**Exhibit 8.1**

** **

**ABBConsolidated Group Companies as per March 31, 2007**

(excl. non-legalreporting entities and dormant companies )

 
| **Name**                                                                                          | ** ** | **ABB Group Interest   %** | ** ** | **Jurisdiction of Incorporation** |
|---------------------------------------------------------------------------------------------------|------------|----------------------------|------------|-----------------------------------|
| ABB Power Technologies SpA, Hydra                                                                 |       | 100.00                     |       | ALGERIA                           |
| SARPI - Société Algérienne pour la réalisation de  projets industriels, Alger |       | 50.00                      |       | ALGERIA                           |
| ABB Electrica SGPS, Lda., Luanda                                                                  |       | 100.00                     |       | ANGOLA                            |
| ABB S.A., Buenos Aires                                                                            |       | 100.00                     |       | ARGENTINA                         |
| ABB Tubío S.A., San Luis                                                                     |       | 100.00                     |       | ARGENTINA                         |
| ABB Import & Export Services Ltd., Oranjestad/Aruba  (NA)                                     |       | 100.00                     |       | ARUBA (NL)                        |
| ABB Australia Pty Limited, Sydney                                                                 |       | 100.00                     |       | AUSTRALIA                         |
| Babcock Australia Pty Limited, Sydney, NSW                                                        |       | 100.00                     |       | AUSTRALIA                         |
| ABB Group Investment Management Pty. Ltd., Sydney                                                 |       | 100.00                     |       | AUSTRALIA                         |
| ABB Group Holdings Pty. Ltd., Sydney                                                              |       | 100.00                     |       | AUSTRALIA                         |
| ABB Group Investment LLP, Sydney                                                                  |       | 100.00                     |       | AUSTRALIA                         |
| ABB AG, Vienna                                                                                    |       | 100.00                     |       | AUSTRIA                           |
| ABB Technologies W.L.L., Bahrain                                                                  |       | 100.00                     |       | BAHRAIN                           |
| ABB N.V., Zaventem                                                                                |       | 100.00                     |       | BELGIUM                           |
| THV GTI-ABB, Zaventem                                                                             |       | 63.40                      |       | BELGIUM                           |
| Asea Brown Boveri Ltda., La Paz                                                                   |       | 99.89                      |       | BOLIVIA                           |
| ABB (Pty) Ltd., Gaborone                                                                          |       | 100.00                     |       | BOTSWANA                          |
| ABB Ltda., Osasco                                                                                 |       | 100.00                     |       | BRAZIL                            |
| Consorcio Lummus Andromeda, Osasco                                                                |       | 50.00                      |       | BRAZIL                            |
| ABB Lummus Global Ltda., Osasco                                                                   |       | 100.00                     |       | BRAZIL                            |
| ABB Bulgaria EOOD, Sofia                                                                          |       | 100.00                     |       | BULGARIA                          |
| ABB Avangard AD, Sevlievo                                                                         |       | 99.81                      |       | BULGARIA                          |
| Asea Brown Boveri S.A., Douala                                                                    |       | 99.90                      |       | CAMEROON                          |
| ABB Inc., St. Laurent, Quebec                                                                     |       | 100.00                     |       | CANADA                            |
| ABB Bomem Inc., Quebec                                                                            |       | 100.00                     |       | CANADA                            |
| Combustion Engineering Technology Investment Corp.,  St.Laurent, Quebec                           |       | 100.00                     |       | CANADA                            |
| ABB Canada Investment Inc., Saint-Laurent, QC                                                     |       | 100.00                     |       | CANADA                            |
| ABB S.A., Santiago                                                                                |       | 100.00                     |       | CHILE                             |
| CMS Tecnologia S.A.,, San Francisco de Mostazal                                                   |       | 70.00                      |       | CHILE                             |
| ABB (China) Ltd., Beijing                                                                         |       | 100.00                     |       | CHINA                             |
| ABB Engineering (Shanghai) Ltd., Shanghai                                                         |       | 100.00                     |       | CHINA                             |
| ABB Bailey Beijing Controls Co. Ltd., Beijing                                                     |       | 51.00                      |       | CHINA                             |
| ABB Chongqing Transformer Company Ltd., Chongqing  City                                           |       | 62.20                      |       | CHINA                             |
| ABB DATONG Traction Transformers Co., Ltd, Shanxi                                                 |       | 50.00                      |       | CHINA                             |
| ABB Xiamen Switchgear Co. Ltd., Xiamen                                                            |       | 64.30                      |       | CHINA                             |
| ABB Electrical Machines Ltd., Shanghai                                                            |       | 100.00                     |       | CHINA                             |
| ABB (China) Engineering Co. Ltd. Xiamen                                                           |       | 100.00                     |       | CHINA                             |
| ABB Tellhow Generators Ltd., Jiangxi                                                              |       | 51.00                      |       | CHINA                             |
| ABB Huadian High Voltage Switchgear (Xiamen) Company  Ltd., Xiamen                                |       | 51.00                      |       | CHINA                             |
| ABB Holding Ltd., Hong Kong                                                                       |       | 100.00                     |       | CHINA                             |
| ABB Beijing Drive Systems Co. Ltd., Beijing                                                       |       | 90.00                      |       | CHINA                             |
| ABB LV Installation Materials Co. Ltd., Beijing                                                   |       | 85.70                      |       | CHINA                             |
| ABB Xinhui Low Voltage Switchgear Co. Ltd., Xinhui  (Guangdong)                                   |       | 80.00                      |       | CHINA                             |
| ABB Xiamen Low Voltage Equipment Co. Ltd., Xiamen                                                 |       | 100.00                     |       | CHINA                             |
| ABB Lummus Global China Co. Ltd., Shanghai                                                        |       | 100.00                     |       | CHINA                             |
| ABB Shanghai Motors Co. Ltd., Shanghai                                                            |       | 75.00                      |       | CHINA                             |
| ABB Shanghai Transformer Co. Ltd., Shanghai                                                       |       | 51.00                      |       | CHINA                             |
| ABB High Voltage Switchgear Co. Ltd., Beijing                                                     |       | 60.00                      |       | CHINA                             |

