Exhibit 8.1

List of Subsidiaries

Name	Jurisdiction
Prime BHN Luxembourg S.àr.l.,	Luxembourg
Seba S.r.l.	Italy
Nova S.r.l.	Italy
Delfin S.r.l.	Italy
SIM S.r.l.	Italy
Dieci Real Estate S.r.l.	Italy
ELLEGI S.r.l.	Italy
G.S.I. S.r.l.	Italy
Magfin S.r.l.	Italy