**Exhibit 8.1**

 
| **20F  Company List** |   | **Reporting  period = 2006_03A** |   |   |   |   |   |   |   |
|-----------------------|--------|----------------------------------|--------|--------|--------|--------|--------|--------|--------|

 
| **Country** | ** ** | **Name**                                                                                          | ** ** | **Group Interest %** | ** ** |
|-------------|------------|---------------------------------------------------------------------------------------------------|------------|----------------------|------------|
| ALGERIA     |       | ABB Power  Technologies SpA, Hydra                                                                |       | 100.00               |       |
| ALGERIA     |       | SARPI - Société Algérienne pour la réalisation de projets  industriels, Alger |       | 50.00                |       |
| ANGOLA      |       | ABB  Electrica SGPS, Lda., Luanda                                                                 |       | 100.00               |       |
| ARGENTINA   |       | ABB S.A.,  Buenos Aires                                                                           |       | 100.00               |       |
| ARGENTINA   |       | ABB Tubío  S.A., San Luis                                                                    |       | 100.00               |       |
| ARUBA (NL)  |       | ABB Import  & Export Services Ltd., Oranjestad/Aruba (NA)                                     |       | 100.00               |       |
| AUSTRALIA   |       | 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               |       |
| AUSTRIA     |       | ABB AG,  Vienna                                                                                   |       | 100.00               |       |
| BAHRAIN     |       | ABB  Technologies W.L.L., Bahrain                                                                 |       | 100.00               |       |
| BELGIUM     |       | ABB N.V.,  Zaventem                                                                               |       | 100.00               |       |
| BELGIUM     |       | ABB ACH,  Zaventem                                                                                |       | 66.20                |       |
| BELGIUM     |       | Asea Brown  Boveri Europe Ltd., Brussels                                                          |       | 100.00               |       |
| BELGIUM     |       | Asea Brown  Boveri Jumet S.A., Jumet                                                              |       | 100.00               |       |
| BELGIUM     |       | THV GTI-ABB,  Zaventem                                                                            |       | 63.40                |       |
| BOLIVIA     |       | Asea Brown  Boveri Ltda., La Paz                                                                  |       | 100.00               |       |
| BOTSWANA    |       | ABB (Pty)  Ltd., Gaborone                                                                         |       | 100.00               |       |
| BRAZIL      |       | ABB Ltda.,  Osasco                                                                                |       | 100.00               |       |
| BRAZIL      |       | Consorcio  Lummus Andromeda, Osasco                                                               |       | 50.00                |       |
| BRAZIL      |       | ABB Lummus  Global Ltda., Osasco                                                                  |       | 100.00               |       |
| BULGARIA    |       | ABB Bulgaria  EOOD, Sofia                                                                         |       | 100.00               |       |
| BULGARIA    |       | ABB Avangard  AD, Sevlievo                                                                        |       | 99.81                |       |
| CAMEROON    |       | Asea Brown  Boveri S.A., Douala                                                                   |       | 100.00               |       |
| CANADA      |       | 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  International Projects Inc., St.Laurent, QC                   |   | 100.00 |   |
|--------|--------|--------------------------------------------------------------------|--------|--------|--------|
| CHILE  |   | Asea Brown  Boveri S.A., Santiago                                  |   | 100.00 |   |
| CHILE  |   | CMS, San  Francisco de Mostazal                                    |   | 70.00  |   |
| CHINA  |   | 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  Distribution Transformer (Hefei) Limited, Anhui               |   | 100.00 |   |
| 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 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 Service  Ltd., Hong Kong                                       |   | 100.00 |   |
| CHINA  |   | ABB Shanghai  Transformer Co. Ltd., Shanghai                       |   | 51.00  |   |
| CHINA  |   | ABB High Voltage  Switchgear Co. Ltd., Beijing                     |   | 60.00  |   |
| CHINA  |   | 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  Power Rectifiers Company Ltd., Xi’an                             |   | 62.00  |   |
| CHINA               |   | ABB  Zhongshan Transformer Company Ltd., Zhongshan City                               |   | 51.00  |   |
| COLOMBIA            |   | Asea Brown  Boveri Ltda., Bogotá                                                 |   | 99.99  |   |
| COTE  D’IVOIRE |   | ABB  Technology SA, Abidjan                                                           |   | 99.00  |   |
| CROATIA             |   | ABB Ltd.,  Zagreb                                                                     |   | 100.00 |   |
| CYPRUS              |   | ABB Lummus  Global Cyprus LTD., Nicosia                                               |   | 100.00 |   |
| CZECH  REPUBLIC     |   | ABB s.r.o.,  Prague                                                                   |   | 100.00 |   |
| CZECH  REPUBLIC     |   | ABB Lummus  Global s.r.o., Brno                                                       |   | 100.00 |   |
| DENMARK             |   | ABB A/S,  Skovlunde                                                                   |   | 100.00 |   |
| ECUADOR             |   | Asea Brown  Boveri S.A., Quito                                                        |   | 96.87  |   |
| EGYPT               |   | 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  Automation, Industries and Petrochemical - AIPC - S.A.E., Heliopolis             |   | 100.00 |   |
| EGYPT               |   | ABB Group  Process Center S.A.E., Cairo                                               |   | 100.00 |   |
| EGYPT               |   | ABB High  Voltage Co. S.A.E., Heliopolis/Cairo                                        |   | 100.00 |   |
| 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  |   |
| EL SALVADOR         |   | ABB S.A. de CV, San Salvador                                                          |   | 100.00 |   |

