Exhibit 8.1 Fiscal year 2007

        Subsidiary                 Jurisdiction        

4274563 Canada Inc., Toronto	CANADA
75 WALL STREET ADVISERS, Delaware	UNITED STATES
A. Diffusion, Paris La Défense	FRANCE
A.D.I.C., Colombia	COLOMBIA
AAAM S.A., Paris	FRANCE
AB Servicios Selecta Espana S.L., Madrid	SPAIN
ACMAR, Casablanca	MOROCCO
ACM-Compagnie Mercur Aktiengesellschaft, Bremen	GERMANY
ACP GmbH & Co. Beteiligungen KG II, München	GERMANY
ACP GmbH & Co. Beteiligungen KG, München	GERMANY
ACP Vermögensverwaltung GmbH & Co. KG Nr. 1, München	GERMANY
ACP Vermögensverwaltung GmbH & Co. KG Nr. 4, München	GERMANY
ACP Vermögensverwaltung GmbH & Co. KG Nr. 4a, München	GERMANY
ACP Vermögensverwaltung GmbH & Co. KG Nr. 4b, München	GERMANY
ACP Vermögensverwaltung GmbH & Co. KG Nr. 4c, München	GERMANY
ACP Vermögensverwaltung GmbH & Co. KG Nr. 4d, München	GERMANY
ACP Vermögensverwaltung GmbH & Co. KG Nr. 4e, München	GERMANY
Acropole Monde A	FRANCE
Actio France	FRANCE
ACTIP 3	FRANCE
ACTIP 5	FRANCE
ADEUS Aktienregister-Service-GmbH, Frankfurt am Main	GERMANY
Advisa Zürich AG, Zürich	SWITZERLAND
Advisors IG, LLC, Hollywood, FL	UNITED STATES
Aequitas GmbH Allianz Equity—Alternative Strategies, München	GERMANY
Aero-Fonte S.r.l, Catania	ITALY
AFA, Paris	FRANCE
AFC Assecuranz- und Finanzvermittlungs-Contor GmbH, Münster	GERMANY
AGF 2X, Paris	FRANCE
AGF Actions	FRANCE
AGF Actions Euro Val	FRANCE
AGF Actions Internat	FRANCE
AGF Actions Mid Cap	FRANCE
AGF ACTIONS ZONE EURO L	FRANCE
AGF AFRIQUE Holding, Paris	FRANCE
AGF AFRIQUE S.A., Paris	COTE D’IVOIRE
AGF Air France IFC	FRANCE
AGF Allianz South America Ltda., Sao Paulo	BRAZIL
AGF Ameriques D	FRANCE
AGF Ameriques USD	FRANCE
AGF Ammonité	FRANCE
AGF Asac Actions	FRANCE
AGF Asac Dynamisme	FRANCE
AGF Asac France 1	FRANCE
AGF ASCENSION 2011 L	FRANCE
AGF Asia , Singapore	SINGAPORE
AGF Asset Management S.A., Paris	FRANCE
AGF Assurfinance, Paris	FRANCE
AGF Balanced	BELGIUM
AGF Benelux S.A., Luxembourg	LUXEMBOURG
AGF Benin Health Assurances, Cotonou	BENIN
AGF Biplus	FRANCE
AGF BIPLUS 2 L	FRANCE
AGF Boïeldieu, Paris	FRANCE

Exhibit 8.1 Fiscal year 2007

AGF Brasil Seguros S.A., Sao Paulo	BRAZIL
AGF Burkina Health Assurances, Ouagadougou	BURKINA FASO
AGF Cameroun Health Assurances, Douala	CAMEROON
AGF CAP FRANCE D	FRANCE
AGF Capital Investissement	FRANCE
AGF Capital Investissement 2	FRANCE
AGF Centrafrique S.A., Bangui	CENTRAL AFRICAN REPUBLIC
AGF Côte d’Ivoire Health Assurances, Abidjan	COTE D’IVOIRE
AGF CREATIONS1	FRANCE
AGF CREATIONS2	FRANCE
AGF Croissance Europe	FRANCE
AGF Destinations 201	FRANCE
AGF do Brasil Ltda., Sao Paulo	BRAZIL
AGF Dynamic	BELGIUM
AGF Dynamisme	FRANCE
AGF EFFICIO	FRANCE
AGF Efficio Confort	FRANCE
AGF EFFICIO PLUS	FRANCE
AGF Emprunts d’Etat	FRANCE
AGF Energie	FRANCE
AGF Epargne Action	FRANCE
AGF Equilibre	FRANCE
AGF Eureco	FRANCE
AGF Euribor Plus	FRANCE
AGF Euro Actions C et D	FRANCE
AGF Euro Gagnant	FRANCE
AGF Euro Inflation L	FRANCE
AGF Euro Oblig Plus	FRANCE
AGF Euro Obligisr	FRANCE
AGF Euro Tactique	FRANCE
AGF Euroland	FRANCE
AGF Europe Convertible	FRANCE
AGF Europe Obligations	FRANCE
AGF FIF Inst. Multimercado FI	BRAZIL
AGF FIF Inst. Plus FI	BRAZIL
AGF Foncier	FRANCE
AGF Forex Quant	FRANCE
AGF Graduello	FRANCE
AGF Haut Rendement	FRANCE
AGF Holding, Paris	FRANCE
AGF Holdings (UK) Limited, Guildford	UNITED KINGDOM
AGF Horizon 2010-11	FRANCE
AGF Horizon 2012-13	FRANCE
AGF Horizon 2014-15	FRANCE
AGF Horizon 2016-17	FRANCE
AGF Horizon 2018-20	FRANCE
AGF Horizon 2021-23	FRANCE
AGF Horizon 2024-26	FRANCE
AGF Horizon 2027-29	FRANCE
AGF Horizon 2030-32	FRANCE
AGF Horizon 2033-35	FRANCE
AGf Horizon 2036-38	FRANCE
AGF Horizon 2039-41	FRANCE
AGF Horizon LG Terme	FRANCE
AGF HOSPITAL EURO L	FRANCE
AGF Hospitalier International L	FRANCE
AGF Hospitaliers Monde	FRANCE
AGF Immobilier S.N.C., Paris	FRANCE
AGF Imo Actions	FRANCE
AGF Indice Euroland	FRANCE

Exhibit 8.1 Fiscal year 2007

AGF Indices USA	FRANCE
AGF Informatique G.I.E., Paris la Défense	FRANCE
AGF Insurance Limited, Guildford	UNITED KINGDOM
AGF Inter Oblig	FRANCE
AGF Interfonds	FRANCE
AGF International, Paris	FRANCE
AGF Inversiones, S.A., Buenos Aires	ARGENTINA
AGF INVEST	FRANCE
AGF Invest Euro L	FRANCE
AGF Japon	FRANCE
AGF Long Terme	FRANCE
AGF Madagascar Health Assurances, Antananarivo	MADAGASCAR
AGF MADAGASCAR S.A., Antananarivo	MADAGASCAR
AGF Madagascar Vie, Antananarivo	MADAGASCAR
AGF Mali Health Assurances, Bamako	MALI
AGF Marches Emergents	FRANCE
AGF Matieres Premier	FRANCE
AGF Multi Croissance	FRANCE
AGF Multi Defensif	FRANCE
AGF Multi Harmonie	FRANCE
AGF Oblig Convertibles	FRANCE
AGF Oblig CT Terme	FRANCE
AGF Oblig Européennes	FRANCE
AGF Octoplus	FRANCE
AGF Octoplus II	FRANCE
AGF Octoplus III	FRANCE
AGF Opéra	FRANCE
AGF Opportunities	FRANCE
AGF Optomax 2	FRANCE
AGF Optomax L	FRANCE
AGF Pension Trustees, Guildford	UNITED KINGDOM
AGF Private Banking S.A., Paris	FRANCE
AGF Private Equity FCPR	FRANCE
AGF Private Equity S.A., Paris	FRANCE
AGF Prudence	FRANCE
AGF RAS Holding BV, Amsterdam	NETHERLANDS
AGF RENDEMENT LT R	FRANCE
AGF RENDEMENT REEL L	FRANCE
AGF Richelieu, Paris	FRANCE
AGF Saint Marc CL	FRANCE
AGF Saude S.A., Sao Paulo	BRAZIL
AGF Scalinvest	FRANCE
AGF Secteur Immobilier	FRANCE
AGF Senegal Vie S.A., Dakar	SENEGAL
AGF Senegal Health Assurances, Dakar	SENEGAL
AGF Senegal IARD S.A., Dakar	SENEGAL
AGF Serenite	FRANCE
AGF Tactique Alpha I	FRANCE
AGF Togo Health Assurances, Lome	TOGO
AGF TRIPLUS LH	FRANCE
AGF UK	FRANCE
AGF USA USA	FRANCE
AGF VALEUR DURABLES L	FRANCE
AGF Vita 4	FRANCE
AGF Vita Plus	FRANCE
AGF Voltissimo	FRANCE
AGFimo	FRANCE
AGI Investment AG, Frankfurt a.M.	GERMANY
Agora Courtage, Boulogne	FRANCE
AGT, Lome	TOGO

Exhibit 8.1 Fiscal year 2007

AHFP Capital SARL, Geneva	SWITZERLAND
Ajax Insurance Holdings Limited, Guildford	UNITED KINGDOM
Aktive Rück ARV Allianz Suisse	SWITZERLAND
Alba Allgemeine Versicherungs-Gesellschaft, Basel	SWITZERLAND
Alchemy Capital PLC, Dublin	IRELAND
Aleppa Funding I Llc, Delaware	UNITED STATES
Aleppa Funding II Llc, Delaware	UNITED STATES
Alexandria Capital PLC, Dublin	IRELAND
Alfa Trade Corporation spol s.r.o., Prag	CZECH REPUBLIC
Alida Grundstücksgesellschaft mbH & Co. KG, Hamburg	GERMANY
Alida Grundstücksverwaltung GmbH, Hamburg	GERMANY
All Net GmbH, Stuttgart	GERMANY
Allianz Australian Claims Services Limited, Sydney	AUSTRALIA
Allianz (UK) Limited, Guildford	UNITED KINGDOM
Allianz AADB Fonds	GERMANY
Allianz ABS Fonds	GERMANY
Allianz AKR Fonds	GERMANY
Allianz Alp Sp. z oo, Warschau	POLAND
Allianz Alternative Asset Management U.S. L.P., New York	UNITED STATES
Allianz Alternative Asset Management US Holding Inc., New York	UNITED STATES
Allianz Alternative Assets Holding GmbH, München	GERMANY
Allianz America Latina S.C. Ltda., Rio de Janeiro	BRAZIL
Allianz Argentina Compania de Seguros Generales S.A., Buenos Aires	ARGENTINA
Allianz Asset Management, správcovská spol,a.s., Bratislava	SLOVAKIA (Slovak Republic)
Allianz Asset Management, Zürich	SWITZERLAND
Allianz Australia Workers Compensation (Victoria) Limited, Melbourne	AUSTRALIA
Allianz Australia Advantage Ltd., Sydney	AUSTRALIA
Allianz Australia Employee Share Plan Pty Ltd., Sydney	AUSTRALIA
Allianz Australia Insurance Limited, Sydney	AUSTRALIA
Allianz Australia Limited, Sydney	AUSTRALIA
Allianz Australia Services (No. 2) Pty Ltd, Sydney	AUSTRALIA
Allianz Australia Services Pty Limited, Sydney	AUSTRALIA
Allianz Australia Workers Compensation (NSW) Limited, Sydney	AUSTRALIA
Allianz Australia Workers Compensation (SA) Limited, Adelaide	AUSTRALIA
Allianz Autowelt GmbH, München	GERMANY
Allianz Aviation Agency, Burbank	UNITED STATES
Allianz AVM Fonds	GERMANY
Allianz AVR-Fonds	GERMANY
Allianz AZL Vermögensverwaltung GmbH & Co. KG, München	GERMANY
Allianz BADB Fonds	GERMANY
Allianz Bank Financial Advisors S.p.A., Mailand	ITALY
Allianz Bank Zrt., Budapest	HUNGARY
Allianz Belgium Insurance S.A., Brüssel	BELGIUM
Allianz Beratungs- und Vertriebs-AG, München	GERMANY
Allianz Beteiligungs Management GmbH, München	GERMANY
Allianz Biznes Sp. z o.o., Warschau	POLAND
Allianz Bulgaria Holding Company Ltd., Sofia	BULGARIA
Allianz Bulgaria Insurance and Reinsurance Company Ltd., Sofia	BULGARIA
Allianz Bulgaria Life Insurance Company Ltd., Sofia	BULGARIA
Allianz Bulgaria Pension Assurance Company Ltd., Sofia	BULGARIA
Allianz business services, s.r.o., Bratislava	SLOVAKIA (Slovak Republic)
Allianz Capital Partners GmbH, München	GERMANY
Allianz Capital Partners Verwaltungs GmbH, München	GERMANY
Allianz Cash Pool II, LLC	UNITED STATES
Allianz Cash Pool LLC, Delaware	UNITED STATES
Allianz CenterManagement GmbH, Stuttgart	GERMANY
Allianz China Life Insurance Co. Ltd., Shanghai	CHINA
Allianz Climate Solutions GmbH, München	GERMANY

