Exhibit 8.1

The particulars of the Company’s subsidiaries as at December 31, 2018 are set forth below:

		Attributable equity interests
Name of company	Jurisdiction	Direct			Indirect
Guangxi Yuchai Machinery Company Limited	People’s Republic of China (“PRC”)		—			76.4	%
Guangxi Yuchai Accessories Manufacturing Company Limited	PRC		—			76.4	%
Guangxi Yuchai Exhaust Technology Co., Ltd.	PRC		—			76.4	%
Guangxi Yuchai Equipment Mould Company Limited (formerly known as Guangxi Yulin Yuchai Accessories Manufacturing Company Limited)	PRC		—			76.4	%
Guangxi Yuchai Machinery Monopoly Development Co., Ltd.	PRC		—			54.9	%
Jining Yuchai Engine Company Limited	PRC		—			76.4	%
Hangzhou Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Nanchang Yuchai Marketing Company Limited	PRC		—			54.9	%
Xiamen Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Suzhou Yuchai Machinery Monopoly Co., Ltd.	PRC		—			54.9	%
Wulumuqi Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Changchun Yuchai Marketing Company Limited	PRC		—			54.9	%
Xian Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Hefei Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Shijiazhuang Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Jinan Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Chongqing Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Wuhan Yuchai Marketing Company Limited	PRC		—			54.9	%
Guangxi Yuchai Crankshaft Co., Ltd.	PRC		—			76.4	%
Guangxi Yulin Hotel Company Limited	PRC		—			76.4	%
Guangxi Shang Lin Food Co., Limited	PRC		—			76.4	%
Guangxi Yuchai Deyou Engine Company Limited	PRC		—			76.4	%
Guangzhou Tongju Commerce and Trade Company Limited	PRC		—			54.9	%
Hunan Yuchai Machinery Industry Company Limited	PRC		—			54.9	%
Yuchai Remanufacturing Services (Suzhou) Co., Ltd.	PRC		—			76.4	%
Shanghai Yuchai Jidian Marketing Company Limited	PRC		—			54.9	%
Shenyang Yuchai Marketing Company Limited	PRC		—			54.9	%
Lanzhou Yuchai Marketing Company Limited	PRC		—			54.9	%
Beijing Jingdu Yuchai Trade Company Limited	PRC		—			54.9	%
Baotou Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Taiyuan Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Guiyang Yuchai Machinery Monopoly Company Limited	PRC		—			54.9	%
Zhengzhou Yuchai Marketing Company Limited	PRC		—			54.9	%
Hainan Yuchai Marketing Company Limited	PRC		—			54.9	%
Harbin Yuchai Marketing Company Limited	PRC		—			54.9	%
Sichuan Yuchai Machinery Industry Company Limited	PRC		—			54.9	%
Xuzhou Yuchai Machinery Industry Development Co., Limited	PRC		—			54.9	%
Yunnan Yuchai Machinery Industry Company Limited	PRC		—			54.9	%
Yulin Yuchai Machinery Industry Development Co., Ltd.	PRC		—			54.9	%
YC Europe Co., Limited	PRC		—			51.6	% (1)
YC Europe GmbH	Germany		—			51.6	% (1)
Yuchai Machinery (Hong Kong) Co., Limited	PRC		—			76.4	%
Grace Star Services Ltd.	British Virgin Islands (“BVI”)		—			100.0	%
Venture Delta Limited	BVI		—			100.0	%
Venture Lewis Limited	Mauritius		—			100.0	%
Hong Leong Technology Systems (BVI) Ltd.	BVI		100.0	%		—
Cathay Diesel Holdings Ltd.	Cayman Islands		100.0	%		—
Goldman Sachs Guangxi Holdings (BVI) Ltd.	BVI		100.0	%		—
Tsang & Ong Nominees (BVI) Ltd.	BVI		100.0	%		—
Youngstar Holdings Limited	BVI		100.0	%		—

		Attributable equity interests
Name of company	Jurisdiction	Direct			Indirect
Earnest Assets Limited	BVI		100.0	%		—
Constellation Star Holdings Limited	BVI		100.0	%		—
HL Global Enterprises Limited	Singapore		—			48.9	% (2)

⁽¹⁾  On February 2, 2019, we announced that Yuchai had increased its equity ownership in its subsidiary YC Europe Co., Limited to 75.0% from 67.5%. As a result, our indirect shareholding interest in YC Europe Co., Limited and YC Europe GmbH increased to 57.3% from 51.6%, respectively.

⁽²⁾  We consolidate HLGE as a subsidiary, as we are able to govern the financial and operating policies of HLGE. As of February 28, 2019, our shareholding interest in HLGE was 48.9%.