Exhibit
8.1  ABB GROUP COMPANIES (CONSOLIDATED) BY COUNTRY AS PER MARCH
31, 2004  Country
  Company
  
  ABB
  Interest
  %
  
  Share
  Capital
  in 1000
  
  Curr-
  encyALGERIAABB Electrical Service Company Spa, Hydra
  
  60.00
  
  108000
  
  DZDSpA ABB Lummus
  Global Algeria, Hydra
  
  100.00
  
  21000
  
  DZDSARPI - Société
  Algérienne pour la réalisation de projets industriels, Alger
  
  50.00
  
  420282
  
  DZDANGOLAABB Electrica SGPS, Lda., Luanda
  
  100.00
  
  200
  
  USDEAM - Empresa Angolana de Metalomecânica SARL, Luanda
  
  100.00
  
  200
  
  USDARGENTINAABB S.A., Buenos Aires
  
  100.00
  
  10510
  
  ARSModulec S.A., San Luis
  
  100.00
  
  800
  
  ARSABB Vetco Gray Argentina S.A., Pcia. de Buenos Aires
  
  100.00
  
  3
  
  ARSARUBA (NL)ABB Import & Export Services Ltd., Oranjestad/Aruba (NA)
  
  100.00
  
  10005
  
  USDAUSTRALIAABB Australia Pty Limited, Sydney
  
  100.00
  
  122436
  
  AUDBabcock Australia Pty Limited, Sydney, NSW
  
  100.00
  
  2500
  
  AUDABB Group Investment Management Pty. Ltd., Sydney
  
  100.00
  
  9110
  
  AUDABB Group Holdings Pty. Ltd., Sydney
  
  100.00
  
  316200
  
  AUDABB Administrative Services Pty. Ltd., Regents Park, NSW
  
  100.00
  
  9973
  
  AUDABB Group Investment LLP, Sydney
  
  100.00
  
  146232
  
  AUDABB Financial Services Australia Limited, Sydney
  
  100.00
  
  3000
  
  AUDABB Vetco Gray Australia Pty Ltd., Melbourne, VIC
  
  100.00
  
  383
  
  AUDAUSTRIAABB Montage GmbH, Innsbruck
  
  100.00
  
  42
  
  EURBAHRAINABB Automation E.C., Bahrain
  
  100.00
  
  500
  
  USDBELGIUMAsea Brown Boveri Europe Ltd., Brussels
  
  100.00
  
  2500
  
  BEFS.A. Helvimo N.V., Brussels
  
  99.00
  
  62400
  
  BEFAsea Brown Boveri Jumet S.A., Jumet
  
  100.00
  
  1487
  
  EURSirius Belgium Reassurances S.A., Liege
  
  100.00
  
  1246
  
  EURBOLIVIAAsea Brown Boveri Ltda., La Paz-Bolivia
  
  100.00
  
  98
  
  USDBOTSWANAABB (Pty) Ltd., Gaborone
  
  100.00
  
  541
  
  BWPBRAZILABB Ltda., Osasco
  
  100.00
  
  506026
  
  BRLABB aleo e Gás Ltda, Osasco
  
  100.00
  
  28100
  
  BRLABB aleo e Gás Manutenç¦o e Modifacaç¦o Ltd., Macaé
  
  100.00
  
  5000
  
  BRLABB ParticipaçSes Ltda., Osasco
  
  100.00
  
  189566
  
  BRLTermobahia II Ltda., Bahia
  
  100.00
  
  3
  
  BRL  
   BULGARIAABB Bulgaria EOOD, Sofia
  
  100.00
  
  10
  
  BGLABB Avangard AD, Sevlievo
  
  88.10
  
  111
  
  BGLABB Control EOOD, Petrich
  
  100.00
  
  34
  
  BGLCAMEROONAsea Brown Boveri S.A., Douala
  
  100.00
  
  30000
  
  XAFCANADAABB Inc., St. Laurent, Quebec
  
  100.00
  
  247157
  
  CADABB Bomem Inc., Quebec
  
  100.00
  
  18219
  
  CADCombustion Engineering Technology Investment Corp., St.Laurent,
  Quebec
  
  100.00
  
  27285
  
  CADABB International Projects Inc., St.Laurent, QC
  
  100.00
  
  100
  
  CDNABB Offshore Systems Canada Inc., Nisku
  
  100.00
  
  
  
  CDNABB Vetco Gray Canada Inc., Edmonton, Alberta
  
  100.00
  
  0
  
  CADCHILEAsea Brown Boveri S.A., Santiago
  
  100.00
  
  2959294
  
  CLPCHINAABB (China) Ltd., Beijing
  
  100.00
  
  120000
  
  USDABB Engineering (Shanghai) Ltd., Shanghai
  
  100.00
  
  4000
  
  USDABB Bailey Beijing Controls Co. Ltd., Beijing
  
  51.00
  
  1796
  
  USDABB Chongqing Transformer Company Ltd., Chongqing City
  
  62.20
  
  48647
  
  USDABB Distribution Transformer (Hefei) Limited, Anhui
  
  100.00
  
  8000
  
  USDABB Xiamen Switchgear Co. Ltd., Xiamen
  
  66.20
  
  5000
  
  USDABB (China) Engineering Co. Ltd. Xiamen
  
  100.00
  
  2100
  
  USDABB Huadian High Voltage Switchgear (Xiamen) Company Ltd.,
  Xiamen
  
  51.00
  
  3000
  
  USDABB Holding Ltd., Hong Kong
  
  100.00
  
  27887
  
  HKDABB Beijing Drive Systems Co. Ltd., Beijing
  
  90.00
  
  5000
  
  USDABB LV Installation Materials Co. Ltd., Beijing
  
  85.70
  
  17100
  
  USDABB Xinhui Low Voltage Switchgear Co. Ltd., Xinhui (Guangdong)
  