 

----

 
| ESTONIA |   | ABB AS,  Tallinn                                              |   | 100.00 |   |
|---------|--------|---------------------------------------------------------------|--------|--------|--------|
| FINLAND |   | ABB Oy,  Helsinki                                             |   | 100.00 |   |
| FINLAND |   | ABB Sähkörinne Kiinteistö Oy, Helsinki         |   | 100.00 |   |
| FRANCE  |   | ABB S.A.,  Rueil-Malmaison                                    |   | 100.00 |   |
| FRANCE  |   | ABB Business  Services, Rueil-Malmaison                       |   | 100.00 |   |
| FRANCE  |   | Cogelub,  Persan                                              |   | 51.00  |   |
| FRANCE  |   | L’Ebenoid,  Villeurbanne                                 |   | 100.00 |   |
| FRANCE  |   | ABB Entrelec  SAS, Villeurbanne                               |   | 100.00 |   |
| FRANCE  |   | Soulé  Protection Surtensions, Villeurbanne              |   | 98.94  |   |
| FRANCE  |   | ABB Lummus  Global SarL., Rueil-Malmaison                     |   | 100.00 |   |
| FRANCE  |   | ABB MC, St  Ouen l’Aumone                                |   | 100.00 |   |
| FRANCE  |   | ABB Process  Industrie, Aix les Bains                         |   | 100.00 |   |
| FRANCE  |   | Striebel  & John France S.A.R.L., Wesserling              |   | 51.00  |   |
| GERMANY |   | 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 |   | Elektroinstallation Annaberg GmbH, Annaberg-Buchholz          |   | 100.00 |   |

 