Exhibit 8.1 Fiscal year 2007

Allianz Compagnia Italiana Finanziamenti 2 S.p.A., Mailand	ITALY
Allianz Compagnia Italiana Finanziamenti S.p.A., Mailand	ITALY
Allianz CompanÍa de Seguros y Reaseguros S.A., Madrid	SPAIN
Allianz Cornhill Information Services Private Ltd., Trivandrum	INDIA
Allianz Corporate Ireland Insurance p.l.c., Dublin	IRELAND
Allianz Croiss II	FRANCE
Allianz Croiss III	FRANCE
Allianz Croissance	FRANCE
Allianz Deutschland AG, München	GERMANY
Allianz Direct New Europe Sp. z o.o., Warsaw	POLAND
Allianz Direct, s.r.o., Prague	CZECH REPUBLIC
Allianz dit Strategiefonds Balance	GERMANY
Allianz dit Strategiefonds Stabilität	GERMANY
Allianz dit Strategiefonds Wachstum	GERMANY
Allianz dit Strategiefonds Wachstum Plus	GERMANY
Allianz Dresdner Asset Management Hellas S.A., Athen	GREECE
Allianz Dresdner Bauspar AG, Bad Vilbel	GERMANY
Allianz Dresdner Mutual Funds Management Hellas S.A., Athen	GREECE
Allianz EDUKACJA S.A., Bialobrzegi	POLAND
Allianz Egypt Insurance Company S.A.E., Cairo	EGYPT
Allianz Egypt Life Company S.A.E., Cairo	EGYPT
Allianz Elementar Lebensversicherungs-Aktiengesellschaft, Wien	AUSTRIA
Allianz Elementar Versicherungs-Aktiengesellschaft, Wien	AUSTRIA
Allianz Engineering Services Limited, Guildford	UNITED KINGDOM
Allianz Equity Investments Ltd., Guildford	UNITED KINGDOM
ALLIANZ EUR.PENS.INV.-BALANCED	LUXEMBOURG
ALLIANZ EUR.PENS.INV.-DYNAMIC	LUXEMBOURG
Allianz Europe B.V., Amsterdam	NETHERLANDS
Allianz Europe Ltd., Amsterdam	NETHERLANDS
Allianz FADB Fonds	GERMANY
Allianz Finance B.V., Amsterdam	NETHERLANDS
Allianz Finance Corporation, Westport	UNITED STATES
Allianz Finance II B.V., Amsterdam	NETHERLANDS
Allianz Finance II Luxembourg S.A., Luxembourg	LUXEMBOURG
Allianz Finance III B.V., Amsterdam	NETHERLANDS
Allianz Finance III Luxembourg S.A., Luxembourg	LUXEMBOURG
Allianz Finance Management P/L, Sydney	AUSTRALIA
Allianz Financial Services S.A., Athen	GREECE
Allianz Finanzbeteiligungs GmbH, München	GERMANY
Allianz Fire and Marine Insurance Japan Ltd., Tokyo	JAPAN
Allianz Fonds APKE	GERMANY
Allianz General Insurance Malaysia Berhad p.l.c., Kuala Lumpur	MALAYSIA
Allianz Gestion Sociedad Gestora de Instituciones de Inversion Colectiva S.A., Madrid	SPAIN
Allianz GI Real Estate Australia Ltd., Sydney	AUSTRALIA
Allianz GLA Fonds	GERMANY
Allianz Global Corporate & Specialty AG, München	GERMANY
Allianz Global Corporate & Specialty France, Paris	FRANCE
Allianz Global Investors (Schweiz) AG, Zürich	SWITZERLAND
Allianz Global Investors (UK) Ltd, London	UNITED KINGDOM
Allianz Global Investors Advisory GmbH, Frankfurt am Main	GERMANY
Allianz Global Investors AG, München	GERMANY
Allianz Global Investors Asia Pacific GmbH, München	GERMANY
Allianz Global Investors Australia Ltd., Sydney	AUSTRALIA
Allianz Global Investors Deutschland GmbH, München	GERMANY
Allianz Global Investors Distributors LLC, Stamford	UNITED STATES
Allianz Global Investors Europe GmbH, München	GERMANY
Allianz Global Investors Europe Holding GmbH, München	GERMANY
Allianz Global Investors Fund Management LLC, Delaware	UNITED STATES
Allianz Global Investors Hong Kong Ltd., Hong Kong	HONG KONG

Exhibit 8.1 Fiscal year 2007

Allianz Global Investors Ireland Ltd., Dublin	IRELAND
Allianz Global Investors Italia S.p.A, Mailand	ITALY
Allianz Global Investors Japan Co. Ltd. , Tokyo	JAPAN
Allianz Global Investors Kapitalanlagegesellschaft mbH, Frankfurt am Main	GERMANY
Allianz Global Investors Korea Limited, Seoul	KOREA, REPUBLIC OF
Allianz Global Investors Luxembourg S.A., Luxembourg	LUXEMBOURG
Allianz Global Investors New York Holdings LLC, New York	UNITED STATES
Allianz Global Investors Nominees (UK) Ltd, London	UNITED KINGDOM
Allianz Global Investors Nominees Services Limited, George Town/Grand Cayman	UNITED KINGDOM
Allianz Global Investors of America L.P., Dover/Delaware	UNITED STATES
Allianz Global Investors of America LLC, Newport Beach	UNITED STATES
Allianz Global Investors Produkt Solutions GmbH, München	GERMANY
Allianz Global Investors Securities Investment Consulting Ltd., Taipei	TAIWAN
Allianz Global Investors Services (UK) Ltd, London	UNITED KINGDOM
Allianz Global Investors Singapore, Ltd., Singapur	SINGAPORE
Allianz Global Investors Taiwan Ltd., Taipei	TAIWAN
Allianz Global Investors U.S. Retail LLC, Dover/Delaware	UNITED STATES
Allianz Global Investors US Equities LLC, Delaware	UNITED STATES
Allianz Global Investors US Holding LLC, Delaware	UNITED STATES
Allianz Global Investors US Holdings Inc., Wilmington	UNITED STATES
Allianz Global Investors US Partners GP, Delaware	UNITED STATES
Allianz Global Risks US Insurance Company, Burbank	UNITED STATES
Allianz GLR Fonds	GERMANY
Allianz GLRS Fonds	GERMANY
Allianz GLU Fonds	GERMANY
Allianz GREQ Fonds	GERMANY
Allianz GRGB Fonds	GERMANY
Allianz Handwerker Services GmbH, München	GERMANY
Allianz Hedge Fund Partners (Cayman) LLC, George Town	UNITED STATES
Allianz Hedge Fund Partners Inc., Delaware	UNITED STATES
Allianz Hedge Fund Partners SARL, Geneva	UNITED STATES
Allianz Hellas Insurance Company S.A., Athen	GREECE
Allianz Holding eins GmbH, Wien	AUSTRIA
Allianz Holding France SAS, Paris	FRANCE
Allianz Holdings plc., Guildford	UNITED KINGDOM
Allianz Hungária Biztosító Zrt., Budapest	HUNGARY
Allianz Iberica Services Center, A.I.E., Barcelona	SPAIN
Allianz Immobilien GmbH, Stuttgart	GERMANY
Allianz Immobilienfonds 1 GmbH & Co. KG, München	GERMANY
Allianz Immobilienfonds GmbH, Stuttgart	GERMANY
Allianz Income Managment Corp., Minneapolis	UNITED STATES
Allianz Informatik Beteiligungsgesellschaft mbH, München	GERMANY
Allianz Infrastructure Holdings Limited, London	UNITED KINGDOM
Allianz Insurance (Hong Kong) Ltd., Hong Kong	CHINA
Allianz Insurance Company Lanka Limited, Saram	SRI LANKA
Allianz Insurance Company of Singapore Pte. Ltd., Singapur	SINGAPORE
Allianz Insurance Limited, Johannesburg	SOUTH AFRICA
Allianz Insurance Management Asia Pacific Pte. Ltd., Singapore	SINGAPORE
Allianz Insurance plc., Guildford	UNITED KINGDOM
Allianz Insurance Services LTD., Athen	GREECE
Allianz International Ltd., Guildford	UNITED KINGDOM
ALLIANZ INVERSIONES, SOCIEDAD DE VALORES S.A., Madrid	SPAIN
Allianz Invest 50 LH	AUSTRIA
Allianz Invest Alternativ	AUSTRIA
Allianz Invest Eurorent Liquid	AUSTRIA
Allianz Invest Kapitalanlage GmbH, Wien	AUSTRIA
Allianz Invest Osteuropa LH	AUSTRIA

Exhibit 8.1 Fiscal year 2007

Allianz Invest Osteuropa NL	AUSTRIA
Allianz Invest Ostrent LH	AUSTRIA
Allianz Investment Company LLC, Westport	UNITED STATES
Allianz Investment Management SE, München	GERMANY
Allianz Investment Properties Ltd., Guildford	UNITED KINGDOM
Allianz Investmentbank Aktiengesellschaft, Wien	AUSTRIA
Allianz Ireland p.l.c., Dublin	IRELAND
Allianz Irish Life Holdings p.l.c., Dublin	IRELAND
Allianz Jupiter 1 B.V., Amsterdam	NETHERLANDS
Allianz Jupiter 2 B.V., Amsterdam	NETHERLANDS
Allianz Jupiter 3 B.V., Amsterdam	UNITED STATES
Allianz Jupiter 4 B.V., Amsterdam	NETHERLANDS
Allianz Jupiter 5 B.V., Amsterdam	NETHERLANDS
Allianz kontakt, s.r.o., Prague	CZECH REPUBLIC
Allianz Leasing & Services JSC, Sofia	BULGARIA
Allianz Leben Private Equity Fonds 1998 GmbH, München	GERMANY
Allianz Leben Private Equity Fonds 2001 GmbH, München	GERMANY
Allianz Leben Private Equity Fonds 2008 GmbH, München	GERMANY
Allianz Leben Private Equity Fonds Plus GmbH, München	GERMANY
Allianz Lebensversicherungs-Aktiengesellschaft, Stuttgart	GERMANY
Allianz Life & Annuity Company, Minneapolis	UNITED STATES
Allianz Life Advisors LLC, Minneapolis	UNITED STATES
Allianz Life Financial Services, LLC, Minneapolis	UNITED STATES
Allianz Life Insurance Co. Ltd., Seoul	KOREA, REPUBLIC OF
Allianz Life Insurance Company of North America, Minneapolis	UNITED STATES
Allianz Life Insurance Malaysia Berhad p.l.c., Kuala Lumpur	MALAYSIA
Allianz Life Insurance of New York, New York	UNITED STATES
Allianz Life Luxembourg S.A., Luxembourg	LUXEMBOURG
Allianz Life Moskau, Moskau	RUSSIAN FEDERATION
Allianz Malaysia Berhad p.l.c., Kuala Lumpur	MALAYSIA
Allianz Management Services Limited, Guildford	UNITED KINGDOM
Allianz Marine (UK) Ltd., Ipswich	UNITED KINGDOM
Allianz Mena Holding Bermuda, Beirut	BERMUDA
Allianz Mena Holding Co. SPC, Manama/Bahrain	BAHRAIN
Allianz México S.A. Compañía de Seguros, Mexico, D.F.	MEXICO
Allianz Nederland Administratie B.V., Utrecht	NETHERLANDS
Allianz Nederland Asset Management B.V., Amsterdam	NETHERLANDS
Allianz Nederland Groep N.V., Rotterdam	NETHERLANDS
Allianz Nederland Levensverzekering N.V., Utrecht	NETHERLANDS
Allianz Nederland Schadeverzekering N.V., Rotterdam	NETHERLANDS
Allianz New Europe Holding GmbH, Wien	AUSTRIA
Allianz New Zealand Limited, Auckland	NEW ZEALAND
Allianz Northern Ireland Limited, Belfast	UNITED KINGDOM
Allianz Objektbeteiligungs- GmbH, Stuttgart	GERMANY
Allianz Obligations	FRANCE
Allianz of America Corp., New York	UNITED STATES
Allianz of America, Inc., Wilmington	UNITED STATES
Allianz of Asia-Pacific and Africa GmbH, München	GERMANY
Allianz of South Africa (Proprietary) Ltd., Johannesburg	SOUTH AFRICA
Allianz Pension Consult GmbH, Stuttgart	GERMANY
Allianz Pension Fund Trustees Ltd., Guildford	UNITED KINGDOM
Allianz Pension Partners GmbH, München	GERMANY
Allianz Pensionsfonds Aktiengesellschaft, Stuttgart	GERMANY
Allianz Pensionskasse Aktiengesellschaft, Stuttgart	GERMANY
Allianz Pensionskasse Aktiengesellschaft, Wien	AUSTRIA
Allianz penzijní fond, a.s., Praha	CZECH REPUBLIC
Allianz Pimco Corporate LH	AUSTRIA
Allianz Pimco Mortgage LH	AUSTRIA
Allianz Pimco Mortgage NL	AUSTRIA
Allianz pojistóvna, a.s., Prag	CZECH REPUBLIC

Exhibit 8.1 Fiscal year 2007

Allianz Polska Services Sp. z o.o., Warschau	POLAND
Allianz Private Equity GmbH, München	GERMANY
ALLIANZ PRIVATE EQUITY PARTNERS EUROPA III, Milano	ITALY
Allianz Private Equity Partners GmbH, München	GERMANY
Allianz Private Equity Partners Verwaltungs GmbH, München	GERMANY
Allianz Private Equity Partners, Inc., New York	UNITED STATES
Allianz Private Equity UK Holdings Limited, London	UNITED KINGDOM
Allianz Private Krankenversicherungs-Aktiengesellschaft, München	GERMANY
Allianz ProzessFinanz GmbH, München	GERMANY
Allianz PV WS Fonds	GERMANY
Allianz Re Dublin Limited, Dublin	IRELAND
Allianz Real Estate GmbH, München	GERMANY
Allianz Rechtsschutz-Service GmbH, München	GERMANY
Allianz Renewable Energy Acquisition GmbH, Frankfurt am Main	GERMANY
Allianz Renewable Energy Holdings GmbH, München	GERMANY
Allianz Renewable Energy Management GmbH, Frankfurt am Main	GERMANY
Allianz Renewable Energy Subholding GmbH & Co.KG, München	GERMANY
Allianz reosiguranje d.d., Zagreb	CROATIA (local name: Hrvatska)
Allianz Risk Audit, Moskau	RUSSIAN FEDERATION
Allianz Risk Consultants B.V., Rotterdam	NETHERLANDS
Allianz Risk Consultants Inc., Los Angeles	UNITED STATES
Allianz Risk Transfer (Bermuda) Ltd., Hamilton	BERMUDA
Allianz Risk Transfer (UK), Limited, London	UNITED KINGDOM
Allianz Risk Transfer AG, Zürich	SWITZERLAND
Allianz Risk Transfer Inc., New York	UNITED STATES
Allianz Risk Transfer N.V., Amsterdam	NETHERLANDS
Allianz ROSNO Asset Allocation Russia	LUXEMBOURG
Allianz Rosno Asset Management	RUSSIAN FEDERATION
Allianz Rosno Life, Moskau	RUSSIAN FEDERATION
Allianz S.A. de C.V., Mexico	MEXICO
Allianz S.A., A.S. Agencia de Seguros, Barcelona	SPAIN
Allianz S.p.A., Trieste	ITALY
Allianz Service Company Japan Ltd., Tokyo	JAPAN
Allianz Services (UK) Limited, London	UNITED KINGDOM
Allianz Servicios Técnicos, A.I.E., Barcelona	SPAIN
Allianz Shared Infrastructure Services GmbH, München	GERMANY
Allianz SNA Sal, Beirut	LEBANON
Allianz Société Financiére S.à.r.l., Luxemburg	LUXEMBOURG
Allianz Specialised Investments Limited, London	UNITED KINGDOM
ALLIANZ SUBALPINA S.p.A. SOCIETA’ DI ASSICURAZIONI E RIASSICURAZIONI, Turin	ITALY
Allianz Suisse Flexible Fund	SWITZERLAND
Allianz Suisse Immobilien AG, Volketswil	SWITZERLAND
Allianz Suisse Lebensversicherungs-Gesellschaft, Zürich	SWITZERLAND
Allianz Suisse Personal Financial Services AG, Zürich	SWITZERLAND
Allianz Suisse Rückversicherungs AG, Zürich	SWITZERLAND
Allianz Suisse Versicherungs-Gesellschaft, Zürich	SWITZERLAND
Allianz Taiwan Life Insurance Co. Ltd., Taipei	TAIWAN
Allianz Takaful, Bahrain	BAHRAIN
Allianz Taunusanlage GbR, Stuttgart	GERMANY
Allianz Tiriac Asigurari SA, Bukarest	ROMANIA
Allianz Treuhand GmbH, München	GERMANY
Allianz Ukraine Life	RUSSIAN FEDERATION
Allianz Ukraine LLC, Kiew	RUSSIAN FEDERATION
Allianz Underwriters Insurance Company, Burbank	UNITED STATES
Allianz Venture Partners Beteiligungs-GmbH, München	GERMANY
Allianz Versicherungs-Aktiengesellschaft, München	GERMANY
Allianz VKA Fonds	GERMANY
Allianz VKRD-Fonds	GERMANY
Allianz VLBR-Fonds	GERMANY

