Exhibit
8.1  ABB GROUP COMPANIES
(CONSOLIDATED) BY COUNTRY AS PER MARCH 31, 2005  COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationALGERIAABB Electrical Service Company Spa,
  Hydra
  
  100.00
  
  AlgeriaSARPI - Société Algérienne pour la
  réalisation de projets industriels, Alger
  
  50.00
  
  AlgeriaSpA ABB Lummus Global Algeria, Hydra
  
  100.00
  
  AlgeriaANGOLAABB Electrica SGPS, Lda., Luanda
  
  100.00
  
  AngolaARGENTINAABB S.A., Buenos Aires
  
  100.00
  
  ArgentinaABB Tubío S.A., San Luis
  
  100.00
  
  ArgentinaARUBA (NL)ABB Import & Export Services Ltd.,
  Oranjestad/Aruba (NA)
  
  100.00
  
  Aruba (NL)AUSTRALIAABB Administrative Services Pty. Ltd.,
  Regents Park, NSW
  
  100.00
  
  AustraliaABB Australia Pty Limited, Sydney
  
  100.00
  
  AustraliaABB Group Holdings Pty. Ltd., Sydney
  
  100.00
  
  AustraliaABB Group Investment LLP, Sydney
  
  100.00
  
  AustraliaABB Group Investment Management Pty.
  Ltd., Sydney
  
  100.00
  
  AustraliaBabcock Australia Pty Limited, Sydney,
  NSW
  
  100.00
  
  AustraliaAUSTRIAABB AG
  
  100.00
  
  AustriaABB Montage GmbH, Innsbruck
  
  100.00
  
  AustriaBAHRAINABB Technologies W.L.L., Bahrain
  
  100.00
  
  BahrainBELGIUMAsea Brown Boveri S.A., Brussels
  
  100.00
  
  BelgiumAsea Brown Boveri Europe Ltd., Brussels
  
  100.00
  
  BelgiumAsea Brown Boveri Jumet S.A., Jumet
  
  100.00
  
  BelgiumABB Energy Service NV, Zaventem
  
  100.00
  
  BelgiumBOLIVIAAsea Brown Boveri Ltda., La Paz
  
  100.00
  
  BoliviaBOTSWANAABB (Pty) Ltd., Gaborone
  
  100.00
  
  BotswanaBRAZILABB Foundries, Brazil
  
  100.00
  
  Brazil


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationABB Ltda., Osasco
  
  100.00
  
  BrazilABB Lummus Global Ltda., Osasco
  
  100.00
  
  BrazilABB Participacoes Ltda., Osasco
  
  100.00
  
  BrazilConsorcio Lummus Andromeda, Osasco
  
  50.00
  
  BrazilBULGARIAABB Avangard AD, Sevlievo
  
  97.42
  
  BulgariaABB Bulgaria EOOD, Sofia
  
  100.00
  
  BulgariaABB Control EOOD, Petrich
  
  100.00
  
  BulgariaCAMEROONAsea Brown Boveri S.A., Douala
  
  100.00
  
  CameroonCANADAABB Bomem Inc., Quebec
  
  100.00
  
  CanadaABB Inc., St. Laurent, Quebec
  
  100.00
  
  CanadaABB International Projects Inc.,