  60.00
  
  6200
  
  USDABB Xiamen Low Voltage Equipment Co. Ltd., Xiamen
  
  94.00
  
  6200
  
  USDABB Shanghai Motors Co. Ltd., Shanghai
  
  75.00
  
  11216
  
  USDABB Shanghai Transformer Co. Ltd., Shanghai
  
  51.00
  
  7000
  
  USDABB High Voltage Switchgear Co. Ltd., Beijing
  
  60.00
  
  11400
  
  USDABB Hefei Transformer Co. Ltd., Hefei
  
  85.83
  
  21000
  
  USDABB Xian Power Capacitor Company Limited, Xian
  
  51.00
  
  4500
  
  USDVetco Gray Petroleum Equipment (Shanghai) Co. Ltd., Shanghai
  
  60.00
  
  1800
  
  USDABB Xiamen Electrical Controlgear Co. Ltd., Fujian Province
  
  80.00
  
  4300
  
  USDABB Zhongshan Transformer Company Ltd., Zhongshan City
  
  51.00
  
  15000
  
  USDCOLOMBIAAsea Brown Boveri Ltda., Bogotá
  
  99.99
  
  485477
  
  COPCOTE DIVOIRE/IVORY COASTABB Technology SA, Abidjan
  
  99.00
  
  178540
  
  XOFCROATIAABB Ltd., Zagreb
  
  100.00
  
  2730
  
  HRKCZECH REPUBLICEntrelec Ceska Sro, Brno
  
  100.00
  
  8250
  
  CZKABB s.r.o., Prague
  
  100.00
  
  100100
  
  CZK  
   DENMARKABB A/S, Skovlunde
  
  100.00
  
  241000
  
  DKKABB Offshore Danmark A/S, Kolding
  
  100.00
  
  350
  
  DKKECUADORAsea Brown Boveri S.A., Quito
  
  96.87
  
  325
  
  USDEGYPTAsea Brown Boveri S.A.E., Cairo
  
  100.00
  
  20040
  
  EGPABB Arab Contractors for Construction, Heliopolis
  
  65.00
  
  5000
  
  EGPABB Arab S.A.E., Cairo
  
  80.00
  
  40000
  
  EGPABB Automation S.A.E., Heliopolis
  
  100.00
  
  17000
  
  EGPABB Group Process Center S.A.E., Cairo
  
  100.00
  
  250
  
  EGPABB High Voltage Co. S.A.E., Heliopolis/Cairo
  
  100.00
  
  5000
  
  EGPABB Metals & Plastics Manufact. Co. SAE, 10th of Ramadan
  City
  
  80.00
  
  5000
  
  EGPABB Petroleum Technology, Cairo
  
  100.00
  
  500
  
  USDABB SUSA Egypt, Maadi
  
  100.00
  
  50
  
  EGPABB Turbochargers S.A.E., Suez
  
  100.00
  
  100
  
  EGPABB Transformers S.A.E., El-Nozha El-Gedida
  
  65.00
  
  30000
  
  EGPEL SALVADORABB S.A. de CV, San Salvador
  
  100.00
  
  30
  
  SVCFINLANDABB Credit Oy, Helsinki
  
  100.00
  
  1682
  
  EURABB Current Oy, Helsinki
  
  100.00
  
  58866
  
  EURABB East Ventures Oy, Helsinki
  
  100.00
  
  8412
  
  EURKiinteistö Oy Bölenraitti 10, Helsinki
  
  100.00
  
  25
  
  EURABB Sähkörinne
  Kiinteistö Oy, Helsinki
  
  100.00
  
  1348
  
  EURFRANCEABB S.A., Paris La Défense
  
  100.00
  
  38921
  
  EURABB Automation SAS, Massy
  
  100.00
  
  8789
  
  EURABB Business Services, Paris la Défense
  
  100.00
  
  40
  
  EURCogelub, Persan
  
  50.95
  
  510
  
  FRFLEbenoid, Villeurbanne
  
  100.00
  
  1000
  
  EURHelita, Persan
  
  93.06
  
  320
  
  EURABB Entrelec SAS, Villeurbanne
  
  100.00
  
  25000
  
  EURSoule Materiel Electrique, Bagnères de Bigorre
  
  93.06
  
  13625
  
  EURSoule Finance Developpement, Bagnères de Bigorre
  
  99.60
  
  8923
  
  EURSoule Protection Surtensions, Lyon
  
  93.06
  
  3851
  
  EURABB Full Maintenance SAS, Persan
  
  100.00
  
  40
  
  EURABB Instrumentation, Massy
  
  100.00
  
  668
  
  EURABB Lummus Global SarL., Paris La Défense
  
  100.00
  
  200
  
  EURABB Process Industrie, Aix les Bains
  
  100.00
  
  3466
  
  EURStriebel &
  John France S.A.R.L., Wesserling
  
  51.00
  
  686
  
  EURABB ITI,
  Nanterre Cedex
  
  100.00
  
  1380
  
  EURABB Spie
  Tableaux, Geispolsheim-Gare
  
  75.00
  
  1641
  
  EURABB Vetco Gray France S.A.R.L, Pau
  
  100.00
  
  1000
  
  FFRGERMANYABB
  Automatisierungsanlagen Cottbus GmbH, Cottbus
  
  100.00
  
  12000
  
  DEMABB Airport
  Technologies GmbH, Mannheim
  
  100.00
  
  5700
  
  DEMABB AG, Mannheim
  
  100.00
  
  167500
  
  EURABB Automation
  Products GmbH, Eschborn
  
  100.00
  
  20750
  
  DEMABB Asset
  Finance GmbH, Mannheim
  
  100.00
  
  100
  
  DEMABB
  Stotz-Kontakt/Striebel & John Vertriebs-GmbH, Sasbach
  
  75.50
  
  511
  
  EURABB Schaltanlagentechnik
  GmbH, Ladenburg
  
  100.00
  
  1500
  
  EURABB Automation
  Beteiligungs GmbH, Mannheim
  
  100.00
  
  37800
  
  DEMBusch-Jaeger
  Elektro GmbH, Mannheim/Lüdenscheid
  
  100.00
  
  3000
  
  DEMABB
  Bauprojektmanagement GmbH, Mannheim
  
  100.00
  
  50
  
  EURABB
  Beteiligungen GmbH, Mannheim
  
  100.00
  
  125
  
  EURABB
  Beteiligungs- und Verwaltungsges. GmbH, Mannheim
  
  100.00
  
  120000
  
  DEM  
   ABB Calor Emag
  Hochspannung GmbH, Hanau
  
  100.00
  
  100
  
  EURABB Calor Emag
  Mittelspannung GmbH, Ratingen
  
  100.00
  
  28751
  
  DEMEDR
  Energiedienstleistungsges. Ratingen GmbH, Freiburg
  
  100.00
  
  50
  
  DEMABB
  Finanzierungs- und Verwaltungs GmbH, Mannheim
  
  100.00
  
  50
  
  EURABB Fläkt GmbH,
  Butzbach
  
  100.00
  
  51292
  
  DEMABB Grundbesitz
  GmbH, Mannheim
  
  100.00
  
  10000
  
  DEMABB Grundbesitz
  Berlin GmbH & Co. Objekte Berlin OHG, Berlin
  
  100.00
  
  
  
