EXHIBIT 8

PHILIPPINE LONG DISTANCE TELEPHONE COMPANY

Subsidiaries as at December 31, 2012



|                                                                                   |  |                       |  |                                                                                                                                                                             |  |                         |       |  |          |  |       |        |  |  |          |  |  |  |       | 
|---------------------------------------------------------------------------------- |  | --------------------- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | ----------------------- | ----- |  | -------- |  | ----- | ------ |  |  | -------- |  |  |  | ----- | 
|                                                                                   |  |                       |  |                                                                                                                                                                             |  | Percentage of Ownership |      
|                                                                                   |  | Place of              |  |                                                                                                                                                                             |  | 2012                    |       |  | 2011     | 
|Name of Subsidiary                                                                 |  | Incorporation         |  | Principal Business Activity                                                                                                                                                 |  | Direct                  |       |  | Indirect |  |       | Direct |  |  | Indirect | 
|                                                                                   |  |                       |  |                                                                                                                                                                             |  |                        
|Wireless                                                                           |  |                       |  |                                                                                                                                                                             |  |                         |       |  |          |  |       |        |  |  |          |  |  |  |       | 
|Smart:                                                                             |  | Philippines           |  | Cellular mobile services                                                                                                                                                    |  |                         | 100.0 |  |          |  |      |        |  |  | 100.0    |  |  |  |      | 
|Smart Broadband, Inc. and Subsidiary                                               |  | Philippines           |  | Internet broadband distribution services                                                                                                                                    |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Primeworld Digital Systems, Inc.                                                   |  | Philippines           |  | Internet broadband distribution services                                                                                                                                    |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|I-Contacts Corporation                                                             |  | Philippines           |  | Call center services                                                                                                                                                        |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Wolfpac Mobile, Inc.                                                               |  | Philippines           |  | Mobile applications development and services                                                                                                                                |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Wireless Card, Inc.                                                                |  | Philippines           |  | Promotion of the sale and/or patronage of debit and/or charge cards                                                                                                         |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Smarthub, Inc.                                                                     |  | Philippines           |  | Software development and sale of maintenance and support services                                                                                                           |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Smart Money Holdings Corporation                                                   |  | Cayman Islands        |  | Investment company                                                                                                                                                          |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Smart Money, Inc.                                                                  |  | Cayman Islands        |  | Mobile commerce solutions marketing                                                                                                                                         |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Far East Capital Limited and Subsidiary                                            |  | Cayman Islands        |  | Cost effective offshore financing and risk management activities for Smart                                                                                                  |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|PH Communications Holdings Corporation                                             |  | Philippines           |  | Investment company                                                                                                                                                          |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Francom Holdings, Inc.                                                             |  | Philippines           |  | Investment company                                                                                                                                                          |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Connectivity Unlimited Resource Enterprise                                         |  | Philippines           |  | Cellular mobile services                                                                                                                                                    |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Chikka Holdings Limited and Subsidiaries                                           |  | British VirginIslands |  | Mobile applications development and services; Content provider                                                                                                              |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|Smarthub Pte. Ltd.                                                                 |  | Singapore             |  | Investment company                                                                                                                                                          |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|SmartConnect Global Pte. Ltd.                                                      |  | Singapore             |  | International trade of satellites and Global System for Mobile Communication, or GSM, enabled global
telecommunications                                                     |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|3rdBrand Pte. Ltd.                                                                 |  | Singapore             |  | Solutions and systems integration services                                                                                                                                  |  |                         |      |  |          |  | 85.0  |        |  |  |         |  |  |  | 85.0  | 
|Telesat, Inc.(a)                                                                   |  | Philippines           |  | Satellite communications services                                                                                                                                           |  |                         | 100.0 |  |          |  |      |        |  |  | 100.0    |  |  |  |      | 
|ACeS Philippines Cellular Satellite Corporation                                    |  | Philippines           |  | Satellite information and messaging services                                                                                                                                |  |                         | 88.5  |  |          |  | 11.5  |        |  |  | 85.0     |  |  |  | 11.5  | 
|Mabuhay Investment Corporation (formerly Mabuhay Satellite Corporation), or MIC(b) |  | Philippines           |  | Investment company                                                                                                                                                          |  |                         | 67.0  |  |          |  |      |        |  |  | 67.0     |  |  |  |      | 
|Digitel Mobile Philippines, Inc. a wholly-owned subsidiary of Digitel              |  | Philippines           |  | Cellular mobile services                                                                                                                                                    |  |                         |      |  |          |  | 99.5  |        |  |  |         |  |  |  | 70.2  | 
|                                                                                   |  |                       |  |                                                                                                                                                                             |  |                        
