Exhibit No. 8.1

PROCESSO DE CONSOLIDAÇÃO [BRGAAP E USGAAP]

100%BRASKEM 11.27% ALCLOR25% PETROBRAS CINAL13.52% EUROPE LIMITEDCOPESUL 15.63% 100%100%DETEN27.30% FENOL33.33% PIFCOBEAR METANOR 34.34% NITROCLOR 38.80% 100%100%PETROCOQUE 35% PNBVPETROBRAS TRIUNFO 59.92% FINANCEPETROQ UNIÃO 17.44% 50%RIO POLÍMEROS 16.67% 99%FCC 100%99% PETROQUISAPETRORIO CARLOTA 99.99% 32.50%EG3 RED 99.90%67.50%99.61% 98.88% P5283 DOWNSTREAMEG3EG3 ASFALTOS PARTICIP

25% 100%69.99% 99.99% PETROBRAS MADEGAS TRANSPETROREFAP ENIGÉRIA 100% 99.99%99.99% BRASPETRO FICLA PAMPA NIGÉRIA 100%99.97% 100%95% PETROBRAS PETROBRAS PETROBRAS TALVISA ENERGIAKASAKHSTANCOLÔMBIA

100% 100% 58.62% 98.20% PETROBRAS PETROBRAS PECOM PECOM VENEZUELAPARTIC SLENERGIA R97.83%99.97% 100% 39.67% PETROBRAS PETROLEIRA PEREZ BRPAI TRINDADCOMPANC

99.99%99.99% 100% BRASPETRO PETROBRAS BOCANGOLA OARGENTINA PAR (SUCURSAL)49% 100% 100%98% BRASPETRO SANTA FEPETROGASBOL COLÔMBIA B100% 99.60%99.99%51%99.60% PETROBRAS PETROBRAS EMP BOLIVIANA DE EMPRESA BOLIVIANA PEBIS BAHAMASBOLÍVIA PEBREFINACION — EBR DE DSITRIBUICION EBD 100%99.60%34% PIBBV RSAN MARCOSTRANSIERRA HOLANDA

99.90% AGASPETROBAHIAGÁS 41.50% TNG PARTICIPAÇÕES 50% 100% DATAFLUXCEBGÁS 32% 100%51%GTB11% E-PETROTBGGASPISA 37.25% S100%CIA MARANHENSE 32% TNS                      Nova GOIAGÁS 28.17% Transportadora do TSB25% SudesteMSGÁS49% 99.74%RONGÁS 41.50% 99.99%PROCUREMENTALGÁS41.50% BRASOILSCGÁS41% 99.99%CEGÁS41.50% 50.00% IBIRITERMO                      CATLEIA OIL SULGÁS49% 20.00% TERMOSERGIPE S/ACOMPANYPBGÁS41.50% 29.00% TERMOBAHIA99.99% 34%COMPAGÁS 24.50% 10.00% U.T.E. NOTE FLUMCOPERGÁS 41.50% ALLIANCEMEGA 43.00% TERMORIOPOTIGÁS 41.50% 30.00% TERMOAÇU S/A99.99%EMSERGÁS 41.50% 50.00% GNL DO NORDESTE BRASOIL BOLÍVIA

20.00% FAFEN ENERGIA S/A 44.99% TERMOCORUMBA 20.00% UEG ARAUCARIA LTDA 25.00% TERMOGAÚCHA USINA