holland Selectie Fonds | NETHERLANDS | |
Holland Stallings Rekening | NETHERLANDS | |
Holland Wereld Fonds N.V. | NETHERLANDS | |
Home Management Inc. | BELIZE | |
Honeywell Grundbesitzverwaltungs-GmbH & Co. Vermietungs-KG | GERMANY | |
Hungária Biztosító Rt. Szolgáltató és Ellátó Kft. (Betriebs— und Versorgungs-GmbH) | HUNGARY | |
Hungária Biztosító Számitástechnikai Kft. (Hungária EDV-Betriebsgesellschaft mbH) | HUNGARY | |
Hunter Premium Funding Ltd. | AUSTRALIA | |
IDS GmbH—Analysis and Reporting Services | GERMANY | |
Immovalor Gestion S.A. | FRANCE | |
Informatica Y Servicios Financieros S.A. (Insesa) | SPAIN | |
Inmobiliaria Driavena | VENEZUELA | |
Insolvency Risk Insurance Services Limited | UNITED KINGDOM | |
Insolvency Risk Management Limited | UNITED KINGDOM | |
Insurance Joint Stock Company “Allianz” | RUSSIAN FEDERATION | |
Intermediass S.r.l. | ITALY | |
International Film Guarantors Inc. | CALIFORNIA | |
International Film Guarantors LLC | CALIFORNIA | |
International Film Guarantors Ltd. | UNITED KINGDOM | |
International Film Guarantors Reinsurance Ltd. | BERMUDA | |
Interstate Fire & Casualty Company | ILLINOIS | |
Interstate Indemnity Company | ILLINOIS | |
Interstate National Corporation | ILLINOIS | |
Interstate National Corporation of Texas | TEXAS | |
INVCO SAS | FRANCE | |
Inveresk Stockholders Ltd | UNITED KINGDOM | |
INVESTITORI HOLDING SPA | ITALY | |
INVESTITORI SGR S.p.a. | ITALY | |
INVESTITORI SWISS | SWITZERLAND | |
Ionia Capital | IRELAND | |
ITEB B.V. | NETHERLANDS | |
J.P. Morgan PUTTERs/DRIVERs Trust | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 1000 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 1012 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 1200 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 735 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 742 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 744 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 768 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 781 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 792 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 795 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 804 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 808 | NEW YORK |
Exhibit 8.1 Fiscal year 2005
J.P. Morgan PUTTERs/DRIVERs Trust Series 825 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 826 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 831 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 838 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 842 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 846 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 848 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 868 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 882 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 958 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 965 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 967 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 975 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 976 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 977 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 996 | NEW YORK | |
