Exhibit 8.01 List of Subsidiaries Subsidiary

   

   

   Jurisdiction of

   Organization

   

   Name Under Which the Subsidiary Does BusinessBRF Energia S.A.

   (p)

   

   Brazil

   

   BRF Energia S.A.BRF GmbH

   

   

   Austria

   

   BRF GmbHAl Khan Foodstuff LLC ("AKF")

   (k)

   

   Oman

   

   Al Khan Foodstuff LLC ("AKF")Al-Wafi Food Products Factory LLC

   (l)

   

   United Arab Emirates

   

   Al-Wafi Food Products Factory LLCAlimentos Calchaquí Productos 7 S.A.

   (i) (t)

   

   Argentina

   

   Alimentos Calchaquí Productos 7 S.A.Badi Ltd.

   

   

   United Arab Emirates

   

   Badi Ltd.Al-Wafi Al-Takamol International for Foods Products

   

   

   Saudi Arabia

   

   Al-Wafi Al-Takamol International for Foods ProductsBRF Al Yasra Food K.S.C.C. ("BRF AFC")

   

   

   Kuwait

   

   BRF Al Yasra Food K.S.C.C. ("BRF AFC")BRF Foods GmbH

   

   

   Austria

   

   BRF Foods GmbHFFM Further Processing Sdn. Bhd.

   (q)

   

   Malaysia

   

   FFM Further Processing Sdn. Bhd.BRF Foods LLC

   

   

   Russia

   

   BRF Foods LLCBRF France SARL

   

   

   France

   

   BRF France SARLBRF Global Company Nigeria Ltd.

   

   

   Nigeria

   

   BRF Global Company Nigeria Ltd.BRF Global Company South Africa Proprietary Ltd.

   

   

   South Africa

   

   BRF Global Company South Africa Proprietary Ltd.BRF Global Company Nigeria Ltd.

   

   

   Nigeria

   

   BRF Global Company Nigeria Ltd.BRF Global GmbH

   (b)

   

   Austria

   

   BRF Global GmbHQualy 5201 B.V.

   (b)

   

   The Netherlands

   

   Qualy 5201 B.V.Xamol Consultores Serviços Ltda.

   

   

   Portugal

   

   Xamol Consultores Serviços Ltda.BRF Japan KK

   

   

   Japan

   

   BRF Japan KKBRF Korea LLC

   

   

   Korea

   

   BRF Korea LLCBRF Malaysia Sdn Bhd

   (j)

   

   Malaysia

   

   BRF Malaysia Sdn BhdBRF Shanghai Management Consulting Co. Ltd.

   

   

   China

   

   BRF Shanghai Management Consulting Co. Ltd.BRF Shanghai Trading Co. Ltd.

   

   

   China

   

   BRF Shanghai Trading Co. Ltd.BRF Singapore PTE Ltd.

   

   

   Singapore

   

   BRF Singapore PTE Ltd.BRF Germany GmbH

   

   

   Germany

   

   BRF Germany GmbHBRF Holland B.V.

   

   

   The Netherlands

   

   BRF Holland B.V.Alimentos Calchaqui Productos 7 S.A.

   (i) (t)

   

   Argentina

   

   Alimentos Calchaqui Productos 7 S.A.Campo Austral S.A.

   (r) (s)

   

   Argentina

   

   Campo Austral S.A.Eclipse Holding Cöoperatief U.A.

   (h)

   

   The Netherlands

   

   Eclipse Holding Cöoperatief U.A.BRF B.V.

   

   

   The Netherlands

   

   BRF B.V.BRF Hungary LLC

   

   

   Hungary

   

   BRF Hungary LLCBRF Iberia Alimentos SL

   

   

   Spain

   

   BRF Iberia Alimentos SLBRF Invicta Ltd.

   

   

   England

   

   BRF Invicta Ltd.Invicta Food Products Ltd.

   

   

   England

   

   Invicta Food Products Ltd.BRF Wrexham Ltd.

   

   

   England

   

   BRF Wrexham Ltd.Invicta Food Group Ltd.

   (b)

   

   England

   

   Invicta Food Group Ltd.Invicta Foods Ltd.

   

   

   England

   

   Invicta Foods Ltd.Invicta Foodservice Ltd.

   

   

   England

   

   Invicta Foodservice Ltd.Universal Meats (UK) Ltd.

