Exhibit 8.1

The particulars of the Companys subsidiaries as at December 31, 2013 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 Yuchai Accessories Manufacturing Company Limited                                                |  | PRC                               |  |                             |  |          | 76.4  | %  
|Guangxi Yulin Yuchai Accessories Manufacturing Company Limited                                          |  | PRC                               |  |                             |  |          | 74.2  | %  
|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  | %  
|Guangxi Yuchai Crankshaft Co., Ltd.                                                                     |  | PRC                               |  |                             |  |          | 55.7  | %  
|Guangxi Yulin Chi Jia Cars Spare Parts Company Limited                                                  |  | PRC                               |  |                             |  |          | 74.2  | %  
|Guangxi Yulin Hotel Company Limited                                                                     |  | PRC                               |  |                             |  |          | 76.4  | %  
|Guangxi Shang Lin Food Company Limited (previously known as Guangxi Shang Lin Trading Company Limited
) |  | PRC                               |  |                             |  |          | 76.4  | %  
|Guangzhou Tongju Commerce And Trade Company Limited                                                     |  | PRC                               |  |                             |  |          | 54.9  | %  
|Hunan Yuchai Machinery Industry Company Limited                                                         |  | PRC                               |  |                             |  |          | 28.0  | %* 
|Jining Yuchai Engine Company Limited                                                                    |  | PRC                               |  |                             |  |          | 53.5  | %  
|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                               |  |                             |  |          | 28.8  | %* 
|Xuzhou Yuchai Machinery Industry Development Company Limited                                            |  | PRC                               |  |                             |  |          | 54.9  | %  
|Yunnan Yuchai Machinery Industry Company Limited                                                        |  | PRC                               |  |                             |  |          | 32.9  | %* 
|Yulin Yuchai Machinery Industry Development Co., Ltd.                                                   |  | PRC                               |  |                             |  |          | 54.9  | %  
|Guangxi Yulin City Yulin Commerce Trading Co., Ltd.                                                     |  | PRC                               |  |                             |  |          | 76.4  | %  
|Ningxia Yuchai Machinery Monopoly Company Limited.                                                      |  | PRC                               |  |                             |  |          | 54.9  | %**
|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 | %#



|* | 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.
|- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|# | We consolidate HLGE as a subsidiary, as we are able to govern the financial and operating policies of HLGE. As of March 7, 2014, our
shareholding interest in HLGE was 48.9%.
|- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|** | It is a subsidiary that was incorporated in fiscal year 2013.
|-- | -------------------------------------------------------------