  St.Laurent, QC
  
  100.00
  
  CanadaCombustion Engineering Technology
  Investment Corp., St.Laurent, Quebec
  
  100.00
  
  CanadaCHANNEL ISLANDSABB Equity Limited, Guernsey
  
  100.00
  
  Channel IslandsABB Equity Ventures (Jersey) Ltd.,
  Jersey
  
  100.00
  
  Channel IslandsABB ESAP Limited, Guernsey
  
  100.00
  
  Channel IslandsABB Insurance Limited, Guernsey
  
  100.00
  
  Channel IslandsABB International Finance Limited,
  Guernsey
  
  100.00
  
  Channel IslandsABB Transinvest Limited, Guernsey
  
  100.00
  
  Channel IslandsCHILEAsea Brown Boveri S.A., Santiago
  
  100.00
  
  ChileCHINAABB Bailey Beijing Controls Co. Ltd.,
  Beijing
  
  51.00
  
  ChinaABB Beijing Drive Systems Co. Ltd.,
  Beijing
  
  90.00
  
  ChinaABB (China) Engineering Co. Ltd. Xiamen
  
  100.00
  
  ChinaABB (China) Ltd., Beijing
  
  100.00
  
  ChinaABB Chongqing Transformer Company Ltd.,
  Chongqing City
  
  62.20
  
  ChinaABB Distribution Transformer (Hefei)
  Limited, Anhui
  
  100.00
  
  ChinaABB Engineering (Shanghai) Ltd.,
  Shanghai
  
  100.00
  
  ChinaABB Hefei Transformer Co. Ltd., Hefei
  
  85.83
  
  ChinaABB High Voltage Switchgear Co. Ltd.,
  Beijing
  
  60.00
  
  ChinaABB Holding Ltd., Hong Kong
  
  100.00
  
  ChinaABB Huadian High Voltage Switchgear (Xiamen)
  Company Ltd., Xiamen
  
  51.00
  
  ChinaABB Jiangjin Turbo Systems Company
  Limited, Chongqing
  
  61.00
  
  ChinaABB Lummus Global China Co. Ltd.,
  Shanghai
  
  100.00
  
  ChinaABB LV Installation Materials Co. Ltd.,
  Beijing
  
  85.70
  
  ChinaABB Service Ltd., Hong Kong
  
  100.00
  
  ChinaABB Shanghai Motors Co. Ltd., Shanghai
  
  75.00
  
  China  2


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationABB Shanghai Transformer Co. Ltd.,
  Shanghai
  
  51.00
  
  ChinaABB Transmission & Distribution
  Automation Equipment (Xiamen) Co. Ltd., Fujian
  
  100.00
  
  ChinaABB Xiamen Electrical Controlgear Co.
  Ltd., Fujian Province
  
  80.00
  
  ChinaABB Xiamen Low Voltage Equipment Co.
  Ltd., Xiamen
  
  94.00
  
  ChinaABB Xiamen Switchgear Co. Ltd., Xiamen
  
  66.20
  
  ChinaABB Xian Power Capacitor Company
  Limited, Xian
  
  51.00
  
  ChinaABB Xinhui Low Voltage Switchgear Co.
  Ltd., Xinhui (Guangdong)
  