----

 
| **Name**                                                                             | ** ** | **ABB Group Interest   %** | ** ** | **Jurisdiction of Incorporation** |
|--------------------------------------------------------------------------------------|------------|----------------------------|------------|-----------------------------------|
| ABB Hefei  Transformer Co. Ltd., Hefei                                               |       | 100.00                     |       | CHINA                             |
| ABB Jiangjin  Turbo Systems Company Limited, Chongqing                               |       | 61.00                      |       | CHINA                             |
| ABB Xi’an Power  Capacitor Company Limited, Xi’an                          |       | 51.00                      |       | CHINA                             |
| ABB Transmission  & Distribuition Automation Equipment (Xiamen) Co. Ltd., Fujian |       | 100.00                     |       | CHINA                             |
| ABB Xiamen  Electrical Controlgear Co. Ltd., Fujian Province                         |       | 80.00                      |       | CHINA                             |
| ABB Xi’an High  Power Rectifier Company Limited, Xi’an                     |       | 62.00                      |       | CHINA                             |
| ABB Zhongshan  Transformer Company Ltd., Zhongshan City                              |       | 51.00                      |       | CHINA                             |
| Asea Brown  Boveri Ltda., Bogotá                                                |       | 99.99                      |       | COLOMBIA                          |
| ABB Technology  SA, Abidjan                                                          |       | 99.00                      |       | COTE D’IVOIRE                |
| ABB Ltd., Zagreb                                                                     |       | 100.00                     |       | CROATIA                           |
| ABB Lummus  Global Cyprus LTD., Nicosia                                              |       | 100.00                     |       | CYPRUS                            |
| ABB s.r.o.,  Prague                                                                  |       | 100.00                     |       | CZECH REPUBLIC                    |
| ABB Lummus  Global s.r.o., Brno                                                      |       | 100.00                     |       | CZECH REPUBLIC                    |
| ABB A/S,  Skovlunde                                                                  |       | 100.00                     |       | DENMARK                           |
| Asea Brown  Boveri S.A., Quito                                                       |       | 96.87                      |       | ECUADOR                           |
| Asea Brown  Boveri S.A.E., Cairo                                                     |       | 100.00                     |       | EGYPT                             |
| ABB Arab  Contractors for Construction, Heliopolis                                   |       | 99.75                      |       | EGYPT                             |
| ABB Arab S.A.E.,  Cairo                                                              |       | 80.00                      |       | EGYPT                             |
| ABB Power  Systems and Automation Technology S.A.E, Cairo                            |       | 99.99                      |       | EGYPT                             |
| ABB Metals &  Plastics Manufact. Co. SAE, 10th of Ramadan City                   |       | 80.00                      |       | EGYPT                             |
| ABB Petroleum  Technology, Cairo                                                     |       | 100.00                     |       | EGYPT                             |
| ABB SUSA Egypt  LLC, Maadi                                                           |       | 100.00                     |       | EGYPT                             |
| ABB  Turbochargers S.A.E., Suez                                                      |       | 100.00                     |       | EGYPT                             |
| ABB Transformers  S.A.E., El-Nozha El-Gedida                                         |       | 65.00                      |       | EGYPT                             |
