Exhibit 8.1
Controlling company
Parent company
     
Fiat S.p.A.
  Italy
 
   
Subsidiaries consolidated on a line-by-line basis
   
 
   
Automobiles
   
Fiat Auto Holdings B.V.
  Netherlands
Andalcar Motor S.L.
  Spain
Banco Fidis de Investimento SA
  Brazil
Clickar Assistance S.R.L.
  Italy
Easy Drive S.r.l.
  Italy
FAL Fleet Services S.A.S.
  France
Fiat Auto Argentina S.A.
  Argentina
Fiat Auto (Belgio) S.A.
  Belgium
Fiat Auto Contracts Ltd
  United Kingdom
Fiat Auto Dealer Financing SA
  Belgium
Fiat Auto España S.A.
  Spain
Fiat Auto Financial Services (Wholesale) Ltd.
  United Kingdom
Fiat Auto Hellas S.A.
  Greece
Fiat Auto (Ireland) Ltd.
  Ireland
Fiat Auto Japan K.K.
  Japan
Fiat Auto Kreditbank GmbH
  Austria
Fiat Auto Lease N.V.
  Netherlands
Fiat Auto Maroc S.A.
  Morocco
Fiat Auto Nederland B.V.
  Netherlands
Fiat Auto Poland S.A.
  Poland
Fiat Auto Portuguesa S.A.
  Portugal
Fiat Auto South Africa (Proprietary) Ltd
  South Africa
Fiat Auto S.p.A.
  Italy
Fiat Auto (Suisse) S.A.
  Switzerland
Fiat Auto Trasporti S.r.l.
  Italy
Fiat Auto (U.K.) Ltd
  United Kingdom
Fiat Auto Var S.r.l.
  Italy
Fiat Automobil AG
  Germany
Fiat Automobil GmbH
  Austria
Fiat Automobil Vertriebs GmbH
  Germany
Fiat Automobiler Danmark A/S
  Denmark
Fiat Automoveis S.A. — FIASA
  Brazil
Fiat Center Italia S.p.A.
  Italy
Fiat Center (Suisse) S.A.
  Switzerland
Fiat CR Spol. S.R.O.
  Czech Republic
Fiat Credit Belgio S.A.
  Belgium
Fiat Credito Compania Financiera S.A.
  Argentina
Fiat Distribuidora Portugal S.A.
  Portugal
Fiat Finance Holding S.A.
  Luxembourg
Fiat Finance Netherlands B.V.
  Netherlands
Fiat France
  France
Fiat Handlerservice GmbH
  Germany
Fiat India Automobiles Private Limited
  India
Fiat India Private Ltd.
  India
Fiat Magyarorszag Kereskedelmi KFT.
  Hungary

 


 

     
Fiat Motor Sales Ltd
  United Kingdom
Fiat Purchasing Italia S.r.l.
  Italy
FIAT Purchasing Poland Sp. z o.o.
  Poland
Fiat SR Spol. SR.O.
  Slovack Republic
Fiat Versicherungsdienst GmbH
  Germany
Fidis Credit Danmark A/S
  Denmark
Fidis Dealer Services B.V.
  Netherlands
Fidis Faktoring Polska Sp. z o.o.
  Poland
Fidis Finance Polska Sp. z o.o.
  Poland
Fidis Hungary KFT
  Hungary
Fidis Renting Italia S.p.A.
  Italy
Fidis S.p.A.
  Italy
Finplus Renting S.A.
  Spain
Inmap 2000 Espana S.L.
  Spain
International Metropolitan Automotive Promotion (France) S.A.
  France
Italian Automotive Center S.A.
  Belgium
Leasys S.p.A.
  Italy
Multipoint Sevilla S.A.
  Spain
Sata-Società Automobilistica Tecnologie Avanzate S.p.A.
  Italy
Savarent Società per Azioni
  Italy
Sofice-Société de Financement des Concessionnaires s.a.s.
  France
Tarfin S.A.
  Switzerland
Targa Rent S.r.l.
  Italy
Targasys Espana S.L.
  Spain
Targasys Stock SA
  Spain
 
   
Ferrari
   
Ferrari S.p.A.
  Italy
Charles Pozzi S.a.r.l.
  France
Ferrari Deutschland GmbH
  Germany
Ferrari GB Limited
  United Kingdom
Ferrari GE.D. S.p.A.
  Italy
Ferrari International S.A.
  Luxembourg
Ferrari N.America Inc.
  U.S.A.
Ferrari San Francisco Inc.
  U.S.A.
Ferrari (Suisse) SA
  Switzerland
Ferrari West Europe S.A.
  France
GSA-Gestions Sportives Automobiles S.A.
  Switzerland
Pozzi Rent Snc
  France
Société Française de Participations Ferrari — S.F.P.F. S.A.R.L.
  France
410 Park Display Inc.
  U.S.A.
 