J.P. Morgan PUTTERs/DRIVERs Trust Series 999 | NEW YORK | |
JeffCo Management Company Inc. | NEW JERSEY | |
Jefferson Insurance Company of N.Y. | NEW YORK | |
Johneve Ltd. | UNITED KINGDOM | |
Jota-Vermögensverwaltungsgesellschaft mbH | GERMANY | |
Justine Capital inc. | ITALY | |
K.B.I.M. Overseas BV | NETHERLANDS | |
KB (C.I.) Nominees Ltd | UNITED KINGDOM | |
KBEMF (GP) Ltd | UNITED KINGDOM | |
KBEMF II (Guernsey) Ltd | UNITED KINGDOM | |
KBG Immobilier SA | FRANCE | |
KBIM (IT) Nominees Ltd | UNITED KINGDOM | |
KBIM General Nominees Ltd | UNITED KINGDOM | |
KBIM International Ltd | UNITED KINGDOM | |
KBIM Standby Nominees Ltd | UNITED KINGDOM | |
KB-LPL Holdings Inc | NEW YORK | |
KB-LPL Inc | UNITED STATES | |
KBPB Holdings Ltd. | UNITED KINGDOM | |
KEVA spol. | SLOVAKIA (Slovak Republic) | |
Kléber Lamartine S.A.S. | FRANCE | |
Kléber Passy S.A.S. | FRANCE | |
Kleinwort Benson (Channel Islands) Business Services Limited | UNITED KINGDOM | |
Kleinwort Benson (Channel Islands) Corporate Services Limited | UNITED KINGDOM | |
Kleinwort Benson (Channel Islands) Fund Services Limited | UNITED KINGDOM | |
Kleinwort Benson (Channel Islands) Investment Management Limited | UNITED KINGDOM | |
Kleinwort Benson (Channel Islands) Ltd. | UNITED KINGDOM | |
Kleinwort Benson (Channel Islands) Pension Trustees Limited | UNITED KINGDOM | |
Kleinwort Benson (Channel Islands) Trustees Limited | UNITED KINGDOM | |
Kleinwort Benson (Geneva) Trustee SA | SWITZERLAND | |
Kleinwort Benson (Guernsey) Corporate Services Limited | UNITED KINGDOM | |
Kleinwort Benson (Guernsey) Ltd | UNITED KINGDOM | |
Kleinwort Benson (Guernsey) Services Ltd | UNITED KINGDOM | |
Kleinwort Benson (Guernsey) Trustees (1997) Limited | UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
Kleinwort Benson (Guernsey) Trustees Ltd | UNITED KINGDOM | |
Kleinwort Benson (Hong Kong) Trustees Ltd | HONG KONG | |
Kleinwort Benson (Jersey) Asset Managers Ltd | UNITED KINGDOM | |
Kleinwort Benson (Jersey) Fund Services Limited | UNITED KINGDOM | |
Kleinwort Benson (Jersey) Services Ltd | UNITED KINGDOM | |
Kleinwort Benson (Jersey) Trustees Ltd | UNITED KINGDOM | |
Kleinwort Benson (US) Asset Managers LLC | DELAWARE | |
Kleinwort Benson (USA) Inc. | NEW YORK | |
Kleinwort Benson Australia (Holdings) Ltd | AUSTRALIA | |
Kleinwort Benson Belgium SA | BELGIUM | |
Kleinwort Benson Channel Islands Holdings Ltd. | UNITED KINGDOM | |
Kleinwort Benson China Management Ltd | HONG KONG | |
Kleinwort Benson Cross Financing Inc | NEW YORK | |
Kleinwort Benson Cross Financing Ltd | UNITED KINGDOM | |
Kleinwort Benson Farmland Trust (Managers) Ltd | UNITED KINGDOM | |
Kleinwort Benson Financial Services Ltd | UNITED KINGDOM | |
Kleinwort Benson Financière SA i. L. | SWITZERLAND | |
Kleinwort Benson Gilts Ltd | UNITED KINGDOM | |
Kleinwort Benson International Trust Corporation | UNITED KINGDOM | |
Kleinwort Benson International Trustees Ltd | UNITED KINGDOM | |
Kleinwort Benson Investment Holdings Australia Pty Ltd | AUSTRALIA | |
Kleinwort Benson Investment Management Americas Inc | NEW YORK | |
Kleinwort Benson Private Bank Limited | UNITED KINGDOM | |
Kleinwort Benson Trustees Ltd | UNITED KINGDOM | |
Kleinwort Benson Unit Trusts Ltd | UNITED KINGDOM | |