----

 
| GERMANY   |   | ABB  Grundbesitz GmbH, Mannheim                                           |   | 100.00 |   |
|-----------|--------|---------------------------------------------------------------------------|--------|--------|--------|
| GERMANY   |   | ABB  Grundbesitz Berlin GmbH & Co. Objekte Berlin OHG, Berlin         |   | 100.00 |   |
| GERMANY   |   | ABB Gebäudetechnik  AG, Mannheim                                     |   | 100.00 |   |
| GERMANY   |   | H&B Grundstücksverwaltungs GmbH, Mannheim                        |   | 100.00 |   |
| GERMANY   |   | Hartmann  & Braun GmbH & Co. KG, Eschborn                         |   | 100.00 |   |
| GERMANY   |   | JLEC Power  Ventures GmbH, Mannheim                                       |   | 100.00 |   |
| GERMANY   |   | Komposit-Risikoberatungs-  und Versicherungsvermittlungs-GmbH, Heidelberg |   | 100.00 |   |
| GERMANY   |   | ABB  Logistics Center Europe GmbH, Menden                                 |   | 100.00 |   |
| GERMANY   |   | ABB Lummus  Global GmbH, Wiesbaden                                        |   | 100.00 |   |
| GERMANY   |   | ABB New  Ventures GmbH, Essen                                             |   | 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 |   |
| GREECE    |   | Asea Brown  Boveri S.A., Metamorphossis Attica                            |   | 100.00 |   |
| GREECE    |   | Wind Park of  Rhodes SA, Rhodes                                           |   | 90.00  |   |
| GUATEMALA |   | ABB  Turbocharger Servicios, S.A., Amatitlan                              |   | 100.00 |   |
| HONG KONG |   | ABB (Hong Kong) Ltd., Hong Kong                                           |   | 100.00 |   |
| HONG KONG |   | ABB Asia  Pacific 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                       |   | 100.00 |   |
| HUNGARY                    |   | ABB Engineering  Trading and Service Ltd., Budapest          |   | 100.00 |   |
| INDIA                      |   | ABB Limited,  Bangalore                                      |   | 52.11  |   |
| INDIA                      |   | ABB  Corporate Research Limited, Bangalore                   |   | 100.00 |   |
| INDIA                      |   | ABB Holdings  (South Asia) Ltd., Bangalore                   |   | 100.00 |   |
| INDONESIA                  |   | 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  |   |
| IRAN,  ISLAMIC REPUBLIC OF |   | ABB  (P.J.S.C.), Teheran                                     |   | 100.00 |   |
| IRELAND                    |   | ABB Ltd,  Dublin                                             |   | 100.00 |   |
| IRELAND                    |   | ABB Holdings  Ireland Ltd., Dublin                           |   | 100.00 |   |
| IRELAND                    |   | Rialto  Cables & Plastics Ltd., Dublin                   |   | 100.00 |   |
| IRELAND                    |   | Wessel  Industries Holdings Ltd., Dublin                     |   | 100.00 |   |
| ISRAEL                     |   | ABB  Technologies Ltd., Tirat Carmel                         |   | 99.99  |   |
| ITALY                      |   | 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  Environment 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                      |   | ABB Estense  Service S.p.A., Ferrara                         |   | 80.00  |   |
| 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 |   |
|---------------------|--------|----------------------------------------------------------------------|--------|--------|--------|
| JAPAN               |   | ABB K.K.,  Tokyo                                                     |   | 100.00 |   |
| JORDAN              |   | ABB Ltd.  Jordan, Amman                                              |   | 100.00 |   |
| JORDAN              |   | ABB Near  East Trading Ltd., Amman                                   |   | 95.00  |   |
| KAZAKHSTAN          |   | ABB Ltd.,  Almaty                                                    |   | 100.00 |   |
| KAZAKHSTAN          |   | Energoinvestproekt  JV LLP, Almaty                                   |   | 96.40  |   |
| KAZAKHSTAN          |   | CJSC Energia  Kazakh Scientific Research Institute of Energy, Almaty |   | 89.24  |   |
| KENYA               |   | Asea Brown  Boveri Ltd., Nairobi                                     |   | 100.00 |   |
| KOREA,  REPUBLIC OF |   | ABB Ltd.,  Seoul                                                     |   | 100.00 |   |
| KUWAIT              |   | ABB Engg.  Technologies Co. (KSCC), Safat                            |   | 49.00  |   |
| LATVIA              |   | ABB SIA,  Riga                                                       |   | 100.00 |   |
| LEBANON             |   | ABB Electrical  Co. S.A.L., Beirut                                   |   | 67.00  |   |
| LITHUANIA           |   | ABB UAB,  Vilnius                                                    |   | 100.00 |   |
| LUXEMBOURG          |   | ABB S.A.,  Leudelange                                                |   | 100.00 |   |
| MALAYSIA            |   | 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  |   |
| MALI                |   | Asea Brown  Boveri Mali, Bamako                                      |   | 100.00 |   |
| MALTA               |   | ABB Lummus  Malta Limited, Floriana                                  |   | 100.00 |   |
| MAURITIUS           |   | Asea Brown  Boveri Ltd., Port Louis                                  |   | 51.00  |   |
| MAURITIUS           |   | ABB  International Holdings Ltd., Port Louis                         |   | 100.00 |   |
| MAURITIUS           |   | ABB Lummus  Crest Mauritius, Port Louis                              |   | 100.00 |   |
| MEXICO              |   | Asea Brown Boveri S.A. de C.V., Tlalnepantla                         |   | 100.00 |   |
| MEXICO              |   | Entrelec SA de CV, Nuevo Leon                                        |   | 100.00 |   |
| MEXICO              |   | ABB Mexico S.A. de C.V., Tlalnepantla                                |   | 100.00 |   |
| MOROCCO             |   | Asea Brown  Boveri S.A., Casablanca                                  |   | 100.00 |   |
| MOZAMBIQUE          |   | ABB Tecnel  Limitada, Maputo                                         |   | 60.00  |   |
| NAMIBIA             |   | Asea Brown  Boveri (Pty) Ltd., Windhoek                              |   | 100.00 |   |