   
Maserati
   
Maserati S.p.A.
  Italy
Maserati North America Inc.
  U.S.A.
 
   
Agricultural and Construction Equipment
   
CNH Global N.V.
  Netherlands
Austoft Industries Limited
  Australia
Banco CNH Capital S.A.
  Brazil
Bli Group Inc.
  U.S.A.
Blue Leaf I.P. Inc.
  U.S.A.

 


 

     
Case Brazil Holdings Inc.
  U.S.A.
Case Canada Receivables, Inc.
  Canada
Case Credit Australia Investments Pty Ltd
  Australia
Case Credit Holdings Limited
  U.S.A.
Case Equipment Holdings Limited
  U.S.A.
Case Equipment International Corporation
  U.S.A.
Case Europe S.a.r.l.
  France
Case Harvesting Systems GmbH
  Germany
Case India Limited
  U.S.A.
Case International Marketing Inc.
  U.S.A.
Case LBX Holdings Inc.
  U.S.A.
Case Machinery (Shanghai) Co. Ltd.
  People’s Rep.of China
Case New Holland Inc.
  U.S.A.
Case United Kingdom Limited
  United Kingdom
CNH America LLC
  U.S.A.
CNH Argentina S.A.
  Argentina
CNH Asian Holding Limited
  Mauritius
CNH Australia Pty Limited
  Australia
CNH Baumaschinen GmbH
  Germany
CNH Belgium N.V.
  Belgium
CNH Canada, Ltd.
  Canada
CNH Capital America LLC
  U.S.A.
CNH Capital Australia Pty Limited
  Australia
CNH Capital Benelux
  Belgium
CNH Capital Canada Ltd.
  Canada
CNH Capital (Europe) plc
  Ireland
CNH Capital Insurance Agency Inc.
  U.S.A.
CNH Capital LLC
  U.S.A.
CNH Capital plc
  Ireland
CNH Capital RACES LLC
  U.S.A.
CNH Capital Receivables LLC
  U.S.A.
CNH Capital U.K. Ltd
  United Kingdom
CNH Componentes, S.A. de C.V.
  Mexico
CNH Danmark A/S
  Denmark
CNH Deutschland GmbH
  Germany
CNH Engine Corporation
  U.S.A.
CNH Financial Services
  France
CNH Financial Services A/S
  Denmark
CNH Financial Services GmbH
  Germany
CNH Financial Services S.r.l.
  Italy
CNH France S.A.
  France
CNH International S.A.
  Luxembourg
CNH Italia s.p.a.
  Italy
CNH Latin America Ltda.
  Brazil
CNH Maquinaria Spain S.A.
  Spain
CNH Osterreich GmbH
  Austria
CNH Polska Sp. z o.o.
  Poland
CNH Portugal-Comercio de Tractores e Maquinas Agricolas Ltda
  Portugal
CNH Receivables LLC
  U.S.A.
CNH Serviços Técnicos e Desenvolvimento de Negocios Ltda
  Brazil
CNH Trade N.V.
  Netherlands
CNH U.K. Limited
  United Kingdom

 


 

     
CNH Wholesale Receivables LLC
  U.S.A.
Fiatallis North America LLC
  U.S.A.
Flexi-Coil (U.K.) Limited
  United Kingdom
Harbin New Holland Tractors Co., Ltd.
  People’s Rep.of China
HFI Holdings Inc.
  U.S.A.
JV Uzcaseagroleasing LLC
  Uzbekistan
JV UzCaseMash LLC
  Uzbekistan
JV UzCaseService LLC
  Uzbekistan
JV UzCaseTractor LLC
  Uzbekistan
Kobelco Construction Machinery America LLC
  U.S.A.
Kobelco Construction Machinery Europe BV in liquidation
  Netherlands
MBA AG
  Switzerland
New Holland Australia Pty Ltd
  Australia
New Holland Credit Australia Pty Limited
  Australia
New Holland Credit Company, LLC
  U.S.A.
New Holland Excavator Holdings LLC
  U.S.A.
New Holland Holding Limited
  United Kingdom
New Holland Holdings Argentina S.A.
  Argentina
New Holland Kobelco Construction Machinery Belgium SA
  Belgium
New Holland Kobelco Construction Machinery S.p.A.
  Italy
New Holland Ltd
  United Kingdom
New Holland Tractor Ltd. N.V.
  Belgium
New Holland Tractors (India) Private Ltd
  India
O & K — Hilfe GmbH
  Germany
Pryor Foundry Inc.
  U.S.A.
Receivables Credit II Corporation
  Canada
RosCaseMash
  Russia
Shanghai New Holland Agricultural Machinery Corporation Limited
  People’s Rep.of China
 