Exhibit 8.1 Fiscal year 2007

Allianz VSR Fonds	GERMANY
Allianz VVB Fonds	GERMANY
Allianz Wohneigentum GmbH, Stuttgart	GERMANY
Allianz Worldwide Care Ltd., Dublin	IRELAND
Allianz Zagreb d.d., Zagreb	CROATIA (local name: Hrvatska)
Allianz ZB d.o.o. Company for the Management of an Obligatory Pension Fund, Zagreb	CROATIA (local name: Hrvatska)
Allianz ZB d.o.o. company of the management of voluntary pension funds, Zagreb	CROATIA (local name: Hrvatska)
ALLIANZ, Sociedade Gestora de Fundos de Pensões, SA., Lisbonne	PORTUGAL
Allianz_ALD_Fonds	GERMANY
Allianz_ALIK_Fonds	GERMANY
Allianz_AVI_1 Fonds	GERMANY
Allianz_AVM_B_Fonds	GERMANY
Allianz_BRD_Fonds	GERMANY
Allianz_DGD_Fonds	GERMANY
Allianz_DRD_Fonds	GERMANY
Allianz_FAD_Fonds	GERMANY
Allianz_FRD_Fonds	GERMANY
Allianz_Invest_11, Division Leben/Kranken	AUSTRIA
Allianz_Invest_11, Division S/U (incl. Minorities)	AUSTRIA
Allianz_Invest_12, Division Leben/Kranken	AUSTRIA
Allianz_Invest_Spezial_2	AUSTRIA
Allianz_Invest_Spezial_3	AUSTRIA
Allianz_LAD_Fonds	GERMANY
Allianz_LFE_Fonds	GERMANY
Allianz_LRD_Fonds	GERMANY
Allianz_PV_1_Fonds	GERMANY
Allianz_RFG_Fonds	GERMANY
Allianz_RMO_1_Fonds	GERMANY
Allianz_SDR_Fonds	GERMANY
Allianz_SOA_Fonds	GERMANY
Allianz_SWAG_Fonds	GERMANY
Allianz_SysFI_Fonds (SysFI), Frankfurt a.M.	GERMANY
Allianz_UGD_1_Fonds (UPR)	GERMANY
Allianz_VAD_Fonds	GERMANY
Allianz_VAE_Fonds	GERMANY
Allianz_VGI_1_Fonds (UPR)	GERMANY
Allianz_VGL_Fonds	GERMANY
Allianz-PacLife Partners LLC, Delaware	UNITED STATES
Allianz-Slovenská DSS, a.s., Bratislava	SLOVAKIA (Slovak Republic)
Allianz-Slovenská poist’ovna a.s., Bratislava	SLOVAKIA (Slovak Republic)
ALLIANZ-TIRIAC ADM PENSII	ROMANIA
AllSecur B.V., Den Bosch	NETHERLANDS
Almeda LLC, Voronezh	RUSSIAN FEDERATION
Alpha Vision Capital Advisors LLC, Newport Beach	UNITED STATES
Alpha Vision Capital Mgmt LLC, Newport Beach	UNITED STATES
Alpha Vision LLC, Newport Beach	UNITED STATES
Alternative Holding Partenaires	FRANCE
Am Anger Immobilienverwaltungs-GmbH, Frankfurt am Main	GERMANY
Am Anger Verwaltungs-GmbH & Co. KG, Frankfurt am Main	GERMANY
Amaya Compania de Seguros y Reaseguros S.A., Madrid	SPAIN
American Automobile Insurance Company, Missouri	UNITED STATES
American Financial Marketing, Inc., Minneapolis	UNITED STATES
Ann Arbor Annuity Exchange, Inc., Ann Arbor	UNITED STATES
Antoniana Veneta Popolare Assicurazioni S.p.A., Trieste	ITALY
Antoniana Veneta Popolare Vita S. p. A., Trieste	ITALY
APKR Pimco Emerging Markets	GERMANY
Approfrais SA, Evreux	FRANCE

Exhibit 8.1 Fiscal year 2007

Arab Gulf Health Services, Beirut	LEBANON
Arcalis 22	FRANCE
Arcalis 23	FRANCE
Arcalis 24	FRANCE
Arcalis 28	FRANCE
Arcalis Assur 5	FRANCE
Arcalis UN	FRANCE
Arcalis, Paris	FRANCE
Archenar Marketing Trading Lda., Funchal/ Madeira	PORTUGAL
Ariondaz SAS, Paris	FRANCE
Arlon Properties S.A., Luxembourg	LUXEMBOURG
ARSA B.V., Amsterdam	NETHERLANDS
ART Asset Management LLC, New York	UNITED STATES
AS Selecta s.r.o., Bratislava	SLOVAKIA (Slovak Republic)
Aspelle Limited, London	UNITED KINGDOM
ASREX, Paris	FRANCE
Assimediass S.r.l., Mailand	ITALY
ASSISTANCE AND SERVICES CORPORATION OF IRELAND “A.S.C.I.”, Dublin	IRELAND
Assistance, Courtage d’Assurance et de Réassurance S.A., Paris	FRANCE
Associated Group Benefits Ltd., Ontario	CANADA
Associated Indemnity Corporation, Novato	UNITED STATES
Assurance Vie et Prévoyance (AVIP) SA, Paris	FRANCE
Assurances Fédérales BV, Amsterdam	FRANCE
Assurances Générales de France IART S.A., Paris	FRANCE
Assurances Générales de France Vie S.A., Paris	FRANCE
Assurances Générales de France, Paris	FRANCE
Assurances Générales du Laos Ltd., Laos	LAO PEOPLE’S DEMOCRATIC REPUBLIC
Assurances Générales du Mali (AGM), Bamako	COTE D’IVOIRE
Astormed CJSC, Omsk	RUSSIAN FEDERATION
Athena Europe Obligations	FRANCE
Athena Interfonds	FRANCE
Athéna Obligations	FRANCE
Athéna, Paris	FRANCE
Atrium SAS, Paris	FRANCE
Atropos Vermögensverwaltungsgesellschaft mbH, München	GERMANY
Auros GmbH, München	GERMANY
Automaty Servis Selecta Sro, Praha	CZECH REPUBLIC
AVIP ACTIONS 100	FRANCE
AVIP ACTIONS 60	FRANCE
AVIP PERFORMANCE 80	FRANCE
AVIP TOP 300	FRANCE
AVIP TOP CROISSANCE	FRANCE
AVIP TOP DEFENSIF	FRANCE
AVIP TOP HARMONIE	FRANCE
Axioma Insurance (Cyprus) Ltd., Nicosia	CYPRUS
AZ GI Advertising Agency Inc., Delaware	UNITED STATES
AZ GI Managed Accounts LLC, Delaware	UNITED STATES
AZ GI Pacific Ltd., Hamilton/Bermuda	BERMUDA
AZ GI U.S. Retail LLC, Delaware	UNITED STATES
AZ Jupiter Ltd., London	UNITED KINGDOM
AZ-Aiolos Vermögensverwaltungsgesellschaft OHG, München	GERMANY
AZ-Arges Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 10 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 14 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 22 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 29 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 3 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 39 Vermögensverwaltungsgesellschaft mbH, München	GERMANY

Exhibit 8.1 Fiscal year 2007

AZ-Argos 41 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 44 Vermögensverwaltungsgesellschaft mbH & Co. KG, München	GERMANY
AZ-Argos 45 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 46 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 47 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 48 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 49 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Argos 6 Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-Asopos Vermögensverwaltungsgesellschaft OHG, München	GERMANY
AZL AI Nr. 1 GmbH, München	GERMANY
AZL AI Nr. 2 SARL, Luxembourg	LUXEMBOURG
AZL PE Nr. 1 GmbH, München	GERMANY
AZL PF Investmetns, Inc., Minneapolis	UNITED STATES
AZL-Alico Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZL-DRB Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-MPS Beteiligungsgesellschaft mbH & Co. KG, München	GERMANY
AZS-Arges Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-SER Vermögensverwaltungsgesellschaft mbH, München	GERMANY
AZ-SGD Private Equity Fonds GmbH, München	GERMANY
AZT Automotive GmbH, München	GERMANY
AZT Risk & Technology GmbH, München	GERMANY
BACAB S.A., Ste. Croix/Schweiz	SWITZERLAND
Baladau	FRANCE
Bankhaus W. Fortmann & Söhne KG, Oldenburg	GERMANY
Banque AGF S.A., Paris	FRANCE
BARTEC AB, Karlskrona/Schweden	SWEDEN
BARTEC AS, Oslo	NETHERLANDS
BARTEC Barlian Industries Holding AG, Cham/Schweiz	SWITZERLAND
BARTEC Belgium N.V., Tessenderlo/Belgium	BELGIUM
BARTEC Benke GmbH, Reinbeck	GERMANY
BARTEC Consult GmbH, Bad Mergentheim	GERMANY
BARTEC d.o.o., Zagorje, Slovenia	SLOVENIA
Bartec Electric (Shanghai) Co., Ltd., Shanghai	CHINA
Bartec Electric (Shanxi) Co., Ltd., Shanxi	CHINA
BARTEC Elektrotechnik GmbH, Wien	AUSTRIA
BARTEC Engineering + Services AG, Cham	SWITZERLAND
Bartec GmbH, Bad Mergentheim	GERMANY
BARTEC Hungary Kft, Budapest	HUNGARY
Bartec Korea, Seoul	KOREA, REPUBLIC OF
BARTEC Kroatien, Zagreb	CROATIA (local name: Hrvatska)
BARTEC Middle East	UNITED ARAB EMIRATES
BARTEC Nederland B.V., Ridderkerk/Netherland	NETHERLANDS
BARTEC Nederland Ultrakust Division B.V., Ridderkerk/Netherlands	NETHERLANDS
BARTEC Pte Ltd., Singapur	SINGAPORE
BARTEC S.A., Barcelona	SPAIN
BARTEC s.a.r.l., Fegersheim Cedex/France	FRANCE
BARTEC s.r.l., Melegnano	ITALY
BARTEC s.r.o., Prag	CZECH REPUBLIC
BARTEC Safety PTY. LTD., Johannesburg, South Africa	SOUTH AFRICA
BARTEC Sicherheitsschaltanlagen GmbH, Menden	GERMANY
BARTEC Sp.z.o.o., Poland	POLAND
BARTEC UK Ltd., Bury Lancashire/Great Britain	UNITED KINGDOM
BARTEC US Corp., Tulsa/Oklahoma	UNITED STATES
BARTEC Varnost d.o.o., Zagorje, Slovenia	SLOVENIA
BAWAG Allianz Mitarbeitervorsorgekasse AG, Wien	AUSTRIA
BCA Betriebs Catering GmbH Verpflegungsdienste, Gerlingen	GERMANY
Beethoven Funding Corporation, Dover	UNITED STATES
BERGA Grundstücks-Verwaltungsgesellschaft mbH & Co. KG, Grünwald	GERMANY