 

----

 
| NETHERLANDS |   | ABB BV,  Rotterdam                                                   |   | 100.00 |   |
|-------------|--------|----------------------------------------------------------------------|--------|--------|--------|
| NETHERLANDS |   | ABB Holdings  BV, Amsterdam                                          |   | 100.00 |   |
| NETHERLANDS |   | ABB Capital,  B.V., Amsterdam                                        |   | 100.00 |   |
| NETHERLANDS |   | ABB Equity  BV, 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 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 New  Ventures B.V., Amstelveen                                   |   | 100.00 |   |
| NETHERLANDS |   | ABB Equity  Ventures Projects B.V., Amsterdam                        |   | 100.00 |   |
| NETHERLANDS |   | ABB Payment  Services B.V., Amstelveen                               |   | 100.00 |   |
| NETHERLANDS |   | Vetco  Overseas N.V., Curacao                                        |   | 100.00 |   |
| NETHERLANDS |   | Luwoco Lummus  Worldwide Contracting (Netherlands) B.V.,   The Hague |   | 100.00 |   |
| NEW ZEALAND |   | ABB Limited,  Auckland                                               |   | 100.00 |   |
| NEW ZEALAND |   | ABB  Maintenance Services Limited, Auckland                          |   | 100.00 |   |
| NIGERIA     |   | ABBNG  Limited, Abuja                                                |   | 60.00  |   |
| NIGERIA     |   | Vetco Gray  Nigeria Limited, Port Harcourt                           |   | 65.00  |   |
| NORWAY      |   | ABB Holding  AS, Billingstad                                         |   | 100.00 |   |
| NORWAY      |   | ABB ATMA  Robotics, Bryne (non legal entity)                         |   | 100.00 |   |
| NORWAY      |   | Bergerveien  12 ANS, Oslo                                            |   | 100.00 |   |
| NORWAY      |   | Engrossenteret  Eiendom AS, Billingstad                              |   | 100.00 |   |
| NORWAY      |   | Nordisk  Eiendomsforvaltning AS, Billingstad                         |   | 100.00 |   |
| NORWAY      |   | ABB ATPA  Turbo, Olso (non legal entity)                             |   | 100.00 |   |
| NORWAY      |   | ABB Telexp  AS, Bergen                                               |   | 100.00 |   |
| OMAN        |   | ABB LLC, Al  Hamriya                                                 |   | 65.00  |   |

 