  DEMABB Group
  Services Center GmbH, Mannheim
  
  100.00
  
  2560
  
  DEMABB
  Gebäudetechnik AG, Mannheim
  
  100.00
  
  12315
  
  DEMABB
  Grundbesitz-Verwaltung-GmbH, Mannheim
  
  100.00
  
  50
  
  DEMHartmann &
  Braun GmbH & Co. KG, Eschborn
  
  100.00
  
  6080
  
  DEMABB Isolrohr
  GmbH, Fulda
  
  100.00
  
  5000
  
  DEMJLEC Power
  Ventures GmbH, Mannheim
  
  100.00
  
  50
  
  DEMKomposit-Risikoberatungs-
  und Versicherungsvermittlungs-GmbH, Heidelberg
  
  100.00
  
  50
  
  DEMABB Logistics Center Europe GmbH, Menden
  
  100.00
  
  50
  
  DEMAsea Brown Boveri AG & Co.Leasing
  KG, Mannheim
  
  100.00
  
  2
  
  DEMABB Robotics
  GmbH, Friedberg
  
  100.00
  
  7200
  
  DEMABB Patent GmbH,
  Mannheim
  
  100.00
  
  50
  
  DEMABB Process Industries GmbH, Eschborn
  
  100.00
  
  18870
  
  EURPucaro
  Elektro-Isolierstoffe GmbH, Roigheim
  
  100.00
  
  4500
  
  DEMABB Service
  GmbH, Bobingen
  
  100.00
  
  50
  
  DEMSirius
  Rückversicherungsservice GmbH, Hamburg
  
  100.00
  
  51
  
  EURABB
  Stotz-Kontakt GmbH, Mannheim
  
  100.00
  
  7500
  
  EURStriebel & John GmbH & Co.KG,
  Sasbach-Obersasbach
  
  51.00
  
  2000
  
  DEMStriebel
  Vermögensverwaltungs-GmbH, Sasbach-Obersasbach
  
  51.00
  
  50
  
  DEMABB Training
  Center Berlin GmbH, Berlin
  
  100.00
  
  18000
  
  DEMABB Training
  Center Rhein-Neckar GmbH, Mannheim
  
  100.00
  
  50
  
  DEMABB Technologie
  GmbH, Mannheim
  
  100.00
  
  25
  
  DEMABB
  Transformatoren GmbH, Bad Honnef
  
  100.00
  
  16300
  
  DEMABB Treasury Services GmbH, Frankfurt
  
  100.00
  
  100
  
  DEMABB Utilities
  GmbH, Mannheim
  
  100.00
  
  14775
  
  EURABB
  Wirtschaftsbetriebe GmbH, Mannheim
  
  100.00
  
  500
  
  DEMGREECEAsea Brown Boveri S.A., Metamorphossis Attica
  
  100.00
  
  1182
  
  EURSAE Hellas A.E., Società Anonima Tecnica Elettrificazione,
  Athens
  
  100.00
  
  1000
  
  EURABB Trade S.A., Metamorphossis Attica
  
  99.99
  
  2059
  
  EURWind Park of Rhodes SA, Rhodes
  
  90.00
  
  30000
  
  GDRWRE Hellas SA, Athens
  
  100.00
  
  477000
  
  GDRHONG
  KONGABB (Hong Kong)
  Ltd., Hong Kong
  
  100.00
  
  20000
  
  HKDABB Asia Pacific Ltd., Hong Kong
  
  100.00
  
  4249
  
  HKDABB Asia Pacific Services Ltd., Hong Kong
  
  100.00
  
  1000
  
  HKDIndustrial and Building Systems (H.K.) Limited, Hong Kong
  
  100.00
  
  6000
  
  HKDINDIAABB Limited, Bangalore
  
  52.11
  
  423817
  
  INRABB Holdings (South Asia) Ltd., Bangalore
  
  100.00
  
  205930
  
  INRABB Industrial IT Development Center Limited, Bangalore
  
  100.00
  
  4500
  
  INRINDONESIAPT ABB Bailey, Jakarta
  
  100.00
  
  1000
  
  USDPT ABB Batam
  
  100.00
  
  520511
  
  IDRPT ABB
  Installation Materials, Jakarta
  
  95.00
  
  3655000
  
  IDRPT ABB Sakti
  Industri, Jakarta
  
  51.00
  
  4000
  
  USDPT ABB Transmission and Distribution, Jakarta
  
  60.00
  
  11050
  
  USDPT Vetco Gray Indonesia, Jakarta
  
  100.00
  
  5600
  
  IDR  
   IRAN, ISLAMIC REPUBLIC OFABB (P.J.S.C.),
  Teheran
  
  100.00
  
  6444000
  
  IRRABB Petroleum Equipment Industries Company(PJSC),
  Tehran
  
  65.00
  
  1680000
  
  IRRIRELANDABB Ltd, Dublin
  
  100.00
  
  2871
  
  EURABB Holdings Ireland Ltd., Dublin
  
  100.00
  
  635
  
  EURABB Transformers Ltd., Waterford
  
  100.00
  
  2316
  
  EURRialto Cables & Plastics Ltd., Dublin
  
  75.00
  
  10
  
  IEPWessel Energy Cables Ltd., Dublin
  
  75.00
  
  0
  
  IEPWessel Cable Ltd., Longford
  
  75.00
  
  2401
  
  IEPWessel Industries Holdings Ltd., Dublin
  
  75.00
  
  6400
  
  IEPWessel Industries Ltd., Dublin
  
  75.00
  
  689
  
  IEPWessel Promotion Ltd., Dublin
  
  75.00
  
  61
  
  IEPWessel (R&D) Ltd., Dublin
  
  75.00
  
  0
  
  IEPISRAELABB Technologies
  Ltd., Tirat Carmel
  
  99.99
  
  420
  
  ILSITALYABB S.p.A., Milan
  
  100.00
  
  22000
  
  EURABB SACE S.p.A., Sesto S. Giovanni (MI)
  