| ABB S.A. de CV,  San Salvador                                                        |       | 100.00                     |       | EL SALVADOR                       |
| ABB AS, Tallinn                                                                      |       | 100.00                     |       | ESTONIA                           |
| ABB Oy, Helsinki                                                                     |       | 100.00                     |       | FINLAND                           |
| ABB Sähkörinne  Kiinteistö Oy, Helsinki                               |       | 100.00                     |       | FINLAND                           |
| ABB S.A.,  Rueil-Malmaison                                                           |       | 100.00                     |       | FRANCE                            |
| L’Ebenoid,  Villeurbanne                                                        |       | 100.00                     |       | FRANCE                            |
| ABB France SAS,  Rueil Malmaison cedex                                               |       | 99.83                      |       | FRANCE                            |
| Striebel &  John France S.A.R.L., Wesserling                                     |       | 51.00                      |       | FRANCE                            |
| ABB  Automatisierungsanlagen Cottbus GmbH, Cottbus                                   |       | 100.00                     |       | GERMANY                           |
| ABB Airport  Technologies GmbH, Mannheim                                             |       | 100.00                     |       | GERMANY                           |
| ABB AG, Mannheim                                                                     |       | 100.00                     |       | GERMANY                           |
| ABB Automation  Products GmbH, Ladenburg                                             |       | 100.00                     |       | GERMANY                           |
| ABB  Stotz-Kontakt/Striebel & John Vertriebs-GmbH, Sasbach                       |       | 75.50                      |       | GERMANY                           |
| ABB Automation  GmbH, Mannheim                                                       |       | 100.00                     |       | GERMANY                           |
| ABB Automation  Beteiligungs GmbH, Mannheim                                          |       | 100.00                     |       | GERMANY                           |
| ABB  Beteiligungs-Management GmbH, Mannheim                                          |       | 100.00                     |       | GERMANY                           |
| Busch-Jaeger  Elektro GmbH, Mannheim/Lüdenscheid                                |       | 100.00                     |       | GERMANY                           |
| ABB  Bauprojektmanagement GmbH, Mannheim                                             |       | 100.00                     |       | GERMANY                           |
| ABB  Beteiligungs- und Verwaltungsges. mbH, Mannheim                                 |       | 100.00                     |       | GERMANY                           |
| ABB Engineering  and Consulting GmbH, Wiesbaden                                      |       | 100.00                     |       | GERMANY                           |
| ABB Grundbesitz  GmbH, Ladenburg                                                     |       | 100.00                     |       | GERMANY                           |
| ABB Grundbesitz  Berlin GmbH & Co. Objekte Berlin OHG, Ladenburg                 |       | 100.00                     |       | GERMANY                           |
| ABB  Gebäudetechnik GmbH, Mannheim                                              |       | 100.00                     |       | GERMANY                           |
| Hartmann &  Braun Grundstücksverwaltungs GmbH, Mannheim                     |       | 100.00                     |       | GERMANY                           |
| Hartmann &  Braun GmbH & Co. KG, Mannheim                                    |       | 100.00                     |       | GERMANY                           |
| JLEC Power  Ventures GmbH, Mannheim                                                  |       | 100.00                     |       | GERMANY                           |

