**Exhibit 8.1**

 

**List of Subsidiaries of Marine Harvest ASA**

 

**As of December 31, 2013**

 
| **Company**                                      | ** ** | **Country**    | ** ** | **Ownership percent** |
|--------------------------------------------------|------------|----------------|------------|----------------------------|
| **Subsidiaries — Norway**                   |       |           |       |                       |
| Marine Harvest Holding AS                        |       | Norway         |       | 100.0                      |
| Marine Harvest Norway AS                         |       | Norway         |       | 100.0                      |
| Marine Harvest Ingredients AS                    |       | Norway         |       | 100.0                      |
| Sterling White Halibut AS                        |       | Norway         |       | 100.0                      |
| Marine Harvest Minority Holding AS               |       | Norway         |       | 100.0                      |
| Marine Harvest Labrus AS                         |       | Norway         |       | 100.0                      |
|                                             |       |           |       |                       |
| **Subsidiaries - Americas**                      |       |           |       |                       |
| Marine Harvest North America Inc.                |       | Canada         |       | 100.0                      |
| Marine Harvest Canada Inc.                       |       | Canada         |       | 100.0                      |
| Englewood Packing Company Ltd.                   |       | Canada         |       | 100.0                      |
| Marine Harvest Chile S.A                         |       | Chile          |       | 100.0                      |
| Ocean Horizons S.A                               |       | Chile          |       | 100.0                      |
| Fjord Seafood Chile S.A                          |       | Chile          |       | 100.0                      |
| Cultivadora de Salmones Linao S.A                |       | Chile          |       | 100.0                      |
| Salmones Americanos S.A                          |       | Chile          |       | 100.0                      |
| Salmones Tecmar S.A                              |       | Chile          |       | 100.0                      |
| Salmones Lican S.A.                              |       | Chile          |       | 100.0                      |
| Processadora De Productos Marinos Delifish S.A   |       | Chile          |       | 100.0                      |
| Salmoamerica Corp.                               |       | Panama         |       | 100.0                      |
| Aquamerica International Holdings S.A            |       | Panama         |       | 100.0                      |
| Panamerica International Holdings S.A            |       | Panama         |       | 100.0                      |
| Marine Harvest USA Holding LLC                   |       | USA            |       | 100.0                      |
| Ducktrap River of Maine LLC                      |       | USA            |       | 100.0                      |
| Marine Harvest USA LLC                           |       | USA            |       | 100.0                      |
|                                             |       |           |       |                       |
| **Subsidiaries - Asia**                          |       |           |       |                       |
| Marine Harvest China Co. Ltd.                    |       | China          |       | 100.0                      |
| Marine Harvest Hong Kong Cy Ltd                  |       | Hong Kong      |       | 100.0                      |
| Marine Harvest Japan Inc                         |       | Japan          |       | 100.0                      |
| Marine Harvest Food Service Inc                  |       | Japan          |       | 100.0                      |
| Marine Harvest Korea Co. Ltd                     |       | Korea          |       | 100.0                      |
| Marine Harvest Taiwan Co. Ltd                    |       | Taiwan         |       | 100.0                      |
| Marine Harvest Singapore Pte Ltd                 |       | Singapore      |       | 100.0                      |
|                                             |       |           |       |                       |
| **Subsidiaries - Europe**                        |       |           |       |                       |
| Marine Harvest Pieters NV                        |       | Belgium        |       | 100.0                      |
| Marine Harvest VAP Europe NV                     |       | Belgium        |       | 100.0                      |
| Marine Harvest Central and Eastern Europe s.r.o. |       | Czech Republic |       | 100.0                      |
| Marine Harvest Faroes P/F                        |       | Faroes         |       | 100.0                      |
| Marine Harvest VAP France SAS                    |       | France         |       | 100.0                      |
| Marine Harvest Appéti’ Marine SAS      |       | France         |       | 100.0                      |
| Marine Harvest Boulogne SAS                      |       | France         |       | 100.0                      |
| Marine Harvest Rolmer SAS                        |       | France         |       | 100.0                      |
| Marine Harvest Lorient SAS                       |       | France         |       | 100.0                      |
| J.L. Solimer SARL                                |       | France         |       | 100.0                      |
| Marine Harvest Kritsen SAS                       |       | France         |       | 100.0                      |
| Marine Harvest Rennes SAS                        |       | France         |       | 100.0                      |
| Belisco Ehf                                      |       | Iceland        |       | 100.0                      |
| Comhlucht Iascaireachta Fanad Teoranta           |       | Ireland        |       | 100.0                      |
| Feirm Farraige Oilean Chliara Teoranta           |       | Ireland        |       | 92.0                       |
| Marine Harvest Italia S.R.L.                     |       | Italy          |       | 100.0                      |
| Marine Harvest NV                                |       | Netherlands    |       | 100.0                      |
| Marine Harvest International BV                  |       | Netherlands    |       | 100.0                      |
| Marine Harvest Holland BV                        |       | Netherlands    |       | 100.0                      |
| Marine Harvest Sterk Holding BV                  |       | Netherlands    |       | 100.0                      |
| Marine Harvest Sterk BV                          |       | Netherlands    |       | 100.0                      |
| Marine Harvest Poland Sp. Zoo                    |       | Poland         |       | 100.0                      |
| Marine Harvest (Scotland) Ltd                    |       | Scotland       |       | 100.0                      |
| Marine Harvest Spain, S.L.                       |       | Spain          |       | 100.0                      |

