EXHIBIT 8.1
 
LIST OF SUBSIDIARIES
 
Name of Company
 
 
Place and date of incorporation/establishment
 
Attributable equity interest held
 
Principal activities
 
Actions Semiconductor Co., Ltd.
 
Republic of Mauritius
November 16, 2001
 
100%
 
Investment holding
Actions Semiconductor Co., Ltd.
 
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 Enterprise (HK) Co., Ltd.
 
Hong Kong
September 6, 2007
 
100%
 
Investment holding
Actions Microelectronics Co., Ltd.
 
Hong Kong
August 17, 2007
 
100%
 
Trading of system-on-a-chip products
Artek Microelectronics Co., Ltd.
 
The BVI
December 28, 2005
 
100%
 
Investment holding
Actions Microelectronics Co., Ltd.
 
PRC
December 13, 2005
 
80%
 
Research and development
Artek Microelectronics (HK) Co., Limited
 
Hong Kong
January 16, 2006
 
100%
 
Trading of system-on-a-chip products
Actions Capital Investment Inc.
 
The BVI
February 10, 2006
 
100%
 
Investment
Artek Microelectronics Co., Ltd.
 
PRC
March 14, 2006
 
100%
 
Design and manufacture of system-on-a-chip products
Actions Investment Consulting (Shanghai) Co., Ltd.
 
PRC
November 6, 2006
 
100%
 
Investment Consulting and management
Shanghai Actions Semiconductor Co., Ltd
 
PRC
March 27, 2008
 
100%
 
Research and development
 

(1) All subsidiaries do business under their legal name.