  100.00
  
  60000
  
  EURABB Reno De Medici s.r.l. Milan
  
  60.00
  
  41
  
  EURABB Corporate Administration & Properties S.p.A., Milan
  
  99.98
  
  7142
  
  EUREuroenergetica srl, Milano
  
  100.00
  
  10
  
  EURABB Estense Service S.p.A., Ferrara
  
  51.00
  
  196
  
  EURABB Installazioni S.p.A., Milan
  
  99.99
  
  500
  
  EURABB Corporate Service s.r.l., Milan
  
  100.00
  
  650
  
  EURABB Lummus Global Italia S.r.l., Milan
  
  100.00
  
  99000
  
  ITLABB Trasmissione & Distribuzione S.p.A., Milan
  
  100.00
  
  35000
  
  EURPR.ENER.CA Ceresio S.r.l., Milan
  
  100.00
  
  12
  
  EURABB Group Service Center srl., Milano
  
  100.00
  
  650
  
  EURSACEM-Sarda Costruzioni e Montaggi Industriali S.p.A., Milan
  
  100.00
  
  516
  
  EURABB Servomotors S.r.l., Milan
  
  100.00
  
  1291
  
  EURABB Process Solutions & Services SPA, Milan
  
  100.00
  
  8500
  
  EURABB Energy Automation S.p.A., Milan
  
  100.00
  
  15492
  
  EURTelesafe Energy S.r.l., Massa
  
  51.00
  
  93
  
  EURABB Vetco Gray Italia S.R.L., Milan
  
  100.00
  
  23700
  
  ITLJAPANABB K.K., Tokyo
  
  100.00
  
  1000000
  
  JPYJORDANABB Ltd. Jordan, Amman
  
  100.00
  
  350
  
  JODABB Near East Trading Ltd., Amman
  
  95.00
  
  30
  
  JODKAZAKHSTANABB Ltd., Almaty
  
  100.00
  
  300
  
  USDKENYAAsea Brown Boveri Ltd., Nairobi
  
  100.00
  
  15500
  
  KESKOREA, REPUBLIC OFABB Ltd., Seoul
  
  100.00
  
  18670000
  
  KRWKUWAITABB Engg.Technologies Co. (KSCC), Safat
  
  49.00
  
  100
  
  KWDLEBANONABB Electrical Co. S.A.L., Beirut
  
  67.00
  
  155000
  
  LBPLITHUANIAABB UAB, Vilnius
  
  100.00
  
  1554
  
  LTL  
   MALAYSIAABB Holdings Sdn. Bhd., Subang Jaya
  
  100.00
  
  4490
  
  MYRABB Industrial and Building Syst. Sdn. Bhd., Subang Jaya
  
  100.00
  
  3000
  
  MYRABB Malaysia Sdn Bhd, Subang Jaya
  
  100.00
  
  3500
  
  MYRABB Manufacturing Sdn. Bhd., Subang Jaya
  
  49.00
  
  700
  
  MYRABB Sapura Sdn.Bhd., Kuala Lumpur
  
  49.00
  
  500
  
  MYRABB Transmission and Distribution Sdn. Bhd., Subang Jaya
  
  66.00
  
  3500
  
  MYRMALIAsea Brown Boveri Mali, Bamako
  
  100.00
  
  5000
  
  XOFMALTAABB Lummus Malta Limited, Floriana
  
  100.00
  
  100
  
  EURMAURITIUSAsea Brown Boveri Ltd., Port Louis
  
  51.00
  
  3000
  
  MURABB International Holdings Ltd., Port Louis
  
  100.00
  
  0
  
  USDABB Lummus Crest Mauritius, Port Louis
  
  100.00MEXICOAsea Brown Boveri S.A. de C.V., Tlalnepantla
  
  100.00
  
  419096
  
  MXNEntrelec SA de CV, Nuevo Leon
  
  100.00
  
  1000
  
  MXNABB Mexico S.A. de C.V., Tlalnepantla
  
  100.00
  
  156618
  
  MXNABB Vetco Gray Mexico S.A. de C.V., Santa Clara Coatitla
  
  100.00
  
  25800
  
  USDKomposit Asia Pacific Limited, Labuan
  
  100.00
  
  300
  
  MYRMOROCCOAsea Brown Boveri S.A., Casablanca
  
  100.00
  
  5400
  
