EXHIBIT 8.1
LIST OF SUBSIDIARIES
As of December 31, 2006, the subsidiaries of the Company include the following:
| Name of Company |
Place and date of |
Attributable equity |
Principal activities | |||
| Actions Semiconductor Co., |
Republic of Mauritius November 16, 2001 |
100% | Investment holding | |||
| Actions Semiconductor Co., |
The Peoples Republic of China November 17, 2001 |
100% | Design and manufacture of system-on-a-chip products | |||
| Actions Technology (HK) |
Hong Kong January 13, 1999 |
100% | Trading of system-on-a-chip products | |||
| Actions Microelectronics Co., Ltd. |
The British Virgin Islands October 17, 2005 |
80% | Investment holding | |||
| Artek Microelectrics Co., Ltd. |
The British Virgin Islands December 28, 2005 |
100% | Investment holding | |||
| Beijing Actions North Microelectronics Co., Ltd. |
PRC December 13, 2005 |
80% | Research and development | |||
| Artek Microelectronics Co., Ltd. |
Hong Kong January 16, 2006 |
100% | Trading of system-on-a-chip products | |||
| Actions Capital Investment, Inc. |
The British Virgin Islands February 10, 2006 |
100% | Inactive | |||
| Artek Microelectronics Co., Ltd. |
The Peoples Republic of China March 14, 2006 |
100% | Design and manufacture of system-on-a-chip products | |||
| Actions Investment Consulting (Shanghai) Co., Ltd. |
The Peoples Republic of China November 6,2006 |
100% | Inactive | |||