Exhibit 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
Percentage | ||||||
Interest/ | ||||||
Name | Country of Incorporation | Voting Power | ||||
Pearson Education Inc. | United States | 100 | % | |||
Pearson Education Ltd | England and Wales | 100 | % | |||
NCS Pearson Inc. | United States | 100 | % | |||
Pearson Longman Inc. | United States | 100 | % | |||
Pearson Education Holdings Inc. | United States | 100 | % | |||
PN Holdings Inc. | United States | 100 | % | |||
The Financial Times Limited | England and Wales | 100 | % | |||
Financial Times Business Ltd | England and Wales | 100 | % | |||
FT Knowledge (Holdings) Inc. | United States | 100 | % | |||
Interactive Data Corporation | United States | 62 | % | |||
Les Echos SA | France | 100 | % | |||
Penguin Group (USA) Inc. | United States | 100 | % | |||
The Penguin Publishing Co Ltd | England and Wales | 100 | % | |||
Dorling Kindersley Holdings Ltd | England and Wales | 100 | % | |||
Pearson Inc. | United States | 100 | % | |||
Pearson Holdings Inc. | United States | 100 | % | |||
Pearson Overseas Holdings Ltd | England and Wales | 100 | % | |||
Pearson International Finance Ltd | England and Wales | 100 | % | |||
Pearson Dollar Finance plc | England and Wales | 100 | % | |||
Pearson Capital Company LLC | United States | 100 | % | |||
Pearson Finance Partnership (Bermuda) | Bermuda | 100 | % | |||
Testchange Ltd | England and Wales | 100 | % | |||
Pearson Netherlands BV | Netherlands | 100 | % | |||
Pearson Loan Finance Unlimited | England and Wales | 100 | % | |||
Pearson Luxembourg Holdings Ltd | England and Wales | 100 | % | |||
Pearson Luxembourg Holdings Sarl | Luxembourg | 100 | % | |||
Pearson Luxembourg Holdings No. 2 Ltd | Luxembourg | 100 | % | |||
Pearson Luxembourg No. 1 and Pearson Luxembourg No. 2 SeNC | Luxembourg | 100 | % | |||
Blue Wharf Ltd | England and Wales | 100 | % | |||
Themescene Ltd | England and Wales | 100 | % | |||
Pearson Investments BV | Netherlands | 100 | % | |||
Pearson DBC Holdings Inc. | United States | 100 | % | |||
Rycade Capital Corporation | United States | 100 | % | |||
Data Broadcasting Corporation | British Virgin Islands | 62 | % | |||