----

 
| **Name**                                                                 | ** ** | **ABB Group Interest   %** | ** ** | **Jurisdiction of Incorporation** |
|--------------------------------------------------------------------------|------------|----------------------------|------------|-----------------------------------|
| Komposit-Risikoberatungs-  und Versicherungsvermittlungs-GmbH, Ladenburg |       | 100.00                     |       | GERMANY                           |
| ABB Logistics  Center Europe GmbH, Menden                                |       | 100.00                     |       | GERMANY                           |
| ABB Lummus  Global GmbH, Wiesbaden                                       |       | 100.00                     |       | GERMANY                           |
| ABB New Ventures  GmbH, Ratingen                                         |       | 100.00                     |       | GERMANY                           |
| ABB Patent GmbH,  Mannheim                                               |       | 100.00                     |       | GERMANY                           |
| Pucaro  Elektro-Isolierstoffe GmbH, Roigheim                             |       | 100.00                     |       | GERMANY                           |
| ABB Service GmbH  Bobingen, Bobingen                                     |       | 100.00                     |       | GERMANY                           |
| ABB  Stotz-Kontakt GmbH, Heidelberg                                      |       | 100.00                     |       | GERMANY                           |
| Striebel &  John GmbH & Co. KG, Sasbach-Obersasbach              |       | 51.00                      |       | GERMANY                           |
| Striebel  Vermögensverwaltungs-GmbH, Sasbach-Obersasbach            |       | 51.00                      |       | GERMANY                           |
| ABB Training  Center GmbH, Mannheim                                      |       | 100.00                     |       | GERMANY                           |
| ABB Technologie  GmbH, Mannheim                                          |       | 100.00                     |       | GERMANY                           |
| ABB  Wirtschaftsbetriebe GmbH, Mannheim                                  |       | 100.00                     |       | GERMANY                           |
| Asea Brown  Boveri S.A., Metamorphossis Attica                           |       | 100.00                     |       | GREECE                            |
| Wind Park of Rhodes  SA, Rhodes                                          |       | 90.00                      |       | GREECE                            |
| ABB Turbocharger  Servicios, S.A., Amatitlan                             |       | 100.00                     |       | GUATEMALA                         |
| ABB Equity  Limited, St. Peter’s Port                               |       | 100.00                     |       | GUERNSEY                          |
| ABB ESAP  Limited, St. Peter’s Port                                 |       | 100.00                     |       | GUERNSEY                          |
| ABB  International Finance Limited, St. Peter’s Port                |       | 100.00                     |       | GUERNSEY                          |
| ABB Insurance  Limited, St. Peter’s Port                            |       | 100.00                     |       | GUERNSEY                          |
| ABB Transinvest  Limited, St. Peter’s Port                          |       | 100.00                     |       | GUERNSEY                          |
| ABB (Hong Kong)  Ltd., Hong Kong                                         |       | 100.00                     |       | HONG KONG                         |
| ABB Asia Pacific  Services Ltd., Hong Kong                               |       | 100.00                     |       | HONG KONG                         |
| Industrial and  Building Systems (H.K.) Limited, Hong Kong               |       | 100.00                     |       | HONG KONG                         |
| ABB Turbo  Systems (Hong Kong) Limited                                   |       | 61.00                      |       | HONG KONG                         |
| ABB Engineering  Trading and Service Ltd., Budapest                      |       | 100.00                     |       | HUNGARY                           |
| ABB Limited,  Bangalore                                                  |       | 52.11                      |       | INDIA                             |
| ABB Global Services  Limited, Bangalore                                  |       | 100.00                     |       | INDIA                             |
| ABB Holdings  (South Asia) Ltd., Bangalore                               |       | 100.00                     |       | INDIA                             |
| Raman Boards  Limited, Karanataka                                        |       | 100.00                     |       | INDIA                             |
| PT ABB Bailey,  Jakarta                                                  |       | 100.00                     |       | INDONESIA                         |
| PT ABB  Installation Materials, Jakarta                                  |       | 100.00                     |       | INDONESIA                         |
| PT ABB Sakti  Industri, Jakarta                                          |       | 51.00                      |       | INDONESIA                         |
| PT ABB  Transmission and Distribution, Jakarta                           |       | 60.00                      |       | INDONESIA                         |
| ABB (P.J.S.C.),  Teheran                                                 |       | 100.00                     |       | IRAN, ISLAMIC  REPUBLIC OF        |
| ABB Ltd, Dublin                                                          |       | 100.00                     |       | IRELAND                           |
| ABB Holdings  Ireland Ltd., Dublin                                       |       | 100.00                     |       | IRELAND                           |
| ABB Technologies  Ltd., Tirat Carmel                                     |       | 99.99                      |       | ISRAEL                            |
| ABB S.p.A.,  Milan                                                       |       | 100.00                     |       | ITALY                             |
| ABB Power  Technologies S.p.A., Milano                                   |       | 100.00                     |       | ITALY                             |
| ABB SACE S.p.A.,  Sesto S. Giovanni (MI)                                 |       | 100.00                     |       | ITALY                             |
| ABB  Environmental Service Srl., Milan                                   |       | 100.00                     |       | ITALY                             |
| ABB Corporate  Administration & Properties S.p.A., Milan             |       | 100.00                     |       | ITALY                             |
| Consorzio  Snamprogetti - ABB LG Chemicals, Milan                        |       | 50.00                      |       | ITALY                             |
| PR.ENER.CA  Ceresio S.r.l., Milan                                        |       | 100.00                     |       | ITALY                             |
| Consorzio Safe  Energy, Sesto San Giovanni (MI)                          |       | 96.18                      |       | ITALY                             |
| ABB Process Solutions  & Services SPA, Milan                         |       | 100.00                     |       | ITALY                             |
| Telecogen  s.r.l., Bussolengo                                            |       | 100.00                     |       | ITALY                             |
| ABB Energy  Automation S.p.A., Milan                                     |       | 100.00                     |       | ITALY                             |
| ABB Group  Service Center srl., Milano                                   |       | 100.00                     |       | ITALY                             |

 

