Exhibit 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The following is a list of ArcelorMittal’s significant operating subsidiaries as of December 31, 2020, each wholly- or majority-owned directly or indirectly through intermediate holding companies
Name of Subsidiary | Abbreviation | Country | |||||||||||||||
NAFTA | |||||||||||||||||
ArcelorMittal Dofasco G.P. | ArcelorMittal Dofasco | Canada | |||||||||||||||
ArcelorMittal México S.A. de C.V. | ArcelorMittal Mexico | Mexico | |||||||||||||||
ArcelorMittal USA LLC1 | ArcelorMittal USA | USA | |||||||||||||||
ArcelorMittal Long Products Canada G.P. | ArcelorMittal Long Products Canada | Canada | |||||||||||||||
Brazil and neighboring countries ("Brazil") | |||||||||||||||||
ArcelorMittal Brasil S.A. | ArcelorMittal Brasil | Brazil | |||||||||||||||
Acindar Industria Argentina de Aceros S.A. | Acindar | Argentina | |||||||||||||||
Europe | |||||||||||||||||
ArcelorMittal France S.A.S. | ArcelorMittal France | France | |||||||||||||||
ArcelorMittal Belgium N.V. | ArcelorMittal Belgium | Belgium | |||||||||||||||
ArcelorMittal España S.A. | ArcelorMittal España | Spain | |||||||||||||||
ArcelorMittal Flat Carbon Europe S.A. | AMFCE | Luxembourg | |||||||||||||||
ArcelorMittal Poland S.A. | ArcelorMittal Poland | Poland | |||||||||||||||
ArcelorMittal Eisenhüttenstadt GmbH | ArcelorMittal Eisenhüttenstadt | Germany | |||||||||||||||
ArcelorMittal Bremen GmbH | ArcelorMittal Bremen | Germany | |||||||||||||||
ArcelorMittal Méditerranée S.A.S. | ArcelorMittal Méditerranée | France | |||||||||||||||
ArcelorMittal Belval & Differdange S.A. | ArcelorMittal Belval & Differdange | Luxembourg | |||||||||||||||
ArcelorMittal Hamburg GmbH | ArcelorMittal Hamburg | Germany | |||||||||||||||
ArcelorMittal Duisburg GmbH | ArcelorMittal Duisburg | Germany | |||||||||||||||
ArcelorMittal International Luxembourg S.A. | ArcelorMittal International Luxembourg | Luxembourg | |||||||||||||||
ArcelorMittal Italia S.p.A.2 | ArcelorMittal Italia | Italy | |||||||||||||||
Africa and Commonwealth of Independent States ("ACIS") | |||||||||||||||||
ArcelorMittal South Africa Ltd. | ArcelorMittal South Africa | South Africa | |||||||||||||||
JSC ArcelorMittal Temirtau | ArcelorMittal Temirtau | Kazakhstan | |||||||||||||||
PJSC ArcelorMittal Kryvyi Rih | ArcelorMittal Kryvyi Rih | Ukraine | |||||||||||||||
Mining | |||||||||||||||||
ArcelorMittal Mining Canada G.P. and ArcelorMittal Infrastructure Canada G.P. | ArcelorMittal Mines and Infrastructure Canada ("AMMC") | Canada | |||||||||||||||
ArcelorMittal Liberia Ltd | ArcelorMittal Liberia | Liberia | |||||||||||||||
JSC ArcelorMittal Temirtau | ArcelorMittal Temirtau | Kazakhstan | |||||||||||||||
PJSC ArcelorMittal Kryvyi Rih | ArcelorMittal Kryvyi Rih | Ukraine | |||||||||||||||
1. On December 9, 2020, the Company completed the sale of ArcelorMittal USA. See "—Key transactions and events in 2020" and note 2.3.1 to the consolidated financial statements.
2. On December 10, 2020, the Company signed a binding agreement with Invitalia, an Italian state-owned company, to form a public-private partnership between the parties. As a result, the carrying amount of the assets and liabilities of ArcelorMittal Italia was classified as held for sale at December 31, 2020 and will be accounted for under the equity method upon closing of the first investment (expected in the first quarter of 2021). See "Introduction—Key transactions and events in 2020" and note 2.3.2 for further information.