EXHIBIT 8.1
LIST OF SUBSIDIARIES
As of December 31, 2005, the subsidiaries of the Company include the following:
| Name of Company |
Place and date of |
Attributable equity |
Principal activities | |||
| Actions Semiconductor Co., Ltd. |
Republic of Mauritius (“Mauritius”) November 16, 2001 |
100% | Investment holding | |||
| Actions Semiconductor Co., Ltd. |
The People’s Republic of China (the “PRC”) November 17, 2001 |
100% | Design and manufacture of system-on-a-chip products | |||
| Actions Technology (HK) Company Limited |
Hong Kong January 13, 1999 |
100% | Trading of system-on- a-chip products | |||
| Actions Microelectronics Co., Ltd. |
The British Virgin Islands (“The BVI”) October 17, 2005 |
80% | Investment holding | |||
| Artek Microelectrics Co., Ltd. |
The BVI December 28, 2005 |
100% | Inactive | |||
| Beijing Actions North Microelectronics Co., Ltd. |
PRC December 13, 2005 |
80% | Inactive | |||