Kleinwort Capital Partners General Partner 1 Ltd. | UNITED KINGDOM | |
KNIGHTSBRIDGE ALLIANZ LP | NEW YORK | |
Knowlfa Ltd | UNITED KINGDOM | |
KOMMATA Verwaltungsgesellschaft mbH & Co. KG | GERMANY | |
KTC Kommunikations— und Trainings-Center Königstein GmbH | GERMANY | |
L.A. PARTECIPAZIONI e SERVIZI | ITALY | |
LA FIN SIM S.P.A. | ITALY | |
LA PEYRADE | FRANCE | |
LA RURALE | FRANCE | |
LA VITA | ITALY | |
Langbourn Nominees Ltd | UNITED KINGDOM | |
Langdale Nominees Ltd | UNITED KINGDOM | |
Langham Nominees Ltd | UNITED KINGDOM | |
Larose Trintaudon Chile S.A. | CHILE | |
L’Assicuratrice Italiana Danni | ITALY | |
L’Assicuratrice Italiana Vita S.p.A. | ITALY | |
LDS | ITALY | |
Le Profil des Profs | FRANCE | |
Les Assurances Fédérales IARD | FRANCE | |
Les Hautes Villes | FRANCE | |
Life Agency USA of Minnesota | MINNESOTA | |
Liffey Emmerald | UNITED KINGDOM | |
Limited Liability Company “Pazha” | RUSSIAN FEDERATION | |
Limited Liability Company “Plava” | RUSSIAN FEDERATION | |
Limited Liability Company “Polya” | RUSSIAN FEDERATION |
Exhibit 8.1 Fiscal year 2005
Limited Liability Company “Professional Management Services” | RUSSIAN FEDERATION | |
Limited Liability Company “Sheza” | RUSSIAN FEDERATION | |
Limited Liability Company “Uvod” | RUSSIAN FEDERATION | |
Limited Liability Company “Volot” | RUSSIAN FEDERATION | |
Lisa Synthetic CDO | GERMANY | |
LLOYD ADRIATICO REAL ESTATE S.p.A. | ITALY | |
Lloyd Adriatico S.p.A. | ITALY | |
Local Market Fundo de Investimento Financeiro | BRAZIL | |
LOGICA SOFTWARE SRL | ITALY | |
London Verzekeringen N.V. | NETHERLANDS | |
LTCAmerica | MINNESOTA | |
LUFRA Beteiligungsholding AG | SWITZERLAND | |
Lufthansa Leasing GmbH & Co. Echo-Oscar KG | GERMANY | |
Lufthansa Leasing GmbH & Co. Echo-Papa KG | GERMANY | |
M.R. Print Management Ltd. | UNITED KINGDOM | |
Marlyna Ltd | UNITED KINGDOM | |
Martin Maurel Vie | FRANCE | |
Mauritius Island Mascareignes Services Assistance- MSA Ltd. | MAURITIUS | |
McGee Insurance Co. (Bermuda) Ltd. | BERMUDA | |
Medisalud Compania Colombiana de Medicina Prepagada S.A. | COLOMBIA | |
MEDISPAC | FRANCE | |
Menza Grundstücks-Verwaltungsgesellschaft mbH | GERMANY | |
Menza Grundstücks-Verwaltungsgesellschaft mbH & Co. KG | GERMANY | |
MERCOSUL | BRAZIL | |
MERCOSUL ASSISTANCE ARGENTINE | ARGENTINA | |
Merkur Grundstücks-Gesellschaft mbH | GERMANY | |
MERLAN Mobilien-Verwaltungsgesellschaft mbH & Co. Projekt Nr. 16 KG | GERMANY | |
META Finanz-Informationssysteme GmbH | GERMANY | |
MetallRente Pensionsfonds AG | GERMANY | |
MetaPhysics S.A. | SWITZERLAND | |
Métropole | FRANCE | |
Midway Insurance Company of Illinois | ILLINOIS | |
MMI Worksafe (Malaysia) Sdn Bhd | MALAYSIA | |
Mole Finance Inc. | CAYMAN ISLANDS | |
Mondial Assistance (UK) Limited | UNITED KINGDOM | |
Mondial Assistance Australia Holding Pty Ltd. | AUSTRALIA | |
MONDIAL ASSISTANCE B.V. | NETHERLANDS | |
Mondial Assistance Beijing Services Co. Ltd. | CHINA | |
Mondial Assistance Deutschland GmbH | GERMANY | |
MONDIAL ASSISTANCE FRANCE “MAF” S.A. | FRANCE | |
MONDIAL ASSISTANCE ITALIA S.P.A. | ITALY | |
Mondial Assistance Portugal—Serviços Assistencia Ldt. | PORTUGAL | |
Mondial Assistance S.A.S. | FRANCE | |
Mondial Assitance Reunion S.A. | FRANCE | |