----

 
| PAKISTAN            |   | ABB (Pvt)  Ltd., Lahore                                    |   | 100.00 |   |
|---------------------|--------|------------------------------------------------------------|--------|--------|--------|
| PANAMA              |   | ABB S.A.,  Panama                                          |   | 100.00 |   |
| PAPUA NEW  GUINEA   |   | ABB James  Watt (PNG) Limited, Regents Park, NSW           |   | 100.00 |   |
| PERU                |   | Asea Brown  Boveri S.A., Lima                              |   | 88.12  |   |
| PHILIPPINES         |   | Asea Brown  Boveri Inc., Paranaque, Metro Manila           |   | 100.00 |   |
| POLAND              |   | ABB Sp.  zo.o., Warsaw                                     |   | 96.04  |   |
| POLAND              |   | Entrelec  Polzka Sp. zo.o., Leborska                       |   | 100.00 |   |
| POLAND              |   | ABB Instal  Sp. zo.o., Wroclaw                             |   | 100.00 |   |
| POLAND              |   | ABB Zamech  Gazpetro Sp. zo.o., Elblag                     |   | 100.00 |   |
| POLAND              |   | ABB Zamech  Marine Sp. zo.o., Elblag                       |   | 100.00 |   |
| PORTUGAL            |   | 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 - Sociedade de Montagens Metalomecanicas S.A., Amadora |   | 100.00 |   |
| PORTUGAL            |   | SMM-UM-Sociedade de Montagens Metalomecanicas SA, Amadora  |   | 100.00 |   |
| QATAR               |   | ABB Qatar  LLC., Doha                                      |   | 49.00  |   |
| ROMANIA             |   | ABB SRL,  Bucharest                                        |   | 100.00 |   |
| RUSSIAN  FEDERATION |   | 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  |   |
| SAUDI ARABIA        |   | 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        |   | Lummus  Alireza Ltd. Co., Saudi Arabia                     |   | 51.00  |   |

 

----

 
| SAUDI ARABIA           |   | Saudi SAE  Technical Construction Co. Ltd., Riyadh         |   | 100.00 |   |
|------------------------|--------|------------------------------------------------------------|--------|--------|--------|
| SAUDI ARABIA           |   | ABB Service  Co. Ltd., Al Khobar                           |   | 65.00  |   |
| SENEGAL                |   | ABB  Technologies S.A., Dakar                              |   | 100.00 |   |
| SERBIA AND  MONTENEGRO |   | ABB d.o.o.,  Belgrade                                      |   | 100.00 |   |
| SINGAPORE              |   | 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 |   |
| SLOVAKIA               |   | ABB, s.r.o.,  Bratislava                                   |   | 100.00 |   |
| SLOVENIA               |   | ABB D.o.o., Ljubljana                                      |   | 100.00 |   |
| SOUTH AFRICA           |   | 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  |   |
| SPAIN                  |   | Asea Brown  Boveri S.A., Madrid                            |   | 100.00 |   |
| SPAIN                  |   | ABB Stotz Kontakt, S.A., Getafe                            |   | 100.00 |   |
| SWEDEN                 |   | ABB  Participation AB, Västerås                  |   | 100.00 |   |
| SWEDEN                 |   | ABB AB,  Västerås                                |   | 100.00 |   |
| SWEDEN                 |   | ABB  Construction AB, Västerås                   |   | 100.00 |   |
| SWEDEN                 |   | Romania  Invest AB, Västerås                     |   | 100.00 |   |
| SWEDEN                 |   | AB Cythere  61, Västerås                         |   | 100.00 |   |
| SWEDEN                 |   | 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                 |   | ABB  Virkestorkar AB, Skellefteå                      |   | 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                    |   | Gladsheim  Aviation Finance AB, Stockholm            |   | 0.00   |   |
| SWEDEN                    |   | Tre Kronor Investment AB, Västerås         |   | 100.00 |   |
| SWEDEN                    |   | ABB  Financial Services AB, Sollentuna               |   | 100.00 |   |
| SWITZERLAND               |   | ABB Ltd,  Zurich                                     |   | 100.00 |   |
| SWITZERLAND               |   | ABB Asea  Brown Boveri Ltd, Zurich                   |   | 100.00 |   |
| SWITZERLAND               |   | ABB  Management Services Ltd., Zurich                |   | 100.00 |   |
| SWITZERLAND               |   | ABB  Automation Technologies Management Ltd., Zurich |   | 100.00 |   |
| SWITZERLAND               |   | ABB Dicoesa,  Belfaux                                |   | 100.00 |   |
| SWITZERLAND               |   | ABB Energy  Engineering AG, Zurich                   |   | 100.00 |   |
| SWITZERLAND               |   | ABB MEA  Participation 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 Power  Technologies Management 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 |   |
| TAIWAN, PROVINCE OF CHINA |   | ABB Ltd.,  Taipei                                    |   | 100.00 |   |
| TANZANIA, UNITED REPUBLIC |   | Asea Brown  Boveri Ltd., Dar Es Salaam               |   | 100.00 |   |
| TANZANIA, UNITED REPUBLIC |   | ABB Tanelec  Ltd., Arusha                            |   | 70.00  |   |
| THAILAND                  |   | 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 |   |
| TUNISIA              |   | L’Ebenoid  Production, Tunisie                      |   | 100.00 |   |
| TUNISIA              |   | ABB Maghreb  Services S.A., Tunis                        |   | 100.00 |   |
| TURKEY               |   | 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  |   |
| UGANDA               |   | ABB Ltd.,  Kampala                                       |   | 100.00 |   |
| UKRAINE              |   | ABB Ltd.,  Kiev                                          |   | 100.00 |   |
| UNITED ARAB EMIRATES |   | ABB  Automation L.L.C., Abu Dhabi                        |   | 49.00  |   |
| UNITED ARAB EMIRATES |   | ABB  Transmission & Distribution Ltd., Abu Dhabi     |   | 49.00  |   |
| UNITED ARAB EMIRATES |   | ABB  Industries (L.L.C), Dubai                           |   | 49.00  |   |
| UNITED KINGDOM       |   | ABB Ltd.,  Warrington                                    |   | 100.00 |   |
| UNITED KINGDOM       |   | ABB Credit  Ltd., London                                 |   | 100.00 |   |
| UNITED KINGDOM       |   | ABB Equity  Limited, Guernsey                            |   | 100.00 |   |
| UNITED KINGDOM       |   | ABB ESAP  Limited, Guernsey                              |   | 100.00 |   |
| UNITED KINGDOM       |   | ABB Equity  Ventures (Jersey) Ltd., Jersey               |   | 100.00 |   |
| UNITED KINGDOM       |   | ABB Holdings  Ltd., Warrington                           |   | 100.00 |   |
| UNITED KINGDOM       |   | ABB  International Finance Limited, Guernsey             |   | 100.00 |   |
| UNITED KINGDOM       |   | ABB  Insurance Limited, Guernsey                         |   | 100.00 |   |
| UNITED KINGDOM       |   | ABB  Investments Ltd., Warrington                        |   | 100.00 |   |
| UNITED KINGDOM       |   | 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  Transinvest Limited, Guernsey                       |   | 100.00 |   |
| UNITED KINGDOM       |   | ABB Combined  Heat and Power Ltd., Warrington            |   | 100.00 |   |
| UNITED STATES        |   | ABB Inc.,  Norwalk, CT                                   |   | 100.00 |   |
| UNITED STATES        |   | ABB  Barranquilla Inc., Princeton, NJ                    |   | 100.00 |   |

