Exhibit 8.1



|                                                                            |  |                               |  |                                                                             
|--------------------------------------------------------------------------- |  | ----------------------------- |  | ----------------------------------------------------------------------------
|Entity Name                                                                 |  | Jurisdiction of Incorporation |  | Name(s) Under Which it Does Business                                        
|I.C. Power Asia Development Ltd.                                            |  | Israel                        |  | IC Power Asia Development Ltd.                                              
|IC Power Pte. Ltd.                                                          |  | Singapore                     |  | IC Power Pte. Ltd.                                                          
|IC Power Distribution Holdings Pte. Ltd.                                    |  | Singapore                     |  | IC Power Distribution Holdings Pte. Ltd.                                    
|Compania Boliviana de Energia Electrica S.A.Bolivian Power Company Limited |  | Canada                        |  | Compania Boliviana de Energia ElectricaS.A.  Bolivian Power Company Limited
|Kallpa Generación S.A.                                                      |  | Peru                          |  | Kallpa Generación S.A.                                                      
|Cerro del Aguila S.A.
Hidro Chilia S.A.C.
Pacahuasi Energía S.A.            |  | Peru Peru
Peru                |  | Cerro del Aguila S.A.Hidro Chilia S.A.C.
Pacahuasi Energía S.A.             
|IC Power Southern Terminals S.A.                                            |  | Peru                          |  | IC Power Southern Terminals S.A.                                            
|Nejapa Power Company S.A.                                                   |  | Panama                        |  | Nejapa Power Company S.A.                                                   
|Samay III S.A                                                               |  | Peru                          |  | Samay III                                                                   
|Overseas Investments Peru S.A.                                              |  | Peru                          |  | Overseas Investments Peru S.A.                                              
|Surpetroil SAC                                                              |  | Peru                          |  | Surpetroil SAC                                                              
|Samay I S.A.                                                                |  | Peru                          |  | Puerto Bravo                                                                
|PanaGen, Limited                                                            |  | Bermuda                       |  | PanaGen, Limited                                                            
|Verde Securities Limited                                                    |  | Bermuda                       |  | Verde Securities Limited                                                    
|Companía de Electricidad Puerto Plata S.A.                                  |  | Dominican Republic            |  | Companía de Electricidad Puerto Plata S.A.                                  
|Compañía de Energía de Centroamérica, S.A. de C. V.
(Cenergica)             |  | El Salvador                   |  | Compañía de Energía de Centroamérica,S.A. de C. V. (Cenergica)              
|IC Power DR Operations S.A.S.                                               |  | Dominican Republic            |  | IC Power DR Operations                                                      
|Central Cardones S.A.                                                       |  | Chile                         |  | Central Cardones S.A.                                                       
|Lihuen S.A.                                                                 |  | Chile                         |  | Lihuen S.A.                                                                 
|Cerro El Plomo S.A.                                                         |  | Chile                         |  | Cerro El Plomo S.A.                                                         
|Termoeléctrica Colmito S.A.                                                 |  | Chile                         |  | Termoeléctrica Colmito S.A.                                                 
|OPC Rotem Ltd.                                                              |  | Israel                        |  | OPC Rotem Ltd.                                                              
|Jamaica Private Power Company Ltd.                                          |  | Jamaica                       |  | Jamaica Private Power Company                                               
|Consorcio Eólico Amayo (Fase II) S.A.                                       |  | Panama                        |  | Consorcio Eolico Amayo (Fase II) S.A.                                       
|Empresa Energética Corinto Ltd.                                             |  | Cayman Islands                |  | Empresa Energética Corinto Ltd.                                             
|Tipitapa Power Company Ltd.                                                 |  | Cayman Islands                |  | Tipitapa Power Company Ltd.                                                 
|Surpetroil S.A.S.                                                           |  | Colombia                      |  | Surpetroil S.A.S.                                                           
|IC Power Trading S.A.S ESP                                                  |  | Colombia                      |  | IC Power Trading SAS                                                        
|Surenergy S.A.S ESP                                                         |  | Colombia                      |  | Surenergy S.A.S ESP                                                         