  80.00
  
  ChinaABB Zhongshan Transformer Company Ltd.,
  Zhongshan City
  
  51.00
  
  ChinaCOLOMBIAAsea Brown Boveri Ltda., Bogotá
  
  99.99
  
  ColombiaCOTE DIVOIRE/IVORY COASTABB Technology SA, Abidjan
  
  99.00
  
  Cote dIvoireCROATIAABB Ltd., Zagreb
  
  100.00
  
  CroatiaCYPRUSABB Lummus Global Cyprus LTD., Nicosia
  
  100.00
  
  CyprusCZECH REPUBLICABB s.r.o., Prague
  
  100.00
  
  Czech RepublicABB Lummus Global s.r.o., Brno
  
  100.00
  
  Czech RepublicDENMARKABB A/S, Skovlunde
  
  100.00
  
  DenmarkECUADORAsea Brown Boveri S.A., Quito
  
  96.87
  
  EcuadorEGYPTABB Arab Contractors for Construction,
  Heliopolis
  
  99.75
  
  EgyptABB Arab S.A.E., Cairo
  
  80.00
  
  EgyptABB Automation S.A.E., Heliopolis
  
  100.00
  
  EgyptABB Group Process Center S.A.E., Cairo
  
  100.00
  
  EgyptABB High Voltage Co. S.A.E.,
  Heliopolis/Cairo
  
  100.00
  
  EgyptABB Metals & Plastics Manufact. Co.
  SAE, 10th of Ramadan City
  
  80.00
  
  EgyptABB Petroleum Technology, Cairo
  
  100.00
  
  EgyptABB SUSA Egypt LLC, Maadi
  
  100.00
  
  EgyptABB Transformers S.A.E., El-Nozha
  El-Gedida
  
  65.00
  
  EgyptABB Turbochargers S.A.E., Suez
  
  100.00
  
  EgyptAsea Brown Boveri S.A.E., Cairo
  
  100.00
  
  EgyptEL SALVADORABB S.A. de CV, San Salvador
  
  100.00
  
  El Salvador  3


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationESTONIAABB AS, Tallinn
  
  100.00
  
  EstoniaFINLANDABB Oy, Helsinki
  
  100.00
  
  FinlandABB Credit Oy, Helsinki
  
  100.00
  
  FinlandABB Current Oy, Helsinki
  
  100.00
  
  FinlandABB Sähkörinne Kiinteistö Oy, Helsinki
  
  100.00
  
  FinlandKiinteistö Oy Bölenraitti 10, Helsinki
  
  100.00
  
  FinlandFRANCEABB Business Services, Rueil-Malmaison
  
  100.00
  
  FranceABB Entrelec SAS, Villeurbanne
  
  100.00
  
  FranceABB Lummus Global SarL., Rueil-Malmaison
  
  100.00
  
  FranceABB Process Industrie, Aix les Bains
  
  100.00
  
  FranceABB S.A., Rueil-Malmaison
  
  100.00
  
  FranceCogelub, Persan
  
  51.00
  
  FranceHelita, Persan
  
  99.60
  
  FranceLEbenoid, Villeurbanne
  
  100.00
  
  FranceSoulé Protection Surtensions,
  Villeurbanne
  
  99.60
  
  FranceStriebel & John France S.A.R.L.,
  Wesserling
  
  51.00
  
  FranceGERMANYABB AG, Mannheim
  
  100.00
  
  GermanyABB Airport Technologies GmbH, Mannheim
  
  100.00
  
  GermanyABB Asset Finance GmbH, Mannheim
  
  100.00
  
  GermanyABB Automation Beteiligungs GmbH,
  Mannheim
  
  100.00
  
  GermanyABB Automation GmbH, Mannheim
  
  100.00
  
  GermanyABB Automation Products GmbH, Eschborn
  
  100.00
  
  GermanyABB Automatisierungsanlagen Cottbus
  GmbH, Cottbus
  
  100.00
  
  GermanyABB Bauprojektmanagement GmbH, Mannheim
  
  100.00
  
  GermanyABB Beteiligungs- und Verwaltungsges.
  GmbH, Mannheim
  
  100.00
  
  GermanyABB Gebäudetechnik AG, Mannheim
  
  100.00
  
  GermanyABB Grundbesitz Berlin GmbH & Co.
  Objekte Berlin OHG, Berlin
  
  100.00
  
  GermanyABB Grundbesitz GmbH, Mannheim
  
  100.00
  
  GermanyABB Logistics Center Europe GmbH, Menden
  
  100.00
  
  GermanyABB Lummus Global GmbH, Roigheim
  
  100.00
  
  GermanyABB New Ventures GmbH, Essen
  
  100.00
  
  GermanyABB Patent GmbH, Mannheim
  
  100.00
  
  GermanyABB Reaktor GmbH, Mannheim
  
  100.00
  
  GermanyABB Schaltanlagentechnik GmbH, Ladenburg
  
  100.00
  
  GermanyABB Service GmbH, Bobingen
  
  100.00
  
  GermanyABB Stotz-Kontakt GmbH, Mannheim
  
  100.00
  
  GermanyABB Stotz-Kontakt/Striebel & John
  Vertriebs-GmbH, Sasbach
  
  75.50
  
  GermanyABB Technologie GmbH, Mannheim
  
  100.00
  
  GermanyABB Training Center GmbH, Mannheim
  
  100.00
  
  GermanyABB Utilities GmbH, Mannheim
  
  100.00
  
  Germany  4


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationABB Wirtschaftsbetriebe GmbH, Mannheim
  
  100.00
  
  GermanyBusch-Jaeger Elektro GmbH, Mannheim/Lüdenscheid
  
  100.00
  
  GermanyElektroinstallation Annaberg GmbH,
  Annaberg-Buchholz
  
  100.00
  
  GermanyHartmann & Braun GmbH & Co. KG,
  Eschborn
  
  100.00
  
  GermanyHartmann & Braun
  Grundstücksverwaltungs GmbH, Göttingen
  
  100.00
  
  GermanyJLEC Power Ventures GmbH, Mannheim
  
  100.00
  
  GermanyKomposit-Risikoberatungs- und
  Versicherungsvermittlungs-GmbH, Heidelberg
  