 

----

 
| UNITED  STATES |   | ABB Capital  (USA) LLC, Delaware                                                            |   | 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  Susa/Dillingham, North Brunswick                                                       |   | 55.00  |   |
| UNITED  STATES |   | ABB Holdings  Inc., Norwalk, CT                                                             |   | 100.00 |   |
| UNITED  STATES |   | ABB  Investments LLC, Norwalk, CT                                                           |   | 100.00 |   |
| UNITED  STATES |   | Brown &  Root/ABB SUSA, North Brunswick                                                 |   | 51.00  |   |
| UNITED  STATES |   | KOMPOSIT  AMERICAS Risk Management, Consultancy & Insurance Brokerage Serv.  California |   | 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, TX                                     |   | 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 |   | Winfield  Business Park, LLC, Norwalk, CT                                                   |   | 50.00  |   |
| URUGUAY        |   | ABB CL  Logistic S.A., Montevideo                                                           |   | 100.00 |   |
| UZBEKISTAN     |   | ABB CHTZ  Closed Joint Stock Company, Chirchik                                              |   | 68.00  |   |
| VENEZUELA      |   | Asea Brown  Boveri S.A., Caracas                                                            |   | 100.00 |   |
| VIET NAM       |   | ABB Ltd.,  Hanoi                                                                            |   | 100.00 |   |
| ZAMBIA         |   | ABB Ltd.,  Lusaka                                                                           |   | 100.00 |   |
| ZIMBABWE       |   | ABB  (Private) Ltd., Harare                                                                 |   | 100.00 |   |

 

----