EXHIBIT 8.1
Principal Subsidiaries of Dunxin Financial Holdings Limited
Subsidiaries:
| · | True Silver Limited, a British Virgin Islands company | |
| · | Chutian Financial Holdings (Hong Kong) Limited, a Hong Kong company | |
| · | Hong Kong Four Divisions International Limited, a Hong Kong company | |
| · | Hong Kong Three Entities Digital Technology Limited, a Hong Kong company | |
| · | Hong Kong YiYou Digital Technology Co., Ltd., a Hong Kong company | |
| · | Shenzhen Four Divisions Global Industrial Operation Co., Ltd., a PRC company | |
| · | Wuhan Chutian Investment Holding Ltd, a PRC company |
Variable Interest Entity:
|
| · | Hubei Chutian Microfinance Co., Ltd., a PRC company |