EX-8.1 2 d60086dex81.htm EX-8.1

Exhibit 8.1

The particulars of the Company’s subsidiaries as at December 31, 2020 are set forth below:

|  |  |  | Attributable equity interests |
Name of company |  | Jurisdiction |  | Direct |  |  | Indirect |
Guangxi Yuchai Machinery Company Limited |  | People’s Republic of China (“PRC”) |  |  | — |  |  |  | 76.4 | %
Guangxi Yuchai Accessories Manufacturing Company Limited |  | PRC |  |  | — |  |  |  | 76.4 | %
Guangxi Yuchai Exhaust Technology Co., Ltd. |  | PRC |  |  | — |  |  |  | 76.4 | %
Guangxi Yuchai Equipment Mould Company Limited |  | PRC |  |  | — |  |  |  | 76.4 | %
Guangxi Yuchai Machinery Monopoly Development Co., Ltd. |  | PRC |  |  | — |  |  |  | 54.9 | %
Jining Yuchai Engine Company Limited |  | PRC |  |  | — |  |  |  | 76.4 | %
Hangzhou Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Nanchang Yuchai Marketing Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Xiamen Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Suzhou Yuchai Machinery Monopoly Co., Ltd. |  | PRC |  |  | — |  |  |  | 54.9 | %
Wulumuqi Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Changchun Yuchai Marketing Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Xian Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Hefei Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Shijiazhuang Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Jinan Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Chongqing Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Wuhan Yuchai Marketing Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Guangxi Yuchai Crankshaft Co., Ltd. |  | PRC |  |  | — |  |  |  | 76.4 | %
Guangxi Yulin Hotel Company Limited |  | PRC |  |  | — |  |  |  | 76.4 | %
Guangxi Shang Lin Food Co., Limited |  | PRC |  |  | — |  |  |  | 76.4 | %
Guangxi Yuchai Deyou Engine Company Limited |  | PRC |  |  | — |  |  |  | 76.4 | %
Guangzhou Tongju Commerce and Trade Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Hunan Yuchai Machinery Industry Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Yuchai Remanufacturing Services (Suzhou) Co., Ltd. |  | PRC |  |  | — |  |  |  | 76.4 | %
Shanghai Yuchai Jidian Marketing Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Shenyang Yuchai Marketing Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Lanzhou Yuchai Marketing Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Beijing Jingdu Yuchai Trade Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Baotou Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Taiyuan Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Guiyang Yuchai Machinery Monopoly Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Zhengzhou Yuchai Marketing Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Hainan Yuchai Marketing Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Harbin Yuchai Marketing Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Sichuan Yuchai Machinery Industry Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Vietnam Yuchai Machinery Services Co., Ltd. |  | Vietnam |  |  | — |  |  |  | 54.9 | %
Xuzhou Yuchai Machinery Industry Development Co., Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Yunnan Yuchai Machinery Industry Company Limited |  | PRC |  |  | — |  |  |  | 54.9 | %
Yulin Yuchai Machinery Industry Development Co., Ltd. |  | PRC |  |  | — |  |  |  | 54.9 | %
YC Europe Co., Limited |  | Hong Kong |  |  | — |  |  |  | 57.3 | %
YC Europe GmbH |  | Germany |  |  | — |  |  |  | 57.3 | %
Yuchai Machinery (Hong Kong) Co., Limited (deregistered on March 19, 2021) |  | Hong Kong |  |  | — |  |  |  | 76.4 | %(1)
Grace Star Services Ltd. |  | British Virgin Islands (“BVI”) |  |  | — |  |  |  | 100.0 | %
Venture Delta Limited |  | BVI |  |  | — |  |  |  | 100.0 | %
Hong Leong Technology Systems (BVI) Ltd. |  | BVI |  |  | 100.0 | % |  |  | — |
Cathay Diesel Holdings Ltd. |  | Cayman Islands |  |  | 100.0 | % |  |  | — |

|  |  |  | Attributable equity interests |
Name of company |  | Jurisdiction |  | Direct |  |  | Indirect |
Goldman Sachs Guangxi Holdings (BVI) Ltd. |  | BVI |  |  | 100.0 | % |  |  | — |
Tsang & Ong Nominees (BVI) Ltd. |  | BVI |  |  | 100.0 | % |  |  | — |
Youngstar Holdings Limited |  | BVI |  |  | 100.0 | % |  |  | — |
Earnest Assets Limited |  | BVI |  |  | 100.0 | % |  |  | — |
Constellation Star Holdings Limited |  | BVI |  |  | 100.0 | % |  |  | — |
HL Global Enterprises Limited |  | Singapore |  |  | — |  |  |  | 48.9 | %(2)

(1) | The company was deregistered on March 19, 2021, and has been accordingly dissolved from the date of deregistration.

(2) | We consolidate HLGE as a subsidiary, as we are able to govern the financial and operating policies of HLGE. As of February 28, 2021, our shareholding interest in HLGE was 48.9%.