MONDIAL SERVICE ITALIA S.R.L. | ITALY | |
MONEGER SA | SENEGAL | |
Monticello Insurance Co. | DELAWARE | |
Morris (S.P.) Holdings Ltd | UNITED KINGDOM | |
MTS Accounting Services Ltd | UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
Münchener und Magdeburger Agrarversicherung AG | GERMANY | |
Münsterländische Bank Thie & Co. KG. | GERMANY | |
National Surety Corporation | ILLINOIS | |
Nederland Hypotheekservice B.V. | NETHERLANDS | |
NEM Business Services Ltd. | UNITED KINGDOM | |
NEM Insurance Ireland | IRELAND | |
Nemian Life & Pensions S.A. | LUXEMBOURG | |
Neubar SA i. L. | SWITZERLAND | |
Neunte SIB Beteiligungs-Aktiengesellschaft | GERMANY | |
NFJ Investment Group L.P. | TEXAS | |
NFJ Management Inc. | DELAWARE | |
Nicholas Applegate Capital Management LLC | DELAWARE | |
Nicholas Applegate Holdings LLC | DELAWARE | |
Nicholas Applegate Securities International | CALIFORNIA | |
Nicholas Applegate Securities LLC | DELAWARE | |
NIXOR Grundstücks-Verwaltungsgesellschaft mbH & Co. KG | GERMANY | |
Noman LTD. | UNITED KINGDOM | |
Norman Nominees Ltd | UNITED KINGDOM | |
North American London Underwriters Ltd. | BERMUDA | |
Objekt Burchardplatz GmbH & Co. KG | GERMANY | |
OCC Distributors LLC | DELAWARE | |
OCICA | COTE D’IVOIRE | |
Oddo Europe Mid Cap | FRANCE | |
Oddo Gestion Audac | FRANCE | |
Oddo Gestion Equilibre | FRANCE | |
Oddo Quattro | FRANCE | |
Oddo Quattro 2 | FRANCE | |
Oddo Valeurs Rende | FRANCE | |
OLB-Beteiligungsgesellschaft mbH | GERMANY | |
OLB-Immobiliendienst GmbH | GERMANY | |
OLB-Versicherungsdienst GmbH | GERMANY | |
Oldenburgische Landesbank AG | GERMANY | |
Omega Thai Investment Holding | NETHERLANDS | |
OpCap Advisors LLC | DELAWARE | |
Opernring-Hof Bau- und Betriebs-Aktiengesellschaft | AUSTRIA | |
Oppenheimer Capital LLC | DELAWARE | |
Oppenheimer Group Inc. | DELAWARE | |
Orbis Directors (No 1) Ltd | UNITED KINGDOM | |
Orbis Directors (No 2) Ltd | UNITED KINGDOM | |
Orbis Management Ltd | UNITED KINGDOM | |
Orbis Management Ltd | UNITED KINGDOM | |
Orbis Secretaries Jersey Ltd | UNITED KINGDOM | |
Orbis Tax Services Ltd | UNITED KINGDOM | |
Orbis Trustees Guernsey Ltd | UNITED KINGDOM | |
Orbis Trustees Jersey (1997) Ltd | UNITED KINGDOM | |
Orbis Trustees Jersey Ltd | UNITED KINGDOM | |
Orbis Trustees Ltd | UNITED KINGDOM | |
Organizacion G.o.a. S.A. | PERU | |
OSECA | SENEGAL | |
PA CD Distributors LLC | CONNETICUT |
Exhibit 8.1 Fiscal year 2005
Pacific Investment Management Company LLC | DELAWARE | |
Pacific MMI Insurance Ltd. | PAPUA NEW GUINEA | |
Parc Continental Ltd | UNITED KINGDOM | |
Parkway Insurance Company | NEW JERSEY | |
Participations Gentil | FRANCE | |
PEA Capital LLC | NEW YORK | |
PEMSE S.A. | SPAIN | |
Personalized Brokerage Service LLC | KANSAS | |
Pet Plan Ltd. | UNITED KINGDOM | |
Peter Street Properties Ltd | UNITED KINGDOM | |
Petra Capital II Ltd. | GERMANY | |
Phenix Alternative Holding | FRANCE | |
Phénix Iart | SWITZERLAND | |
Phénix Immobilier S.N.C. | FRANCE | |
Phénix Kléber | FRANCE | |
Phénix Long Short | FRANCE | |
Phenix Sécurité L | FRANCE | |
Phénix Vie | SWITZERLAND | |
Philippe II S.C.I. | LUXEMBOURG | |
PIMCO Asia PTE Ltd. | SINGAPORE | |
PIMCO Australia Pty Ltd. | AUSTRALIA | |