   
Powertrain Technologies
   
Fiat Powertrain Technologies S.p.A.
  Italy
Fiat Powertrain Italia S.r.l.
  Italy
FMA — Fabbrica Motori Automobilistici S.r.l.
  Italy
Powertrain Mekanik Sanayi ve Ticaret Limited Sirketi
  Turkey
 
   
Commercial Vehicles
   
Iveco S.p.A.
  Italy
Amce-Automotive Manufacturing Co.Ethiopia
  Ethiopia
Astra Veicoli Industriali S.p.A.
  Italy
Brandschutztechnik Gorlitz GmbH
  Germany
C.A.M.I.V.A. Constructeurs Associés de Matériels S.A.
  France
Componentes Mecanicos S.A.
  Spain
Effe Grundbesitz GmbH
  Germany
Elettronica Trasporti Commerciali S.r.l. (Eltrac S.r.l.)
  Italy
Euromoteurs S.A.
  France
European Engine Alliance S.c.r.l.
  Italy
Heuliez Bus S.A.
  France
IAV-Industrie-Anlagen-Verpachtung GmbH
  Germany
Ikarus Egyedi Autobusz GY
  Hungary
Ikarus Trade Kft.
  Hungary
Ikarusbus Jamugyarto RT
  Hungary
Industrial Vehicles Center Hainaut S.A.
  Belgium
Irisbus Australia Pty. Ltd.
  Australia

 


 

     
Irisbus Benelux Ltd.
  Luxembourg
Irisbus Deutschland GmbH
  Germany
Irisbus Italia S.p.A.
  Italy
Irisbus (U.K.) Ltd
  United Kingdom
IVC Brabant N.V. S.A.
  Belgium
IVC Nutzfahrzeuge AG
  Switzerland
IVC Véhicules Industriels S.A.
  Switzerland
Iveco Argentina S.A.
  Argentina
Iveco Austria GmbH
  Austria
Iveco Bayern GmbH
  Germany
Iveco Contract Services Limited
  United Kingdom
Iveco Danmark A/S
  Denmark
Iveco España S.L.
  Spain
Iveco Est Sas
  France
Iveco Eurofire (Holding) GmbH
  Germany
Iveco Fiat Brasil Ltda
  Brazil
Iveco Finland OY
  Finland
Iveco France S.A.
  France
Iveco Holdings Limited
  United Kingdom
Iveco International Trade Finance S.A.
  Switzerland
Iveco Investitions GmbH
  Germany
Iveco Latin America Ltda
  Brazil
Iveco Limited
  United Kingdom
Iveco L.V.I. S.a.s.
  France
Iveco Magirus AG
  Germany
Iveco Magirus Brandschutztechnik GmbH
  Germany
Iveco Mezzi Speciali S.p.A.
  Italy
Iveco Motorenforschung AG
  Switzerland
Iveco Motors of North America Inc.
  U.S.A.
Iveco Nederland B.V.
  Netherlands
Iveco Nord Nutzfahrzeuge GmbH
  Germany
Iveco Nord-Ost Nutzfahrzeuge GmbH
  Germany
Iveco Norge A.S.
  Norway
Iveco Otomotiv Ticaret A.S.
  Turkey
Iveco Partecipazioni Finanziarie S.r.l.
  Italy
Iveco Participations S.A.
  France
Iveco Pension Trustee Ltd
  United Kingdom
Iveco Poland Ltd.
  Poland
Iveco Portugal-Comercio de Veiculos Industriais S.A.
  Portugal
Iveco (Schweiz) AG
  Switzerland
Iveco South Africa (Pty) Ltd.
  South Africa
Iveco Sud-West Nutzfahrzeuge GmbH
  Germany
Iveco Sweden A.B.
  Sweden
Iveco Trucks Australia Limited
  Australia
Iveco Ukraine Inc.
  Ukraine
Iveco Venezuela C.A.
  Venezuela
Iveco West Nutzfahrzeuge GmbH
  Germany
Karosa A.S.
  Czech Republic
Karosa r.s.o.
  Slovack Republic
Lohr-Magirus Feuerwehrtechnik GmbH
  Austria
Mediterranea de Camiones S.L.
  Spain
Officine Brennero S.p.A.
  Italy