  100.00
  
  GermanyPucaro Elektro-Isolierstoffe GmbH,
  Roigheim
  
  100.00
  
  GermanyStriebel & John GmbH & Co. KG,
  Sasbach-Obersasbach
  
  51.00
  
  GermanyStriebel Vermögensverwaltungs-GmbH,
  Sasbach-Obersasbach
  
  51.00
  
  GermanyGREECEABB Trade S.A., Metamorphossis Attica
  
  99.99
  
  GreeceAsea Brown Boveri S.A., Metamorphossis
  Attica
  
  100.00
  
  GreeceWind Park of Rhodes SA, Rhodes
  
  90.00
  
  GreeceWind Park of Rhodes SA, Rhodes
  
  90.00
  
  GreeceGUATEMALAABB Turbocharger Servicios, S.A.,
  Amatitlan
  
  100.00
  
  GuatemalaHONG KONGABB Asia Pacific Ltd., Hong Kong
  
  100.00
  
  Hong KongABB Asia Pacific Services Ltd., Hong
  Kong
  
  100.00
  
  Hong KongABB (Hong Kong) Ltd., Hong Kong
  
  100.00
  
  Hong KongIndustrial and Building Systems (H.K.)
  Limited, Hong Kong
  
  100.00
  
  Hong KongHUNGARYABB Engineering Trading and Service
  Ltd., Budapest
  
  100.00
  
  HungaryABB Szerbiz Kft., Budapest
  
  100.00
  
  HungaryINDIAABB Corporate Research Limited,
  Bangalore
  
  100.00
  
  IndiaABB Holdings (South Asia) Ltd.,
  Bangalore
  
  100.00
  
  IndiaABB Limited, Bangalore
  
  52.11
  
  IndiaINDONESIAPT ABB Bailey, Jakarta
  
  100.00
  
  IndonesiaPT ABB Installation Materials, Jakarta
  
  95.00
  
  IndonesiaPT ABB Sakti Industri, Jakarta
  
  51.00
  
  IndonesiaPT ABB Transmission and Distribution,
  Jakarta
  
  60.00
  
  IndonesiaIRAN, ISLAMIC
  REPUBLIC OFABB (P.J.S.C.), Teheran
  
  100.00
  
  Islamic Republic
  of IranIRELANDABB Holdings Ireland Ltd., Dublin
  
  100.00
  
  Republic of
  Ireland  5


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationABB Ltd, Dublin
  
  100.00
  
  Republic of
  IrelandRialto Cables & Plastics Ltd.,
  Dublin
  
  100.00
  
  Republic of
  IrelandWessel Industries Holdings Ltd., Dublin
  
  100.00
  
  Republic of
  IrelandISRAELABB Technologies Ltd., Tirat Carmel
  
  99.99
  
  IsraelITALYABB Corporate Administration &
  Properties S.p.A., Milan
  
  100.00
  
  ItalyABB Energy Automation S.p.A., Milan
  
  100.00
  
  ItalyABB Environment Service Srl., Milan
  
  100.00
  
  ItalyABB Estense Service S.p.A., Ferrara
  
  80.00
  
  ItalyABB Group Service Center srl., Milano
  
  100.00
  
  ItalyABB Lummus Global Italia S.r.l., Milan
  
  100.00
  
  ItalyABB Power Technologies S.p.A., Milano
  
  100.00
  
  ItalyABB Process Solutions & Services
  SPA, Milan
  
  100.00
  
  ItalyABB S.p.A., Milan
  
  100.00
  
  ItalyABB SACE S.p.A., Sesto S. Giovanni (MI)
  
  100.00
  
  ItalyABB SAE S.p.A, Milan
  
  99.99
  
  ItalyConsorzio Snamprogetti - ABB LG
  Chemicals, Milan
  
  50.00
  
  ItalyPR.ENER.CA Ceresio S.r.l., Milan
  
  100.00
  
  ItalyTelecogen s.r.l., Bussolengo
  
  100.00
  
  ItalyTelesafe Energy S.r.l., Massa
  
  51.00
  
  ItalyJAPANABB K.K., Tokyo
  
  100.00
  
  JapanJORDANABB Ltd. Jordan, Amman
  
  100.00
  
  JordanABB Near East Trading Ltd., Amman
  
  95.00
  
  JordanKAZAKHSTANABB Ltd., Almaty
  
  100.00
  
  KazakhstanCJSC ENERGIA Kazakh Scientific Research
  Institute of Energy Systems, Almaty
  
  89.24
  
  KazakhstanJV LLP ENERGOINVESTPROJEKT
  Scientific-production enterprise, Almaty
  
  96.40
  
  KazakhstanKENYAAsea Brown Boveri Ltd., Nairobi
  
  100.00
  
  KenyaKOREA, REPUBLIC OFABB Ltd., Seoul
  
  100.00
  
  Republic of
  Korea  6


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationKUWAITABB Engg. Technologies Co. (KSCC), Safat
  