  MADMOZAMBIQUEABB Tecnel Limitada, Maputo
  
  60.00
  
  3307500
  
  MZMNAMIBIAAsea Brown Boveri (Pty) Ltd., Windhoek
  
  100.00
  
  3036
  
  NADNETHERLANDSABB Holdings BV, Amsterdam
  
  100.00
  
  119
  
  EURABB Capital, B.V., Amsterdam
  
  100.00
  
  20000
  
  NLGLummus JSC Russia B.V. The Hague
  
  100.00
  
  100
  
  NLGElsag Bailey Hartmann & Braun Nederland BV, Delft
  
  100.00
  
  476
  
  EURABB Entrelec BV, Hengelo
  
  100.00
  
  25
  
  EURABB Equity BV, Amsterdam
  
  100.00
  
  150
  
  EURABB Equity Ventures B.V., Amsterdam
  
  100.00
  
  40
  
  NLGABB Finance B.V., Amsterdam
  
  100.00
  
  40
  
  NLGABB Financial Services B.V., Amsterdam
  
  100.00
  
  16786
  
  NLGABB Power Investment (India) B.V., Amsterdam
  
  100.00
  
  40
  
  NLGABB Lummus Global B.V., The Hague
  
  100.00
  
  12000
  
  NLGABB Lummus Heat Transfer B.V., The Hague
  
  100.00
  
  361
  
  NLGABB Lummus Project Participations B.V., The Hague
  
  100.00
  
  18
  
  EURLummus Contracting B.V., The Hague
  
  100.00
  
  40
  
  NLGMaynard BV,
  Breda
  
  100.00
  
  21
  
  EURNovolen Technology Holding, C.V., The Hague
  
  80.00ABB New Ventures B.V., Amstelveen
  
  100.00
  
  200
  
  EURABB Energy Ventures Projects B.V., Amsterdam
  
  100.00
  
  40
  
  NLGABB Payment Services B.V., Amstelveen
  
  100.00
  
  100
  
  EURABB SattLine BV,
  Etten-Leur
  
  100.00
  
  45
  
  EURABB Structured Finance Investment BV, Amstelveen
  
  100.00
  
  40
  
  NLGNEW ZEALANDABB Limited, Auckland
  
  100.00
  
  34000
  
  NZDABB Maintenance Services Limited, Auckland
  
  100.00
  
  1
  
  NZD  
   NIGERIAABB NG Ltd., Ikeja/Lagos
  
  60.00
  
  5671
  
  NGNABB Electrical Systems Ltd., Lagos
  
  90.00
  
  56000
  
  NGNABB Oil & Gas Nigeria Ltd., Lagos
  
  60.00
  
  4970
  
  NGNABB Lummus
  Global Nigeria Ltd., Nigeria
  
  60.00
  
  2000
  
  NGNABB Powerlines Limited., Lagos
  
  52.23
  
  5000
  
  NGNVetco Gray Nigeria Limited, Port Harcourt
  
  60.00
  
  337
  
  NGNNORWAYABB Holding AS, Billingstad
  
  100.00
  
  800000
  
  NOKABB Gas Technology AS, Bergen
  
  52.00
  
  1494
  
  NOKABB Industri og Offshore AS, Billingstad
  
  100.00
  
  50
  
  NOKJ.P. Kenny AS, Forus
  
  100.00
  
  6629
  
  NOKNordisk Eiendomsforvaltning AS, Billingstad
  
  100.00
  
  500000
  
  NOKABB Offshore Systems AS, Billingstad
  
  100.00
  
  900000
  
  NOKABB Vetco Gray AS, Stavanger
  
  100.00
  
  500
  
  NOKOMANABB LLC, Al Hamriya
  
  65.00
  
  150
  
  OMRPAKISTANABB (Pvt) Ltd., Lahore
  
  100.00
  
  31966
  
  PKRPANAMAABB S.A., Panama
  
  100.00
  
  100
  
  USDTradeinvest Centroamericana S.A., Panama
  
  99.74
  
  2000
  
  USDPAPAUA, NEW GUINEAEPT (PNG) Limited, Port Moresby
  
  100.00
  
  0
  
  PGKABB James Watt (PNG) Limited, Regents Park, NSW
  
  100.00
  
  0
  