Exhibit 8.1 Fiscal year 2007

BERNESE ASSICURAZIONI Compagnia Italo Svizzera di Assicurazioni S.p.A., Rom	ITALY
BERNESE VITA SPA, Rom	ITALY
Bestconnect Nominees Ltd, London	UNITED KINGDOM
BFC Berliner Film Companie Beteiligungsgesellschaft mbH, Berlin	GERMANY
BFC Berliner Film Companie CoPro GmbH, Frankfurt am Main	GERMANY
BFC Berliner Film Companie Distribution GmbH, Berlin	GERMANY
BFC Berliner Film Companie Productions GmbH, Berlin	GERMANY
BFC Berliner Film Companie Productions GmbH, Berlin	GERMANY
BFC Berliner Film Companie Studio GmbH, Berlin	GERMANY
BFC Berliner Film Companie Studio GmbH, Berlin	GERMANY
BIC, Sao Paulo	BRAZIL
Bilan Services S.N.C., Nanterre	FRANCE
Bishop Finance Inc., Wilmington/Delaware	UNITED STATES
Björn-Steiger-Stiftung Service GmbH, Stuttgart	GERMANY
BMM AUDACE	FRANCE
BMM Court Terme (D)	FRANCE
BMM HARMONIE	FRANCE
BMM Long Terme (D)	FRANCE
BMM Pierre Capitalisation (D)	FRANCE
Borgo San Felice S.r.l., Siena	ITALY
Borrowdale Nominees Ltd, St. Peter Port/Guernsey	UNITED KINGDOM
Bosphorus Capital Limited, Ireland	IRELAND
Bosphorus Finance Limited, Gibraltar	UNITED KINGDOM
Botanic Building S.P.R.L., Bruxelles	BELGIUM
Bridge Re Limited, Hamilton	UNITED STATES
British Financial Union Ltd, London	UNITED KINGDOM
British Reserve Insurance Co. Ltd., Guildford	UNITED KINGDOM
Bulgaria Net Co. Ltd., Sofia	BULGARIA
Bureau d’Expertises Despretz S.A., Brüssel	BELGIUM
Bürgel Beteiligungs GmbH, Hamburg	GERMANY
Bürgel Erfurt Beteiligungsgesellschaft mbH, Erfurt	GERMANY
Bürgel Erfurt GmbH & Co. KG, Erfurt	GERMANY
Bürgel Internationale Inkassogesellschaft GmbH, Braunschweig	GERMANY
Bürgel Wirtschaftsinformationen GmbH & Co. KG, Hamburg	GERMANY
Bürgel Wirtschaftsinformationen Hamburg GmbH, Hamburg	GERMANY
Bürgel Wirtschaftsinformationen Vertriebsges. mbH & Co. KG, Hamburg	GERMANY
Bürgel Wirtschaftsinformationen Verwaltungs-GmbH, Hamburg	GERMANY
Burkina Assurance S.A., Ouagadougou	BURKINA FASO
Burkina Assurance Vie S.A., Ouagadougou	BURKINA FASO
business lounge GmbH, Wien	AUSTRIA
C. F. Erste Beteiligungsgesellschaft mbH, Frankfurt	GERMANY
Calypso S.A., Paris	FRANCE
Camat, Paris	FRANCE
CAPEX	FRANCE
Carene, Paris	FRANCE
Casas del Toqui S.A., Santiago de Chile	CHILE
Caywood Scholl Capital Management LLC, San Diego	UNITED STATES
CCA, Paris	FRANCE
Cerigo Capital Limited—Dublin	IRELAND
CERT Zertifizierungsgesellschaft mbH, Ismaning	GERMANY
Challenging Financial Careers Insurance Marketing Corp., Huntington Beach	UNITED STATES
Château Larose Trintaudon S.A., Saint Laurent de Médoc	FRANCE
Chess Finance LLC, Wilmington/Delaware	UNITED STATES
Chicago Insurance Company, Illinois	UNITED STATES
CIC Allianz Insurance Ltd., Sydney	AUSTRALIA
Claims Consultancy & Investigation Services Limited, Dublin	IRELAND
Clark Risk Management BV, Rotterdam	NETHERLANDS

Exhibit 8.1 Fiscal year 2007

Classic Finance BV, Amsterdam	NETHERLANDS
CLASSIC I (Cayman) Limited—George Town	CAYMAN ISLANDS
Classic I Netherlands Limited, Amsterdam	NETHERLANDS
Club Marine Limited, Melbourne	AUSTRALIA
Codinf Services, Paris	FRANCE
Cogar, Paris	FRANCE
Colseguros Capitalizacion, Colombia	COLOMBIA
Colseguros Generales S.A., Bogota	COLOMBIA
Colseguros Vida S.A., Bogota	COLOMBIA
Colserauto S.A., Bogotá D.C.	COLOMBIA
Commerce Assurance Bhd., Kuala Lumpur	MALAYSIA
Commercial Bank Allianz Bulgaria Ltd., Sofia	BULGARIA
Commerzbank_LEBENCO_Fonds	GERMANY
Compagnie d’Assurance de Protection Juridique S.A., Zug	SWITZERLAND
Compagnie de Gestion et Prevoyance, Strasbourg	FRANCE
Compagnie Financière pour la Réalisation d’Operations Immobilières S. A. COFIDIM, Lyon	FRANCE
Companhia de Seguros Allianz Portugal S.A., Lissabon	PORTUGAL
Compania Colombiana De Inversion Colseguros S.A., Bogotá D.C.	COLOMBIA
Coparc, Paris	FRANCE
Cornhill Investment Properties (Reigate) Ltd., Guildford	UNITED KINGDOM
Cornhill Solutions Limited	UNITED KINGDOM
Cornhill Trustee (Guernsey) Ltd., Guernsey	UNITED KINGDOM
Corporate Directors (No. 1) Limited, St. Peter Port/Guernsey	UNITED KINGDOM
Corporate Directors (No. 2) Limited, St. Peter Port/Guernsey	UNITED KINGDOM
Corporate Secretaries (Jersey) Ltd, St. Helier/Jersey	UNITED KINGDOM
Corporate Services (Guernsey) Ltd, St. Peter Port/Guernsey	UNITED KINGDOM
Corsetec, Sao Paulo	BRAZIL
COTINCO Consultora Técnica, Industrial y Commercial, S.A., Mexico City	MEXICO
Crédito Argentino Germánico SA, Buenos Aires	ARGENTINA
Crédito Germánico S.A., Montevideo	URUGUAY
CreditRas Assicurazioni S.p.A., Mailand	ITALY
CreditRas Vita S.p.A., Milano	ITALY
CS Theoreme	FRANCE
Damien Courtens & Cie, Bruxelles	BELGIUM
DARTA SAVING LIFE ASSURANCE LTD., Dublin	IRELAND
DBI Insurance Company Ltd., Guildford	UNITED KINGDOM
dbi-BSK Rentenfonds	GERMANY
dbi-BSK Rentenfonds Plus	GERMANY
DBI-FONDS ADPF1	GERMANY
DBI-FONDS ADPF2	GERMANY
dbi-Fonds Ammerland	GERMANY
dbi-Fonds DAV	GERMANY
dbi-Fonds DF	GERMANY
dbi-Fonds WE	GERMANY
DDS Dresdner Direktservice GmbH, Duisburg	GERMANY
DEGI Beteiligungs GmbH, Frankfurt am Main	GERMANY
DEGI Deutsche Gesellschaft für Immobilienfonds m.b.H, Frankfurt am Main	GERMANY
DEGI Homburg Harris General Partner Ltd., Vancouver	CANADA
DEGI Schweden AB, Stockholm	SWEDEN
Delaware Valley Financial Services, LLC, Berwyn, PA	UNITED STATES
Delta Technical Services Ltd., London	UNITED KINGDOM
Deutsche Außenhandels-Gesellschaft mbH, Hamburg	GERMANY
Deutsche Lebensversicherungs-Aktiengesellschaft, Berlin	GERMANY
DIC-MAN Roland Co. Ltd. Japan, Tokyo	JAPAN
DIMENSIONE S.R.L, Rom	ITALY
DIT-FONDS ALSI	GERMANY
DIT-Fonds APAV	GERMANY

Exhibit 8.1 Fiscal year 2007

DIT-FONDS EEE	GERMANY
DIT-FONDS PV-RD	GERMANY
DIT-Garantie Plus 2012	GERMANY
DIT-Protect Global Winner 2014	GERMANY
DKNA Phoenix LLC, Wilmington/Delaware	UNITED STATES
Donator Beteiligungsverwaltung GmbH, München	GERMANY
Doradztwo Gospodarcze Spolka Akcyjna, Warschau	POLAND
DOUBL ‘ ACTIV 2008 L	FRANCE
Draudimo kompanija NERIS UAB, Vilnius, Lithuania	LITHUANIA
Dreiundzwanzigste DRESIB Beteiligungs-Gesellschaft mbH, Frankfurt am Main	GERMANY
Dresdner Advisors LLC, Delaware	UNITED STATES
Dresdner Bank (Schweiz) AG, Zürich	SWITZERLAND
Dresdner Bank AG, Frankfurt am Main	GERMANY
Dresdner Bank Brasil SA Banco Múltiplo, Sao Paulo	BRAZIL
Dresdner Bank Gestions France S. A. S., Paris	FRANCE
Dresdner Bank Luxembourg S.A., Luxembourg	LUXEMBOURG
Dresdner Bank Monaco, Monte Carlo	MONACO
Dresdner Bank Representações Ltda., Sao Paulo	BRAZIL
Dresdner Bank ZAO, St. Petersburg	RUSSIAN FEDERATION
Dresdner Benson (Canada) Ltd, Toronto	CANADA
Dresdner Capital LLC I, Wilmington/Delaware	UNITED STATES
Dresdner Capital LLC II, Wilmington/Delaware	UNITED STATES
Dresdner Capital LLC III, Wilmington/Delaware	UNITED STATES
Dresdner Capital LLC IV, Wilmington/Delaware	UNITED STATES
Dresdner Corporate Finance GmbH, Frankfurt am Main	GERMANY
Dresdner Finance 1 S.à.r.l., Luxembourg	LUXEMBOURG
Dresdner Finance B.V., Amsterdam	NETHERLANDS
Dresdner Finanzberatungsgesellschaft mbH, Bad Vilbel	GERMANY
Dresdner Finanziaria S.p.A., Mailand	ITALY
Dresdner Holding B.V., Amsterdam	NETHERLANDS
Dresdner Investments (UK) Ltd, London	UNITED KINGDOM
Dresdner Kleinwort—Grantchester, Inc., Wilmington/Delaware	UNITED STATES
Dresdner Kleinwort & Co. Holdings, Inc., Wilmington/Delaware	UNITED STATES
Dresdner Kleinwort (Argentina) SA, Buenos Aires	BRAZIL
Dresdner Kleinwort (China) Ltd., Hongkong	HONG KONG
Dresdner Kleinwort (Drc) Limited, London	UNITED KINGDOM
Dresdner Kleinwort (Hong Kong) Limited, Hongkong	HONG KONG
Dresdner Kleinwort (Japan) Ltd., Hongkong	HONG KONG
Dresdner Kleinwort (Lbdp) Holdings Limited, London	UNITED KINGDOM
Dresdner Kleinwort (Lbdp) Limited, London	UNITED KINGDOM
Dresdner Kleinwort (Services) Inc., Panama City	PANAMA
Dresdner Kleinwort (South East Asia) Ltd., Singapore	THAILAND
Dresdner Kleinwort Benson North America Inc, Wilmington	UNITED STATES
Dresdner Kleinwort Benson Private Equity Partner LP, New York	UNITED STATES
Dresdner Kleinwort Beteiligungs-Gesellschaft mbH, Frankfurt am Main	GERMANY
Dresdner Kleinwort Capital Beratungs GmbH, München	GERMANY
Dresdner Kleinwort Capital Inc., Wilmington/Delaware	UNITED STATES
Dresdner Kleinwort Capital Investment Company Ltd, London	UNITED KINGDOM
Dresdner Kleinwort Capital Investment Trust Ltd, London	UNITED KINGDOM
Dresdner Kleinwort Capital Italia Beteiligungsverwaltung GmbH, Grünwald	GERMANY
Dresdner Kleinwort Capital Jersey Ltd, St. Helier/Jersey	UNITED KINGDOM
Dresdner Kleinwort Capital LLC, New York	UNITED STATES
Dresdner Kleinwort Capital Ventures Management Ltd, London	UNITED KINGDOM
Dresdner Kleinwort Capital Verwaltungs GmbH, Grünwald	GERMANY
Dresdner Kleinwort Derivative Investments Limited, London	UNITED KINGDOM
Dresdner Kleinwort do Brasil s/c Ltda, Rio de Janeiro	BRAZIL
Dresdner Kleinwort EIV Manager, Inc., Wilmington/Delaware	UNITED STATES

Exhibit 8.1 Fiscal year 2007

Dresdner Kleinwort Equipment Finance Limited, London	UNITED KINGDOM
Dresdner Kleinwort Equipment LLC, Wilmington/Delaware	UNITED STATES
Dresdner Kleinwort Europe Ltd, London	UNITED KINGDOM
Dresdner Kleinwort Finance BV, Amsterdam	NETHERLANDS
Dresdner Kleinwort Finance EURL, Paris	FRANCE
Dresdner Kleinwort Finance Inc., New York	UNITED STATES
Dresdner Kleinwort France SAS, Paris	FRANCE
Dresdner Kleinwort Group Holdings, LLC, Wilmington/Delaware	UNITED STATES
Dresdner Kleinwort Group LLC, Wilmington/Delaware	UNITED STATES
Dresdner Kleinwort Group Ltd., London	UNITED KINGDOM
Dresdner Kleinwort Holdings I, Inc., Wilmington	UNITED STATES
Dresdner Kleinwort Holdings II, Inc., Wilmington / Delaware	UNITED STATES
Dresdner Kleinwort Holdings III, Inc., Wilmington	UNITED STATES
Dresdner Kleinwort Holdings LLC, Wilmington	UNITED STATES
Dresdner Kleinwort Investment Holdings, Inc., Wilmington, Delaware	UNITED STATES
Dresdner Kleinwort Leasing (Guernsey) Ltd, St. Peter Port/ Guernsey	UNITED KINGDOM
Dresdner Kleinwort Leasing December (1) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (10) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (11) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (12) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (13) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (15) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (16) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (2) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (3) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (4) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (6) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (7) Limited, Edinburgh	UNITED KINGDOM
Dresdner Kleinwort Leasing December (8) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing December (9) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing Holdings Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing Inc., Wilmington/Delaware	UNITED STATES
Dresdner Kleinwort Leasing June (3) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing March (2) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing March (3) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing September (3) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing September (4) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing September (5) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Leasing September (6) Limited, London	UNITED KINGDOM
Dresdner Kleinwort Limited, London	UNITED KINGDOM
Dresdner Kleinwort LLC, New York	UNITED STATES
Dresdner Kleinwort Metals Limited, London	UNITED KINGDOM
Dresdner Kleinwort Online Ventures Limited, London	UNITED KINGDOM
Dresdner Kleinwort Overseas Employees Limited, London	UNITED KINGDOM
Dresdner Kleinwort Overseas Holdings plc, London	UNITED KINGDOM
Dresdner Kleinwort Partnership 2001 Ltd, London	UNITED KINGDOM
Dresdner Kleinwort Pfandbriefe Investments II, Wilmington, Delaware	UNITED STATES
Dresdner Kleinwort Pfandbriefe Investments, Inc., Wilmington	UNITED STATES
Dresdner Kleinwort Property Management & Services Limited, London	UNITED KINGDOM
Dresdner Kleinwort Research GmbH, Frankfurt am Main	GERMANY
Dresdner Kleinwort Securities (Asia) Holdings Ltd., Hongkong	HONG KONG
Dresdner Kleinwort Securities (Asia) Limited, Hongkong	HONG KONG
Dresdner Kleinwort Securities (India) Private Ltd, Mumbai	INDIA
Dresdner Kleinwort Securities France S.A., Paris	FRANCE
Dresdner Kleinwort Securities LLC, Wilmington/Delaware	UNITED STATES