|IC Power Development Colombia SAS                                           |  | Colombia                      |  | IC Power Development Colombia SAS                                           
|Inkia Energy Ltd.                                                           |  | Bermuda                       |  | Inkia Energy Ltd.                                                           
|Inkia Americas Ltd.                                                         |  | Bermuda                       |  | Inkia Americas Ltd.                                                         
|Inkia Americas Holdings Ltd.                                                |  | Bermuda                       |  | Inkia Americas Holdings Ltd.                                                
|IC Power Holdings (Kallpa) Limited                                          |  | Bermuda                       |  | IC Power Holdings (Kallpa) Limited                                          
|Inkia Holdings (Cobee) Ltd.                                                 |  | Bermuda                       |  | Inkia Holdings (Cobee) Ltd.                                                 
|IC Power Holdings (CEPP) Limited                                            |  | Bermuda                       |  | IC Power Holdings (CEPP) Limited                                            
|IC Power Holdings (Panama Generation) Limited                               |  | Cayman Islands                |  | IC Power Holdings (Panama Generation)Limited                                
|Inkia Holdings (JPPC) Limited                                               |  | Barbados                      |  | Inkia Holding (JPPC) Limited                                                
|IC Power Panama Management S.de R.L.                                        |  | Panama                        |  | IC Power Panama Management S.de R.L.                                        
|Inkia Salvadorian Power Ltd.                                                |  | Cayman Islands                |  | Inkia Salvadorian Power Ltd.                                                
|IC Power Holdings (Nejapa) Limited                                          |  | Cayman Islands                |  | IC Power Holdings (Nejapa) Limited                                          
|Nejapa Holdings Company Ltd.                                                |  | Cayman Islands                |  | Nejapa Holdings Company Ltd.                                                
|IC Power Holdings (CeppCayman) Limited                                     |  | Cayman Islands                |  | IC Power Holdings (CeppCayman)Limited                                      
|West Indies Development Corporation Ltd.                                    |  | Jamaica                       |  | West Indies Development Corporation Ltd.                                    
|IC Power Chile Inversiones Ltd.                                             |  | Chile                         |  | IC Power Chile Inversiones Ltd.                                             
|IC Power Chile SPA                                                          |  | Chile                         |  | IC Power Chile SPA                                                          
|IC Power Holdings (Chile) Limited                                           |  | Bermuda                       |  | IC Power Holding (Chile) Limited                                            
|Kanan Overseas I Inc.
Kanan Overseas II Inc.
Kanan Overseas III Inc.        |  | Panamá Panamá
Panamá          |  | Kanan Overseas I Inc.Kanan Overseas II Inc.
Kanan Overseas III Inc.         
|Kanan Overseas IV Inc.                                                      |  | Panamá                        |  | Kanan Overseas IV Inc.                                                      



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|                                                             |  |                               |  |                                                            
|------------------------------------------------------------ |  | ----------------------------- |  | -----------------------------------------------------------
|Entity Name                                                  |  | Jurisdiction of Incorporation |  | Name(s) Under Which it Does Business                       
|Cenérgica Panamá Holdings II, S.A.                           |  | Panamá                        |  | Cenérgica Panamá Holdings II, S.A.                         
|Cenérgica Panamá Holdings I, S.A.                            |  | Panamá                        |  | Cenérgica Panamá Holdings I, S.A.                          
|PE Panama Energy S.A.                                        |  | Panamá                        |  | PE Panama Energy S.A.                                      
|IC Power Holdings (Colombia) Trading Limited                 |  | Bermuda                       |  | IC Power Holdings (Colombia) TradingLimited                
|IC Power Israel Ltd.                                         |  | Israel                        |  | IC Power Israel Ltd.                                       
|IC Power Nicaragua Holdings                                  |  | Cayman Islands                |  | IC Power Nicaragua Holdings                                
|IC Power Nicaragua S.A                                       |  | Nicaragua                     |  | IC Power Nicaragua S.A                                     
|IC Power Jamaica Holdings Ltd.                               |  | Cayman Islands                |  | IC Power Jamaica Holdings Ltd.                             
|IC Power Jamaica I Ltd.                                      |  | Saint Lucia                   |  | IC Power Jamaica I Ltd.                                    
|IC Power Jamaica II Ltd.                                     |  | Saint Lucia                   |  | IC Power Jamaica II Ltd.                                   
|IC Power Jamaica Inc.                                        |  | United States                 |  | IC Power Jamaica Inc.                                      
|Private Power Operators Ltd                                  |  | Jamaica                       |  | Private Power Operators Ltd.                               