----

 
| **Name**                                                             | ** ** | **ABB Group Interest   %** | ** ** | **Jurisdiction of Incorporation** |
|----------------------------------------------------------------------|------------|----------------------------|------------|-----------------------------------|
| ABB K.K., Tokyo                                                      |       | 100.00                     |       | JAPAN                             |
| Bailey Japan Co.  Ltd., Shizuoka-Ken                                 |       | 51.00                      |       | JAPAN                             |
| ABB Equity  Ventures (Jersey) Ltd., St. Helier                       |       | 100.00                     |       | JERSEY                            |
| ABB Ltd. Jordan,  Amman                                              |       | 100.00                     |       | JORDAN                            |
| ABB Near East  Trading Ltd., Amman                                   |       | 95.00                      |       | JORDAN                            |
| ABB Ltd., Almaty                                                     |       | 100.00                     |       | KAZAKHSTAN                        |
| Energoinvestproekt  JV LLP, Almaty                                   |       | 100.00                     |       | KAZAKHSTAN                        |
| CJSC Energia  Kazakh Scientific Research Institute of Energy, Almaty |       | 90.59                      |       | KAZAKHSTAN                        |
| ABB Limited,  Nairobi                                                |       | 100.00                     |       | KENYA                             |
| ABB Ltd., Seoul                                                      |       | 100.00                     |       | KOREA, REPUBLIC  OF               |
| ABB Engg. Technologies  Co. (KSCC), Safat                            |       | 49.00                      |       | KUWAIT                            |
| ABB SIA, Riga                                                        |       | 100.00                     |       | LATVIA                            |
| ABB Electrical  Co. S.A.L., Beirut                                   |       | 67.00                      |       | LEBANON                           |
| ABB UAB, Vilnius                                                     |       | 100.00                     |       | LITHUANIA                         |
| ABB S.A.,  Leudelange                                                |       | 100.00                     |       | LUXEMBOURG                        |
| ABB Holdings  Sdn. Bhd., Subang Jaya                                 |       | 100.00                     |       | MALAYSIA                          |
| ABB Industrial  and Building Syst. Sdn. Bhd., Subang Jaya            |       | 100.00                     |       | MALAYSIA                          |
| Komposit Asia  Pacific Limited, Labuan                               |       | 100.00                     |       | MALAYSIA                          |
| ABB Malaysia Sdn  Bhd, Subang Jaya                                   |       | 100.00                     |       | MALAYSIA                          |
| ABB  Manufacturing Sdn. Bhd., Subang Jaya                            |       | 49.00                      |       | MALAYSIA                          |
| ABB Transmission  and Distribution Sdn. Bhd., Subang Jaya            |       | 66.00                      |       | MALAYSIA                          |
| Asea Brown  Boveri Mali, Bamako                                      |       | 100.00                     |       | MALI                              |
| ABB Lummus Malta  Limited, Floriana                                  |       | 100.00                     |       | MALTA                             |
| Asea Brown  Boveri Ltd., Port Louis                                  |       | 100.00                     |       | MAURITIUS                         |
| ABB Lummus Crest  Mauritius, Port Louis                              |       | 100.00                     |       | MAURITIUS                         |
| Asea Brown  Boveri S.A. de C.V., Tlalnepantla                        |       | 100.00                     |       | MEXICO                            |
| ABB Mexico S.A.  de C.V., Tlalnepantla                               |       | 100.00                     |       | MEXICO                            |
| Asea Brown  Boveri S.A., Casablanca                                  |       | 100.00                     |       | MOROCCO                           |
| ABB Tecnel  Limitada, Maputo                                         |       | 60.00                      |       | MOZAMBIQUE                        |
| Asea Brown Boveri  (Pty) Ltd., Windhoek                              |       | 100.00                     |       | NAMIBIA                           |
| ABB BV,  Rotterdam                                                   |       | 100.00                     |       | NETHERLANDS                       |
| ABB Holdings BV,  Amsterdam                                          |       | 100.00                     |       | NETHERLANDS                       |
| ABB Capital,  B.V., Amsterdam                                        |       | 100.00                     |       | NETHERLANDS                       |
| ABB Equity  Ventures B.V., Amsterdam                                 |       | 100.00                     |       | NETHERLANDS                       |
| ABB Finance B.V.,  Amsterdam                                         |       | 100.00                     |       | NETHERLANDS                       |
| ABB Power  Investment (India) B.V., Amsterdam                        |       | 100.00                     |       | NETHERLANDS                       |
| ABB Group  Accounting Services B.V., Amstelveen                      |       | 100.00                     |       | NETHERLANDS                       |
| ABB Lummus  Global B.V., The Hague                                   |       | 100.00                     |       | NETHERLANDS                       |
| ABB Lummus  Global Technology B.V., The Hague                        |       | 100.00                     |       | NETHERLANDS                       |
| ABB Lummus Heat  Transfer B.V., The Hague                            |       | 100.00                     |       | NETHERLANDS                       |
| Novolen  Technology Holdings, C.V., The Hague                        |       | 82.00                      |       | NETHERLANDS                       |
| ABB Oil &  Gas Europe B.V., The Hague                            |       | 100.00                     |       | NETHERLANDS                       |
| ABB Equity  Ventures Projects B.V., Amsterdam                        |       | 100.00                     |       | NETHERLANDS                       |
| ABB Limited,  Auckland                                               |       | 100.00                     |       | NEW ZEALAND                       |
| ABB Maintenance  Services Limited, Auckland                          |       | 100.00                     |       | NEW ZEALAND                       |
| ABBNG Limited,  Abuja                                                |       | 60.00                      |       | NIGERIA                           |
| Vetco Gray  Nigeria Limited, Port Harcourt                           |       | 97.60                      |       | NIGERIA                           |
| ABB AS, Billingstad                                                  |       | 100.00                     |       | NORWAY                            |
| ABB Holding AS,  Billingstad                                         |       | 100.00                     |       | NORWAY                            |
| ABB Telexp AS,  Bergen                                               |       | 100.00                     |       | NORWAY                            |

 