Exhibit 8.1 Fiscal year 2007

Dresdner Kleinwort Securities Ltd, London	UNITED KINGDOM
Dresdner Kleinwort Securities Nominees Limited, London	UNITED KINGDOM
Dresdner Kleinwort Services (Guernsey) Limited, St. Peter Port/Guernsey	UNITED KINGDOM
Dresdner Kleinwort Services LLC, Wilmington/Delaware	UNITED STATES
Dresdner Kleinwort Servicios y Asesorias Ltda., Santiago de Chile	COTE D’IVOIRE
Dresdner Kleinwort sp.z.o.o., Warschau	POLAND
Dresdner Kleinwort Sponsoring GmbH, Frankfurt am Main	GERMANY
Dresdner Kleinwort Trading Holdings LLC, Wilmington/Delaware	UNITED STATES
Dresdner Lateinamerika Aktiengesellschaft, Hamburg	GERMANY
Dresdner Leasing 1 S.àr.l, Luxembourg	LUXEMBOURG
Dresdner Leasing 2 S.àr.l, Luxembourg	LUXEMBOURG
Dresdner Mezzanine GmbH & Co. KG, Frankfurt am Main	GERMANY
Dresdner Mezzanine Verwaltungs-GmbH, Frankfurt am Main	GERMANY
Dresdner Private Placement GmbH, Frankfurt am Main	GERMANY
Dresdner RCM Global Investors (Jersey) Ltd, St. Helier/Jersey	UNITED KINGDOM
Dresdner RCM Monetaire	FRANCE
Dresdner Securitized Products GmbH, Frankfurt am Main	GERMANY
Dresdner Stiftungstreuhand GmbH, Frankfurt am Main	GERMANY
Dresdner U.S. Finance Inc, Wilmington/Delaware, New York	UNITED STATES
Dresdner UK Investments 2 B.V., Amsterdam	NETHERLANDS
Dresdner UK Investments N.V., Amsterdam	NETHERLANDS
Dresdner Versicherung GmbH, Dresden	GERMANY
Dresdner VPV N.V., Gouda	NETHERLANDS
Dritte SIB Beteiligungs-Aktiengesellschaft, Frankfurt am Main	GERMANY
E.U.R.L. D.O.F., Paris	FRANCE
EF Solutions LLC, New York	UNITED STATES
EH Colombia, Bogota D.C.	COLOMBIA
EH Credit Mgt Serv Ireland Ltd., Ballygowan, Dublin	IRELAND
EH Management Services UK Ltd., London	UNITED KINGDOM
Einunddreißigste DRESIB Beteiligungs-Gesellschaft mbH, Frankfurt a.M.	GERMANY
Elco Leasing Ltd, London	UNITED KINGDOM
ELF Technologies Limited, Dublin	IRELAND
ELSECO LIMITED C/O AZ SE, DUBAI	UNITED ARAB EMIRATES
ELVIA Assistance GmbH, Wien	AUSTRIA
ELVIA Assistance Kft. (Ltd.), Budapest	HUNGARY
ELVIA Assistance s.r.o., Prag	CZECH REPUBLIC
ELVIA ASSISTANCE SP. Z O.O., Warschau	POLAND
ELVIA Reiseversicherungs-Gesellschaft AG, Zürich	SWITZERLAND
ELVIA Travel Insurance International N.V., Amsterdam	NETHERLANDS
Emerald Global Inv.	FRANCE
Energy Insurance Company Ltd., Sofia	BULGARIA
EP Euro-Projektentwicklungs GmbH & Co. Friedrichstadt-Passagen KG, Berlin	GERMANY
EP Euro-Projektentwicklungs GmbH & Co. Objekt 1 KG, Frankfurt am Main	GERMANY
EP Euro-Projektentwicklungs GmbH & Co. Objekt Am Markt Chemnitz KG, Frankfurt am Main	GERMANY
EP Euro-Projektentwicklungs GmbH & Co. Objekt Köln-Porz KG, Frankfurt am Main	GERMANY
EP Euro-Projektentwicklungs-Verwaltungs GmbH, Frankfurt am Main	GERMANY
Erste DRESIB Beteiligungs-Gesellschaft mbH, Frankfurt am Main	GERMANY
esa “EuroShip” Assekuradeurgesellschaft mbH, Bad Friedrichshall	GERMANY
ESA Cargo & Logistics GmbH, Bad Friedrichshall	GERMANY
ETI First Source Limited, London	UNITED KINGDOM
ETI Australia Pty Ltd., Toowong-Australia	AUSTRALIA
ETI International Limited, London	UNITED KINGDOM
ETI Property Limited, London	UNITED KINGDOM

Exhibit 8.1 Fiscal year 2007

ETI Sales Limited, London	UNITED KINGDOM
Etoile Foncière et Immobilière S.A.S.U., Paris	FRANCE
Euler & Hermes International Centre Limited, London	UNITED KINGDOM
Euler Agent Limited, London	UNITED KINGDOM
Euler American Credit Indemnity Mexico, Granada	MEXICO
Euler do Brasil Seguros Exportacao, Sao Paulo	BRAZIL
Euler Gestion, Paris	FRANCE
Euler Hermes ACI Holding, New York	UNITED STATES
Euler Hermes ACI Inc., Baltimore	UNITED STATES
Euler Hermes ACMAR Services, Casablanca	MOROCCO
EULER HERMES ARGENTINA, BUENOS AIRES	ARGENTINA
Euler Hermes Cashflow Solutions Limited, London	UNITED KINGDOM
Euler Hermes Cescob Service s.r.o., Prague	CZECH REPUBLIC
Euler Hermes Cescob, uverová pojistovna, a.s., Prague	CZECH REPUBLIC
Euler Hermes Collections UK Limited, London	UNITED KINGDOM
EULER HERMES CREDIT INSURANCE AGENCY (S) PTE. LTD., Singapore	SINGAPORE
EULER HERMES CREDIT INSURANCE BELGIUM S.A., Brüssel	BELGIUM
Euler Hermes Credit Services (JP) Ltd., Tokio	JAPAN
Euler Hermes Credit Underwriters Hong Kong Ltd., Hongkong	CHINA
Euler Hermes Crédito Compañía de Seguros y Reaseguros, S.A., Madrid	SPAIN
EULER HERMES EMPORIKI SA, Athen	GREECE
EULER HERMES EMPORIKI Services Ltd., Athènes	GREECE
Euler Hermes Forderungsmanagement GmbH, Hamburg	GERMANY
Euler Hermes Guarantee plc., Tonbridge	UNITED KINGDOM
Euler Hermes Holdings UK plc, London	UNITED KINGDOM
Euler Hermes Information Consulting (Shanghai) Co., Ltd., Shanghai	CHINA
Euler Hermes Interborg N.V., Amsterdam	NETHERLANDS
Euler Hermes International Ltd., London	UNITED KINGDOM
Euler Hermes Kreditförsäkring Norden AB, Stockholm	SWEDEN
Euler Hermes Kreditversicherungs-AG, Hamburg	GERMANY
Euler Hermes Kreditverzekering N.V., Nederland	NETHERLANDS
Euler Hermes Magyar Hitelbiztosító Rt., Budapest	HUNGARY
Euler Hermes Magyar Követeleskezelö Kft., Budapest	HUNGARY
Euler Hermes Rating GmbH, Hamburg	GERMANY
Euler Hermes Réinsurance, Zürich	SWITZERLAND
Euler Hermes Risk Services UK Limited, London	UNITED KINGDOM
EULER HERMES RISK YÖNETIMI, ISTANBUL	TURKEY
Euler Hermes S.A., Paris	FRANCE
Euler Hermes Seguros de Crédito S.A., Granada	MEXICO
Euler Hermes Seguros de Crédito S.A., Sao Paulo	BRAZIL
Euler Hermes Services (HK) Limited, Hong Kong	HONG KONG
Euler Hermes Services AG, Zürich	SWITZERLAND
Euler Hermes Services B.V., Hertogenbosch	NETHERLANDS
Euler Hermes Services Baltic UAB, Vilnius	LITHUANIA
Euler Hermes Services Belgium S.A., Bruxelles	BELGIUM
Euler Hermes Services Estonia OÜ, Tallinn	ESTONIA
Euler Hermes Services Latvija SIA, Riga	LATVIA
Euler Hermes Services S.A.S., Paris	FRANCE
Euler Hermes Servicii Financiare, Bukarest	ROMANIA
Euler Hermes Servicios de Crédito, S.L., Madrid	SPAIN
Euler Hermes Servicos Ltda, Sao Paulo	BRAZIL
Euler Hermes Servis, s.r.o., Bratislava	SLOVAKIA (Slovak Republic)
Euler Hermes SFAC Crédit S.A.S., Paris	FRANCE
Euler Hermes SFAC Recouvrement S.A.S., Paris	FRANCE
Euler Hermes SFAC S.A., Paris	FRANCE
Euler Hermes SIAC S.p.A., Rom	ITALY
Euler Hermes Trade Credit, Auckland	NEW ZEALAND

Exhibit 8.1 Fiscal year 2007

Euler Hermes Trade Credit, Underwriting Agents, Sydney	AUSTRALIA
Euler Hermes UK plc, London	UNITED KINGDOM
Euler Hermes World Agency SASU, Paris	FRANCE
Euler Hermes Zarzadzanie Ryzkiem Sp. z o.o., Warschau	POLAND
Euler Hermes, Anna Kozinska—Kancelaria Prawna sp.k., Warschau	POLAND
Euler Incorporation Inc., Baltimore	UNITED STATES
Euler Re, Senningerberg	LUXEMBOURG
Euler SFAC Asset Management, Paris	FRANCE
Euler Tech, Nanterre	FRANCE
Euler UK Group Services Limited, London	UNITED KINGDOM
Eurl 20/22 Le Peletier, Paris	FRANCE
EURO GESTION	FRANCE
EUROGRAFICA Systemplanungs-GmbH, Augsburg	GERMANY
European Credit Underwriters Limited, London	UNITED KINGDOM
European Properties Inc., London	UNITED KINGDOM
European Venture Partners (General Partner) Ltd, London	UNITED KINGDOM
European Venture Partners (Holdings) Ltd, St. Helier/Jersey	UNITED KINGDOM
European Venture Partners (Israel) Limited, Tel Aviv	UNITED KINGDOM
European Venture Partners LP, London	UNITED KINGDOM
European Venture Partners Ltd, London	UNITED KINGDOM
Eurovida S.A. Compañía de Seguros y Reaseguros, Madrid	SPAIN
F Jupiter SAS, Paris	FRANCE
FAF Inc., Grand Cayman	CAYMAN ISLANDS
FAI Allianz Ltd, Sydney	AUSTRALIA
Failure & Risk Consulting GmbH, Ismaning	GERMANY
Felix Ltd, George Town/Grand Cayman	UNITED KINGDOM
Fenchurch Fiduciaries Ltd, St. Helier/Jersey	UNITED KINGDOM
Fenchurch Finance Ltd, St. Helier/Jersey	UNITED KINGDOM
Fenchurch International Holdings Ltd, St. Helier/Jersey	UNITED KINGDOM
Fenchurch Nominees (SINGAPORE) pte Limited, Singapur	SINGAPORE
Fenchurch Nominees Ltd, London	UNITED KINGDOM
Fenchurch Nominees Ltd, St. Helier/Jersey	UNITED KINGDOM
Fenchurch Trust Ltd, St. Helier/Jersey	UNITED KINGDOM
Fendrake Ltd, London	UNITED KINGDOM
Fenix Directo Compania de Seguros y Reaseguros S.A., Madrid	SPAIN
FFIC of Bermuda, Bermuda	BERMUDA
FI Institucional Renda Fixa, Sao Paolo	BRAZIL
Fiduciaria Colseguros, Bogota	COLOMBIA
FIF Sudameris Finance Shares	BRAZIL
Financiere AGF, Paris	FRANCE
Finanztrust AG, Glarus	GERMANY
Fireman’s Fund Financial Services, Dallas	UNITED STATES
Fireman’s Fund Indemnity Corporation, New Jersey	UNITED STATES
Fireman’s Fund Insurance Company of Georgia, Georgia	UNITED STATES
Fireman’s Fund Insurance Company of Hawaii, Inc., Hawaii	UNITED STATES
Fireman’s Fund Insurance Company of Louisiana, Louisiana	UNITED STATES
Fireman’s Fund Insurance Company of Ohio, Ohio	UNITED STATES
Fireman’s Fund Insurance Company, Novato	UNITED STATES
First Call Direct Limited, Dublin	IRELAND
First Rate Direct Limited, Belfast	UNITED KINGDOM
Fitrust, Fiduciaire et Trustee SA, Genf	SWITZERLAND
FLORALIS	FRANCE
FRAGONARD ASSURANCE, Paris	FRANCE
Frank Nominees Ltd, London	UNITED KINGDOM
Frey printcom GmbH, Lauf a.d. Pegnitz	GERMANY
Fundatia Allianz pentru Romania, Bucharest	ROMANIA
Fünfzehnte FraMü Beteiligungs GmbH, Frankfurt a.M.	GERMANY
G.I.T. Uniphénix, Paris	FRANCE
Gaipare Action	FRANCE
Gaipare Diffusion, Paris La Défense	FRANCE