   (b) (e)

   

   England

   

   Universal Meats (UK) Ltd.BRF Italia SPA

   

   

   Italy

   

   BRF Italia SPACompañía Paraguaya Comercial S.A.

   (f)

   

   Paraguay

   

   Compañía Paraguaya Comercial S.A.Campo Austral S.A.

   (r) (s)

   

   Argentina

   

   Campo Austral S.A.Itega S.A.

   (s)

   

   Argentina

   

   Itega S.A.Eclipse Holding Cöoperatief U.A.

   (h)

   

   The Netherlands

   

   Eclipse Holding Cöoperatief U.A.Buenos Aires Fortune S.A.

   (h)

   

   Argentina

   

   Buenos Aires Fortune S.A.Cabaña San Nestor S.A.

   (h) (t)

   

   Argentina

   

   Cabaña San Nestor S.A.Eporpan S.A.

   (h) (t)

   

   Argentina

   

   Eporpan S.A.Campo Austral S.A.

   (h) (s)

   

   Argentina

   

   Campo Austral S.A.Degesa Argentina S.A.

   (h) (t)

   

   Argentina

   

   Degesa Argentina S.A.Itega S.A.

   (h)

   

   Argentina

   

   Itega S.A.Porcinos Cordobeses S.A.

   (h) (t)

   

   Argentina

   

   Porcinos Cordobeses S.A.Eclipse Latam Holdings

   (h)

   

   Spain

   

   Eclipse Latam HoldingsBuenos Aires Fortune S.A.

   (h)

   

   Argentina

   

   Buenos Aires Fortune S.A.Campo Austral S.A.

   (h) (s)

   

   Argentina

   

   Campo Austral S.A.Cabaña San Nestor S.A.

   (h) (t)

   

   Argentina

   

   Cabaña San Nestor S.A.Campo Austral S.A.

   (h) (s)

   

   Argentina

   

   Campo Austral S.A.Degesa Argentina S.A.

   (h) (t)

   

   Argentina

   

   Degesa Argentina S.A.Eporpan S.A.

   (h) (t)

   

   Argentina

   

   Eporpan S.A.Hibridos Argentinos S.A.

   (h) (t)

   

   Argentina

   

   Hibridos Argentinos S.A.Indústria Frigorífico Expork S.A.

   (h) (t)

   

   Argentina

   

   Indústria Frigorífico Expork S.A.Itega S.A.

   (h)

   

   Argentina

   

   Itega S.A.Porcinos Cordobeses S.A.

   (h) (t)

   

   Argentina

   

   Porcinos Cordobeses S.A.Porcinos Cordobeses S.A.

   (h) (t)

   

   Argentina

   

   Porcinos Cordobeses S.A.Eporpan S.A.

   (h) (t)

   

   Argentina

   

   Eporpan S.A.Cabaña San Nestor S.A.

   (h) (t)

   

   Argentina

   

   Cabaña San Nestor S.A.Hibridos Argentinos S.A.

   (h) (t)

   

   Argentina

   

   Hibridos Argentinos S.A.Porcinos Cordobeses S.A.

   (h) (t)

   

   Argentina

   

   Porcinos Cordobeses S.A.Indústria Frigorífico Expork S.A.

   (h) (t)

   

   Argentina

   

   Indústria Frigorífico Expork S.A.Federal Foods LLC

   (c)

   

   United Arab Emirates

   

   Federal Foods LLCFederal Foods Omã

   (a)

   

   Oman

   

   Federal Foods OmãFederal Foods Qatar

   

   

   Qatar

   

   Federal Foods QatarGolden Foods Poultry Limited

   (d)

   

   Thailand

   

   Golden Foods Poultry LimitedGolden Poultry Siam Limited

   (d)

   

   Thailand

   

   Golden Poultry Siam LimitedGolden Poultry Siam Limited

   (d)

   

   Thailand

   

   Golden Poultry Siam LimitedBRF Thailand Limited

   (d)

   

   Thailand

   

   BRF Thailand LimitedBRF Feed Thailand Limited

   (d)

   

   Thailand

   

   BRF Feed Thailand LimitedGolden Foods Sales (Europe) Limited

   (d)

   

   England

   

   Golden Foods Sales (Europe) LimitedGolden Quality Foods Europe BV

   (d)

   

   Thailand

   

   Golden Quality Foods Europe BVGolden Quality Foods Netherlands BV

   (d)

   

   Thailand

   

   Golden Quality Foods Netherlands BVGolden Foods Siam Europe Limited

   (b) (d)

   

   England

   

   Golden Foods Siam Europe LimitedPerdigão Europe Lda.