Pimco Canada Corp. | CANADA | |
Pimco Canada Management Inc. | DELAWARE | |
PIMCO Europe Limited | UNITED KINGDOM | |
PIMCO Global Advisors (Ireland) Limited | IRELAND | |
PIMCO Global Advisors (Resources) Limited | CAYMAN ISLANDS | |
PIMCO Global Advisors Holdings BV | DELAWARE | |
PIMCO Global Advisors LLC | DELAWARE | |
PIMCO GmbH | GERMANY | |
PIMCO Japan Ltd. | JAPAN | |
PIMCO Luxembourg SA. | LUXEMBOURG | |
PIMCO Private Client Services LLC | DELAWARE | |
PIMCO Specialty Markets LLC | DELAWARE | |
PinacleUSA LLC | NEW JERSEY | |
PL Sarl | FRANCE | |
POLY ASSISTANCE & SERVICES S.A. | GREECE | |
PREVINDUSTRIA—Fiduciaria Previdenza Imprenditori S.p.A | ITALY | |
Prevint Gestione Servizi Previdenziali S.p.A. | ITALY | |
Priority Vie | FRANCE | |
Privatinvest AG | AUSTRIA | |
Professional Management Services LLC | RUSSIAN FEDERATION | |
Pronto Lloyd s.r.l. | ITALY | |
Property Nominees (Channel Islands) Ltd | UNITED KINGDOM | |
Protexia France S.A. | FRANCE | |
PT Asuransi Allianz Life Indonesia p.l.c. | INDONESIA | |
PT Asuransi Allianz Utama Indonesia Ltd. | INDONESIA | |
PTE Allianz Polska S.A. | POLAND | |
Quarré Holding | NETHERLANDS | |
Questar Capital Corporation | MICHIGAN | |
Quinta-Vermögensverwaltungsgesellschaft mbH | GERMANY |
Exhibit 8.1 Fiscal year 2005
Quintet Properties Ltd. | IRELAND | |
R. B. Nominees Ltd | UNITED KINGDOM | |
Radian Inc. | CAYMAN ISLANDS | |
RAS ALTERNATIVE INVESTMENTS Società di gestione del risparmio S.p.A. | ITALY | |
RAS ANTARES | ITALY | |
RAS ASSET MANAGEMENT Società di gestione del risparmio S.p.A. | ITALY | |
RAS IMMOBILIARE S.R.L. | ITALY | |
RAS International III B.V. | NETHERLANDS | |
Ras International N.V. | NETHERLANDS | |
RAS ITALIA S.P.A. | ITALY | |
RAS SERVICE S.c.p.A. | ITALY | |
RAS Tutela Giudiziaria S.p.A. | ITALY | |
Rasbank (Swiss) S.A. | SWITZERLAND | |
Rasbank S.p.A. | ITALY | |
Rasfin Società di Intermediazione Mobiliare S.p.A. | ITALY | |
RB Fiduciaria SpA | ITALY | |
RB Vita S.p.A. | ITALY | |
RC Verwaltungs- und Beteiligungsgesellschaft mbH | GERMANY | |
RCM (UK) Ltd. | UNITED KINGDOM | |
RCM Capital Management LLC | CALIFORNIA | |
RCM Distiributors LLC | CALIFORNIA | |
RCM US Holdings LLC | CALIFORNIA | |
RCS Managers | FRANCE | |
RE-AA | COTE D’IVOIRE | |
Real Faubourg Haussmann SAS | FRANCE | |
Real FR Haussmann SAS | FRANCE | |
Receivable Partners Inc. | DELAWARE | |
Recovre Pty Ltd | AUSTRALIA | |
rehacare GmbH | GERMANY | |
Reliance Trading Co. (Liverpool) Limited | UNITED KINGDOM | |
Return 10 | FRANCE | |
Reuschel & Co. Beteiligungs— und Verwaltungs GmbH | GERMANY | |
Reuschel & Co. Finanzservice GmbH | GERMANY | |
Reuschel & Co. Kommanditgesellschaft | GERMANY | |
Reuschel & Co. Verwaltungs GmbH | GERMANY | |
RHEA | LUXEMBOURG | |
Rhyme Jersey Limited | UNITED KINGDOM | |
Risikomanagement und Softwareentwicklung GmbH | AUSTRIA | |
Risk & Safety Services Limited | IRELAND | |
risklab germany GmbH | GERMANY | |
Riskon Aktiengesellschaft geschlossenen Typs | RUSSIAN FEDERATION | |
Riunione Adriatica di Sicurtà S.p.A. | ITALY | |
Riverbank Leasing 1 Limited | UNITED KINGDOM | |
Riverbank Leasing 2 Limited | UNITED KINGDOM | |
Riverbank Leasing 3 Limited | UNITED KINGDOM | |
RM ARROUX | FRANCE | |