Exhibit 8.1 Fiscal year 2007

GamePlan Financial Marketing, LLC, Woodstock	UNITED STATES
Gamma-Vermögensverwaltungsgesellschaft mbH, München	GERMANY
GbR Berlin Pariser Platz 5a/6, Berlin	GERMANY
GE.SI Gestione Sistemi Informatici S.p.c.A., Milano	ITALY
Générale Viagère, Strasbourg	FRANCE
Generali Investissement (C)	FRANCE
Generation Vie, Paris	FRANCE
GENIALLOYD S.p.A., Mailand	ITALY
GENUJO LOK Beteiligungs GmbH, Frankfurt am Main	GERMANY
GENUJO Sechste Beteiligungs GmbH, Frankfurt am Main	GERMANY
GENUJO Vierte Beteiligungs GmbH, Frankfurt am Main	GERMANY
German Real Estate Equity Fund I	GERMANY
Gesellschaft für Vorsorgeberatung, Bern	SWITZERLAND
Gestiass S.r.l., Turin	ITALY
GIE Dresdner Bank Gestions France, Paris	FRANCE
GIE Dresdner Kleinwort France, Paris	FRANCE
GIE Victoria Aéronautique, Paris	FRANCE
GIM Grundwert Immobilien Management GmbH, Frankfurt am Main	GERMANY
GKB (General Partner) Limited, Guernsey	UNITED KINGDOM
Global Transport & Automotive Insurance Solutions Inc., Sydney	AUSTRALIA
Go Express Distributione Automatica S.p.A., Milan	ITALY
GOUGH FABRICATIONS LIMITED, London	UNITED KINGDOM
grapho metronic Mess- und Regeltechnik GmbH, München	GERMANY
Grassroots	FRANCE
Gresham Leasing March (1) Ltd., London	UNITED KINGDOM
Gresham Leasing March (2) Ltd, London	UNITED KINGDOM
Grundstücksgesellschaft der Vereinten Versicherungen mbH, München	GERMANY
Grundstücks-Gesellschaft mbH, Oldenburg	GERMANY
GTS—GESTION DE TELESECURITE ET DE SERVICES S.A., Chatillon	FRANCE
Guernsey Nominees Ltd, St. Peter Port/Guernsey	UNITED KINGDOM
GVP Grundwert Verwaltungs- und Projektentwicklungs GmbH, Frankfurt am Main	GERMANY
Hamudi S.A., Madrid	FRANCE
Hardy Beteiligungs-Gesellschaft mbH, Frankfurt am Main	GERMANY
Hauteville Insurance Company Limited, Guernsey, Channel Islands	UNITED KINGDOM
Havelaar et Van Stolk B.V., Rotterdam	NETHERLANDS
HELVIASS Verzekeringen BV, Rotterdam	NETHERLANDS
Herradura Ltd, London	UNITED KINGDOM
Hilary Nominees Ltd, St. Helier/Jersey	UNITED KINGDOM
Histel Beteiligungs GmbH, Frankfurt am Main	GERMANY
Hohensyburg Ltd., Dublin	IRELAND
HOLMES DROLLED LIMITED, London	UNITED KINGDOM
Home & Legacy (Holdings) Limited, London	UNITED KINGDOM
Home & Legacy Insurance Services Limited, London	UNITED KINGDOM
Home Management Inc., Belize City	BELIZE
Honeywell Grundbesitzverwaltungs-GmbH & Co. Vermietungs-KG, Grünwald	GERMANY
Hungária Biztosító Számitástechnikai Kft. (Hungária EDV-Betriebsgesellschaft mbH), Budapest	HUNGARY
Hunter Premium Funding Ltd., Sydney	AUSTRALIA
Idilias SPC Inc., George Town	CAYMAN ISLANDS
IDR Actions Euros	FRANCE
IDS GmbH—Analysis and Reporting Services, München	GERMANY
Ilium Finance Limited, Gibralta	UNITED KINGDOM
Immovalor Gestion S.A., Paris	FRANCE
Informatica Y Servicios Financieros S.A. (Insesa), Madrid	SPAIN
Insolvency Risk Insurance Services Limited, London	UNITED KINGDOM
Insolvency Risk Management Limited, London	UNITED KINGDOM

Exhibit 8.1 Fiscal year 2007

Insurance Company “Progress Garant”, Moskau	RUSSIAN FEDERATION
Insurance Joint Stock Company “Allianz”, Moskau	RUSSIAN FEDERATION
Intermediass S.r.l., Mailand	ITALY
International Film Guarantors Reinsurance Ltd., Bermuda	BERMUDA
International Film Guarantors, LLC, California	UNITED STATES
International Film Guarantors, Ltd., UK, London	UNITED KINGDOM
Interstate Fire & Casualty Company, Illinois	UNITED STATES
Interstate Indemnity Company, Illinois	UNITED STATES
INVCO SAS, Paris	FRANCE
Inverciones Dresdner Kleinwort Chile Ltda., Santiago de Chile	CHILE
Inveresk Stockholders Ltd, Edinburgh	UNITED KINGDOM
INVESTITORI SGR S.p.a., Milan	ITALY
Ionia Capital Plc, Dublin	IRELAND
ITEB B.V., Gouda	NETHERLANDS
IXIS Oakmark Global	FRANCE
Jefferson Insurance Company of N.Y., New York	UNITED STATES
Jota-Vermögensverwaltungsgesellschaft mbH, München	GERMANY
JSC Insurance Company “ATF POLICY”, Almaty	KAZAKHSTAN
Justine Capital inc., Milan	ITALY
Kalmus Grundstücks Gesellschaft Objekt KG	GERMANY
KB (C.I.) Nominees Ltd, St. Helier/Jersey	UNITED KINGDOM
KBEMF (GP) Ltd, London	UNITED KINGDOM
KBEMF II (Guernsey) Ltd, St. Peter Port	UNITED KINGDOM
KBIM (IT) Nominees Ltd, London	UNITED KINGDOM
KBIM General Nominees Ltd, London	UNITED KINGDOM
KBIM Standby Nominees Ltd, London	UNITED KINGDOM
KBPB Nominees Limited, London	UNITED KINGDOM
KEVA spol. s.r.o., Bratislava	SLOVAKIA (Slovak Republic)
Kiinteistöoasakeyhtiö Eteläesplanadi 2, Helsinki	FINLAND
Kleinwort Benson (Channel Islands) Business Services Limited, St. Peter Port/Guernsey	UNITED KINGDOM
Kleinwort Benson (Channel Islands) Corporate Services Limited, St. Helier/Jersey	UNITED KINGDOM
Kleinwort Benson (Channel Islands) Fund Services Limited, St. Peter Port/Guernsey	UNITED KINGDOM
Kleinwort Benson (Channel Islands) Investment Management Limited, St. Helier	UNITED KINGDOM
Kleinwort Benson (Channel Islands) Ltd., St. Helier/Jersey	UNITED KINGDOM
Kleinwort Benson (Channel Islands) Pension Trustees Limited, St. Peter Port/Guernsey	UNITED KINGDOM
Kleinwort Benson (Channel Islands) Trustees Limited, St. Peter Port	UNITED KINGDOM
Kleinwort Benson (Guernsey) Corporate Services Limited, St. Peter Port/Guernsey	UNITED KINGDOM
Kleinwort Benson (Guernsey) Ltd, St. Peter Port/Guernsey	UNITED KINGDOM
Kleinwort Benson (Guernsey) Services Ltd, St. Peter Port/Guernsey	UNITED KINGDOM
Kleinwort Benson (Guernsey) Trustees (1997) Limited, St. Peter Port/Guernsey	UNITED KINGDOM
Kleinwort Benson (Guernsey) Trustees Ltd, St. Peter Port/Guernsey	UNITED KINGDOM
Kleinwort Benson (Hong Kong) Trustees Ltd, Hongkong	HONG KONG
Kleinwort Benson (Jersey) Asset Managers Ltd, St. Helier/Jersey	UNITED KINGDOM
Kleinwort Benson (Jersey) Fund Services Limited, St. Helier/Jersey	UNITED KINGDOM
Kleinwort Benson (Jersey) Services Ltd, St. Helier/Jersey	UNITED KINGDOM
Kleinwort Benson (Jersey) Trustees (1997) Limited, St. Helier/Jersey	UNITED KINGDOM
Kleinwort Benson (Jersey) Trustees Ltd, St. Helier/Jersey	UNITED KINGDOM
Kleinwort Benson (UK) Trustees Limited, London	UNITED KINGDOM
Kleinwort Benson (USA) Inc., New York	UNITED STATES
Kleinwort Benson Channel Islands Holdings Ltd., St. Peter Port/Guernsey	UNITED KINGDOM
Kleinwort Benson Farmland Trust (Managers) Ltd, London	UNITED KINGDOM
Kleinwort Benson Financial Services Ltd, London	UNITED KINGDOM

Exhibit 8.1 Fiscal year 2007

Kleinwort Benson Gilts Ltd, London	UNITED KINGDOM
Kleinwort Benson International Corporation Limited, St. Peter Port	UNITED KINGDOM
Kleinwort Benson International Trustees Ltd, New Brunswick	UNITED KINGDOM
Kleinwort Benson Private Bank Limited, London	UNITED KINGDOM
Kleinwort Benson Trustees Ltd, London	UNITED KINGDOM
Kleinwort Benson Unit Trusts Ltd, London	UNITED KINGDOM
Kleinwort, Benson (Switzerland) Trustees Ltd., Genf	SWITZERLAND
KNIGHTSBRIDGE ALLIANZ LP, Delaware	UNITED STATES
Knowlfa Ltd, St. Helier/Jersey	UNITED KINGDOM
Kookaburra Capital SARL (Luxemburg)	LUXEMBOURG
KTC Kommunikations- und Trainings-Center Königstein GmbH, Königstein	GERMANY
L.A. PARTECIPAZIONI e SERVIZI, Trieste	ITALY
LA FIN SIM S.P.A., Trieste	ITALY
LA RURALE, Charenton-le-Pont	FRANCE
LA VITA, Trieste	ITALY
LAMINA Grundstücks-Verwaltungsgesellschaft mbH & Co. Objekt Leipzig KG, Grünwald	GERMANY
Langbourn Nominees Ltd, London	UNITED KINGDOM
Langdale Nominees Ltd, St. Peter Port/Guernsey	UNITED KINGDOM
Langham Nominees Ltd, St. Peter Port	UNITED KINGDOM
Laodicea II LLC, Delaware	UNITED STATES
Laodicea LLC	UNITED STATES
Larose Trintaudon Chile S.A., Santiago	CHILE
L’Assicuratrice Italiana Danni, Mailand	ITALY
L’Assicuratrice Italiana Vita S.p.A., Mailand	ITALY
Le Cottage	FRANCE
Le Profil des Profils	FRANCE
Life Sales, LLC	UNITED STATES
Liffey Emmerald, London	UNITED KINGDOM
Limited Liability Company “Professional Management Services”, Moscow	RUSSIAN FEDERATION
Lisa Synthetic CDO 2002-1 B.V., Amsterdam	GERMANY
Livingstone Motgages Ltd., London	UNITED KINGDOM
LLC “Allianz Asset Management”, Moscow	RUSSIAN FEDERATION
LLOYD ADRIATICO REAL ESTATE S.p.A., Trieste	ITALY
Lloyd Adriatico S.p.A., Triest	ITALY
Local Market Financial Investment Fund, Sao Paulo	BRAZIL
LOFRA GmbH & Co.KG, Frankfurt am Main	GERMANY
LOFRA Verwaltungs-Gesellschaft mbH, Frankfurt a.M.	GERMANY
LOGICA SOFTWARE SRL, Reggio Emilia	ITALY
London Verzekeringen N.V., Amsterdam	NETHERLANDS
LUFRA Beteiligungsholding AG, Zürich	SWITZERLAND
Lufthansa Leasing GmbH & Co. Echo-Oscar KG, Grünwald	GERMANY
Lufthansa Leasing GmbH & Co. Echo-Papa KG, Grünwald	GERMANY
LYXOR HÖCHSTSTANDSGARANT. 2018	FRANCE
LYXOR HÖCHSTSTANDSGARANT. 2021	FRANCE
LYXOR Höchststandsgarantie 2020	FRANCE
LYXOR Höchststandsgarantie 2022	FRANCE
LYXOR HÖCHSTSTANDSGARANTIEF. 2019	FRANCE
M.R. Print Management Ltd., Guildford	UNITED KINGDOM
Magpie Rose Limited, London	UNITED KINGDOM
MAN Roland (China) Ltd., Hongkong	CHINA
MAN Roland (India) Pvt. Ltd., New Delhi	INDIA
MAN Roland (Korea) Ltd., Seoul	KOREA, REPUBLIC OF
MAN Roland (Shanghai) Ltd., Shanghai	CHINA
MAN Roland (Shenzhen) Ltd., Shenzhen	CHINA
MAN Roland (Taiwan) Ltd., Taipeh Hsien	TAIWAN
MAN Roland Asia Pacific, Kuala Lumpur	MALAYSIA
MAN Roland Benelux N.V., Wemmel	BELGIUM

Exhibit 8.1 Fiscal year 2007

MAN Roland Bulgaria-eood, Sofia	BULGARIA
MAN Roland Canada Inc., Toronto	CANADA
MAN Roland CEE AG, Wien	AUSTRIA
MAN Roland Ceská Republika spol. S.r.o., Praha	CZECH REPUBLIC
MAN Roland Danmark A/S, Vaerloese	DENMARK
MAN Roland Druckmaschinen AG, Offenbach	GERMANY
MAN Roland Finland Oy, Vantaa	FINLAND
MAN Roland France SAS, Cedex	FRANCE
MAN Roland Great Britain Ltd., Mitcham, Surrey	UNITED KINGDOM
MAN Roland Heusenstamm GmbH, Heusenstamm	GERMANY
MAN Roland Hrvatska d.o.o., Novaki-SV. Nedjelja	CROATIA (local name: Hrvatska)
MAN Roland Inc., Westmont/Illinois	UNITED STATES
MAN Roland Italia SpA, Segrate-Milan	ITALY
MAN Roland Magyarorszag Kft., Budapest	HUNGARY
MAN Roland Norgen AS, Lörenskog	NORWAY
MAN Roland Poland Sp. z.o.o., Nadarzyn	POLAND
MAN Roland Polska Sp. z.o.o., Nadarzyn	POLAND
MAN Roland Portugal Lda., Cascais	PORTUGAL
MAN Roland Romania S.R.L., Bukarest	ROMANIA
MAN Roland Rotations Vertriebs GmbH Nord, Hamburg	GERMANY
MAN Roland Sistemas S.L., Madrid	SPAIN
MAN Roland Slovenija d.o.o., Ljubljana	SLOVENIA
MAN Roland Sverige AB, Trollhättan	SWEDEN
MAN Roland Swiss AG, Kirchberg	SWITZERLAND
MAN Roland Versicherungsvermittlungs GmbH, Offenbach	GERMANY
MAN Roland Vertrieb und Service GmbH, Mühlheim am Main	GERMANY
MAN Roland Vertrieb und Servicegesellschaft Süddeutschland mbH, München	GERMANY
Man Roland Western Europe Group B.V., Amsterdam	NETHERLANDS
Mandas No. 2, London	UNITED KINGDOM
Mandas Receivables No.2 Limited	UNITED KINGDOM
Märkische Windkraft 17 GmbH & Co KG, Schönwalde	GERMANY
Märkische Windkraft 25 GmbH & Co. KG, Schönwalde	GERMANY
Marlyna Ltd, London	UNITED KINGDOM
Martin Maurel Vie, Paris	FRANCE
Marylebone Commercial Finance, London	UNITED KINGDOM
Mauritius Island, Mascareignes Services Assistance- MSA Ltd., Port Louis	MAURITIUS
McGee Insurance Co. (Bermuda) Ltd., Hamilton	UNITED STATES
Medexpress Plus, Saint-Petersburg	RUSSIAN FEDERATION
Medexpress Service, St.Petersb	RUSSIAN FEDERATION
Medexpress, Saint-Petersburg	RUSSIAN FEDERATION
Medibroker, s.r.o. Bratislava	SLOVAKIA (Slovak Republic)
Medical Express Lebanon, Beirut	LEBANON
Medisalud Compania Colombiana de Medicina Prepagada S.A., Bogotá D.C.	COLOMBIA
Medvantis AG, Bern	SWITZERLAND
Menza Grundstücks-Verwaltungsgesellschaft mbH, Stuttgart	GERMANY
MERCOSUL ASSISTANCE ARGENTINE, Buenos Aires	ARGENTINA
MERCOSUL, Centro/Brazil	BRAZIL
MERKUR Grundstücks-Gesellschaft mbH, Frankfurt am Main	GERMANY
MERKUR Grundstücks-Gesellschaft Objekt Berlin Lange Straße KG, Berlin	GERMANY
MERLAN Mobilien-Verwaltungsgesellschaft mbH & Co. Projekt Nr. 16 KG, Grünwald	GERMANY
Mertus Zweite GmbH, Frankfurt	GERMANY
META Finanz-Informationssysteme GmbH, München	GERMANY
METALLRENTE FONDS PORTFOLIO	LUXEMBOURG
MetallRente Pensionsfonds AG i.G., Stuttgart	GERMANY
Millea Mondial Co Ltd., Tokyo	JAPAN