  49.00
  
  KuwaitLATVIAABB SIA, Riga
  
  100.00
  
  LatviaLEBANONABB Electrical Co. S.A.L., Beirut
  
  67.00
  
  LebanonLITHUANIAABB UAB, Vilnius
  
  100.00
  
  LithuaniaLUXEMBOURGAsea Brown Boveri (Luxembourg) S.A.,
  Luxembourg
  
  100.00
  
  LuxembourgMALAYSIAABB Holdings Sdn. Bhd., Subang Jaya
  
  100.00
  
  MalaysiaABB Industrial and Building Syst. Sdn.
  Bhd., Subang Jaya
  
  100.00
  
  MalaysiaABB Malaysia Sdn Bhd, Subang Jaya
  
  100.00
  
  MalaysiaABB Manufacturing Sdn. Bhd., Subang Jaya
  
  49.00
  
  MalaysiaABB Transmission and Distribution Sdn.
  Bhd., Subang Jaya
  
  66.00
  
  MalaysiaKomposit Asia Pacific Limited, Labuan
  
  100.00
  
  MalaysiaMALIAsea Brown Boveri Mali, Bamako
  
  100.00
  
  MaliMALTAABB Lummus Malta Limited, Floriana
  
  100.00
  
  MaltaMAURITIUSABB International Holdings Ltd., Port
  Louis
  
  100.00
  
  MauritiusABB Lummus Crest Mauritius, Port Louis
  
  100.00
  
  MauritiusABB Lummus Crest Mauritius, Port Louis
  
  100.00
  
  MauritiusAsea Brown Boveri Ltd., Port Louis
  
  51.00
  
  MauritiusMEXICOABB Mexico S.A. de C.V., Tlalnepantla
  
  100.00
  
  MexicoAsea Brown Boveri S.A. de C.V.,
  Tlalnepantla
  
  100.00
  
  MexicoEntrelec SA de CV, Nuevo Leon
  
  100.00
  
  MexicoMOROCCOAsea Brown Boveri S.A., Casablanca
  
  100.00
  
  MoroccoMOZAMBIQUEABB Tecnel Limitada, Maputo
  
  60.00
  
  MozambiqueNAMIBIAAsea Brown Boveri (Pty) Ltd., Windhoek
  
  100.00
  
  Namibia  7


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationNETHERLANDSABB B.V., Rotterdam
  
  100.00
  
  The NetherlandsABB Capital B.V.
  
  100.00
  
  The NetherlandsABB Energie Service BV, Rotterdam
  
  100.00
  
  The NetherlandsABB Energy Ventures Projects B.V.,
  Amsterdam
  
  100.00
  
  The NetherlandsABB Equity BV, Amsterdam
  
  100.00
  
  The NetherlandsABB Equity Ventures B.V., Amsterdam
  
  100.00
  
  The NetherlandsABB Finance B.V., Amsterdam
  
  100.00
  
  The NetherlandsABB Financial Services B.V., Amsterdam
  
  100.00
  
  The NetherlandsABB Holdings BV, Amsterdam
  
  100.00
  
  The NetherlandsABB Lummus Global B.V., The Hague
  
  100.00
  
  The NetherlandsABB Lummus Global Technology B.V., The
  Hague
  
  100.00
  
  The NetherlandsABB Lummus Heat Transfer B.V., The Hague
  
  100.00
  
  The NetherlandsABB Lummus Project Participations B.V.,
  The Hague Maynard BV, Breda
  
  100.00
  
  The NetherlandsABB New Ventures B.V., Amstelveen
  
  100.00
  
  The NetherlandsABB Payment Services B.V., Amstelveen
  
  100.00
  
  The NetherlandsABB Power Investment (India) B.V.,
  Amsterdam
  
  100.00
  
  The NetherlandsABB SattLine BV, Etten-Leur
  
  100.00
  
  The NetherlandsABB Zantingh Energiesystemen BV,
  Aalsmeer
  
  100.00
  
  The NetherlandsElsag Bailey Hartmann & Braun
  Nederland BV, Delft
  
  100.00
  
  The NetherlandsLuwoco Lummus Worldwide Contracting
  (Netherlands) B.V., The Hague
  
  100.00
  
  The NetherlandsMaynard BV, Breda
  
  100.00
  
  The NetherlandsNovolen Technology Holdings, C.V., The
  Hague
  
  80.00
  
  The NetherlandsNEW ZEALANDABB Limited, Auckland
  
  100.00
  
  New ZealandABB Maintenance Services Limited,
  Auckland
  
  100.00
  
  New ZealandNIGERIAABB Electrical Systems Ltd., Lagos
  
  90.00
  
  NigeriaABB NG Ltd., Ikeja/Lagos
  
  60.00
  
  NigeriaABB Powerlines Limited., Lagos
  
  52.23
  
  NigeriaNORWAYABB AS, Billingstad
  
  100.00
  
  NorwayABB ATMA Robotics, Bryne (non legal
  entity)
  
  100.00
  
  NorwayABB ATPA Turbo, Olso (non legal entity)
  
  100.00
  
  NorwayABB Holding AS, Billingstad
  
  100.00
  
  NorwayABB Telexp AS, Bergen
  
  100.00
  
  NorwayBergerveien 12 ANS, Oslo
  
  100.00
  
  NorwayEngrossenteret Eiendom AS, Billingstad
  
  100.00
  
  NorwayNordisk Eiendomsforvaltning AS,
  Billingstad
  
  100.00
  
  NorwayOMANABB LLC, Al Hamriya
  
  65.00
  
  Oman  8


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationPAKISTANABB (Pvt) Ltd., Lahore
  