 


 

     
S.A. Iveco Belgium N.V.
  Belgium
S.C.I. La Méditerranéenne
  France
Seddon Atkinson Vehicles Ltd
  United Kingdom
Sicca S.p.A.
  Italy
Société Charolaise de Participations S.A.
  France
Société de Diffusion de Vehicules Industriels-SDVI S.A.S.
  France
Transolver Service S.A.
  Spain
Transolver Service S.p.A.
  Italy
Transolver Services GmbH
  Germany
Trucksure Services Ltd
  United Kingdom
Utilitaries & Véhicules Industriels Franciliens-UVIF SAS
  France
Zona Franca Alari Sepauto S.A.
  Spain
2 H Energy S.A.S.
  France
 
   
Components
   
Magneti Marelli Holding S.p.A.
  Italy
Automotive Lighting Brotterode GmbH
  Germany
Automotive Lighting Holding GmbH in liquidation
  Austria
Automotive Lighting Italia S.p.A.
  Italy
Automotive Lighting LLC
  U.S.A.
Automotive Lighting o.o.o.
  Russia
Automotive Lighting Polska Sp. z o.o.
  Poland
Automotive Lighting Rear Lamps Deutschland GmbH
  Germany
Automotive Lighting Rear Lamps Espana S.A.
  Spain
Automotive Lighting Rear Lamps France S.A.
  France
Automotive Lighting Rear Lamps Italia S.p.A.
  Italy
Automotive Lighting Reutlingen GmbH
  Germany
Automotive Lighting S.R.O.
  Czech Republic
Automotive Lighting UK Limited
  United Kingdom
Fiat CIEI S.p.A.
  Italy
Iluminacao Automotiva Ltda
  Brazil
Industrial Yorka de Mexico S.A. de C.V.
  Mexico
Industrial Yorka de Tepotzotlan S.A. de C.V.
  Mexico
Industrias Magneti Marelli Mexico S.A. de C.V.
  Mexico
Kadron S/A
  Brazil
Magneti Marelli After Market S.p.A.
  Italy
Magneti Marelli Argentina S.A.
  Argentina
Magneti Marelli Automotive Components (WUHU) Co. Ltd.
  People’s Rep.of China
Magneti Marelli Cofap Companhia Fabricadora de Pecas
  Brazil
Magneti Marelli Components B.V.
  Netherlands
Magneti Marelli Conjuntos de Escape S.A.
  Argentina
Magneti Marelli Controle Motor Ltda.
  Brazil
Magneti Marelli Deutschland GmbH
  Germany
Magneti Marelli do Brasil Industria e Comercio SA
  Brazil
Magneti Marelli Electronica SL
  Spain
Magneti Marelli Elektronische Systeme GmbH
  Germany
Magneti Marelli Eletronica Ltda
  Brazil
Magneti Marelli Escapamentos Ltda
  Brazil
Magneti Marelli Exhaust Systems Polska Sp. z o.o.
  Poland
Magneti Marelli France S.a.s.
  France
Magneti Marelli Guangzhou Motor Vehicle Instruments Co. Limited
  People’s Rep.of China
Magneti Marelli Holding U.S.A. Inc.
  U.S.A.

 


 

     
Magneti Marelli Iberica S.A.
  Spain
Magneti Marelli Motopropulsion France SAS
  France
Magneti Marelli North America Inc.
  U.S.A.
Magneti Marelli Poland S.A.
  Poland
Magneti Marelli Powertrain GmbH
  Germany
Magneti Marelli Powertrain (Shanghai) Co. Ltd.
  People’s Rep.of China
Magneti Marelli Powertrain S.p.A.
  Italy
Magneti Marelli Powertrain U.S.A. LLC
  U.S.A.
Magneti Marelli Sistemas Electronicos Mexico S.A.
  Mexico
Magneti Marelli Sistemi di Scarico S.p.A.
  Italy
Magneti Marelli Sistemi Elettronici S.p.A.
  Italy
Magneti Marelli South Africa (Proprietary) Limited
  South Africa
Magneti Marelli Suspension Systems Poland Sp. z o.o.
  Poland
Magneti Marelli Tubos de Escape SL
  Spain
Magneti Marelli U.K. Limited
  United Kingdom
Mako Elektrik Sanayi Ve Ticaret A.S.
  Turkey
Malaysian Automotive Lighting SDN. BHD
  Malaysia
Servicios Administrativos Corp. IPASA S.A.
  Mexico
Sistemi Sospensioni S.p.A.
  Italy
Tecnologia de Iluminacion Automotriz S.A. de C.V.
  Mexico
Tutela Lubrificantes S.A.
  Brazil
Ufima S.A.S.
  France
Yorka de Mexico S.r.l. de CV
  Mexico
 