   

   

   Portugal

   

   Perdigão Europe Lda.Perdigão International Ltd.

   

   

   Cayman Island

   

   Perdigão International Ltd.BFF International Ltd.

   

   

   Cayman Island

   

   BFF International Ltd.Highline International

   (a)

   

   Cayman Island

   

   Highline InternationalSadia Chile S.A.

   

   

   Chile

   

   Sadia Chile S.A.Sadia Foods GmbH

   

   

   Germany

   

   Sadia Foods GmbHBRF Foods LLC

   

   

   Russia

   

   BRF Foods LLCSATS BRF Food PTE Ltd.

   

   

   Singapore

   

   SATS BRF Food PTE Ltd.BRF Global Namíbia

   (o)

   

   Namibia

   

   BRF Global NamíbiaWellax Food Logistics C.P.A.S.U. Lda.

   

   

   Portugal

   

   Wellax Food Logistics C.P.A.S.U. Lda.BRF Luxembourg Sarl

   (r)

   

   Luxembourg

   

   BRF Luxembourg SarlBRF Austria GmbH

   (n)

   

   Austria

   

   BRF Austria GmbHEstablecimiento Levino Zaccardi y Cia. S.A.

   (a)

   

   Argentina

   

   Establecimiento Levino Zaccardi y Cia. S.A.K&S Alimentos S.A.

   (g)

   

   Brazil

   

   K&S Alimentos S.A.PP-BIO Administração de bem próprio S.A.

   

   

   Brazil

   

   PP-BIO Administração de bem próprio S.A.PSA Laboratório Veterinário Ltda.

   

   

   Brazil

   

   PSA Laboratório Veterinário Ltda.Sino dos Alpes Alimentos Ltda.

   (a)

   

   Brazil

   

   Sino dos Alpes Alimentos Ltda.SHB Comércio e Indústria de Alimentos S.A.

   (m)

   

   Brazil

   

   SHB Comércio e Indústria de Alimentos S.A.PR-SAD Administração de bem próprio S.A.

   

   

   Brazil

   

   PR-SAD Administração de bem próprio S.A.Quickfood S.A.

   (u)

   

   Argentina

   

   Quickfood S.A.Sadia Alimentos S.A.

   

   

   Argentina

   

   Sadia Alimentos S.A.Avex S.A.

   

   

   Argentina

   

   Avex S.A.Sadia International Ltd.

   

   

   Cayman Island

   

   Sadia International Ltd.Sadia Chile S.A.

   

   

   Chile

   

   Sadia Chile S.A.Sadia Uruguay S.A.

   

   

   Uruguay

   

   Sadia Uruguay S.A.Avex S.A.

   

   

   Argentina

   

   Avex S.A.Compañía Paraguaya Comercial S.A.

   (f)

   

   Paraguay

   

   Compañía Paraguaya Comercial S.A.Sadia Alimentos S.A.

   

   

   Argentina

   

   Sadia Alimentos S.A.Sadia Overseas Ltd.

   

   

   Cayman Island

   

   Sadia Overseas Ltd.Sadia Uruguay S.A.

   

   

   Uruguay

   

   Sadia Uruguay S.A.SHB Comércio e Indústria de Alimentos S.A.

   (m)

   

   Brazil

   

   SHB Comércio e Indústria de Alimentos S.A.UP Alimentos Ltda.

   

   

   Brazil

   

   UP Alimentos Ltda.Vip S.A. Empreendimentos e Participações Imobiliárias

   

   

   Brazil

   

   Vip S.A. Empreendimentos e Participações ImobiliáriasEstablecimiento Levino Zaccardi y Cia. S.A.

   (a)

   

   Argentina

   

   Establecimiento Levino Zaccardi y Cia. S.A.PSA Laboratório Veterinário Ltda.

   

   

   Brazil

   

   PSA Laboratório Veterinário Ltda.Sino dos Alpes Alimentos Ltda.

   (a)

   

   Brazil

   

   Sino dos Alpes Alimentos Ltda.