  100.00
  
  PakistanPANAMAABB S.A., Panama
  
  100.00
  
  PakistanTradeinvest Centroamericana S.A., Panama
  
  99.74
  
  PakistanPAPAUA, NEW GUINEAABB James Watt (PNG) Limited, Regents
  Park, NSW
  
  100.00
  
  Papaua, New
  GuineaPERUAsea Brown Boveri S.A., Lima
  
  99.99
  
  PeruPHILIPPINESAsea Brown Boveri Inc., Paranaque, Metro
  Manila
  
  100.00
  
  The PhilippinesPOLANDABB Instal Sp. Zo.o., Wroclaw
  
  100.00
  
  PolandABB Sp. Zo.o., Warsaw
  
  96.01
  
  PolandABB Zamech Gazpetro Sp. Zo.o., Elblag
  
  100.00
  
  PolandABB Zamech Marine Sp. Zo.o., Elblag
  
  100.00
  
  PolandEntrelec Polzka Sp. Zo.o., Leborska
  
  100.00
  
  PolandPORTUGALABB S.G.P.S, S.A., Amadora
  
  100.00
  
  PortugalABB (Asea Brown Bovari) S.A., Amadora
  
  100.00
  
  PortugalABB Stotz Kontakt Eléctrica, Unipessoal,
  Lda., Porto
  
  100.00
  
  PortugalSGIE 2000 - Consultores em Organizaçao
  Industrial S.A., Lisboa
  
  100.00
  
  PortugalSMM - Sociedade de Montagens Metalomecanicas
  S.A., Amadora
  
  100.00
  
  PortugalSMM-UM-Sociedade de Montagens
  Metalomecanicas SA, Amadora
  
  100.00
  
  PortugalROMANIAABB SRL, Bucharest
  
  100.00
  
  RomaniaRUSSIA000 ABB Lummus Global, Moscow
  
  100.00
  
  Russian
  FederationABB Automation LLC, Moscow
  
  76.20
  
  Russian
  FederationABB Communications and Information
  Systems Ltd., Moscow
  
  100.00
  
  Russian
  FederationABB El Bushing Ltd., Moscow
  
  100.00
  
  Russian
  FederationABB Electroengineering Ltd., Moscow
  
  100.00
  
  Russian FederationABB Energosvyaz LLC, Moscow
  
  100.00
  
  Russian
  Federation  9


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationABB Industrial and Building Systems Ltd.,
  Moscow
  
  100.00
  
  Russian
  FederationABB Moskabel Ltd., Moscow
  
  100.00
  
  Russian
  FederationABB PS Ltd., Moscow
  
  100.00
  
  Russian
  FederationABB UETM Ltd., Ekaterinburg
  
  100.00
  
  Russian
  FederationAsea Brown Boveri Ltd., Moscow
  
  100.00
  
  Russian FederationSAUDI ARABIAABB Automation Co. Ltd., Riyadh
  
  65.00
  
  Saudi ArabiaABB Contracting Company Ltd., Riyadh
  
  65.00
  
  Saudi ArabiaABB Electrical Industries Ltd., Riyadh
  
  65.00
  
  Saudi ArabiaABB Service Co. Ltd., Al Khobar
  
  65.00
  
  Saudi ArabiaLummus Alireza Ltd. Co., Saudi Arabia
  
  51.00
  
  Saudi ArabiaSaudi SAE Technical Construction Co.
  Ltd., Riyadh
  
  99.99
  
  Saudi ArabiaSENEGALABB Technologies S.A., Dakar
  
  100.00
  
  SenegalSERBIA AND
  MONTENEGROABB d.o.o., Belgrade
  
  100.00
  
  Serbia and
  MontenegroSINGAPOREABB Agencies Pte. Ltd., Singapore
  
  100.00
  
  SingaporeABB Holdings Pte. Ltd., Singapore
  
  100.00
  
  SingaporeABB Industry Pte. Ltd., Singapore
  
  100.00
  
  SingaporeABB Lummus Global Pte. Ltd., Singapore
  
  100.00
  
  SingaporeABB Support Pte. Ltd., Singapore
  
  100.00
  
  SingaporeABB Treasury Center (Asia Pacific) Pte.
  Ltd., Singapore
  
  100.00
  
  SingaporeSLOVAKIAABB Elektro s.r.o., Bratislava
  
  100.00
  
  SlovakiaABB Komponenty s.r.o., Kosice
  
  100.00
  
  SlovakiaABB s.r.o., Bratislava
  
  100.00
  
  SlovakiaSLOVENIAABB D.o.o., Ljubljana
  
  100.00
  
  SloveniaSOUTH AFRICAABB Holdings (Pty) Ltd., Sunninghill
  
  80.00
  
  South AfricaABB Powertech Transformers (Pty) Ltd.,
  Pretoria
  
  40.00
  
  South AfricaABB South Africa (Pty) Ltd., Sunninghill
  
  80.00
  
  South AfricaDesta Power Matla (Pty) Ltd., Pretoria
  
  29.98
  
  South AfricaNelspruit Airport Operating Company
  (Pty) Ltd., Nelspruit
  
  90.00
  
  South AfricaPrimkop Airport Management (Pty) Ltd.,
  Nelspruit
  
  90.00
  
  South Africa  10


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationSPAINABB Automation Products S.A., Barcelona
  
