EXHIBIT 8.1
The particulars of the Company’s subsidiaries as at December 31, 2007 are set forth below:
Attributable | ||||||||||
equity interests | ||||||||||
Name of company | Jurisdiction | Direct | Indirect | |||||||
Guangxi Yuchai Machinery Company Limited | People’s Republic of China (PRC) | — | 76.4 | % | ||||||
Guangxi Yulin Yuchai Accessories Manufacturing Company Limited (formerly known as Guangxi Yulin Yuchai Machinery Spare Parts Manufacturing Company Limited) | PRC | — | 74.2 | % | ||||||
Yuchai Express Guarantee Co. Ltd | PRC | — | 58.8 | % | ||||||
Yuchai Machinery Monopoly Company Limited | PRC | — | 54.9 | % | ||||||
Hangzhou Yuchai Machinery Monopoly Company Limited | PRC | — | 54.9 | % | ||||||
Nanchang Yuchai Marketing Company Limited (formerly known as Nanchang Yuchai Machinery Monopoly Company Limited) | PRC | — | 54.9 | % | ||||||
Xiamen Yuchai Machinery Monopoly Company Ltd | PRC | — | 54.9 | % | ||||||
Xiamen Yuchai Diesel Engines Co., Limited | PRC | — | 76.4 | % | ||||||
Wulumuqi Yuchai Machinery Monopoly Company Limited | PRC | — | 54.9 | % | ||||||
Guangzhou Yuchai Machinery Monopoly Company Limited | PRC | — | 28.0 | %* | ||||||
Chengdu Yuchai Marketing Company Limited (formerly known as Chengdu Yuchai Machinery Monopoly Company Limited) | PRC | — | 54.9 | % |
Attributable | ||||||||||
equity interests | ||||||||||
Name of company | Jurisdiction | Direct | Indirect | |||||||
Nanjing Yuchai Marketing Company Limited (formerly known as Nanjing Yuchai Machinery Monopoly Company Limited) | PRC | — | 54.9 | % | ||||||
Xian Yuchai Machinery Monopoly Company Limited | PRC | — | 54.9 | % | ||||||
Hefei Yuchai Machinery Monopoly Company Limited | PRC | — | 54.9 | % | ||||||
Shijiazhuang Yuchai Machinery Monopoly Company Limited | PRC | — | 54.9 | % | ||||||
Changsha Yuchai Marketing Company Limited (formerly known as Changsha Yuchai Machinery Monopoly Company Limited) | PRC | — | 54.9 | % | ||||||
Jinan Yuchai Machinery Monopoly Company Limited | PRC | — | 54.9 | % | ||||||
Chongqing Yuchai Machinery Monopoly Company Limited | PRC | — | 43.9 | %* | ||||||
Wuhan Yuchai Marketing Company Limited (formerly known as Wuhan Yuchai Machinery Monopoly Company Limited) | PRC | — | 54.9 | % | ||||||
Kunming Yuchai Marketing Company Limited (formerly known as Kunming Yuchai Machinery Monopoly Company Limited) | PRC | — | 54.9 | % |
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Attributable | ||||||||||
equity interests | ||||||||||
Name of company | Jurisdiction | Direct | Indirect | |||||||
Shenyang Yuchai Marketing Company Limited (formerly known as Shenyang Yuchai Machinery Monopoly Company Limited) | PRC | — | 54.9 | % | ||||||
Lanzhou Yuchai Marketing Company Limited (formerly known as Lanzhou Yuchai Machinery Monopoly Company Limited) | PRC | — | 54.9 | % | ||||||
Beijing Jingduo Yuchai Trade Company Limited | PRC | — | 54.9 | % | ||||||
Baotou Yuchai Machinery Monopoly Company Limited | PRC | — | 54.9 | % | ||||||
Taiyuan Yuchai Machinery Monopoly Company Limited | PRC | — | 54.9 | % | ||||||
Guiyang Yuchai Machinery Monopoly Company Limited | PRC | — | 54.9 | % | ||||||
Zhengzhou Yuchai Marketing Company Limited (formerly known as Zhengzhou Yuchai Machinery Monopoly Company Limited) | PRC | 54.9 | % | |||||||
Hainan Yuchai Marketing Company Limited | PRC | 54.9 | % | |||||||
Harbin Yuchai Marketing Company Limited | PRC | 54.9 | % | |||||||
Guangxi Yuchai Automobile Spare Parts Manufacturing Company Limited | PRC | 14.8 | %* | |||||||
Grace Star Services Ltd. | British Virgin Islands (“BVI”) | 100.0 | % | |||||||
Venture Delta Limited | BVI | — | 100.0 | % | ||||||
Venture Lewis Limited | Mauritius | 100 | % | |||||||
Hong Leong Technology Systems (BVI) Ltd. | BVI | 100.0 | % | |||||||
Cathay Diesel Holdings Ltd. | Cayman Islands | 100.0 | % | — | ||||||
Goldman Sachs Guangxi Holdings (BVI) Ltd. | BVI | 100.0 | % | — | ||||||
Tsang & Ong Nominees (BVI) Ltd. | BVI | 100.0 | % | — | ||||||
Youngstar Holdings Limited | BVI | 100.0 | % | — | ||||||
Earnest Assets Limited | BVI | 100.0 | % | — | ||||||
Spearhead Limited (now known as China Xinfei Appliances Limited) | Bermuda | 100.0 | % | — | ||||||
Constellation Star Holdings Limited (formerly known as Rich Pioneer Investments Limited) | BVI | 100.0 | % | — |
* | It is a subsidiary that is controlled by the Company. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. |
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