Exhibit 8.1 Fiscal year 2007

MM Composition Amerique	FRANCE
MMI Worksafe (Malaysia) Sdn Bhd, Kuala Lumpur	MALAYSIA
Mole Finance Inc., Grand Cayman	CAYMAN ISLANDS
Mondial Assistance (UK) Limited, Croydon Surrey (MAUK)	UNITED KINGDOM
Mondial Assistance AG, Wallisellen	SWITZERLAND
Mondial Assistance Australia Holding Pty Ltd., Toowong-Australia	AUSTRALIA
MONDIAL ASSISTANCE B.V., Amsterdam	NETHERLANDS
Mondial Assistance Beijing Services Co. Ltd., Beijing	CHINA
Mondial Assistance Deutschland GmbH, München	GERMANY
Mondial Assistance France SAS, Paris	FRANCE
MONDIAL ASSISTANCE ITALIA S.P.A., Mailand	ITALY
Mondial Assistance OOO, Moscow	RUSSIAN FEDERATION
Mondial Assistance Portugal - Serviços Assistencia Ldt., Paco de Aros	PORTUGAL
Mondial Assistance Réunion S.A., Saint Denise	FRANCE
Mondial Assistance S.A.S., Paris Cedex	FRANCE
Mondial Assistance Seguros y Reaseguros de Riesgos Diversos, Sociedada anonyma unipers., Madrid	SPAIN
Mondial Mexico S.A. de C.V., Mexico D.F.	MEXICO
Mondial Protection Corretora de Seguros Ltda., Centro	BRAZIL
MONDIAL SERVICE ITALIA S.R.L., Mailand	ITALY
Mondial Services (India) Private Limited, New Delhi	INDIA
Mondial Servicios S.A. de C.V., Mexico D.F.	MEXICO
MONEGER SA, Dakar	SENEGAL
Morris (S.P.) Holdings Ltd, London	UNITED KINGDOM
MPV Automaten GmbH, Queis	GERMANY
MS GL SM Cap Val	FRANCE
Münchener und Magdeburger Agrarversicherung Aktiengesellschaft, München	GERMANY
Münsterländische Bank Thie & Co. KG., Münster	GERMANY
National Surety Corporation, Illinios	UNITED STATES
NEM Insurance Ireland, Dublin	IRELAND
Nemian Life & Pensions S.A., Luxembourg	NETHERLANDS
Neunte SIB Beteiligungs-Aktiengesellschaft, Frankfurt am Main	GERMANY
Neunzehnte FraMü Beteiligungs GmbH, Frankfurt am Main	GERMANY
NFJ Investment Group L.P., Dover/Delaware	UNITED STATES
NFJ Management Inc., Delaware	UNITED STATES
Nicholas Applegate Capital Management Limited, London	UNITED KINGDOM
Nicholas Applegate Capital Management LLC, Dover/Delaware	UNITED STATES
Nicholas Applegate Holdings LLC, Delaware	UNITED STATES
Nicholas Applegate Securities International, San Diego	UNITED STATES
Nicholas Applegate Securities LLC, Delaware	UNITED STATES
Noman LTD., Tortola	UNITED KINGDOM
Norman Nominees Ltd, London	UNITED KINGDOM
North American London Underwriters, Ltd., Bermuda	BERMUDA
Novosibirsk-Medizina CJSC, Novosibirsk	RUSSIAN FEDERATION
OAF Services à La Personne, Paris	FRANCE
Objekt Burchardplatz GmbH & Co. KG, Stuttgart	GERMANY
OCICA, Abidjan	COTE D’IVOIRE
Octagon Ltd., Grand Cayman	CAYMAN ISLANDS
Oddo Europe Mid Cap	FRANCE
Oddo Gestion Audac	FRANCE
Oddo Gestion Equilibre	FRANCE
Oddo Gestion Prudente	FRANCE
Oddo Proactif Europe	FRANCE
Oddo Quattro	FRANCE
Oddo Quattro 2	FRANCE
Oddo Valeurs Rende	FRANCE
OLB-Beteiligungsgesellschaft mbH, Oldenburg	GERMANY
OLB-Immobiliendienst-GmbH, Oldenburg	GERMANY

Exhibit 8.1 Fiscal year 2007

OLB-Versicherungsdienst GmbH, Oldenburg	GERMANY
Oldenburgische Landesbank Aktiengesellschaft, Oldenburg	GERMANY
Omega Thai Investment Holding, Amsterdam	NETHERLANDS
OOO BARTEC-SST CIS, Moscow	RUSSIAN FEDERATION
OpCap Advisors LLC, Delaware	UNITED STATES
Oppenheimer Capital LLC, Delaware	UNITED STATES
Oppenheimer Capital LLC, Dover/Delaware	UNITED STATES
Oppenheimer Group, Inc., Delaware	UNITED STATES
Orbis Tax Services Ltd, St. Peter Port/Guernsey	UNITED KINGDOM
Orchestra Funding No.1 , Ltd., George Town	UNITED KINGDOM
Organizacion G.o.a. S.A., Lima	PERU
OSECA, Dakar	SENEGAL
OY Selecta AB, Helsinki	FINLAND
Pacific Investment Management Company LLC, Delaware	UNITED STATES
Pacific MMI Insurance Ltd., Port Moresby	PAPUA NEW GUINEA
Palmer Square 3, Dublin	IRELAND
Parc Continental Ltd, London	UNITED KINGDOM
PEMSE S.A., Madrid	SPAIN
Personalized Brokerage Service LLC, Topeka	UNITED STATES
Pet Plan Ltd., Guildford	UNITED KINGDOM
Phénix Iart, Lausanne	SWITZERLAND
Phénix Immobilier S.N.C., Paris	FRANCE
Phénix Long Short I	FRANCE
Phenix Sécurité L	FRANCE
Phénix Vie, Lausanne	SWITZERLAND
Pico Westwood Limited, London	UNITED KINGDOM
Pimco Asia Limited, Hong Kong	HONG KONG
PIMCO Asia PTE Ltd., Singapore	SINGAPORE
PIMCO Australia Pty Ltd., Sydney	AUSTRALIA
Pimco Canada Corp., Nova Scotia	CANADA
Pimco Canada Management Inc., Delaware	UNITED STATES
PIMCO Europe Limited, London	UNITED KINGDOM
PIMCO GL INV.-EURIBORPLUS FUND	IRELAND
PIMCO Global Advisors (Ireland) Limited, Dublin	IRELAND
PIMCO Global Advisors (Resources) Limited, Cayman Islands	CAYMAN ISLANDS
PIMCO Global Advisors LLC, Delaware	UNITED STATES
PIMCO Japan Ltd., Tokyo	JAPAN
PIMCO Luxembourg SA., Luxembourg	LUXEMBOURG
Pioneer Investment Irland Fond, Luxembourg	LUXEMBOURG
POLY ASSISTANCE & SERVICES S.A., Atene	GREECE
ppi Media GmbH, Hamburg	GERMANY
PPI Media US Inc., Westmont	UNITED STATES
PremierLine Direct Limited, Lancaster	UNITED KINGDOM
PREVINDUSTRIA—Fiduciaria Previdenza Imprenditori S.p.A., Mailand	ITALY
Priamos Limited, London	UNITED KINGDOM
Priority Vie	FRANCE
Privatinvest Bank AG, Salzburg	AUSTRIA
PriZ GmbH Emissionsgesellschaft für Zertifikate, Frankfrut a.M.	GERMANY
Professional Planners Marketing Group, LLC, North Palm Beach, FL	UNITED STATES
Promise K 2006	GERMANY
Pronto Lloyd s.r.l., Trieste	ITALY
Property Nominees (Channel Islands) Ltd, St. Helier/Jersey	UNITED KINGDOM
Protexia France S.A., Lyon	FRANCE
PT Asuransi Allianz Life Indonesia p.l.c., Jakarta	INDONESIA
PT Asuransi Allianz Utama Indonesia Ltd., Jakarta	INDONESIA
PTE Allianz Polska S.A., Warschau	POLAND
Puxian Investments S.à r.l, Luxemburg	LUXEMBOURG
Quadrator	FRANCE
Questar Agency of Alabama, Inc., Alabama	UNITED STATES

Exhibit 8.1 Fiscal year 2007

Questar Agency of Colorado, Inc., Denver	UNITED STATES
Questar Agency of Massachusetts, Inc., Massachusetts	UNITED STATES
Questar Agency of New Mexico, Inc., Santa Fe	UNITED STATES
Questar Agency of Ohio, Inc., Ohio	UNITED STATES
Questar Agency of Texas, Inc., Texas	UNITED STATES
Questar Agency of Wyoming, Inc., Wyoming	UNITED STATES
Questar Agency, Inc., Michigan	UNITED STATES
Questar Asset Management, Ann Arbor	UNITED STATES
Questar Capital Corporation, Ann Arbor	UNITED STATES
Quintet Properties Ltd., Dublin	IRELAND
R. B. Nominees Ltd, London	UNITED KINGDOM
Radian Inc., George Town/Cayman Islands	CAYMAN ISLANDS
RAS ALTERNATIVE INVESTMENTS Società di gestione del risparmio S.p.A., Milano	ITALY
Ras Alternative Multi-Strategy, Milano	ITALY
RAS ANTARES, Milano	ITALY
RAS IMMOBILIARE S.R.L., Milano	ITALY
Ras Private Bank (Suisse) S.A., Lugano	SWITZERLAND
Ras Private Equity Partners 1, Milano	ITALY
Ras Private Equity Partners 2, Milano	ITALY
RAS Tutela Giudiziaria S.p.A., Mailand	ITALY
Rasfin Società di Intermediazione Mobiliare S.p.A., Mailand	ITALY
RB Fiduciaria SpA, Roma	ITALY
RB Vita S.p.A., Mailand	ITALY
RC Verwaltungs- und Beteiligungsgesellschaft mbH, München	GERMANY
RCL Securitisation GmbH, Düsseldorf	GERMANY
RCM (UK) Ltd., London	UNITED KINGDOM
RCM Asia Pacific Ltd., Hong Kong	HONG KONG
RCM Capital Management LLC, Wilmington/Delaware	UNITED STATES
RCM Distiributors LLC, Delaware	UNITED STATES
RCM US Holdings LLC, San Francisco, USA	UNITED STATES
RE-AA, ABIDJAN	COTE D’IVOIRE
Real Faubourg Haussmann SAS, Paris	FRANCE
Real FR Haussmann SAS, Paris	FRANCE
Receivable Partners Inc., Wilmington/Delaware	UNITED STATES
rehacare GmbH, München	GERMANY
Retail Vending Ltd., Birmingham	UNITED KINGDOM
Return 10	FRANCE
Reuschel & Co. Beteiligungs- und Verwaltungs GmbH, München	GERMANY
Reuschel & Co. Finanz-Service-GmbH, München	GERMANY
Reuschel & Co. Kommanditgesellschaft, München	GERMANY
Reuschel & Co. Verwaltungs GmbH, München	GERMANY
RHEA, Luxembourg-Ville	LUXEMBOURG
Rhein-Main Metallverarbeitung GmbH, Mainhausen	GERMANY
Risikomanagement und Softwareentwicklung GmbH, Wien	AUSTRIA
Risk & Safety Services Limited, Dublin	IRELAND
risklab germany GmbH, Frankfurt am Main	GERMANY
Riskon Aktiengesellschaft geschlossenen Typs, Moskau	RUSSIAN FEDERATION
Riverbank Leasing 1 Limited, London	UNITED KINGDOM
Riverbank Leasing 2 Limited, London	UNITED KINGDOM
Riverbank Leasing 3 Limited, London	UNITED KINGDOM
Riverbank Trustees, London Ltd, London	UNITED KINGDOM
Robert Benson Lonsdale & Co (Canada) Ltd, London	UNITED KINGDOM
Roland Holding GmbH, München	GERMANY
Roland Print B.V., Amsterdam	GERMANY
Roland Print B.V., Amsterdam	GERMANY
Rood Nominees Ltd, London	UNITED KINGDOM
Rook Finance LLC, New York	UNITED STATES
Rosno Centre, St. Petersburg	RUSSIAN FEDERATION
Rosno MS, St. Petersburg	RUSSIAN FEDERATION

