Exhibit
8.01  Subsidiaries
of the Registrant  Subsidiary
 
 
 List of Subsidiaries Jurisdiction of Organization
 
 Name Under Which the Subsidiary Does BusinessBRF Energia S.A.
 
 
 Brazil
 
 BRF Energia S.A.BRF GmbH
 
 
 Austria
 
 BRF GmbHBRF Foods LLC
 (h)
 
 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 GmbHBRF Foods LLC
 (h)
 
 Russia
 
 BRF Foods LLCQualy 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 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 GmbH Turkiye Irtibat
 
 
 Turkey
 
 BRF GmbH Turkiye Irtibat


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BRF Holland B.V.
 
 
 The Netherlands
 
 BRF Holland B.V.Campo Austral S.A.
 (m)
 
 Argentina
 
 Campo Austral S.A.Eclipse Holding Cöoperatief
  U.A.
 
 
 The Netherlands
 
 Eclipse Holding Cöoperatief U.A.BRF B.V.
 
 
 The Netherlands
 
 BRF B.V.ProudFood Lda
 (j)
 
 Angola
 
 ProudFood LdaBRF Hungary LLC
 
 
 Hungary
 
 BRF Hungary LLCBRF Iberia Alimentos SL
 
 
 Spain
 
 BRF Iberia Alimentos SLBRF Invicta Ltd.
 (l)
 
 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)
 
 England
 
 Universal Meats (UK) Ltd.BRF Italia SPA
 
 
 Italy
 
 BRF Italia SPACompañía Paraguaya Comercial S.A.
 
 
 Paraguay
 
 Compañía Paraguaya Comercial S.A.Campo Austral S.A.
 (m)
 
 Argentina
 
 Campo Austral S.A.Itega S.A.
 
 
 Argentina
 
 Itega S.A.Eclipse Holding Cöoperatief
  U.A.
 
 
 The Netherlands
 
 Eclipse Holding Cöoperatief U.A.Buenos Aires Fortune S.A.
 
 
 Argentina
 
 Buenos Aires Fortune S.A.Campo Austral S.A.
 (m)
 
 Argentina
 
 Campo Austral S.A.Eclipse Latam Holdings
 
 
 Spain
 
 Eclipse Latam HoldingsBuenos Aires Fortune S.A.
 
 
 Argentina
 
 Buenos Aires Fortune S.A.Campo
  Austral S.A.
 (m)
 
 Argentina
 
 Campo Austral S.A.


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Campo Austral S.A.
 (m)
 
 Argentina
 
 Campo Austral S.A.Itega S.A.
 
 
 Argentina
 
 Itega S.A.Golden Foods Poultry Limited
 
 
 Thailand
 
 Golden
  Foods Poultry LimitedGolden Poultry Siam Limited
 
 
 Thailand
 
 Golden
  Poultry Siam LimitedGolden Poultry Siam Limited
 
 
 Thailand
 
 Golden
  Poultry Siam LimitedBRF Thailand Limited
 
 
 Thailand
 
 BRF
  Thailand LimitedBRF Feed Thailand Limited
 
 
 Thailand
 
 BRF
  Feed Thailand LimitedGolden Foods Sales (Europe) Limited
 
 
 England
 
 Golden
  Foods Sales (Europe) LimitedGolden Quality Foods Europe BV
 
 
 The Netherlands
 
 Golden
  Quality Foods Europe BVGolden Quality Foods Netherlands BV
 
 
 The Netherlands
 
 Golden
  Quality Foods Netherlands BVGolden Foods Siam Europe Limited
 (b)
 
 England
 
 Golden
  Foods Siam Europe LimitedGolden Quality Poultry (UK) Ltd
 
 
 England
 
 Golden
  Quality Poultry (UK) LtdPerdigão 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 Overseas Ltd.
 (q)
 
 Cayman Island
 
 Sadia Overseas Ltd.ProudFood Lda
 (j)
 
 Angola
 
 ProudFood LdaSadia Chile S.A.
 
 
 Chile
 
 Sadia Chile S.A.Sadia Foods GmbH
 
 
 Germany
 
 Sadia Foods GmbHSATS BRF Food PTE Ltd.
 
 
 Singapore
 
 SATS BRF Food PTE Ltd.BRF Global Namíbia
 
 
 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
 (f)
 
 Luxembourg
 
 BRF Luxembourg Sarl


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BRF Austria GmbH
 (f)
 
 Austria
 
 BRF Austria GmbHOne Foods Holdings Ltd
 (d) (f)
 
 United Arab Emirates
 
 One Foods Holdings LtdAl-Wafi Food Products Factory
  LLC
 (e) (f)
 
 United Arab Emirates
 
 Al-Wafi Food Products Factory LLCBadi Ltd.
 (e) (f)
 
 United Arab Emirates
 
 Badi Ltd.Al-Wafi Al-Takamol
  International for Foods Products
 (e) (f)
 
 Saudi Arabia
 
 Al-Wafi Al-Takamol International for Foods ProductsBRF Al Yasra Food K.S.C.C.
  ("BRF AFC")
 (e) (f)
 
 Kuwait
 
 BRF Al Yasra Food K.S.C.C. ("BRF AFC")BRF Foods GmbH
 (e) (f)
 
 Austria
 
 BRF Foods GmbHAl Khan Foodstuff LLC
  ("AKF")
 (c) (e)
 
 Oman
 
 Al Khan Foodstuff LLC ("AKF")FFM Further Processing Sdn.
  Bhd.
 (e) (f)
 