 

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| Morpol ASA                          |   | Norway    |   | 100.0  |
|-------------------------------------|--------|-----------|--------|--------|
|                                |   |      |   |   |
| **Subsidiaries - Morpol**           |   |      |   |   |
| Morpol S.A.                         |   | Poland    |   | 100.0  |
| Laurin Seafood Sp. z o.o.           |   | Poland    |   | 100.0  |
| Morpol VAP Sp. z o.o.               |   | Poland    |   | 100.0  |
| Morpol Technology Sp. z o.o.        |   | Poland    |   | 100.0  |
| MK Delikatesy Sp. z o.o.            |   | Poland    |   | 100.0  |
| Epigon S.A.                         |   | Poland    |   | 100.0  |
| Waynor Trading AS                   |   | Norway    |   | 100.0  |
| Laschinger Seafood GmbH             |   | Germany   |   | 100.0  |
| Laschinger Produktions GmbH         |   | Germany   |   | 100.0  |
| Morpol France SAS                   |   | France    |   | 100.0  |
| Morpol France Production SAS        |   | France    |   | 100.0  |
| Morpol Italia S.R.L.                |   | Italia    |   | 100.0  |
| Morpol America Inc.                 |   | USA       |   | 100.0  |
| Morpol UK Co. Ltd.                  |   | UK        |   | 100.0  |
| Morpol Japan CO. Ltd.               |   | Japan     |   | 89.0   |
| Morpol Transport Sp. z o.o.         |   | Poland    |   | 100.0  |
| Brookside Products Ltd.             |   | UK        |   | 100.0  |
| Northern Isles Salmon Ltd.          |   | UK        |   | 100.0  |
| Mainland Salmon Ltd.                |   | UK        |   | 100.0  |
| Orkney Salmon Ltd.                  |   | UK        |   | 96.8   |
| Lakeland Smolt Ltd.                 |   | UK        |   | 100.0  |
| Lakeland Unst Ltd.                  |   | UK        |   | 100.0  |
| Hoganess Salmon Ltd.                |   | UK        |   | 100.0  |
| Sea Products of Scotland Ltd.       |   | UK        |   | 100.0  |
| Lakeland Cairndow Ltd.              |   | UK        |   | 100.0  |
| Migdale Smolt Ltd.                  |   | UK        |   | 50.1   |
| Migdale Transport Ltd.              |   | UK        |   | 50.1   |
| Morpol Holdings Singapore Pte Ltd   |   | Singapore |   | 100.0  |
| Amanda Foods Vietnam Ltd.           |   | Vietnam   |   | 100.0  |
| Jøkelfjord Laks AS             |   | Norway    |   | 100.0  |
| Jøkelsmolt AS                  |   | Norway    |   | 100.0  |
| Jøkelfjord Edelfisk AS         |   | Norway    |   | 100.0  |
| Meridian Salmon Group Ltd.          |   | UK        |   | 100.0  |
| Meridian Salmon Ltd.                |   | UK        |   | 100.0  |
| Meridian Salmon Farms Ltd.          |   | UK        |   | 100.0  |
| Meridian Salmon Farms (Smolt) Ltd.  |   | UK        |   | 100.0  |
| Meridian Salmon Farms (Argyll) Ltd. |   | UK        |   | 100.0  |
| Sound of Jura Salmon Ltd.           |   | UK        |   | 100.0  |
| Ocean Shells Ltd.                   |   | UK        |   | 100.0  |
| Seagro Ltd.                         |   | UK        |   | 100.0  |
| Cod and Shellfish (Scotland) Ltd.   |   | UK        |   | 100.0  |
| North Isles Seafarms Ltd.           |   | UK        |   | 100.0  |
| Heogland Salmon Company Ltd.        |   | UK        |   | 100.0  |
| Wester Sound Salmon Ltd.            |   | UK        |   | 100.0  |
| Marine Farms Ltd.                   |   | UK        |   | 100.0  |
| Marine Farm Technology Ltd.         |   | UK        |   | 100.0  |
| Meridian Salmon Processing Ltd.     |   | UK        |   | 100.0  |
| Marine Products (Scotland) Ltd.     |   | UK        |   | 80.0   |

 

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