----

 
| **Name**                                                   | ** ** | **ABB Group Interest   %** | ** ** | **Jurisdiction of Incorporation** |
|------------------------------------------------------------|------------|----------------------------|------------|-----------------------------------|
| ABB LLC, Al  Hamriya                                       |       | 65.00                      |       | OMAN                              |
| ABB (Pvt) Ltd.,  Lahore                                    |       | 100.00                     |       | PAKISTAN                          |
| ABB S.A., Panama                                           |       | 100.00                     |       | PANAMA                            |
| ABB James Watt  (PNG) Limited, Regents Park, NSW           |       | 100.00                     |       | PAPUA NEW GUINEA                  |
| Asea Brown  Boveri S.A., Lima                              |       | 88.12                      |       | PERU                              |
| Asea Brown  Boveri Inc., Paranaque, Metro Manila           |       | 100.00                     |       | PHILIPPINES                       |
| ABB Sp. zo.o.,  Warsaw                                     |       | 96.83                      |       | POLAND                            |
| Entrelec Polzka  Sp. zo.o., Leborska                       |       | 100.00                     |       | POLAND                            |
| ABB S.G.P.S,  S.A., Amadora                                |       | 100.00                     |       | PORTUGAL                          |
| ABB Stotz  Kontakt Eléctrica, Unipessoal, Lda., Porto |       | 100.00                     |       | PORTUGAL                          |
| ABB (Asea Brown  Boveri) S.A., Amadora                     |       | 100.00                     |       | PORTUGAL                          |
| SMM-UM-Sociedade  de Montagens Metalomecanicas SA, Amadora |       | 100.00                     |       | PORTUGAL                          |
| ABB Qatar LLC.,  Doha                                      |       | 49.00                      |       | QATAR                             |
| ABB SRL,  Bucharest                                        |       | 100.00                     |       | ROMANIA                           |
| Asea Brown  Boveri Ltd., Moscow                            |       | 100.00                     |       | RUSSIAN  FEDERATION               |
| ABB  Communications and Information Systems Ltd., Moscow   |       | 100.00                     |       | RUSSIAN FEDERATION                |
| ABB  Electroengineering Ltd., Moscow                       |       | 100.00                     |       | RUSSIAN  FEDERATION               |
| ABB Energosvyaz  LLC, Moscow                               |       | 100.00                     |       | RUSSIAN  FEDERATION               |
| ABB Industrial  and Building Systems Ltd., Moscow          |       | 100.00                     |       | RUSSIAN  FEDERATION               |
| ABB Moskabel  Ltd., Moscow                                 |       | 100.00                     |       | RUSSIAN FEDERATION                |
| 000 ABB Lummus  Global, Moscow                             |       | 100.00                     |       | RUSSIAN  FEDERATION               |
| ABB Automation  LLC, Moscow                                |       | 76.20                      |       | RUSSIAN  FEDERATION               |
| ABB Contracting  Company Ltd., Riyadh                      |       | 65.00                      |       | SAUDI ARABIA                      |
| ABB Electrical  Industries Ltd., Riyadh                    |       | 65.00                      |       | SAUDI ARABIA                      |
| ABB Automation Co.  Ltd., Riyadh                           |       | 65.00                      |       | SAUDI ARABIA                      |
| Electrical  Materials Center, Riyadh                       |       | 0.00                       |       | SAUDI ARABIA                      |
| Lummus Alireza  Ltd. Co., Saudi Arabia                     |       | 92.00                      |       | SAUDI ARABIA                      |
| Saudi SAE  Technical Construction Co. Ltd., Riyadh         |       | 100.00                     |       | SAUDI ARABIA                      |
| ABB Service Co.  Ltd., Al Khobar                           |       | 65.00                      |       | SAUDI ARABIA                      |
| ABB Technologies  S.A., Dakar                              |       | 100.00                     |       | SENEGAL                           |
| ABB d.o.o.,  Belgrade                                      |       | 100.00                     |       | SERBIA                            |
| ABB Agencies  Pte. Ltd., Singapore                         |       | 100.00                     |       | SINGAPORE                         |
| ABB Holdings  Pte. Ltd., Singapore                         |       | 100.00                     |       | SINGAPORE                         |
| ABB Industry  Pte. Ltd., Singapore                         |       | 100.00                     |       | SINGAPORE                         |
| ABB Lummus  Global Pte. Ltd., Singapore                    |       | 100.00                     |       | SINGAPORE                         |
| ABB Support Pte.  Ltd., Singapore                          |       | 100.00                     |       | SINGAPORE                         |
| ABB Treasury  Center (Asia Pacific) Pte. Ltd., Singapore   |       | 100.00                     |       | SINGAPORE                         |
| ABB, s.r.o.,  Bratislava                                   |       | 100.00                     |       | SLOVAKIA                          |
| ABB D.o.o.,  Ljubljana                                     |       | 100.00                     |       | SLOVENIA                          |
| ABB Holdings  (Pty) Ltd., Sunninghill                      |       | 80.00                      |       | SOUTH AFRICA                      |
| Desta Power  Matla (Pty) Ltd., Pretoria                    |       | 29.98                      |       | SOUTH AFRICA                      |
| Nelspruit  Airport Operating Company (Pty) Ltd., Nelspruit |       | 90.00                      |       | SOUTH AFRICA                      |
| Primkop Airport  Management (Pty) Ltd., Nelspruit          |       | 90.00                      |       | SOUTH AFRICA                      |
| ABB Powertech  Transformers (Pty) Ltd., Pretoria           |       | 40.00                      |       | SOUTH AFRICA                      |
| ABB South Africa  (Pty) Ltd., Sunninghill                  |       | 80.00                      |       | SOUTH AFRICA                      |
| Asea Brown  Boveri S.A., Madrid                            |       | 100.00                     |       | SPAIN                             |
| ABB  Participation AB, Västerås                  |       | 100.00                     |       | SWEDEN                            |
| ABB AB, Västerås                                 |       | 100.00                     |       | SWEDEN                            |
| ABB Construction  AB, Västerås                   |       | 100.00                     |       | SWEDEN                            |
| AB Cythere 61,  Västerås                         |       | 100.00                     |       | SWEDEN                            |