 Malaysia
 
 FFM Further Processing Sdn. Bhd.SHB Comércio e Indústria de Alimentos S.A.
 (e) (f)
 
 Brazil
 
 SHB Comércio e Indústria de Alimentos S.A.TBQ Foods GmbH
 (i) (n)
 
 Austria
 
 TBQ Foods GmbHBanvit Bandirma Vitaminli
 (n) (p)
 
 Turkey
 
 Banvit Bandirma VitaminliBanvit Enerji ve Elektrik
  Üretim  Ltd. Sti.
 (n)
 
 Turkey
 
 Banvit Enerji ve Elektrik Üretim  Ltd. Sti.Banvit Foods SRL
 (n)
 
 Romania
 
 Banvit Foods SRLNutrinvestments BV
 (n)
 
 The Netherlands
 
 Nutrinvestments BVBanvit ME FZE
 (n)
 
 United Arab Emirates
 
 Banvit ME FZEBanvit Foods SRL
 (n)
 
 Romania
 
 Banvit Foods SRLBRF Malaysia Sdn Bhd
 (k)
 
 Malaysia
 
 BRF Malaysia Sdn BhdFederal Foods LLC
 (e) (f)
 
 United Arab Emirates
 
 Federal Foods LLCFederal Foods Qatar
 (e) (f)
 
 Qatar
 
 Federal Foods QatarSHB Comércio e Indústria
  de Alimentos S.A.
 (e) (f)
 
 Brazil
 
 SHB Comércio e Indústria de Alimentos S.A.BRF Hong Kong LLC
 (g)
 
 Hong Kong
 
 BRF Hong Kong LLCEstablecimiento Levino Zaccardi y Cia. S.A.
 (a)
 
 Argentina
 
 Establecimiento Levino Zaccardi y Cia. S.A.


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BRF
  Pet S.A.
 (o)
 
 Brazil
 
 BRF
  Pet 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.PR-SAD Administração de bem próprio S.A.
 
 
 Brazil
 
 PR-SAD Administração de bem próprio S.A.Quickfood S.A.
 
 
 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.
 
 
 Paraguay
 
 Compañía
  Paraguaya Comercial S.A.Sadia Alimentos S.A.
 
 
 Argentina
 
 Sadia Alimentos S.A.Sadia Overseas Ltd.
 (q)
 
 Cayman Island
 
 Sadia Overseas Ltd.Sadia
  Uruguay S.A.
 
 
 Uruguay
 
 Sadia
  Uruguay 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, operates as a trading in the European market and owns 101 direct subsidiaries in Madeira Island, Portugal, with an investment as of December 31, 2017 of R$3,617 (R$3,301 as of December 31, 2016) and a direct subsidiary in Den Bosch, The Netherlands, denominated Qualy 20 with an investment as of December 31, 2017 of R$6,471 (R$6,638 as of December 31, 2016). The wholly-owned subsidiary Qualy 5201 B.V. owns 212 subsidiaries in The Netherlands being the amount of this investment as of December 31, 2017 of R$20,210 (R$18,234 as of December 31, 2016). The indirect subsidiary Invicta Food Group Ltd. owns 120 direct subsidiaries in Ashford, England, with an investment of R$128,616 as of December 31, 2017 (R$112,471 as of December 31, 2016). The indirect subsidiary Universal Meats (UK) Ltd owns 99 direct subsidiaries in Ashford, England with an investment of R$41,636 as of December 1, 2017 (R$37,486 as of December 31, 2016). The indirect subsidiary Golden Foods Siam Europe Ltd (GFE) owns 32 subsidiaries in Ashford. England with an investment of R$16 as of December 31, 2017 (R$114,068 as of December 31, 2016). The purpose of these 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) On January 02, 2017, disposal of subsidiary to BRF Foods GmbH.(d) On January 11, 2017, establishment of equity interest.(e) On January 12, 2017, acquisition of equity interest by One Foods Holdings Ltd. On December 31, 2016 such equity interests were held by wholly-owned subsidiary BRF GmbH.(f) On January 13, 2017, with investment in SHB through capital increase in direct subsidiaries. On December 31, 2016, SHB’s equity interest was held by BRF S.A. (99.00%) and by wholly-owned subsidiary PSA Laboratório Veterinário Ltda (1.00%).(g) On January 13, 2017, establishment of equity interest.(h) On February 28, 2017, acquisition of equity interest by BRF GmbH and BRF Global GmbH. On December 31, 2016, such equity interest was held by wholly-owned subsidiary Sadia Foods GmbH.(i) On March 08, 2017, establishment of the subsidiaries TBQ Foods GmbH.(j) On March 31, 2017, establishment of equity interest, 90% held by the subsidiary BRF GmbH and 10% held by the subsidiary BRF Holland B.V., both wholly-owned subsidiary.(k) On April 10, 2017, disposal of 100% of equity interest to One Foods Holdings Ltd.(l) On April 18, 2017, acquisition of 7.16% of equity interest.(m) On April 27,2017, change in equity interest of the subsidiaries of Campo Austral, as a result of the conclusion of the merger process started a November 01, 2016.(n) On May 25, 2017, subsidiary TBQ Foods GmbH acquired 79.48% of the shares issued by Banvit Bandirma Vitaminli Yem Sanayii A.S..(o) On June 21, 2017, change name and corporate purpose of K&S Alimentos S.A. to BRF Pet S.A..(p) On August 11, 2017, concluded the acquisition of part of the shares issued by Banvit Bandirma Vitaminli Yem Sanayii S.A., and thus holds 91.71% of the equity interest.(q) On December 11, 2017, change in equity interest of the Sadia Overseas Ltd.


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