Exhibit 8.1

The particulars of the Companys subsidiaries as at December 31, 2011 are set forth below:



|                                                                                            |  |                                   |  |                              |       |   |          |  |       |   
|------------------------------------------------------------------------------------------- |  | --------------------------------- |  | ---------------------------- | ----- | - | -------- |  | ----- | --
|                                                                                            |  |                                   |  | Attributableequity
interests |      
|Name of company                                                                             |  | Jurisdiction                      |  | Direct                       |       |   | Indirect | 
|Guangxi Yuchai Machinery Company Limited                                                    |  | Peoples Republic ofChina (PRC) |  |                              |      |   |          |  | 76.4  | % 
|Guangxi Yulin Yuchai Accessories Manufacturing Company Limited                              |  | PRC                               |  |                              |      |   |          |  | 74.2  | % 
|Yuchai Express Guarantee Co. Ltd                                                            |  | PRC                               |  |                              |      |   |          |  | 76.4  | % 
|Guangxi Yuchai Machinery Monopoly Development Co., Ltd                                      |  | PRC                               |  |                              |      |   |          |  | 54.9  | % 
|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  | % 
|Xiamen Yuchai Diesel Engines Co., Ltd.                                                      |  | PRC                               |  |                              |      |   |          |  | 76.4  | % 
|Wulumuqi Yuchai Machinery Monopoly Company Limited                                          |  | PRC                               |  |                              |      |   |          |  | 54.9  | % 
|Changchun Yuchai Marketing Company Limited                                                  |  | PRC                               |  |                              |      |   |          |  | 54.9  | % 
|Nanjing 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                               |  |                              |      |   |          |  | 43.9  | %*
|Wuhan Yuchai Marketing Company Limited                                                      |  | PRC                               |  |                              |      |   |          |  | 54.9  | % 
|Kunming Yuchai Marketing Company Limited                                                    |  | PRC                               |  |                              |      |   |          |  | 54.9  | % 
|Guangxi Yuchai Crankshaft Co., Ltd. (now known as Guangxi Yuchai Anda Gear Company Limited) |  | PRC                               |  |                              |      |   |          |  | 55.7  | % 
|Guangxi Yulin Chi Jia Cars Spare Parts Company Limited                                      |  | PRC                               |  |                              |      |   |          |  | 74.2  | % 
|Guangxi Yulin Hotel Company Limited                                                         |  | PRC                               |  |                              |      |   |          |  | 76.4  | % 
|Guangzhou Tongju Commerce And Trade Company Limited                                         |  | PRC                               |  |                              |      |   |          |  | 28.0  | %*
|Hunan Yuchai Machinery Industry Company Limited                                             |  | PRC                               |  |                              |      |   |          |  | 28.0  | %*
|Jining Yuchai Engine Company Limited                                                        |  | PRC                               |  |                              |      |   |          |  | 39.7  | %*
|Shanghai Yuchai Jidian Marketing Company Limited                                            |  | PRC                               |  |                              |      |   |          |  | 54.9  | % 
|Shenyang Yuchai Marketing Company Limited                                                   |  | PRC                               |  |                              |      |   |          |  | 32.9  | % 
|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                               |  |                              |      |   |          |  | 28.8  | %*
|Yunnan Yuchai Machinery Industry Company Limited                                            |  | PRC                               |  |                              |      |   |          |  | 32.9  | %*
|Zhejiang Yuchai Sanli Engine Company Limited                                                |  | PRC                               |  |                              |      |   |          |  | 39.7  | %*
|Yulin Yuchai Machinery Industry Development Co., Ltd.                                       |  | PRC                               |  |                              |      |   |          |  | 54.9  | % 
|Guangxi Yulin City Commerce Trading Co., Ltd                                                |  | PRC                               |  |                              |      |   |          |  | 76.4  | % 
|YACC Investments Limited I                                                                  |  | Cayman                            |  |                              |      |   |          |  | 76.4  | % 
|Yuchai/Asimco Components Company Limited                                                    |  | Cayman                            |  |                              |      |   |          |  | 76.4  | % 
|Nanning Yuchai Machinery Monopoly Company Limited                                           |  | PRC                               |  |                              |      |   |          |  | 54.9  | % 
|Guangxi Yuchai Chijia Automobile Spare Parts Company Limited                                |  | PRC                               |  |                              |       |   |          |  | 74.2  | % 
|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 | % |          |  |      |   
|Earnest Assets Limited                                                                      |  | BVI                               |  |                              | 100.0 | % |          |  |      |   
|Constellation Star Holdings Limited                                                         |  | BVI                               |  |                              | 100.0 | % |          |  |      |   
|HL Global Enterprises Limited                                                               |  | Singapore                         |  |                              |      |   |          |  | 49.4  | %#



|* | It is a subsidiary that is controlled by the Company. Control exists when the Company has the power, directly or indirectly, to govern the financial and operating
policies of an enterprise so as to obtain benefits from its activities.
|- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|# | Having regard to the potential voting rights attributable to the preference shares in HLGE, we consider HLGE a subsidiary, as we are able to govern the financial and
operating policies of HLGE. As of April 4, 2012, our shareholding interest in HLGE was 48.9%.
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