  PGKPERUAsea Brown Boveri S.A., Lima
  
  99.99
  
  17152
  
  PENPHILIPPINESAsea Brown Boveri Inc., Paranaque, Metro Manila
  
  100.00
  
  123180
  
  PHPPOLANDABB Sp. zo.o., Warsaw
  
  96.01
  
  208843
  
  PLNEntrelec Polzka Sp. zo.o., Leborska
  
  100.00
  
  900
  
  PLNABB Instal Sp. zo.o., Wroclaw
  
  100.00
  
  34200
  
  PLNABB Zamech Gazpetro Sp. zo.o., Elblag
  
  100.00
  
  68290
  
  PLNABB Zamech Marine Sp. zo.o., Elblag
  
  100.00
  
  7000
  
  PLNPORTUGALABB S.G.P.S, S.A., Amadora
  
  100.00
  
  4117
  
  EURABB Stotz
  Kontakt Eléctrica, Unipessoal, Lda.,Porto
  
  100.00
  
  700
  
  EURSGIE 2000 - Consultores em Organizaçao Industrial S.A., Lisboa
  
  100.00
  
  400
  
  EURROMANIAABB SRL, Bucharest
  
  100.00
  
  2300
  
  USDRUSSIAAsea Brown Boveri Ltd., Moscow
  
  100.00
  
  333
  
  USDABB El Bushing Ltd., Moscow
  
  100.00
  
  1700
  
  USDABB Communications and Information Systems Ltd., Moscow
  
  100.00
  
  200
  
  USDABB Electroengineering Ltd., Moscow
  
  100.00
  
  2100
  
  USDABB Energosvyaz LLC, Moscow
  
  100.00
  
  3
  
  USDABB Industrial and Building Systems Ltd., Moscow
  
  100.00
  
  4000
  
  USDABB Moskabel Ltd., Moscow
  
  100.00
  
  7500
  
  USD000 ABB Lummus Global, Moscow
  
  100.00
  
  10
  
  RURABB Moselectro Ltd., Moscow
  
  100.00
  
  2000
  
  USDABB Automation LLC, Moscow
  
  76.20
  
  2200
  
  USD  
   ABB UETM Ltd.,
  Ekaterinburg
  
  100.00
  
  2740
  
  USDSAUDI ARABIAABB Contracting Company Ltd., Riyadh
  
  65.00
  
  10000
  
  SARABB Electrical Industries Ltd., Riyadh
  
  65.00
  
  59000
  
  SARABB Automation Co. Ltd., Riyadh
  
  65.00
  
  10250
  
  SARElectrical Materials Center, Riyadh
  
  
  
  500
  
  SARSaudi SAE Technical Construction Co. Ltd., Riyadh
  
  99.99
  
  10000
  
  SARABB Service Co. Ltd., Al Khobar
  
  65.00
  
  2000
  
  SARSENEGALABB Technologies
  S.A., Dakar
  
  100.00
  
  475200
  
  XOFSERBIA AND MONTENEGROABB d.o.o.,
  Belgrade
  
  100.00
  
  5
  
  USDSINGAPOREABB Agencies Pte. Ltd., Singapore
  
  100.00
  
  410
  
  SGDEntrelec Asia, Singapore
  
  100.00
  
  200
  
  SGDABB Holdings Pte. Ltd., Singapore
  
  100.00
  
  25597
  
  SGDABB Industry Pte. Ltd., Singapore
  
  100.00
  
  6845
  
  SGDABB Offshore Systems Pte. Ltd., Singapore
  
  100.00
  
  894
  
  SGDABB Support Pte. Ltd., Singapore
  
  100.00
  
  11000
  
  SGDABB Treasury Center (Asia Pacific) Pte. Ltd., Singapore
  
  100.00
  
  10000
  
  USDSLOVAKIAABB s.r.o., Bratislava
  
  100.00
  
  9289
  
  SKKABB Elektro s.r.o., Bratislava
  
  100.00
  
  10000
  
  SKKABB Komponenty s.r.o., Kosice
  
  100.00
  
  40066
  
  SKKSLOVENIAABB D.o.o., Ljubljana
  
  100.00
  
  300
  
  USDSOUTH AFRICAABB Holdings (Pty) Ltd., Sunninghill
  
  80.00
  
  4050
  
  ZARDesta Power Matla Holdings (Pty) Ltd., Pretoria
  
  19.96
  
  
  
