EXHIBIT 8

PLDT Inc.

Subsidiaries as at December 31, 2019

Our consolidated financial statements include the financial statements of PLDT and the following subsidiaries (collectively, the “PLDT Group”) as at December 31, 2019 and 2018:

			2019				2018
	Place of		Percentage of Ownership
Name of Subsidiary	Incorporation	Principal Business Activity	Direct		Indirect		Direct		Indirect
Wireless
Smart:	Philippines	Cellular mobile services		100.0		—		100.0		—
Smart Broadband, Inc., or SBI,    and Subsidiary	Philippines	Internet broadband    distribution services		—		100.0		—		100.0
Primeworld Digital Systems, Inc.,    or PDSI	Philippines	Internet broadband    distribution services		—		100.0		—		100.0
I-Contacts Corporation	Philippines	Operations support servicing    business		—		100.0		—		100.0
Smart Money Holdings Corporation,    or SMHC(a)	Cayman Islands	Investment company		—		100.0		—		100.0
Far East Capital Limited, or    FECL, and Subsidiary, or FECL    Group(a)	Cayman Islands	Cost effective offshore    financing and risk    management activities    for Smart		—		100.0		—		100.0
PH Communications Holdings Corporation,    or PHC	Philippines	Investment company		—		100.0		—		100.0
Connectivity Unlimited Resource    Enterprise, or CURE	Philippines	Cellular mobile services		—		100.0		—		100.0
Francom Holdings, Inc., or FHI:	Philippines	Investment company		—		100.0		—		100.0
Chikka Holdings Limited, or    Chikka, and Subsidiaries, or    Chikka Group(a)	British Virgin Islands	Content provider, mobile    applications development    and services		—		100.0		—		100.0
Wifun, Inc., or Wifun	Philippines	Software developer and selling    of WiFi access equipment		—		100.0		—		100.0
Telesat, Inc.(a)	Philippines	Satellite communications    services		100.0		—		100.0		—
ACeS Philippines Cellular Satellite    Corporation, or ACeS Philippines	Philippines	Satellite information and    messaging services		88.5		11.5		88.5		11.5
Digitel Mobile Philippines, Inc., or DMPI,    (a wholly-owned subsidiary of Digitel)	Philippines	Cellular mobile services		—		99.6		—		99.6
Fixed Line
PLDT Clark Telecom, Inc., or ClarkTel	Philippines	Telecommunications services		100.0		—		100.0		—
PLDT Subic Telecom, Inc., or SubicTel	Philippines	Telecommunications services		100.0		—		100.0		—
PLDT Global Corporation, or PLDT Global,    and Subsidiaries	British Virgin Islands	Telecommunications services		100.0		—		100.0		—
Smart-NTT Multimedia, Inc.(a)	Philippines	Data and network services		100.0		—		100.0		—
PLDT-Philcom, Inc., or Philcom, and    Subsidiaries, or Philcom Group	Philippines	Telecommunications services		100.0		—		100.0		—
Talas Data Intelligence, Inc., or Talas	Philippines	Business infrastructure and    solutions; intelligent data    processing and    implementation services    and data analytics insight    generation		100.0		—		100.0		—
ePLDT, Inc., or ePLDT:	Philippines	Information and    communications    infrastructure for    internet-based services,    e-commerce, customer    relationship management    and IT related services		100.0		—		100.0		—
IP Converge Data Services,    Inc., or IPCDSI, and Subsidiary,    or IPCDSI Group	Philippines	Information and    communications    infrastructure for    internet-based services,    e-commerce, customer    relationship management    and IT related services		—		100.0		—		100.0
Curo Teknika, Inc., or Curo	Philippines	Managed IT outsourcing		—		100.0		—		100.0
ABM Global Solutions, Inc., or AGS, and    Subsidiaries, or AGS Group	Philippines	Internet-based purchasing, IT    consulting and professional    services		—		100.0		—		100.0
ePDS, Inc., or ePDS	Philippines	Bills printing and other    related value-added    services, or VAS		—		100.0		—		95.0
netGames, Inc.(a)	Philippines	Gaming support services		—		57.5		—		57.5
MVP Rewards Loyalty Solutions, Inc.,    or MRSI(b)	Philippines	Full-services customer rewards    and loyalty programs		—		100.0		—		100.0
Digitel:	Philippines	Telecommunications services		99.6		—		99.6		—
Digitel Information Technology Services,    Inc.(a)	Philippines	Internet services		—		99.6		—		99.6
PLDT-Maratel, Inc., or Maratel	Philippines	Telecommunications services		98.0		—		98.0		—

			2019				2018
	Place of		Percentage of Ownership
Name of Subsidiary	Incorporation	Principal Business Activity	Direct		Indirect		Direct		Indirect
Bonifacio Communications Corporation, or BCC	Philippines	Telecommunications,    infrastructure and related    VAS		75.0		—		75.0		—
Pacific Global One Aviation Company, Inc.,    or PG1	Philippines	Air transportation business		65.0		—		65.0		—
Pilipinas Global Network    Limited, or PGNL, and    Subsidiaries	British Virgin Islands	Internal distributor of Filipino    channels and content		64.6		—		64.6		—
Others
PLDT Global Investments Holdings, Inc.,    or PGIH	Philippines	Investment company		100.0		—		100.0		—
PLDT Digital Investments Pte. Ltd.,    or PLDT Digital, and Subsidiaries	Singapore	Investment company		100.0		—		100.0		—
Mabuhay Investments Corporation, or MIC(a)	Philippines	Investment company		67.0		—		67.0		—
PLDT Global Investments Corporation,    or PGIC	British Virgin Islands	Investment company		—		100.0		—		100.0
PLDT Communications and Energy Ventures,    Inc., or PCEV	Philippines	Investment company		—		99.9		—		99.9

^(a) Ceased commercial operations.

^(b) On September 14, 2018, MRSI was incorporated and ePLDT made an initial investment of Php50 million.