##### 






Exhibit 8.0




|                                          |                              |                    |                    |  |               |  |                   |              |  |  |     |   |  | 
|----------------------------------------- | ---------------------------- | ------------------ | ------------------ |  | ------------- |  | ----------------- | ------------ |  |  | --- | - |  | 
|                                          |                              | Country of         |                    |  |               |  |                  
|                                          |                              | Incorporation and  |                    |  |               |  | Group Effective   |             
|Name and Nature of Business               |                              | Registration       |                    |  | Type of Share |  |                   | Shareholding | 
|                                          |                              |                    |                    |  |               |  |                   |              | 
|Canunda Power Pty Limited*                |                              |                    | Australia          |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Gippsland Power Pty Limited*              |                              |                    | Australia          |  |               |  | Ordinary Shares   |              |  |  | 70  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Hazelwood Power Partnership*              |                              |                    | Australia          |  |               |  | Partners Capital |              |  |  | 92  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Latrobe Power Partnership*                |                              |                    | Australia          |  |               |  | Partners Capital |              |  |  | 70  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Perth Power Partnership*                  |                              |                    | Australia          |  |               |  | Partners Capital |              |  |  | 49  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Synergen Power Pty Limited*               |                              |                    | Australia          |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|International Power Opatovice A.S.*       |                              |                    | Czech Republic     |  |               |  | Ordinary Shares   |              |  |  | 99  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Deeside Power Development Company Limited |                              |                    | England and Wales  |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|First Hydro Company*                      |                              |                    | England and Wales  |  |               |  | Ordinary Shares   |              |  |  | 70  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|First Hydro Finance plc*                  |                              |                    | England and Wales  |  |               |  | Ordinary Shares   |              |  |  | 70  | %
|                                          | (Financing company)          |                    |                    |  |               |  |                   |              |  |  |     |   | 
|IPM Eagle LLP*                            |                              |                    | England and Wales  |  |               |  | Partners Capital |              |  |  | 70  | %
|                                          | (Investment holding company) |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Normanglade 4 LLP*                        |                              |                    | England and Wales  |  |               |  | Partners Capital |              |  |  | 70  | %
|                                          | (Financing company)          |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Pelican Point Power Limited*              |                              |                    | England and Wales |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Rugeley Power Limited                     |                              |                    | England and Wales  |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Saltend Cogeneration Company Limited*     |                              |                    | England and Wales  |  |               |  | Ordinary Shares   |              |  |  | 70  | %
|                                          |                              | (Power generation) |                    |  |               |  |                   |              |  |  |     |   |  | 
|IPR Insurance Company Limited*            |                              |                    | Guernsey           |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                          | (Insurance captive)          |                    |                    |  |               |  |                   |              |  |  |     |   | 
|International Power (Jersey) Limited      |                              |                    | Jersey**           |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                          | (Financing company)          |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Al Kamil Power Company SAOG*              |                              |                    | Oman               |  |               |  | Ordinary Shares   |              |  |  | 65  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Turbogás  Produtora Enérgetica S.A*      |                              |                    | Portugal           |  |               |  | Ordinary Shares   |              |  |  | 60  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Tihama Power Generation Company Limited*  |                              |                    | Saudi Arabia       |  |               |  | Ordinary Shares   |              |  |  | 60  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Electro Metalurgica del Ebro SL*          |                              |                    | Spain              |  |               |  | Ordinary Shares   |              |  |  | 64  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 
|Ibérica de Enérgías SL*                   |                              |                    | Spain              |  |               |  | Ordinary Shares   |              |  |  | 70  | %
|                                          | (Power generation)           |                    |                    |  |               |  |                   |              |  |  |     |   | 





---



##### 






|                                       |                     |                   |          |  |               |  |                   |              |  |  |     |   | 
|-------------------------------------- | ------------------- | ----------------- | -------- |  | ------------- |  | ----------------- | ------------ |  |  | --- | - | 
|                                       |                     | Country of        |          |  |               |  |                  
|                                       |                     | Incorporation and |          |  |               |  | Group Effective   |             
|Name and Nature of Business            |                     | Registration      |          |  | Type of Share |  |                   | Shareholding | 
|                                       |                     |                   |          |  |               |  |                   |              | 
|Thai National Power Company Limited*   |                     |                   | Thailand |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                       | (Power generation)  |                   |          |  |               |  |                   |              |  |  |     |   | 
|ANP Bellingham Energy Company, LLC*    |                     |                   | US       |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                       | (Power generation)  |                   |          |  |               |  |                   |              |  |  |     |   | 
|ANP Blackstone Energy Company, LLC*    |                     |                   | US       |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                       | (Power generation)  |                   |          |  |               |  |                   |              |  |  |     |   | 
|ANP Funding I, LLC*                    |                     |                   | US       |  |               |  | Ordinary Shares   |              |  |  | 100 | %
|                                       | (Financing company) |                   |          |  |               |  |                   |              |  |  |     |   | 
|Hays Energy Limited Partnership*       |                     |                   | US       |  |               |  | Partners Capital |              |  |  | 100 | %
|                                       | (Power generation)  |                   |          |  |               |  |                   |              |  |  |     |   | 
|Midlothian Energy Limited Partnership* |                     |                   | US       |  |               |  | Partners Capital |              |  |  | 100 | %
|                                       | (Power generation)  |                   |          |  |               |  |                   |              |  |  |     |   | 
|Milford Power Limited Partnership*     |                     |                   | US       |  |               |  | Partners Capital |              |  |  | 100 | %
|                                       | (Power generation)  |                   |          |  |               |  |                   |              |  |  |     |   | 








| |   |                                   
| | - | ----------------------------------
| | * | Held by an intermediate subsidiary



|   |                   
|-- | ------------------
|** | Operates in the UK



| |   |                      
| | - | ---------------------
| |  | Operates in Australia