  ZARDesta Power Matla (Pty) Ltd., Pretoria
  
  29.98
  
  22
  
  ZARABB Karebo Manufacturers (Pty), Midrand
  
  48.00
  
  4000
  
  ZARPrimkop Airport Management (Pty) Ltd., Nelspruit
  
  90.00
  
  4000
  
  ZARABB Powertech Transformers (Pty) Ltd., Pretoria
  
  40.00
  
  128
  
  ZARABB South Africa (Pty) Ltd., Sunninghill
  
  80.00
  
  5000
  
  ZARSPAINAsea Brown Boveri S.A., Madrid
  
  100.00
  
  5543595
  
  ESPABB Automation Products S.A., Barcelona
  
  100.00
  
  5234
  
  EURABB Sistemas Industriales S.A., San Quirze delVallés
  
  100.00
  
  910000
  
  ESPABB Stotz
  Kontakt, S.A., Getafe
  
  100.00
  
  3030
  
  EURABB Power Technology S.A., Zaragoza
  
  100.00
  
  2484530
  
  ESPSWEDENABB
  Participation AB, Västerås
  
  100.00
  
  2344783
  
  SEKABB AB, Västerås
  
  100.00
  
  400000
  
  SEKABB Construction
  AB, Västerås
  
  100.00
  
  10000
  
  SEKABB CSC Finance
  AB, Stockholm
  
  100.00
  
  500
  
  SEKRomania Invest
  AB, Västerås
  
  75.00
  
  100
  
  SEKAB Cythere 61,
  Västerås
  
  100.00
  
  100
  
  SEKAB
  Electro-Invest, Västerås
  
  100.00
  
  24000
  
  SEKABB
  Industriunderhåll AB, Degerfors
  
  51.00
  
  300
  
  SEKABB Fastighet
  AB, Västerås
  
  100.00
  
  3000
  
  SEKABB Virkestorkar
  AB, Skellefteå
  
  100.00
  
  1000
  
  SEKABB Industriservice AB, Uppsala
  
  91.00
  
  1000
  
  SEKABB Insurance Holding Sweden AB, Stockholm
  
  100.00
  
  100
  
  SEKABB Norden
  Holding AB, Stockholm
  
  100.00
  
  459000
  
  SEKABB Automation
  Technologies AB, Västerås
  
  100.00
  
  280000
  
  SEKABB Power
  Technologies AB, Ludvika
  
  100.00
  
  260000
  
  SEK  
   ABB I-R Waterjet AB, Ronneby
  
  51.00
  
  6000
  
  SEKABB Structured Finance Investment AB, Stockholm
  
  100.00
  
  100
  
  SEKABB Hälsan AB,
  Västerås
  
  100.00
  
  6800
  
  SEKABB TD Finance AB, Stockholm
  
  100.00
  
  100
  
  SEKABB Financial Services AB, Sollentuna
  
  100.00
  
  50000
  
  SEKABB Financial Holding AB, Västerås
  
  100.00
  
  100
  
  SEKSWITZERLANDABB Ltd, Zurich
  
  100.00
  
  5175787
  
  CHFABB Asea Brown Boveri Ltd., Zurich
  
  100.00
  
  2768000
  
  CHFABB Schweiz
  Holding AG, Baden
  
  100.00
  
  200000
  
  CHFABB Insurance Brokers AG, Baden
  
  100.00
  
  100
  
  CHFABB AP Trading & Engineering AG, Zurich
  
  100.00
  
  100
  
  CHFABB Automation
  Technologies Management Ltd., Zurich
  
  100.00
  
  100
  
  CHFABB Credit, Baden
  
  100.00ABB Dicoesa,
  Belfaux
  
  100.00
  
  5000
  
  CHFABB Energy Engineering AG, Zurich
  
  100.00
  
  100
  
  CHFABB MEA Participation Ltd., Zurich
  
  100.00
  
  1000
  
  CHFABB Energy
  Services International Ltd., Zurich
  
  100.00
  
  100
  
  CHFABB Information
  Systems Ltd., Zurich
  
  100.00
  
  500
  
  CHFABB Handels- und
  Verwaltungs AG, Zurich
  
  100.00
  
  1000
  
  CHFABB Intra AG,
  Zurich
  
  100.00
  
  100
  
  CHFABB Immobilien
  AG, Baden
  
  100.00
  
  20000
  
  CHFABB
  International Services AG, Zurich
  
  100.00
  
  1000
  
  CHFMicafil AG, Zurich
  
  100.00
  
  4000
  
  CHFABB Oil, Gas and Petrochemicals Management Ltd., Zurich
  
  100.00
  
  100
  
  CHFABB International Marketing Ltd., Zurich
  
  100.00
  
  1000
  
  CHFABB Power Technologies Management Ltd., Zurich
  
  100.00
  
  100
  
  CHFABB Research Ltd., Zurich
  
  100.00
  
  100
  
  CHFABB Sécheron S.A., Satigny
  
  99.97
  
  22000
  
  CHFABB Technology Ltd., Zurich
  
  100.00
  
  100
  
  CHFABB Turbo-Systems Holding Ltd., Baden
  
  100.00
  
  40000
  
  CHFABB Turbo-Systems AG, Baden
  
  100.00
  
  10000
  
  CHFTAIWANABB Ltd., Taipei
  
  100.00
  
  200000
  
  TWDTANZANIA, UNITED REPUBLICAsea Brown Boveri Ltd., Dar Es Salaam
  
  100.00
  
  141000
  
  TZSABB Tanelec Ltd., Arusha
  
  70.00
  
  2196591
  
  TZSTHAILANDABB LIMITED, Bangkok
  
  100.00
  
  784000
  
  THBAsea Brown Boveri Holding Ltd., Samutprakarn
  
  100.00
  
  1100
  
  THBABB Bailey Limited, Ladyao Jatuchak
  
  98.00
  
  9800
  
  THBTUNISIALEbenoid Production, Tunisie
  
  100.00
  
  180000
  
  TDNABB Maghreb Services S.A., Tunis
  
  100.00
  
  83
  
  USDTURKEYABB Holding A.S., Istanbul
  
  99.95
  
  12844
  
  USDABB Elektrik
  Sanayi A.S., Istanbul
  
  99.94
  
  10568
  
  USDUGANDAABB Ltd.,
  Kampala
  
  100.00
  
  20
  
  USDUKRAINEABB Ltd., Kiev
  
  100.00
  
  5860
  
  USDUNITED ARAB EMIRATESABB Energy Automation S.p.A., Abu Dhabi
  
  100.00ABB Transmission & Distribution Ltd., Abu Dhabi
  
  49.00
  
  150
  
  AEDABB Industries (L.L.C), Dubai
  
  49.00
  
  5000
  
  AED  
   UNITED KINGDOMABB Credit Ltd., London
  
  100.00
  
  
  
