Exhibit 8.1



|                                                                              |  |                               |  |                                                                              
|----------------------------------------------------------------------------- |  | ----------------------------- |  | -----------------------------------------------------------------------------
|Entity Name                                                                   |  | Jurisdiction of Incorporation |  | Name(s) Under Which it Does Business                                         
|IC Power Ltd.                                                                 |  | Israel                        |  | IC Power Ltd.                                                                
|Compania Boliviana de Energia Electrica S.A. - Bolivian Power Company Limited |  | Canada                        |  | Compania Boliviana de Energia Electrica S.A.  Bolivian Power Company Limited
|Servicios Energéticos S.A - SESA                                              |  | Bolivia                       |  | Servicios Energéticos S.A. - SESA                                            
|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.             
|Nejapa Power Company LLC                                                      |  | USA                           |  | Nejapa Power Company LLC                                                     
|Samay III S.A                                                                 |  | Peru                          |  | Samay III                                                                    
|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.                           |  | El Salvador                   |  | Compañía de Energía de Centroamérica, S.A. de C. V.                          
|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 Ltda.                                                  |  | Chile                         |  | Termoeléctrica Colmito Ltda.                                                 
|Hura Power S.R.L.                                                             |  | Dominican Republic            |  | Hura Power                                                                   
|Taino Power S.R.L.                                                            |  | Dominican Republic            |  | Taino Power                                                                  
|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                                                          
|Inkia Energy Ltd.                                                             |  | Bermuda                       |  | Inkia Energy Ltd.                                                            
|Inkia Americas Ltd.                                                           |  | Bermuda                       |  | Inkia Americas Ltd.                                                          
|Inkia Americas Holding Ltd.                                                   |  | Bermuda                       |  | Inkia Americas Holding 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 Energy Guatemala Ltd                                                    |  | Guatemala                     |  | Inkia Energy Guatemala Ltd                                                   
|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 S.A. de C.V.                                                            |  | El Salvador                   |  | Kanan S.A. de C.V.                                                           
|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.         
|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.                                            
|IC Power Holdings (Colombia) Trading Limited                                  |  | Bermuda                       |  | IC Power Holdings (Colombia) Trading Limited                                 
|IC Power Israel Ltd.                                                          |  | Israel                        |  | IC Power Israel Ltd.                                                         



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|                                               |  |                               |  |                                               
|---------------------------------------------- |  | ----------------------------- |  | ----------------------------------------------
|Entity Name                                    |  | Jurisdiction of Incorporation |  | Name(s) Under Which it Does Business          
|IC Power Nicaragua Holding                     |  | Cayman Islands                |  | IC Power Nicaragua Holding                    
|AEI Nicaragua S.A                              |  | Nicaragua                     |  | AEI Nicaragua S.A                             
|IC Power Jamaica Holdings Ltd.                 |  | Cayman Islands                |  | AEI Jamaica Holdings Ltd.                     
|IC Power Jamaica I Ltd.                        |  | Saint Lucia                   |  | AEI Jamaica I Ltd.                            
|IC Power Jamaica II Ltd.                       |  | Saint Lucia                   |  | AEI Jamaica II Ltd.                           
|IC Power Jamaica Inc.                          |  | United States                 |  | AEI Jamaica Inc.                              
|Private Power Operator Ltd                     |  | Jamaica                       |  | Private Power Operator Ltd.                   
|IC Power Jamaica III Ltd                       |  | Saint Lucia                   |  | AEI 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 Ltd.                        |  | Guatamala                     |  | IC Power Guatemala Ltd.                       
|Poliwatt Limited                               |  | Guatamala                     |  | Poliwatt Limited                              
|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            
|Quantum (2007) LLC                             |  | USA                           |  | Quantum (2007) LLC                            
|IC 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. (HK)                 |  | China                         |  | Heliofocus Hong-Kong Ltd. (HK)                
|Heliofocus Solar Power (Alxa) Co., Ltd (China) |  | China                         |  | Heliofocus Solar Power (Alxa) Co., Ltd (China)
|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.                              



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



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