  100.00
  
  SpainABB Power Technology S.A., Zaragoza
  
  100.00
  
  SpainABB Sistemas Industriales S.A., San
  Quirze del Vallés
  
  100.00
  
  SpainABB Stotz Kontakt, S.A., Getafe
  
  100.00
  
  SpainAsea Brown Boveri S.A., Madrid
  
  100.00
  
  SpainSWEDENAB Cythere 61, Västerås
  
  100.00
  
  SwedenAB Cythere 63, Västerås
  
  100.00
  
  SwedenAB Electro-Invest, Västerås
  
  100.00
  
  SwedenABB AB, Västerås
  
  100.00
  
  SwedenABB Automation Technologies AB, Västerås
  
  100.00
  
  SwedenABB Construction AB, Västerås
  
  100.00
  
  SwedenABB Fastighet AB, Västerås
  
  100.00
  
  SwedenABB Financial Services AB, Sollentuna
  
  100.00
  
  SwedenABB Industriservice AB, Uppsala
  
  100.00
  
  SwedenABB Industriunderhåll AB, Degerfors
  
  51.00
  
  SwedenABB Norden Holding AB, Stockholm
  
  100.00
  
  SwedenABB Participation AB, Västerås
  
  100.00
  
  SwedenABB Power Technologies AB, Ludvika
  
  100.00
  
  SwedenABB Technology LFB AB, Stockholm
  
  100.00
  
  SwedenABB Virkestorkar AB, Skellefteå
  
  100.00
  
  SwedenRomania Invest AB, Västerås
  
  100.00
  
  SwedenTre Kronor Investment AB, Västerås
  
  100.00
  
  SwedenSWITZERLANDABB Asea Brown Boveri Ltd., Zurich
  
  100.00
  
  SwitzerlandABB Automation Technologies Management
  Ltd., Zurich
  
  100.00
  
  SwitzerlandABB Dicoesa, Belfaux
  
  100.00
  
  SwitzerlandABB Energy Engineering AG, Zurich
  
  100.00
  
  SwitzerlandABB Energy Services International Ltd.,
  Zurich
  
  100.00
  
  SwitzerlandABB Handels- und Verwaltungs AG, Zurich
  
  100.00
  
  SwitzerlandABB Immobilien AG, Baden
  
  100.00
  
  SwitzerlandABB Information Systems Ltd., Zurich
  
  100.00
  
  SwitzerlandABB Insurance Brokers AG, Baden
  
  100.00
  
  SwitzerlandABB International Marketing Ltd., Zurich
  
  100.00
  
  SwitzerlandABB International Services AG, Zurich
  
  100.00
  
  SwitzerlandABB Intra AG, Zurich
  
  100.00
  
  SwitzerlandABB Ltd, Zurich
  
  100.00
  
  SwitzerlandABB MEA Participation Ltd., Zurich
  
  100.00
  
  SwitzerlandABB Power Technologies Management Ltd.,
  Zurich
  
  100.00
  
  SwitzerlandABB Research Ltd., Zurich
  
  100.00
  
  SwitzerlandABB Sécheron S.A., Satigny
  
  99.97
  
  SwitzerlandABB Technology Ltd., Zurich
  
  100.00
  
  Switzerland  11


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationABB Turbo-Systems AG, Baden
  