|IC Power Jamaica III Ltd                                     |  | Saint Lucia                   |  | IC Power Jamaica III Ltd                                   
|Inversiones Waxere S.A                                       |  | Guatemala                     |  | Inversiones Waxere S.A                                     
|Amayo O&M Services S.A                                       |  | Nicaragua                     |  | Amayo O&M Services S.A                                     
|Nicaragua Energy Holdings Ltd.                               |  | Cayman Islands                |  | Nicaragua Energy Holdings Ltd.                             
|Centrans Energy Holdings (Amayo) S.A                         |  | Panama                        |  | Centrans Energy Holdings (Amayo) S.A                       
|Consorcio Eólico Amayo S.A                                   |  | Panama                        |  | Consorcio Eólico Amayo S.A                                 
|Arctas Amayo (Fase II) S.A                                   |  | Panama                        |  | Arctas Amayo (Fase II) S.A                                 
|IC Power Guatemala Limitada                                  |  | Guatemala                     |  | IC Power Guatemala Limitada                                
|Poliwatt Limitada                                            |  | Guatemala                     |  | Poliwatt Limitada                                          
|IC Power Guatemala Holdings Limited                          |  | Cayman Islands                |  | IC Power Guatemala Holdings Limited                        
|AGS Rotem Ltd.                                               |  | Israel                        |  | AGS Rotem Ltd.                                             
|Puerto Quetzal Power LLC                                     |  | United States                 |  | Puerto Quetzal Power (PQP) Company                         
|IC Power USA Services Corp.                                  |  | United States                 |  | IC Power USA Services Corp.                                
|Las Codornices S.A.                                          |  | Chile                         |  | Las Codornices S.A.                                        
|Inkia Energy Guatemala Ltd.                                  |  | Guatemala                     |  | Inkia Energy Guatemala Ltd.                                
|Estrella Cooperatief B.A.                                    |  | The Netherlands               |  | Estrella Cooperatief B.A.                                  
|Recsal B.V.                                                  |  | The Netherlands               |  | Recsal B.V.                                                
|Guatemel B.V.                                                |  | The Netherlands               |  | Guatemel B.V.                                              
|Deorsa B.V.                                                  |  | The Netherlands               |  | Deorsa B.V.                                                
|Deocsa B.V.                                                  |  | The Netherlands               |  | Deocsa B.V.                                                
|Distribuidora de Electricidad Oriente S.A.                   |  | Guatemala                     |  | Distribuidora de Electricidad Oriente S.A.                 
|Redes Eléctricas de Centro América S.A.                      |  | Guatemala                     |  | Redes Eléctricas de Centro América S.A.                    
|Comercializadora Guatemalteca Mayorista de Electricidad S.A. |  | Guatemala                     |  | Comercializadora Guatemalteca Mayoristade Electricidad S.A.
|Distribuidora de Electricidad Occidente S.A.                 |  | Guatemala                     |  | Distribuidora de ElectricidadOccidente S.A.                
|Advanced Integrated Energy Ltd.                              |  | Israel                        |  | Advanced Integrated Energy Ltd.                            
|Quantum (2007) LLC                                           |  | USA                           |  | Quantum (2007) LLC                                         
|I.C. Green Energy Ltd.                                       |  | Israel                        |  | IC Green Energy Ltd.                                       
|Primus Green Energy, Inc.                                    |  | USA                           |  | Primus Green Energy, Inc.                                  
|HelioFocus Ltd.                                              |  | Israel                        |  | HelioFocus Ltd.                                            
|Heliofocus Technologies INC.                                 |  | USA                           |  | Heliofocus Technologies INC.                               
|Heliofocus Hong-Kong Ltd.                                    |  | China                         |  | Heliofocus Hong-Kong Ltd.                                  
|Heliofocus Solar Power (Alxa) Co., Ltd                       |  | China                         |  | Heliofocus Solar Power (Alxa) Co., Ltd                     
|I.C.G. Fuel U.S.A. Inc.                                      |  | USA                           |  | I.C.G. Fuel U.S.A. Inc.                                    
|ICG Solar 3 Ltd.*                                            |  | Israel                        |  | ICG Solar 3 Ltd.                                           
|ICG Solar 4 Ltd.*                                            |  | Israel                        |  | ICG Solar 4 Ltd.                                           
|ICG Solar 5 Ltd.*                                            |  | Israel                        |  | ICG Solar 5 Ltd.                                           
|Kenon TJ Holdings Pte. Ltd.                                  |  | Singapore                     |  | Kenon TJ Holdings Pte. Ltd.                                



|* | In voluntary liquidation.
|- | -------------------------



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