 

----

 
| **Name**                                                | ** ** | **ABB Group Interest   %** | ** ** | **Jurisdiction of Incorporation** |
|---------------------------------------------------------|------------|----------------------------|------------|-----------------------------------|
| AB Cythere 63,  Västerås                      |       | 100.00                     |       | SWEDEN                            |
| AB Electro-Invest,  Västerås                  |       | 100.00                     |       | SWEDEN                            |
| ABB  Industriunderhåll AB, Degerfors               |       | 51.00                      |       | SWEDEN                            |
| ABB Fastighet  AB, Västerås                   |       | 100.00                     |       | SWEDEN                            |
| Fastighetsaktiebolaget  Femur AB, Västerås    |       | 100.00                     |       | SWEDEN                            |
| ABB Norden  Holding AB, Stockholm                       |       | 100.00                     |       | SWEDEN                            |
| ABB Automation Technologies  AB, Västerås     |       | 100.00                     |       | SWEDEN                            |
| ABB Power  Technologies AB, Ludvika                     |       | 100.00                     |       | SWEDEN                            |
| Tre Kronor  Investment AB, Västerås           |       | 100.00                     |       | SWEDEN                            |
| Fastighetsaktiebolaget  Temporum AB, Västerås |       | 100.00                     |       | SWEDEN                            |
| ABB Technology  AB, Västeras                       |       | 100.00                     |       | SWEDEN                            |
| ABB Financial  Services AB, Sollentuna                  |       | 100.00                     |       | SWEDEN                            |
| ABB Ltd, Zurich                                         |       | 100.00                     |       | SWITZERLAND                       |
| ABB Asea Brown  Boveri Ltd., Zurich                     |       | 100.00                     |       | SWITZERLAND                       |
| ABB Management  Services Ltd., Zurich                   |       | 100.00                     |       | SWITZERLAND                       |
| ABB Dicoesa,  Belfaux                                   |       | 100.00                     |       | SWITZERLAND                       |
| ABB MEA  Participations Ltd., Zurich                    |       | 100.00                     |       | SWITZERLAND                       |
| ABB Information  Systems Ltd., Zurich                   |       | 100.00                     |       | SWITZERLAND                       |
| ABB Handels- und  Verwaltungs AG, Zurich                |       | 100.00                     |       | SWITZERLAND                       |
| ABB Intra AG,  Zurich                                   |       | 100.00                     |       | SWITZERLAND                       |
| ABB Immobilien  AG, Baden                               |       | 100.00                     |       | SWITZERLAND                       |
| ABB  International Services AG, Zurich                  |       | 100.00                     |       | SWITZERLAND                       |
| ABB Schweiz AG,  Baden                                  |       | 100.00                     |       | SWITZERLAND                       |
| ABB  International Marketing Ltd., Zurich               |       | 100.00                     |       | SWITZERLAND                       |
| ABB Research  Ltd., Zurich                              |       | 100.00                     |       | SWITZERLAND                       |
| ABB Sécheron  S.A., Satigny                        |       | 99.97                      |       | SWITZERLAND                       |
| ABB Technology  Ltd., Zurich                            |       | 100.00                     |       | SWITZERLAND                       |
| ABB  Turbo-Systems Holding Ltd., Baden                  |       | 100.00                     |       | SWITZERLAND                       |
| ABB  Turbo-Systems AG, Baden                            |       | 100.00                     |       | SWITZERLAND                       |
| ABB Ltd., Taipei                                        |       | 100.00                     |       | TAIWAN, PROVINCE  OF CHINA        |
| ABB Limited, Dar  Es Salaam                             |       | 100.00                     |       | TANZANIA, UNITED  REPUBLIC        |
| ABB Tanelec  Ltd., Arusha                               |       | 70.00                      |       | TANZANIA, UNITED  REPUBLIC        |
| ABB LIMITED,  Bangkok                                   |       | 100.00                     |       | THAILAND                          |
| Asea Brown  Boveri Holding Ltd., Bangkok                |       | 100.00                     |       | THAILAND                          |
| ABB Bailey  Limited, Bangkok                            |       | 98.00                      |       | THAILAND                          |
| Kent Meters  (Thailand) Ltd., Bangkok                   |       | 100.00                     |       | THAILAND                          |
| L’Ebenoid  Production, Tunisie                     |       | 100.00                     |       | TUNISIA                           |
| ABB Maghreb  Services S.A., Tunis                       |       | 100.00                     |       | TUNISIA                           |
| ABB Holding  A.S., Istanbul                             |       | 99.95                      |       | TURKEY                            |
| ABB Barmek  Elektrik Sanayi Ve Ticaret, Ankara          |       | 49.98                      |       | TURKEY                            |
| ABB Elektrik Sanayi  A.S., Istanbul                     |       | 99.94                      |       | TURKEY                            |
| ABB Ltd.,  Kampala                                      |       | 100.00                     |       | UGANDA                            |
| ABB Ltd., Kiev                                          |       | 100.00                     |       | UKRAINE                           |
| ABB Automation  L.L.C., Abu Dhabi                       |       | 49.00                      |       | UNITED ARAB  EMIRATES             |
| ABB Industries  FZ, Dubai                               |       | 100.00                     |       | UNITED ARAB  EMIRATES             |
| ABB Industries  (L.L.C.), Dubai                         |       | 49.00                      |       | UNITED ARAB  EMIRATES             |
| ABB Transmission  & Distribution Ltd., Abu Dhabi    |       | 49.00                      |       | UNITED ARAB  EMIRATES             |
| ABB Ltd.,  Warrington                                   |       | 100.00                     |       | UNITED KINGDOM                    |
| ABB Holdings  Ltd., Warrington                          |       | 100.00                     |       | UNITED KINGDOM                    |
| ABB Investments  Ltd., Warrington                       |       | 100.00                     |       | UNITED KINGDOM                    |