Exhibit 8.1 Fiscal year 2007

Roster Financial LLC, Quincy	UNITED STATES
Rusmed CJSC, St. Petersburg	RUSSIAN FEDERATION
Russian People’s Insurance Society “ROSNO”, Moskau	RUSSIAN FEDERATION
RVB Verwaltungs- und Beteiligungs GmbH, München	GERMANY
S.C. ASIT REAL ESTATE S.R.L., Bucharest	ROMANIA
S.I. Rue de L’Industrie 19 S.A., Sainte-Croix	SWITZERLAND
S.I.B.I., Paris	FRANCE
S.N.C. Haussmann Viager 2, Paris	FRANCE
Sa Paindavoine, Paris	FRANCE
SAAD 3, George Town/ Gran Cayman	CAYMAN ISLANDS
SAFARRIV IARD S.A., Abidjan	COTE D’IVOIRE
SAFARRIV VIE S.A., Abidjan	COTE D’IVOIRE
SAGE SARL, Chatillon	FRANCE
Saint Melrose Limited, London	UNITED KINGDOM
Saint-Barth Assurances S.A.R.L., Gustavia	FRANCE
San Francisco Reinsurance Company, Novato	UNITED STATES
SAS LAENNEC, Paris	FRANCE
SAS Madeleine Opéra, Paris	FRANCE
SAT S.A., Istanbul	TURKEY
SC Tour Michelet, PARIS	FRANCE
SCAPI, Paris	FRANCE
SCEA Chateau Arnauld, Arcins	FRANCE
Schmalbach-Lubeca Service Center N.V., Brecht, Belgien	BELGIUM
SCI AVIP La Templerie, Paris	FRANCE
SCI AVIP SCPI Selection, Paris	FRANCE
SCI Bercy W9, Paris	FRANCE
SCI Carmidaloc, Paris	FRANCE
SCI De Bonlieu et du Lac, Paris	FRANCE
SCI DE LA PAILLERE, Paris	FRANCE
SCI Dicca, Paris	FRANCE
SCI en Presles, Paris	FRANCE
SCI Fonciere du mas de Roman, Paris	FRANCE
SCI mediterranee distribution, Paris	FRANCE
SCI PRELLOYD, Paris	FRANCE
SCI Stratus, Paris	FRANCE
SCI Trescol, Paris	FRANCE
Sechste FraMü Beteiligungs GmbH, Frankfurt am Main	GERMANY
Selecta A/S, Rodovre (DK), Rodovre	DENMARK
Selecta AB, Stockholm	SWEDEN
Selecta AG, Muntelier	SWITZERLAND
Selecta AS, Oslo	NORWAY
Selecta Betriebsverpflegungs GmbH, Wien	AUSTRIA
Selecta Deutschland GmbH, Eschborn	GERMANY
Selecta Eesti Osauhing, Tallinn	ESTONIA
Selecta Holding AB, Stockholm	SWEDEN
Selecta Holding GmbH, Eschborn	GERMANY
Selecta Hungary Automataüzemeltetö KFT, Budapest	HUNGARY
Selecta Logistik AG, Oensingen	SWITZERLAND
Selecta Luxembourg SA, Leudelange	LUXEMBOURG
Selecta Management AG, Zug	SWITZERLAND
Selecta Nordic Holding AB, Stockholm	SWEDEN
Selecta Olland BV, Waardenburg	NETHERLANDS
Selecta Polska Sp Zoo, Warszawa	POLAND
Selecta Purchasing AG, Zug	SWITZERLAND
Selecta Refreshments Ltd., Dublin	IRELAND
Selecta SA, Paris	FRANCE
Selecta SA, Zaventem	BELGIUM
Selecta Technik AG, Muntelier	SWITZERLAND
Selecta TMP AG, Zug	SWITZERLAND
Selecta Trade AG, Oensingen	SWITZERLAND

Exhibit 8.1 Fiscal year 2007

Selecta UK Ltd., Birmingham	UNITED KINGDOM
Selection Multi-Ge	FRANCE
Selection Multi-Ger Japon	FRANCE
Selection Multi-Gerant Emerg	FRANCE
Selection Multi-Gerants Value	FRANCE
Semaphore	FRANCE
SF Development FCPR L	FRANCE
SI 173-175 Boulevard Haussmann SAS, Paris	FRANCE
SIA Baltic Payment Systems, Riga	LATVIA
SIA Selecta, Riga	LATVIA
Siac Services Srl, Rom	ITALY
Siebzehnte DRESIB Beteiligungs-Gesellschaft mbH, Frankfurt am Main	GERMANY
SIFCOM Assurances, Abidjan	COTE D’IVOIRE
Sigma-1 CLO 2007	IRELAND
Silver Tower 125 Inc., Grand Cayman	CAYMAN ISLANDS
SITIA Beteiligungs- und Verwaltungs-GmbH, Köln	GERMANY
Skylark Ltd, George Town	CAYMAN ISLANDS
SMASA, SOCIEDAD MUNDIAL DE ASISTENCIA, S.A., Madrid	SPAIN
SNA- Ré Societé Nationale D’Assurances et de Reassurances (Bermuda) Ltd., Hamilton	BERMUDA
SNAM S.A.L, Hazmieh	LEBANON
SNC AGF Cash, Paris	FRANCE
SNC AGF Clearing, Paris	FRANCE
SNC Kléber Magdebourg, Paris	FRANCE
SNC LAENNEC RIVE GAUCHE, Paris	FRANCE
SNC Maxium, Wasquehal	FRANCE
SOBAC, Cotonou	BENIN
SOCIETA’ AGRICOLA SAN FELICE S.p.A., Mailand	ITALY
SOCIETE BELGE D’ASSISTANCE INTERNATIONALE S.A., Bruxelles	BELGIUM
SOCIETE BELGE DE SERVICES TELEPHONIQUES “S.B.S.T.” S.A., Bruxelles	BELGIUM
Société Civile Construction Vente 33 Lafayette, Paris	FRANCE
SOCIETE EUROPEENNE DE PROTECT. ET DE SERVICES D’ASSIST. A DOMICILE “S.E.P.S.A.D.” S.A., Paris	FRANCE
Société Foncière Européenne, Amsterdam	NETHERLANDS
Société Foncière Européenne, Paris	FRANCE
Société Nationale Foncière S.A.L., Beirut	LEBANON
Société Nouvelle D’Assurances du Cameroun S.A., Douala	CAMEROON
Société Nouvelle D’Assurances vie du Cameroun S.A., Douala	CAMEROON
Sofiholding S.A., Bruxelles	BELGIUM
Sonimm, Paris	FRANCE
Southwark Bridge Investments Ltd, London	UNITED KINGDOM
Space Park Erste Verwaltungs GmbH, Bremen	GERMANY
Space Park GmbH & Co. KG, Bremen	GERMANY
SPACECO, Paris	FRANCE
SPHF, Paris	FRANCE
Standard General Agency, Inc., Texas	UNITED STATES
Stanislas H. Haine N.V., Edegem	BELGIUM
ST-Drive Inc., Grand Cayman	CAYMAN ISLANDS
Stichting AZ Nederland Beleggersrekening, Niewegein	NETHERLANDS
StocksPLUS Management Inc., Delaware	UNITED STATES
StocksPLUS Sub-Fund B LLC., California	UNITED STATES
StocksPLUS, L.P., Delaware	UNITED STATES
Subarban Finance Company II Limited, Cayman Islands	CAYMAN ISLANDS
Subarban Finance Company, Hamilton/ Bermuda	CAYMAN ISLANDS
Süddeutsche Industrie-Beteiligungs-GmbH, Frankfurt am Main	GERMANY
Suffolk Investments Inc, New York	UNITED STATES
Swiss India Investment Management (Mauritius) Limited	SWITZERLAND

Exhibit 8.1 Fiscal year 2007

Swiss India Opportunities Fund Ltd.	SWITZERLAND
Symphony No 1 Llc, Grand Cayman	CAYMAN ISLANDS
Symphony No.2 Llc, Wilmington/Delaware	UNITED STATES
Symphony No.3 Llc, Dover	UNITED STATES
Symphony No.4 Llc, Dover	UNITED STATES
Synergie Select EV	FRANCE
SYSCOM Instruments S.A., Sainte-Croix	SWITZERLAND
Tagil-MedService LLC, Nizhni Tagil, Sverdlovsk region	RUSSIAN FEDERATION
Takecare Management Ltd., Tortola	UNITED KINGDOM
Tanguy Opportunité	FRANCE
TFI ALLIANZ POLSKA S.A., Warszawa	POLAND
TGAF Inc., Grand Cayman	CAYMAN ISLANDS
Thames SPC, London	UNITED KINGDOM
The Ajax Insurance Association Ltd., Guildford	UNITED KINGDOM
The American Insurance Company, Nebraska	UNITED STATES
The Annuity Store Financial & Insurance Services, LLC, Sacramento	UNITED STATES
The Export Credit Clearing House Limited, London	UNITED KINGDOM
The Gresham Bond Fund	UNITED KINGDOM
The Gresham Leasing CV, London	UNITED KINGDOM
The MI Group Limited, Guildford	UNITED KINGDOM
The MI Property Management Company Limited, Guildford	UNITED KINGDOM
The Riverbank Bond Fund, Wilmington	UNITED STATES
The Riverbank Trust, London	UNITED KINGDOM
Thebes Plc, Dublin	IRELAND
Thermo Centre Technische Handelsondemeing BV, Deurne	NETHERLANDS
Three Pillars Business Solutions Limited, Guildford	UNITED KINGDOM
Thurlastone Finance Limited, London	UNITED KINGDOM
Top Logistikwerkstatt Assistance GmbH, Wien	AUSTRIA
Top MVK Datenmanagement GmbH, Wien	AUSTRIA
Top Versicherungsservice GmbH, Wien	AUSTRIA
Top Versicherungs-Vermittler Service GmbH, Wien	AUSTRIA
Towarzystwo Ubezpieczen Euler Hermes S.A., Warschau	POLAND
Trade Debtor Insurance Services Limited, London	UNITED KINGDOM
TRADE INDEMNITY Collections Ltd., London	UNITED KINGDOM
Trade Indemnity Credit Corporation Limited, London	UNITED KINGDOM
Trade Indemnity Factors Limited, London	UNITED KINGDOM
Trafalgar Insurance Public Limited Company, Guildford	UNITED KINGDOM
Traktir, Paris	FRANCE
Travel Care Inc., Richmond	UNITED STATES
Trusteam CB Patrim	FRANCE
TU Allianz Polska S.A., Warsaw	POLAND
TU Allianz Zycie Polska S.A., Warsaw	POLAND
Twins Financing LLC, New York	UNITED STATES
UAB Selecta, Vilnius	LITHUANIA
Universal Leven N.V., Zeist	NETHERLANDS
Unterstützungseinrichtung des Bankhauses Reuschel & Co. GmbH, München	GERMANY
USAllianz Insurance & Securities Agency, Inc., Kentucky	UNITED STATES
USAllianz Insurance & Securities Agency, Inc., Nevada	UNITED STATES
USAllianz Insurance & Securities Agency, Inc., North Carolina	UNITED STATES
USAllianz Insurance & Securities Agency, Inc., Ohio	UNITED STATES
USAllianz Insurance & Securities Agency, Inc., Texas	UNITED STATES
USAllianz Insurance & Securities Agency, Inc., Vermont	UNITED STATES
USAllianz Insurance Agency, Inc., Massachusetts	UNITED STATES
USAllianz Insurance Agency, Inc., New York	UNITED STATES
USAllianz Investor Services, LLC, Minnesota	UNITED STATES
Van Moer Santerre & Cie, Bruxelles	BELGIUM
Veer Palthe Voûte (Antilles) NV, Curacao	NETHERLANDS ANTILLES
Vendcare (Holdings) Limited, Birmingham	UNITED KINGDOM

Exhibit 8.1 Fiscal year 2007

Vendcare Services Ltd., Birmingham	UNITED KINGDOM
Vendome Lease SA, Paris	UNITED KINGDOM
Vereinte Spezial Krankenversicherung Aktiengesellschaft, München	GERMANY
Vereinte Spezial Versicherung AG, München	GERMANY
Vernon, Paris	FRANCE
VertBois S.à.r.l., Luxemburg	LUXEMBOURG
Via Pierre 1, Paris	FRANCE
Victoria Capital (Ireland) Public Limited Company	LUXEMBOURG
Victoria Capital Holdings S.A.	LUXEMBOURG
Victoria Capital S.A.	LUXEMBOURG
Villa La Pagliaia S.r.l., Siena	ITALY
Vintage Insurance Company, California	UNITED STATES
Vision Holdings LLC, Newport Beach	UNITED STATES
Viso Limited, Cayman Islands	CAYMAN ISLANDS
Votra S.A., Lausanne	SWITZERLAND
W Finance Assurances, Paris	FRANCE
W Finance, Paris	FRANCE
W9 Bercy SARL, Paris	FRANCE
Wall Street Technology Managers LP, New York	UNITED STATES
Wasserstein Perella & Co., Limited, London	UNITED KINGDOM
Wasserstein Perella (France) SA, Paris	FRANCE
Watling Leasing March (1) Unlimited, London	UNITED KINGDOM
WATTINVEST C	FRANCE
WebTek Software Private Limited, Bangalore	INDIA
West Nominees Limited, St. Helier/Jersey	UNITED KINGDOM
Westbourne Properties Ltd, St. Peter Port/Guernsey	UNITED KINGDOM
WF Administration, Paris	FRANCE
Wheelabrator INV C1	FRANCE
Wilhelm Reuschel GmbH, München	GERMANY
Willemsbruggen, Rotterdam	NETHERLANDS
Windpark Berge-Kleeste GmbH & Co.KG, München	GERMANY
Windpark Büttel GmbH & Co. KG., Büttel	GERMANY
Windpark Emmendorf GmbH & Co.KG, Emmendorf	GERMANY
Windpark Freyenstein GmbH & Co KG, Husum	GERMANY
Wisley Inc., Grand Cayman	CAYMAN ISLANDS
WKN Windkraft Nord GmbH & Co. Windpark Halenbeck KG, Halenbeck	GERMANY
WKN Windkraft Nord GmbH & Co. Windpark Kittlitz KG, Kittlitz	GERMANY
Wm. H McGee & Co. (Bermuda) Ltd., Hamilton	UNITED STATES
Wm. H McGee & Co. of Puerto Rico Inc., Hato Rey	PUERTO RICO
Wm. H McGee & Co., Inc., New York	UNITED STATES
World Access ASIA (PTE) Ltd., Singapur	SINGAPORE
World Access Canada Inc., Waterloo/Ontario	CANADA
World Access Europe LTD., Croydon Surrey	UNITED KINGDOM
World Access Healthcare Services Inc., Miami	UNITED STATES
World Access Service Corp., Richmond	UNITED STATES
World Access, Inc., Richmond	UNITED STATES
WP Bridge Finance Inc., Wilmington/Delaware	UNITED STATES
YAO Investment S.a.r.l., Luxembourg	LUXEMBOURG
Yarra Finance Limited, London	UNITED KINGDOM
Yorktown Holdings Companies, Inc., Indiana	UNITED STATES
Zehnte SIB Beteiligungs-Aktiengesellschaft, Frankfurt am Main	GERMANY
Zenon Beteiligungs-GmbH, Frankfurt am Main	GERMANY
Zwölfte SIB Beteiligungs-Aktiengesellschaft, Frankfurt am Main	GERMANY