Exhibit 21

GMAC LLC

GMAC LLC Subsidiaries as of December 31, 2006

Subsidiary companies of GMAC LLC are listed below.

	State or sovereign power of
Name of subsidiary	incorporation
GMAC LLC		Delaware
Autofinanciamiento GMAC, S.A. de C.V.		Mexico
Banco GMAC S.A.		Brazil
Basic Credit Holding Company, L.L.C.		Delaware
American Suzuki Financial Services Company LLC		Delaware
Nuvell Credit Company LLC		Delaware
Nuvell Financial Services LLC		Delaware
Nuvell National Auto Finance LLC		Delaware
Saab Financial Services LLC		Delaware
Capital Auto Receivables LLC		Delaware
Central Originating Lease, LLC		Delaware
G.M.A.C. — Comercio e Aluguer de Veiculos, Lda.		Portugal
G.M.A.C. Financiera de Colombia S.A. Compania de Financiamiento Comercial		Colombia
Gamma Auto Receivables LLC		Delaware
General Motors Acceptance Corporation (N.Z.) Limited		New Zealand
General Motors Acceptance Corporation de Portugal, Instituicao Financiera de Credito, SA		Portugal
General Motors Acceptance Corporation del Peru S.A.		Peru
General Motors Acceptance Corporation Hungary Commercial Limited Liability Company		Hungary
General Motors Acceptance Corporation Italia S.p.A.		Italy
General Motors Acceptance Corporation Nederland N.V.		Netherlands
General Motors Acceptance Corporation of Canada, Limited		Canada
General Motors Acceptance Corporation Suisse S.A.		Switzerland
General Motors Acceptance Corporation, S.A. de C.V.		Mexico
GM Credit AB		Sweden
GMAC (Thailand) Ltd.		Thailand
GMAC — Prestadora de Serviços de Mão-de-Obra Ltda.		Brazil
GMAC Arrendamiento S.A. de C.V.		Mexico
GMAC Australia LLC		Delaware
GMAC Automotriz Limitado		Chile
GMAC Bank		Utah
GMAC Bank Polska Spolka Akcyjna		Poland
GMAC Banque		France
GMAC Colombia S.A. LLC		Delaware
GMAC Comercial Automotriz Chile S.A.		Chile
GMAC Comercial Finance (Holdings) Limited		England
GMAC Commercial Finance LLC		Delaware
GMAC Commercial LLC		Delaware
GMAC Compania Financiera S.A.		Argentina
GMAC Continental LLC		Delaware
Masterlease Limited		England
GMAC d.o.o. (domiciled in Croatia)		Croatia
GMAC del Ecuador S.A.		Ecuador
GMAC Financial Services India Limited		India

Exhibit 21

GMAC LLC

	State or sovereign power of
Name of subsidiary	incorporation
GMAC Holdings (U.K.) Limited		England
General Motors Acceptance Corporation (U.K.) plc		England
GMAC Hungary Financial Services Private Limited Company		Hungary
GMAC Insurance Holdings, Inc.		Delaware
GMAC RE Corp.		Delaware
GMAC Securities Corporation		Delaware
MEEMIC Insurance Services Corporation		Delaware
Motors Insurance Corporation		Delaware
MEEMIC Insurance Company		Michigan
MIC General Insurance Corporation		Michigan
MIC Property and Casualty Insurance Corporation		Michigan
Universal Warranty Corporation		Michigan
GMAC International Finance B.V.		Netherlands
GMAC International Holdings Coöperatief U.A.		Netherlands
GMAC International LLC		Delaware
General Motors Acceptance Corporation Italia S.p.A.		Italy
GMAC MEXICANA, S.A. de C.V. Sociedad Financiera de Objeto Limitado Filial		Mexico
GMAC Latin America Holdings LLC		Delaware
GMAC Lease B.V. (aka Masterlease Europe)		Netherlands
GMAC Leasing GmbH (Austrian entity)		Austria
GMAC Leasing of DE LLC		Delaware
GMAC MEXICANA, S.A. de C.V. Sociedad Financiera de Objeto Limitado Filial		Mexico
GMAC Mortgage Group LLC		Delaware
GMAC Mortgage Holdings LLC		Delaware
Residential Capital, LLC		Delaware
GMAC Residential Holding Company, LLC		Delaware
GHS Global Relocation U.K. Limited		United Kingdom
GMAC Home Services, LLC		Delaware
GMAC Mortgage, LLC		Delaware
GMACB Service Company,LLC		Delaware
GMACRH Settlement Services, LLC		Delaware
GMAC-RFC Holding Company, LLC		Delaware
Residential Funding Company, LLC		Delaware
GMAC Residential Funding of Canada Limited		Canada
GMAC-RFC Auritec, S.A.		Mexico
GMAC-RFC Australia Pty Limited		Australia
GMAC-RFC Europe Limited		England
GMAC-RFC Holdings Limited		England
Homecomings Financial, LLC		Delaware
Residential Funding Securities, LLC		Delaware
GMAC North America LLC		Delaware
GMAC South America LLC		Delaware
GMAC Sverige AB		Sweden
GMAC Taiwan LLC		Delaware
GMAC, a.s.		Czech Republic

Exhibit 21

GMAC LLC

	State or sovereign power of
Name of subsidiary	incorporation
GMAC, Australia (Finance) Limited		Australia
GMACI Holdings LLC		Delaware
Master Lease Austria GmbH		Austria
Masterlease Limited		England
Pardo Rabello Inversiones S.A.		Argentina
SA Holding One LLC		Delaware
SA Holding Two LLC		Delaware
Semperian LLC		Delaware
Servicios GMAC S.A. de C.V.		Mexico
Servicios, Representación y Asesoramiento de Personal Persoserv S.A.		Ecuador
Wholesale Auto Receivables LLC		Delaware