  100.00
  
  SwitzerlandABB Turbo-Systems Holding Ltd., Baden
  
  100.00
  
  SwitzerlandTAIWANABB Ltd., Taipei
  
  100.00
  
  TaiwanTANZANIA, UNITED
  REPUBLICABB Tanelec Ltd., Arusha
  
  70.00
  
  United Republic
  of TanzaniaAsea Brown Boveri Ltd., Dar Es Salaam
  
  100.00
  
  United Republic
  of TanzaniaTHAILANDABB Bailey Limited, Bangkok
  
  98.00
  
  ThailandABB Foundries, Bangkok
  
  100.00
  
  ThailandABB LIMITED, Bangkok
  
  100.00
  
  ThailandAsea Brown Boveri Holding Ltd., Bangkok
  
  100.00
  
  ThailandKent Meters (Thailand) Ltd., Bangkok
  
  100.00
  
  ThailandTUNISIAABB Maghreb Services S.A., Tunis
  
  100.00
  
  TunisiaLEbenoid Production, Tunisie
  
  100.00
  
  TunisiaTURKEYABB Elektrik Sanayi A.S., Istanbul
  
  99.94
  
  TurkeyABB Holding A.S., Istanbul
  
  99.95
  
  TurkeyUGANDAABB Ltd., Kampala
  
  100.00
  
  UgandaUKRAINEABB Ltd., Kiev
  
  100.00
  
  UkraineUNITED ARAB EMIRATESABB Energy Automation S.p.A., Abu Dhabi
  
  100.00
  
  United Arab
  EmiratesABB Industries (L.L.C), Dubai
  
  49.00
  
  United Arab
  EmiratesABB Transmission & Distribution
  Ltd., Abu Dhabi
  
  49.00
  
  United Arab
  EmiratesUNITED KINGDOMABB Credit Ltd., London
  
  100.00
  
  United KingdomABB Combined Heat and Power Ltd.,
  Warrington
  
  100.00
  
  United KingdomABB Equity Development Company Ltd.,
  London
  
  100.00
  
  United KingdomABB Equity Ventures (UK) Ltd., London
  
  100.00
  
  United KingdomABB Holdings Ltd., Warrington
  
  100.00
  
  United KingdomABB Investments Ltd., Warrington
  
  100.00
  
  United KingdomABB IOP Services Ltd., Surrey
  
  100.00
  
  United Kingdom  12


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationABB Ltd., Warrington
  
  100.00
  
  United KingdomABB Lummus Crest Ltd., Surrey
  
  100.00
  
  United KingdomABB Lutech Resources Ltd., Surrey
  
  100.00
  
  United KingdomABB Service Limited, Warrington
  
  100.00
  
  United KingdomLighting for Staffordshire Holdings Ltd.,
  Staffordshire
  
  60.00
  
  United KingdomLighting for Staffordshire Ltd.,
  Staffordshire
  
  60.00
  
  United KingdomUNITED STATESABB Barranquilla Inc., Princeton, NJ
  
  100.00
  
  DelawareABB Capital (USA) LLC, Delaware
  
  100.00
  
  DelawareABB Equity Ventures Inc., Princeton, NJ
  
  100.00
  
  DelawareABB Finance Inc., Norwalk, CT
  
  100.00
  
  DelawareABB Holdings Inc., Norwalk
  
  100.00
  
  DelawareABB Inc., Norwalk, CT
  
  100.00
  
  DelawareABB Investments LLC, Norwalk, CT
  
  100.00
  
  DelawareABB LGI / Grootint Joint Venture,
  Houston
  
  50.00
  
  Not IncorporatedABB Lummus Global, Inc., Bloomfield, NJ
  
  100.00
  
  DelawareABB Lummus Global International Corp.,
  Texas
  
  100.00
  
  DelawareABB Lummus Global Overseas Corporation,
  Bloomfield, NJ
  
  100.00
  
  DelawareABB Oil & Gas USA Inc., Houston, TX
  
  100.00
  
  DelawareABB Performance Services LLC, Norwalk
  
  100.00
  
  DelawareABB Prospects Inc., Norwalk
  
  100.00
  
  DelawareABB Semiconductors Inc., Pittsburgh PA
  
  100.00
  
  DelawareABB Susa Inc., North Brunswick, NJ
  
  100.00
  
  New YorkABB Susa International Inc., North
  Brunswick, NJ
  
  100.00
  
  DelawareABB Susa/Dillingham, North Brunswick
  
  55.00
  
  Not IncorporatedABB Treasury Center USA Inc., Norwalk,
  CT
  
  100.00
  
  DelawareBrown & Root/ABB SUSA, North
  Brunswick
  
  51.00
  
  Not IncorporatedCamelot IS-2 International, Inc. D/B/A
  Skyva International, Wickliffe
  
  99.97
  
  DelawareCombustion Engineering Inc., Norwalk, CT
  
  100.00
  
  DelawareConnecticut Valley Claims, CT
  
  100.00
  
  DelawareDLI Engineering Corp., Bainbridge Island
  
  100.00
  
  WashingtonJoint Venture ABB Lummus Snamprogetti
  USA, Houston
  
  50.00
  
  Not IncorporatedKOMPOSIT AMERICAS Risk Management,
  Consultancy &
  Insurance Brokerage, Serv. California
  
  100.00
  
  United StatesLummus Catalyst Company, Bloomfield, NJ
  
  100.00
  
  DelawareURUGUAYABB CL Logistic S.A., Montevideo
  
  100.00
  
  UruguayUZBEKISTANABB CHTZ Closed Joint Stock Company,
  Chirchik
  
  68.00
  
  UzbekistanABB Tamir Ltd., Nurabad
  
  51.00
  
  UzbekistanVENEZUELAAsea Brown Boveri S.A., Caracas
  
  100.00
  
  Venezuela  13


COUNTRY
  Name of Entity, Location
  
  ABB Group
  Interest
  
  Jurisdiction of
  IncorporationVIET NAMABB Ltd., Hanoi
  
  100.00
  
  Viet NamZAMBIAABB Ltd., Lusaka
  
  100.00
  
  ZambiaZIMBABWEABB (Private) Ltd., Harare
  
  100.00
  
  Zimbabwe  14