Robert Benson Lonsdale & Co (Canada) Ltd | UNITED KINGDOM | |
Roese GmbH— Versicherungsmakler | GERMANY |
Exhibit 8.1 Fiscal year 2005
Rood Nominees Ltd | UNITED KINGDOM | |
RVB Verwaltungs- und Beteiligungs GmbH | GERMANY | |
S.C. ASIT REAL ESTATE S.R.L. | ROMANIA | |
S.I. Rue de L’Industrie 19 S.A. | SWITZERLAND | |
S.I.B.I. | FRANCE | |
S.N.C. Haussmann Viager 1 | FRANCE | |
S.N.C. Haussmann Viager 2 | FRANCE | |
S.N.C. SNC Dresdner Service | FRANCE | |
SA Immobilière de L’Avenue du Roule | FRANCE | |
Sa Paindavoine | FRANCE | |
SAAD No. 3 | CAYMAN ISLANDS | |
SACNAS INTERNATIONAL S.A. | FRANCE | |
SAFARRIV IARD S.A. | COTE D’IVOIRE | |
SAFARRIV VIE S.A. | COTE D’IVOIRE | |
SAGE SARL | FRANCE | |
Saint-Barth Assurances S.A.R.L. | FRANCE | |
San Francisco Reinsurance Company | CALIFORNIA | |
SARL CACHACAG | FRANCE | |
Sarl de l’Etoile | FRANCE | |
Sarl FFE | FRANCE | |
SARL H.B. Pergola | FRANCE | |
SARL L.J | FRANCE | |
SARL Lège | FRANCE | |
SARL MIDAGUIEM | FRANCE | |
SARL MIFRA | FRANCE | |
SARL MJBD | FRANCE | |
SAS LAENNEC | FRANCE | |
SAS Madeleine Opéra | FRANCE | |
SAT S.A. | TURKEY | |
SCAPI | FRANCE | |
Schmalbach-Lubeca Service Center N.V. | �� | BELGIUM |
SCI Atrium W9 | FRANCE | |
SCI AVIP La Templerie | FRANCE | |
SCI AVIP Limas du Vieux CEP | FRANCE | |
SCI AVIP Marly-Saint Cyr | FRANCE | |
SCI AVIP Paris X | FRANCE | |
SCI AVIP SCPI Selection | FRANCE | |
SCI Bel | FRANCE | |
SCI Bercy W9 | FRANCE | |
SCI Carmidaloc | FRANCE | |
SCI CRAM | FRANCE | |
SCI de Bonlieu et du lac | FRANCE | |
SCI Dicca | FRANCE | |
SCI en Presles | FRANCE | |
SCI Fonciere du mas de Roman | FRANCE | |
SCI J.T. | FRANCE | |
SCI Jamin | FRANCE | |
SCI Jelavie | FRANCE | |
SCI La Balandrane | FRANCE | |
SCI La Rize | FRANCE |
Exhibit 8.1 Fiscal year 2005
SCI Ladef | FRANCE | |
SCI Limmo | FRANCE | |
SCI mediterranee distribution | FRANCE | |
SCI PRELLOYD | FRANCE | |
SCI Rhone Alpe | FRANCE | |
SCI Stratus | FRANCE | |
SCI Trescol | FRANCE | |
Sealdrift Ltd | UNITED KINGDOM | |
Sechste FraMü Beteiligungsgesellschaft mbH | GERMANY | |
Security Ltd. | GREECE | |
Semaphore | FRANCE | |
SF Development FCPR L | FRANCE | |
SHA Seminarhotel AG | SWITZERLAND | |
SI 173-175 Boulevard Haussmann SAS | FRANCE | |
Siebte SIB Beteiligungs-Aktiengesellschaft | GERMANY | |
Siebzehnte DRESIB Beteiligungs-Gesellschaft mbH | GERMANY | |
SIFCOM Assurances | COTE D’IVOIRE | |
Signature Financial Services LLC | PENNSYLVANIA | |
Silver Lux Inc. | CAYMAN ISLANDS | |
Silver Tower 125 Inc. | CAYMAN ISLANDS | |
Skylark | CAYMAN ISLANDS | |
SMASA SOCIEDAD MUNDIAL DE ASISTENCIA S.A. | SPAIN | |
SNA Holding (Bermuda) Ltd. | BERMUDA | |
SNA— Ré Societé Nationale D’Assurances et de Reassurances (Bermuda) Ltd. | BERMUDA | |
SNA Sal | LEBANON | |
SNAM S.A.L | LEBANON | |
SNC AGF Cash | FRANCE | |
SNC AGF Clearing | FRANCE | |
SNC AIP | FRANCE | |
SNC Kléber Magdebourg | FRANCE | |
SNC Maxium | FRANCE | |
SOBAC | BENIN | |
SOCIETA’ AGRICOLA SAN FELICE S.p.A. | ITALY | |
SOCIETE BELGE D’ASSISTANCE INTERNATIONALE S.A. | BELGIUM | |
SOCIETE BELGE DE SERVICES TELEPHONIQUES “S.B.S.T.” S.A. | BELGIUM | |
Société Civile Construction Vente 33 Lafayette | FRANCE | |
SOCIETE DE SERVICES COMMUNS SAS | FRANCE | |
SOCIETE EUROPEENNE DE PROTECT. ET DE SEVICES D’ASSIST. A DOMICILE | FRANCE | |