  USDABB Consultancy Services Ltd., Hants
  
  99.80
  
  50
  
  GBPElsag Bailey Ltd., Telford
  
  100.00
  
  6187
  
  GBPABB Equity Development Company Ltd., London
  
  100.00
  
  0
  
  GBPABB Equity Ventures (UK) Ltd., London
  
  100.00ABB Equity Limited, Guernsey
  
  100.00
  
  10
  
  GBPABB Eurofin Limited, Guernsey
  
  100.00
  
  1000
  
  EURABB Equity Ventures (Jersey) Ltd., Jersey
  
  100.00
  
  0
  
  USDABB Holdings Ltd., London
  
  100.00
  
  74366
  
  GBPABB International Finance Limited, Guernsey
  
  100.00
  
  230
  
  USDABB Insurance Limited, Guernsey
  
  100.00
  
  4000
  
  USDABB IOP Services Ltd., Surrey
  
  100.00
  
  1
  
  GBPABB Investments Ltd., London
  
  100.00
  
  13
  
  GBPABB Instrumentation Ltd., St. Neots
  
  100.00
  
  2280
  
  GBPABB Lummus Crest Ltd., Redhill
  
  100.00
  
  1
  
  GBPLighting for Staffordshire Holdings Ltd., Staffordshire
  
  60.00
  
  10
  
  GBPLighting for Staffordshire Ltd., Staffordshire
  
  60.00
  
  10
  
  GBPABB Lutech Resources Ltd., Redhill
  
  100.00
  
  1
  
  GBPGN Novinvest Ltd., St. Helier
  
  100.00
  
  100
  
  CHFABB Transinvest Limited, St. Helier, Guernsey
  
  100.00
  
  3641
  
  CHFWest Africa Completion Services Ltd., London
  
  100.00
  
  1
  
  GBPUNITED STATESAsea Brown Boveri Inc., Norwalk, CT
  
  100.00
  
  2
  
  USDABB Barranquilla Inc., Princeton, NJ
  
  100.00
  
  0
  
  USDABB Capital (USA) LLC, Delaware
  
  100.00
  
  250
  
  USDCombustion Engineering Inc., Norwalk, CT
  
  100.00
  
  1
  
  USDConnecticut Valley Claims, CT
  
  100.00
  
  1DLI Engineering Corp., Bainbridge Island
  
  100.00ABB Susa/Dillingham, North Brunswick
  
  55.00
  
  0ABB Equity Ventures Inc., Princeton, NJ
  
  100.00
  
  0ABB Financial Services Inc., Norwalk, CT
  
  100.00
  
  1
  
  USDABB Holdings Inc., Norwalk
  
  100.00
  
  2
  
  USDABB Investments LLC, Norwalk, CT
  
  100.00
  
  0ABB Susa/Brown & Root, North Brunswick
  
  51.00ABB Susa/KDL, North Brunswick
  
  51.00KOMPOSIT AMERICAS Risk Management, Consultancy & Insurance
  Brokerage Serv. California
  
  100.00Lummus Catalyst Company, Bloomfield, NJ
  
  100.00
  
  0
  
  USDABB Finance Inc., Norwalk, CT
  
  100.00
  
  0
  
  USDABB Lummus Global Overseas Corporation, Bloomfield, NJ
  
  100.00
  
  1
  
  USDABB Prospects Inc., Norwalk
  
  100.00ABB Susa Inc., North Brunswick, NJ
  
  100.00
  
  1999
  
  USDCamelot IS-2 International, Inc. D/B/A Skyva International,
  Wickliffe
  
  99.97
  
  20693988
  
  USDABB Semiconductors Inc., Norwalk, CT
  
  100.00
  
  1
  
  USDABB Susa/Cegaz, North Brunswick
  
  62.50ABB Susa International Inc., North Brunswick, NJ
  
  100.00
  
  1
  
  USDABB Treasury Center USA Inc., Norwalk, CT
  
  100.00
  
  0
  
  USDURUGUAYABB CL Logistic S.A., Montevideo
  
  100.00
  
  125
  
  UYUUZBEKISTANABB CHTZ Closed Joint Stock Company, Chirchik
  
  68.00
  
  860
  
  USDABB Tamir Ltd., Nurabad
  
  51.00
  
  2500
  
  USDVENEZUELAAsea Brown Boveri S.A., Caracas
  
  100.00
  
  4899373
  
  VEBABB Servicios Vetco Gray de Venezuela C.A., Las Morochas
  
  100.00
  
  50
  
  VEBABB Vetco Gray de Venezuela, C.A., Maracaibo
  
  100.00
  
  500
  
  VEBVIETNAMABB Ltd., Hanoi
  
  100.00
  
  12771
  
  USD  
   ZAMBIAABB Ltd., Lusaka
  
  100.00
  
  100
  
  ZMKZIMBABWEABB (Private)
  Ltd., Harare
  
  100.00
  
  1000
  
  ZWD