|Fixed Line                                                                         |  |                       |  |                                                                                                                                                                             |  |                         |       |  |          |  |       |        |  |  |          |  |  |  |       | 
|PLDT Clark Telecom, Inc.                                                           |  | Philippines           |  | Telecommunications services                                                                                                                                                 |  |                         | 100.0 |  |          |  |      |        |  |  | 100.0    |  |  |  |      | 
|PLDT Subic Telecom, Inc.                                                           |  | Philippines           |  | Telecommunications services                                                                                                                                                 |  |                         | 100.0 |  |          |  |      |        |  |  | 100.0    |  |  |  |      | 
|PLDT Global Corporation and Subsidiaries                                           |  | British VirginIslands |  | Telecommunications services                                                                                                                                                 |  |                         | 100.0 |  |          |  |      |        |  |  | 100.0    |  |  |  |      | 
|Smart-NTT Multimedia, Inc.(a)                                                      |  | Philippines           |  | Data and network services                                                                                                                                                   |  |                         | 100.0 |  |          |  |      |        |  |  | 100.0    |  |  |  |      | 
|PLDT-Philcom, Inc. and Subsidiaries                                                |  | Philippines           |  | Telecommunications services                                                                                                                                                 |  |                         | 100.0 |  |          |  |      |        |  |  | 100.0    |  |  |  |      | 
|ePLDT, Inc., or ePLDT(c):                                                          |  | Philippines           |  | Information and communications infrastructure for internet-based services, e-commerce, customer relationship management and
information technology, or IT, related services |  |                         | 100.0 |  |          |  |      |        |  |  | 100.0    |  |  |  |      | 
|IP Converge Data Services, Inc., or IPCDSI(d)                                      |  | Philippines           |  | Information and communications infrastructure for internet-based services, e-commerce, customer relationship management and IT
related services                             |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  |      | 
|ABM Global Solutions, Inc., or AGS, and Subsidiaries, or AGS Group(e)              |  | Philippines           |  | Internet-based purchasing, IT consulting and professional services                                                                                                          |  |                         |      |  |          |  | 97.1  |        |  |  |         |  |  |  | 93.5  | 
|ePDS, Inc.                                                                         |  | Philippines           |  | Bills printing and other related value-added services, or VAS                                                                                                               |  |                         |      |  |          |  | 67.0  |        |  |  |         |  |  |  | 67.0  | 
|netGames, Inc.(f)                                                                  |  | Philippines           |  | Gaming support services                                                                                                                                                     |  |                         |      |  |          |  | 57.5  |        |  |  |         |  |  |  | 57.5  | 
|Digitel:                                                                           |  | Philippines           |  | Telecommunications services                                                                                                                                                 |  |                         | 99.5  |  |          |  |      |        |  |  | 70.2     |  |  |  |      | 
|Digitel Capital Philippines Ltd.(g)                                                |  | British VirginIslands |  | Telecommunications services                                                                                                                                                 |  |                         |      |  |          |  | 99.5  |        |  |  |         |  |  |  | 70.2  | 
|Digitel Information Technology Services, Inc.(h)                                   |  | Philippines           |  | Internet services                                                                                                                                                           |  |                         |      |  |          |  | 99.5  |        |  |  |         |  |  |  | 70.2  | 
|PLDT-Maratel, Inc.                                                                 |  | Philippines           |  | Telecommunications services                                                                                                                                                 |  |                         | 97.8  |  |          |  |      |        |  |  | 97.8     |  |  |  |      | 
|Bonifacio Communications Corporation                                               |  | Philippines           |  | Telecommunications, infrastructure and related VAS                                                                                                                          |  |                         | 75.0  |  |          |  |      |        |  |  | 75.0     |  |  |  |      | 
|Pilipinas Global Network Limited and Subsidiaries                                  |  | British VirginIslands |  | International distributor of Filipino channels and content                                                                                                                  |  |                         | 60.0  |  |          |  |      |        |  |  | 60.0     |  |  |  |      | 
|                                                                                   |  |                       |  |                                                                                                                                                                             |  |                        
|BPO(i)                                                                             |  |                       |  |                                                                                                                                                                             |  |                         |       |  |          |  |       |        |  |  |          |  |  |  |       | 
|SPi Global Holdings, Inc., or SPi Global:                                          |  | Philippines           |  | Investment company                                                                                                                                                          |  |                         | 100.0 |  |          |  |      |        |  |  | 100.0    |  |  |  |      | 
|SPi Technologies, Inc., or SPi, and Subsidiaries, or SPi Group                     |  | Philippines           |  | Knowledge processing solutions                                                                                                                                              |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|SPi CRM, Inc.                                                                      |  | Philippines           |  | Customer relationship management                                                                                                                                            |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  | 100.0 | 
|SPi Global Investments Limited, or SGIL, and Subsidiaries, or SGIL
Group(j)        |  | British VirginIslands |  | General administration, planning and corporate services to its affiliates, subsidiaries and branches                                                                        |  |                         |      |  |          |  | 100.0 |        |  |  |         |  |  |  |      | 
|Infocom Technologies, Inc.                                                         |  | Philippines           |  | Customer relationship management                                                                                                                                            |  |                         |      |  |          |  | 99.6  |        |  |  |         |  |  |  | 99.6  | 
|                                                                                   |  |                       |  |                                                                                                                                                                             |  |                        
|Others                                                                             |  |                       |  |                                                                                                                                                                             |  |                         |       |  |          |  |       |        |  |  |          |  |  |  |       | 
|PLDT Communications and Energy Ventures, Inc.                                      |  | Philippines           |  | Investment company                                                                                                                                                          |  |                         |      |  |          |  | 99.8  |        |  |  |         |  |  |  | 99.5  | 