Société Foncière Européenne | FRANCE | |
Société Foncière Européenne | NETHERLANDS | |
Société Nationale D’Assurances S.A.L. | LEBANON | |
Société Nouvelle D’Assurances du Cameroun S.A. | CAMEROON | |
Société Nouvelle D’Assurances vie du Cameroun S.A. | CAMEROON | |
Sofiholding S.A. | BELGIUM | |
SOLVET S.r.l. | ITALY | |
Somerset Valley Insurance Services LLC | NEW JERSEY | |
Sonimm | FRANCE | |
Southwark Bridge Investments Ltd | UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
Space Park Aufbau GmbH | GERMANY | |
Space Park Erste Verwaltungs GmbH | GERMANY | |
Space Park GmbH & Co. KG | GERMANY | |
SPACECO | FRANCE | |
Spinnaker Capital Partners LLC | UNITED KINGDOM | |
Spinnaker Capital Partners LLC GP | UNITED KINGDOM | |
Standard General Agency Inc. | TEXAS | |
Stanislas H. Haine N.V. | BELGIUM | |
StocksPLUS L.P. | DELAWARE | |
StocksPLUS Management Inc. | DELAWARE | |
StocksPLUS Sub-Fund B LLC. | CALIFORNIA | |
Strategic Reinsurance Ltd. | BERMUDA | |
Subarban Finance Company Limited | CAYMAN ISLANDS | |
Subarban Finance Company II Limited | CAYMAN ISLANDS | |
Subarbon Finance Co. | UNITED KINGDOM | |
Sudamero Consultoria SA | FRANCE | |
Sudamero Trust Company (Cayman) Ltd | CAYMAN ISLANDS | |
Süddeutsche Industrie-Beteiligungs-Gesellschaft mbH | GERMANY | |
Suffolk Investments Inc | NEW YORK | |
Symphony No 1 LLC | CAYMAN ISLANDS | |
Syscom Instruments S.A. | SWITZERLAND | |
Takecare Management Ltd. | UNITED KINGDOM | |
Tanguy Opportunité | FRANCE | |
TFI ALLIANZ POLSKA S.A. | POLAND | |
TGAF Inc. | CAYMAN ISLANDS | |
Thames SPC | UNITED KINGDOM | |
The Ajax Insurance Association Ltd. | UNITED KINGDOM | |
The American Insurance Company | NEBRASKA | |
The Export Credit Clearing House Limited | UNITED KINGDOM | |
The Gresham Leasing CV | UNITED KINGDOM | |
The MI Group Limited | UNITED KINGDOM | |
The MI Property Management Company Limited | UNITED KINGDOM | |
The Riverbank Bond Fund | WILMINGTON | |
The Riverbank Trust | UNITED KINGDOM | |
Three Pillars Business Solutions Limited | UNITED KINGDOM | |
Thurlastone Finance Limited | UNITED KINGDOM | |
Tindall Riley Marine Limited | UNITED KINGDOM | |
Top Logistikwerkstatt Assistance GmbH | AUSTRIA | |
Top MVK Datenmanagement GmbH | AUSTRIA | |
Top Versicherungsservice GmbH | AUSTRIA | |
Top Versicherungs-Vermittler Service GmbH | AUSTRIA | |
Towarzystwo Ubezpieczeniowe Euler Hermes S.A. | POLAND | |
Trade Debtor Insurance Services Limited | UNITED KINGDOM | |
TRADE INDEMNITY Collections Ltd. | UNITED KINGDOM | |
Trade Indemnity Credit Corporation Limited | UNITED KINGDOM | |
Trade Indemnity Factors Limited | UNITED KINGDOM | |
Trafalgar Insurance Public Limited Company | UNITED KINGDOM | |
Traktir | FRANCE | |
Travel Care Inc. | FLORIDA | |
TU Allianz Polska S.A. | POLAND |
Exhibit 8.1 Fiscal year 2005
TU Allianz Zycie Polska S.A. | POLAND | |
Turnpike Crossing 1 | DELAWARE | |
Turnpike Crossing 2 LLC | DELAWARE | |
TURNPIKE CROSSING 3 LLC | DELAWARE | |
Union Centrafricaine D’Assurances et de Reassurances S.A. | CENTRAL AFRICAN REPUBLIC | |
UNIPENSÃO SOCIEDADE GESTORA DE FUNDOS DE PENSÕES S.A. | PORTUGAL | |
Universal Leven N.V. | NETHERLANDS | |
Universal Trading Ltd | UNITED KINGDOM | |