 

----

 
| **Name**                                                               | ** ** | **ABB Group Interest   %** | ** ** | **Jurisdiction of Incorporation** |
|------------------------------------------------------------------------|------------|----------------------------|------------|-----------------------------------|
| ABB Lummus Crest  Ltd., Surrey                                         |       | 100.00                     |       | UNITED KINGDOM                    |
| Lighting for  Staffordshire Holdings Ltd., Staffordshire               |       | 60.00                      |       | UNITED KINGDOM                    |
| Lighting for  Staffordshire Ltd., Staffordshire                        |       | 60.00                      |       | UNITED KINGDOM                    |
| ABB Lutech  Resources Ltd., Surrey                                     |       | 100.00                     |       | UNITED KINGDOM                    |
| ABB Service  Limited, Warrington                                       |       | 100.00                     |       | UNITED KINGDOM                    |
| ABB Combined  Heat and Power Ltd., Warrington                          |       | 100.00                     |       | UNITED KINGDOM                    |
| ABB Inc.,  Norwalk CT                                                  |       | 100.00                     |       | UNITED STATES                     |
| ABB Barranquilla  Inc., Princeton, NJ                                  |       | 100.00                     |       | UNITED STATES                     |
| Combustion  Engineering Inc., Norwalk, CT                              |       | 100.00                     |       | UNITED STATES                     |
| Connecticut  Valley Claims, CT                                         |       | 100.00                     |       | UNITED STATES                     |
| DLI Engineering  Corp., Bainbridge Island                              |       | 100.00                     |       | UNITED STATES                     |
| ABB Holdings Inc.,  Norwalk                                            |       | 100.00                     |       | UNITED STATES                     |
| ABB Investments  LLC, Norwalk, CT                                      |       | 100.00                     |       | UNITED STATES                     |
| Lummus Catalyst  Company, Bloomfield, NJ                               |       | 100.00                     |       | UNITED STATES                     |
| ABB Lummus  Global International Corp., Texas                          |       | 100.00                     |       | UNITED STATES                     |
| ABB Lummus  Global Overseas Corporation, Bloomfield, NJ                |       | 100.00                     |       | UNITED STATES                     |
| Joint Venture  ABB Lummus Snamprogetti USA, Houston                    |       | 50.00                      |       | UNITED STATES                     |
| ABB Lummus  Global Inc., Bloomfield, NJ                                |       | 100.00                     |       | UNITED STATES                     |
| ABB Susa Inc.,  North Brunswick, NJ                                    |       | 100.00                     |       | UNITED STATES                     |
| Camelot IS-2  International, Inc. D/B/A Skyva International, Wickliffe |       | 99.97                      |       | UNITED STATES                     |
| ABB Susa  International Inc., North Brunswick, NJ                      |       | 100.00                     |       | UNITED STATES                     |
| ABB Treasury  Center USA Inc., Norwalk, CT                             |       | 100.00                     |       | UNITED STATES                     |
| ABB CL Logistic  S.A., Montevideo                                      |       | 100.00                     |       | URUGUAY                           |
| ABB CHTZ Closed  Joint Stock Company, Chirchik                         |       | 68.00                      |       | UZBEKISTAN                        |
| Asea Brown  Boveri S.A., Caracas                                       |       | 100.00                     |       | VENEZUELA                         |
| ABB Ltd., Hanoi                                                        |       | 100.00                     |       | VIET NAM                          |
| ABB Ltd., Lusaka                                                       |       | 100.00                     |       | ZAMBIA                            |
| ABB (Private)  Ltd., Harare                                            |       | 100.00                     |       | ZIMBABWE                          |

 

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