Exhibit 21

1. Carey Agri International Poland Sp. z o.o., a limited liability company organized under the laws of Poland.

2. Multi Trade Company Sp. z o.o., a limited liability company organized under the laws of Poland.

3. Piwnica Wybornych Win Sp. z o.o., a limited liability company organized under the laws of Poland.

4. Polskie Hurtownie Alkoholi Sp. z o.o., a limited liability company organized under the laws of Poland.

5. Astor Sp. z o.o., a limited liability company organized under the laws of Poland.

6. Damianex S.A., a corporation formed under the laws of Poland.

7. Agis S.A., a corporation formed under the laws of Poland.

8. Onufry S.A., a corporation formed under the laws of Poland.

9. Dako Galant Sp. z o.o., a limited liability company organized under the laws of Poland.

10. Panta Hurt Sp z o.o., a limited liability company organized under the laws of Poland.

11. Multi-Ex S.A., a corporation formed under the laws of Poland.

12. Miro Sp z o.o., a limited liability company organized under the laws of Poland.

13. Saol Sp z o.o., a limited liability company organized under the laws of Poland.

14. Polnis Sp z o.o., a limited liability company organized under the laws of Poland.

15. Fine Wines and Spirits, Sp z o.o., a limited liability company organized under the laws of Poland.

16. Imperial Sp z o.o., a limited liability company organized under the laws of Poland.

17. Delikates Sp z o.o., a limited liability company organized under the laws of Poland.

18. Krokus Sp z o.o., a limited liability company organized under the laws of Poland.

19. Bols Sp z o.o., a limited liability company organized under the laws of Poland.

20. Polmos Bialystok S.A., a corporation formed under the laws of Poland.

21. Bols Hungary, Kft, a limited liability company organized under the laws of Hungary.

22. Classic Sp z o.o., a limited liability company organized under the laws of Poland.

23. PHS Sp. z o.o., a limited liability company organized under the laws of Poland.

24. Copecresto Enterprises Limited, a limited liability company organized under the laws of Cyprus.

25. OOO Parliament Production, a limited liability company organized under the laws of the Russian Federation.

26. OOO Parliament Distribution, a limited liability company organized under the laws of the Russian Federation.

27. Lugano Holding Limited, a limited liability company organized under the laws of Cyprus.

28. ISF GmbH, a limited liability company organized under the laws of Germany.

29. Peulla Enterprises Limited, a limited liability company organized under the laws of Cyprus.

30. WHL Holdings Limited, a limited liability company organized under the laws of Cyprus.

31. Dancraig Wine & Spirits Trading Limited, a limited liability company organized under the laws of the Isle of Man.

32. Global Wine & Spirit Holdings Limited, a limited liability company organized under the laws of Cyprus.

33. Tisifoni Wines & Spirits Limited, a limited liability company organized under the laws of Cyprus.

34. OOO Whitehall-Center, a limited liability company organized under the laws of the Russian federation.

35. OOO WH Import Company, a limited liability company organized under the laws of the Russian Federation.

36. OOO Whitehall Severo-Zapad, a limited liability company organized under the laws of the Russian Federation.

37. OOO Whitehall-Saint-Petersburg, a limited liability company organized under the laws of the Russian Federation.

38. OOO Whitehall-Siberia, a limited liability company organized under the laws of the Russian Federation.

39. OOO WH Rostov-na-Donu, a limited liability company organized under the laws of the Russian Federation.

40. Botapol Holding B.V., a limited liability company organized under the laws of the Netherlands.

41. Bravo Premium LLC, a limited liability company organized under the laws of the Russian Federation.

42. CEDC Finance Corporation, LLC, a limited liability company organized under the laws of the State of Delaware in the United States.

43. CEDC Finance Corporation International, Inc., a corporation organized under the laws of the State of Delaware in the United States.

44. Jelegat Holdings Limited, a limited liability company organized under the laws of Cyprus.

45. JSC “Distillery Topaz,” a closed joint stock company organized under the laws of the Russian Federation.

46. JSC “Russian Alcohol Group,” a closed joint stock company organized under the laws of the Russian Federation.

47. Latchey Limited, a limited liability company organized under the laws of Cyprus.

48. Limited Liability Company “The Trading House Russian Alcohol,” a limited liability company organized under the laws of the Russian Federation.

49. Lion/Rally Cayman 6, a company organized under the laws of the Cayman Islands.

50. Lion/Rally Lux 1 S.A., a closed joint stock company organized under the laws of the Netherlands.

51. Lion/Rally Lux 2 Sarl, a limited liability company organized under the laws of the Netherlands.

52. Lion/Rally Lux 3 Sarl, a limited liability company organized under the laws of the Netherlands.

53. Mid-Russian Distilleries, a corporation organized under the laws of the Russian Federation.

54. OOO “First Tula Distillery,” a limited liability company organized under the laws of the Russian Federation.

55. OOO “Glavspirttirest,” a limited liability company organized under the laws of the Russian Federation.

56. Pasalba Ltd., a limited liability company organized under the laws of Cyprus.

57. Premium Distributors Sp. z o.o., a limited liability company organized under the laws of Poland.

58. ZAO “Sibirskiy LVZ,” a closed joint stock company organized under the laws of the Russian Federation.