|(a) | Ceased commercial operations.
|--- | -----------------------------

|(b) | Ceased commercial operations; however, on January 13, 2012, the Philippine SEC approved the
amendment of MICs Articles of Incorporation changing its name from Mabuhay Satellite Corporation to Mabuhay Investments Corporation and its primary purpose from satellite communication to holding company.
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(c) | On June 11, 2012, MySecureSign and ePLDT were merged, wherein ePLDT became the surviving
company.
|--- | -------------------------------------------------------------------------------------------------

|(d) | On October 12, 2012, ePLDT acquired 100% equity interest in IPCDSI.
|--- | -------------------------------------------------------------------

|(e) | In December 2012, ePLDT acquired an additional 3.6% equity interest in AGS from its minority
shareholders for a consideration of Php3 million, thereby increasing ePLDTs ownership in AGS from 93.5% to 97.1%.
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(f) | Ceased commercial operations in January 2013.
|--- | ---------------------------------------------

|(g) | Liquidated in January 2013.
|--- | ---------------------------

|(h) | Approved for liquidation in June 2013.
|--- | --------------------------------------

|(i) | On December 4, 2012, our Board of Directors authorized the sale of our BPO segment, thus,
the BPO segment was classified as discontinued operations and a disposal group held-for-sale. See  Discontinued Operations and Note 3  Managements Use of Accounting Judgments, Estimates and Assumptions  Discontinued
Operations.
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(j) | On March 8, 2012, SGIL was incorporated in British Virgin Islands to provide regional
support services to SPi Global and Subsidiaries. On July 25, 2012, SGIL through its subsidiary, SPi Global Shared Services Pte. Ltd. was registered with the Philippine SEC as a multinational company to establish its regional operating
headquarters in the Philippines.
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