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(a)Dormant subsidiaries. (b)The wholly-owned subsidiary BRF Global GmbH, started to operate as a trading in the European market and owns 101 direct subsidiaries in Madeira Island, Portugal, with an investment as of December 31, 2016 of R$3,301 (R$4,406 as of December 31, 2015) and a direct subsidiary in Den Bosch, The Netherlands, denominated Qualy 20 with an investment as of December 31, 2016 of R$6,638 (R$8,162 as of December 31, 2015). The whollyowned subsidiary Qualy 5201 B.V. owns 212 subsidiaries in The Netherlands being the amount of this investment as of December 31, 2016 of R$18,234 (R$22,258 as of December 31, 2015). The indirect subsidiary Invicta Food Group Ltd. owns 120 direct subsidiaries in Ashford, England, with an investment of R$112,471 as of December 31, 2016 (R$161,197 as of December 31, 2015). The indirect subsidiary Universal Meats (UK) Ltd owns 99 direct subsidiaries in Ashford, England with an investment of R$37,486 as of December 1, 2016. The indirect subsidiary Golden Foods Siam Europe Ltd (GFE) owns 32 subsidiaries in Ashford. England with an investment of R$114,068 as of December 31, 2016. The purpose of these two subsidiaries is to operate in the European market to increase the Company’s market share, which is regulated by a system of poultry and turkey meat import quotas. (c)The Company owns 49% of the equity interest, permitted by the Federal Law 8/1984, which is effective in the United Arab Emirates. According to the shareholder’s agreement, the Company holds 100% of the economic interest. (d)On January 26, 2016 acquisition of 48.52% of equity interest in Golden Foods Poultry Limited and 48.16% of equity interest in Golden Poultry Siam Limited. The company, according to the shareholder’s agreement, owns substantial part of the economic rights of such entities. In addition, on January 26, 2016, acquisition of 100% of equity interest in Golden Foods Sales (Europe) Limited and Golden Foods Siam Europe Limited. (e)On February 01, 2016, acquisition of 100% of equity interest in Universal Meats (UK) Ltd. (f)On February 25, 2016, acquisition of 100% of equity interest in Compañía Paraguaya Comercial S.A. (g)On March 18, 2016, the Company acquired the remaining equity interest and thus holds 100% of equity interest in K&S Alimentos S.A.


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(h)On April 13, 2016, acquisition of 50% of equity interest in Eclipse Holding Cöoperatief UA and its subsidiaries. On October 27, 2016, acquisition of 50% of equity interest and thus holds 100% of equity interest. (i)On May 10, 2016, acquisition of 100% of equity interest in Alimentos Calchaquí Productos 7 S.A.. (j)On June 10, 2016, establishment of BRF Malaysia Snd Bhd with 100% of equity interest. (k)On June 20, 2016, acquisition of 30% of equity interest, becoming the holder of 70% of equity interest, permitted by the Federal Law, which is effective in the Sultanate of Oman. According to the shareholder’s agreement, the Company holds 99% of the economic interest. (l)The Company owns 49% of equity interest, permitted by the Federal Law 8/1984, which is effective in the United Arab Emirates. According to the shareholder’s agreement, the Company holds 100% of the economic interest. (m)On September 01, 2016, establishment of SHB Comércio e Indústria de Alimentos S.A. (n)On September 02, 2016, acquisition of 100% of equity interest in SALEM Beteiligungsverwaltung Siebenundsiebzigste. On November 09, 2016, change the corporate name to BRF Austria GmbH. (o)On September 22, 2016, acquisition of 100% of equity interest in Gazania Investments Three Hundred and Thirty-Three (Pty) Ltd. On October 13, 2016, change the corporate name to BRF Global Namibia. (p)On October 03 ,2016, change the corporate name to BRF Energia S.A. and modification of its corporate purpose, so that it carries out activities of commercialization of electric enegy. (q)On October 04, 2016, acquisition of 70% of equity interest in FFM Further Processing Sdn Bhdl. (r)On October 28, 2016, establishment of BRF Luxemburgo Sarl. (s)On November 01, 2016, change in equity interest in campo Austral. (t)On November 01, 2016, spin-off of the following companies: Alimentos Calchaqui Productos 7 S.A., Cabaña San Néstor S.A., Eporpam S.A., Industria Frigorica Expork S.A., Híbridos Argentinos S.A., Porcinos Cordobeces S.A. and Degesa Argentina S.A., at Campo Austral S.A., and change in equity interest. (u)On December 29, 2016, change in equity interest in Quickfood S.A.