Exhibit 8.1

The particulars of the Companys subsidiaries as at December 31, 2017 are set forth below:



|                                                                                                                                  |  |                                    |  |                              |       |   |          |  |       |  
|--------------------------------------------------------------------------------------------------------------------------------- |  | ---------------------------------- |  | ---------------------------- | ----- | - | -------- |  | ----- | -
|                                                                                                                                  |  |                                    |  | Attributableequity interests |      
|Name of company                                                                                                                   |  | Jurisdiction                       |  | Direct                       |       |   | Indirect | 
|Guangxi Yuchai Machinery Company Limited                                                                                          |  | Peoples Republic of
China (PRC) |  |                              |      |   |          |  | 76.4  | %
|Guangxi Yuchai Accessories Manufacturing Company Limited                                                                          |  | PRC                                |  |                              |      |   |          |  | 76.4  | %
|Guangxi Yuchai Equipment Mould Company Limited (formerly known as Guangxi Yulin Yuchai Accessories Manufacturing Company
Limited) |  | PRC                                |  |                              |      |   |          |  | 76.4  | %
|Guangxi Yuchai Machinery Monopoly Development Co., Ltd.                                                                           |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|Jining Yuchai Engine Company Limited                                                                                              |  | PRC                                |  |                              |      |   |          |  | 76.4  | %
|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  | %
|Suzhou Yuchai Machinery Monopoly Co., Ltd.                                                                                        |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|Wulumuqi Yuchai Machinery Monopoly Company Limited                                                                                |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|Changchun Yuchai Marketing Company Limited                                                                                        |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|Nanjing Yuchai Machinery 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                                |  |                              |      |   |          |  | 54.9  | %
|Wuhan Yuchai Marketing Company Limited                                                                                            |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|Guangxi Yuchai Crankshaft Co., Ltd.                                                                                               |  | PRC                                |  |                              |      |   |          |  | 76.4  | %
|Guangxi Yulin Hotel Company Limited                                                                                               |  | PRC                                |  |                              |      |   |          |  | 76.4  | %
|Guangxi Shang Lin Food Co., Limited                                                                                               |  | PRC                                |  |                              |      |   |          |  | 76.4  | %
|Guangxi Yuchai Deyou Engine Company Limited                                                                                       |  | PRC                                |  |                              |      |   |          |  | 76.4  | %
|Guangzhou Tongju Commerce and Trade Company Limited                                                                               |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|Hunan Yuchai Machinery Industry Company Limited                                                                                   |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|Yuchai Remanufacturing Services (Suzhou) Co., Ltd.                                                                                |  | PRC                                |  |                              |      |   |          |  | 76.4  | %
|Shanghai Yuchai Jidian Marketing Company Limited                                                                                  |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|Shenyang Yuchai Marketing Company Limited                                                                                         |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|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                                |  |                              |      |   |          |  | 54.9  | %
|Xuzhou Yuchai Machinery Industry Development Co., Limited                                                                         |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|Yunnan Yuchai Machinery Industry Company Limited                                                                                  |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|Yulin Yuchai Machinery Industry Development Co., Ltd.                                                                             |  | PRC                                |  |                              |      |   |          |  | 54.9  | %
|YC Europe Co., Limited.                                                                                                           |  | PRC                                |  |                              |      |   |          |  | 51.6  | %
|Yuchai Machinery (Hong Kong) Co., Limited.                                                                                        |  | PRC                                |  |                              |      |   |          |  | 76.4  | %
|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 | % |          |  |      |  



---

|                                    |  |              |  |                              |       |   |          |  |      |   
|----------------------------------- |  | ------------ |  | ---------------------------- | ----- | - | -------- |  | ---- | --
|                                    |  |              |  | Attributableequity interests |      
|Name of company                     |  | Jurisdiction |  | Direct                       |       |   | Indirect | 
|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    |  |                              |      |   |          |  | 48.9 | %#





|# | We consolidate HLGE as a subsidiary, as we are able to govern the financial and operating policies of HLGE. As of February 28, 2018, our shareholding interest in
HLGE was 48.9%.
|- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------