Unterstützungseinrichtung des Bankhauses Reuschel & Co. GmbH | GERMANY | |
USAllianz Advisers | MINNESOTA | |
USAllianz Insurance & Securities Agency Inc. | MINNESOTA | |
USAllianz Insurance & Securities Agency Inc. | ALABAMA | |
USAllianz Insurance & Securities Agency Inc. | COLORADO | |
USAllianz Insurance & Securities Agency Inc. | HAWAII | |
USAllianz Insurance & Securities Agency Inc. | KENTUCKY | |
USAllianz Insurance & Securities Agency Inc. | NEVADA | |
USAllianz Insurance & Securities Agency Inc. | NEW MEXICO | |
USAllianz Insurance & Securities Agency Inc. | OHIO | |
USAllianz Insurance & Securities Agency Inc. | TEXAS | |
USAllianz Insurance & Securities Agency Inc. | VERMONT | |
USAllianz Insurance Agency Inc. | MINNESOTA | |
USAllianz Insurance Agency Inc. | NEW YORK | |
USAllianz Investor Services LLC | MINNESOTA | |
USAllianz Securities | MINNESOTA | |
Veer Palthe Voûte (Antilles) NV | NETHERLANDS ANTILLES | |
Veer Palthe Voûte (VPV) N.V. Gouda | NETHERLANDS | |
Vendome Lease SA | UNITED KINGDOM | |
Vereinte Spezial Krankenversicherung AG | GERMANY | |
Vereinte Spezial Versicherung AG | GERMANY | |
Verlag Arbeit und Alter GmbH | GERMANY | |
Vernon | FRANCE | |
VHPM | NETHERLANDS | |
Via Pierre 1 | FRANCE | |
Vierzehnte FraMü Beteiligungs GmbH | GERMANY | |
Villa La Pagliaia S.r.l. | ITALY | |
Vintage Insurance Company | CALIFORNIA | |
VIP | FRANCE | |
visionapp GmbH | GERMANY | |
W Finance | FRANCE | |
W Finance Assurances | FRANCE | |
W9 Atrium SARL | FRANCE | |
W9 Bercy SARL | FRANCE | |
Wall Street Technology Managers | NEW YORK | |
Wall Street Technology Partners L.P. | NEW YORK | |
Wasserstein Perella & Co. Deutschland GmbH | FRANCE | |
Wasserstein Perella & Co. Holdings Inc. | UNITED KINGDOM | |
Wasserstein Perella & Co. Inc. (Delaware) | DELAWARE | |
Wasserstein Perella & Co. Japan Ltd. | JAPAN | |
Wasserstein Perella & Co. Limited | UNITED KINGDOM |
Exhibit 8.1 Fiscal year 2005
Wasserstein Perella & Co. Pacific Inc. | DELAWARE | |
Wasserstein Perella (France) SA | FRANCE | |
Wasserstein Perella Group Holdings LLC | DELAWARE | |
WATTINVEST C | FRANCE | |
WebTek Software Private Limited | INDIA | |
Wessex Holdings Inc | NEW YORK | |
West Nominees Limited | UNITED KINGDOM | |
Westbourne Properties Ltd | UNITED KINGDOM | |
Wilhelm Reuschel GmbH | GERMANY | |
Willemsbruggen | NETHERLANDS | |
Wm. H McGee & Co. (Bermuda) Ltd. | BERMUDA | |
Wm. H McGee & Co. Inc. | NEW YORK | |
Wm. H McGee & Co. of Puerto Rico Inc. | PUERTO RICO | |
Wm. H McGee Services Inc. | NEW YORK | |
World Access ASIA (PTE) Ltd. | SINGAPORE | |
World Access Canada Inc. | CANADA | |
World Access Europe LTD. | UNITED KINGDOM | |
World Access Healthcare Services Inc. | FLORIDA | |
World Access Inc. | VIRGINIA | |
World Access Service Corp. | VIRGINIA | |
WP Bridge Finance Inc. | DELAWARE | |
WP Plan Management Partners Inc. | DELAWARE | |
WP Services Inc. | DELAWARE | |
Yarra Finance Limited | UNITED KINGDOM | |
Zehnte SIB Beteiligungs-Aktiengesellschaft | GERMANY | |
Zenon Beteiligungs-GmbH | GERMANY | |
Zgar | NETHERLANDS | |
Zweiunddreißigste DRESIB Beteiligungs-Gesellschaft mbH | GERMANY | |
Zwölfte SIB Beteiligungs-Aktiengesellschaft | GERMANY | |
Zwolsche Algemeene Europa B.V. | NETHERLANDS |