Exhibit 8.1
  Attributableequity interestsName of company
    
    Jurisdiction
    
    
    Direct
    
    
    IndirectGuangxi Yuchai Machinery Company Limited
    
    Peoples Republic of China
(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
    %Changsha Yuchai Automobile Parts Trading Company Limited (formerly
known as Changsha Yuchai Marketing Company Limited)(1)
    
    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 Anda Gear Company Limited (now known as 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
    %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 Jingduo 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
    %Guangxi Yuchai Automobile Spare Parts Manufacturing Company Limited
    
    PRC
    
    
    
    
    
    
    14.8
    %*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
    %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
    
    
    
    
    
    
    47.4
    %#
 
 *
    
    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, the Company considers HLGE a subsidiary as
it is able to govern the financial and operating policies of HLGE.(1)
    
    The Company was
de-registered on January 5, 2010.