   
Metallurgical Products
   
Teksid S.p.A.
  Italy
Accurcast Limited in liquidation
  Canada
Compania Industrial Frontera S.A. de C.V.
  Mexico
Fonderie du Poitou Fonte S.A.S.
  France
Funfrap-Fundicao Portuguesa S.A.
  Portugal
Jutras Die Casting Limited in liquidation
  Canada
Magnesium Products of America Inc.
  U.S.A.
Magnesium Products of Italy S.r.l.
  Italy
Meridian Deutschland GmbH
  Germany
Meridian Magnesium LLC in liquidation
  U.S.A.
Meridian Technologies Inc.
  Canada
Meridian Technologies Japan Inc.
  Canada
Shanghai Meridian Magnesium Products Company Limited
  People’s Rep.of China
Société Bretonne de Fonderie et de Mécanique S.A.
  France
Teksid Acquisition Inc.
  Canada
Teksid do Brasil Ltda
  Brazil
Teksid Hierro De Mexico Arrendadora S.A. de C.V.
  Mexico
Teksid Hierro de Mexico S.A. de C.V.
  Mexico
Teksid Inc.
  U.S.A.
Teksid Iron Poland Sp. z o.o.
  Poland
 
   
Production Systems
   
Comau S.p.A.
  Italy
Autodie International, Inc.
  U.S.A.
Comau France S.A.
  France
Comau Argentina S.A.
  Argentina
Comau Belgium N.V.
  Belgium

 


 

     
Comau Deutschland GmbH
  Germany
Comau do Brasil Industria e Comercio Ltda.
  Brazil
Comau Estil Unl.
  United Kingdom
Comau India Private Limited
  India
COMAU Ingest Sverige AB
  Sweden
Comau Pico Expatriate, Inc.
  U.S.A.
Comau Pico Holdings Corporation
  U.S.A.
Comau Pico Iaisa S.de R.L. de C.V.
  Mexico
Comau Pico Inc.
  U.S.A.
Comau Pico Mexico S.de R.L. de C.V.
  Mexico
Comau Pico of Canada Inc.
  Canada
Comau Pico Pitex S.de R.L. C.V.
  Mexico
Comau Pico Resources, Inc.
  U.S.A.
Comau Pico Trebol S.de R.L. de C.V.
  Mexico
Comau Poland Sp. z o.o.
  Poland
Comau Romania S.R.L.
  Romenia
Comau Russia OOO
  Russia
Comau SA Body Systems (Pty) Ltd.
  South Africa
Comau SA Press Tools and Parts (Pty) Ltd.
  South Africa
Comau SA Properties (Pty) Ltd.
  South Africa
Comau Service Systems S.L.
  Spain
Comau Service U.K. Ltd
  United Kingdom
Comau (Shanghai) Automotive Equipment Co. Ltd.
  People’s Rep.of China
Comau South Africa (Pty) Ltd.
  South Africa
Mecaner S.A.
  Spain
Pico Europe, Inc.
  U.S.A.
Precision Pico Products Inc.
  U.S.A.
 
   
Services
   
Business Solutions S.p.A.
  Italy
Building Services S.r.l.
  Italy
Building Support S.r.l.
  Italy
Business Solutions Argentina S.A.
  Argentina
Business Solutions Deutschland FiatGroup GmbH
  Germany
Business Solutions do Brasil Ltda
  Brazil
Business Solutions Polska Sp. z o.o.
  Poland
eSPIN S.p.A.
  Italy
Fiat Finance et Services S.A.
  France
Fiat GES.CO. Belgium N.V.
  Belgium
Fiat Gesco S.p.A.
  Italy
Fiat Iberica S.A.
  Spain
Fiat Servizi per l`Industria S.c.p.a.
  Italy
Fiat U.K. Limited
  United Kingdom
Ingest Facility Polska Sp. z o.o.
  Poland
Ingest Facility S.p.A.
  Italy
ITS GSA FiatGroup France S.A.S.
  France
ITS-GSA Deutschland GmbH
  Germany
ITS-GSA U.K. Limited
  United Kingdom
KeyG Consulting S.p.A.
  Italy
PDL Services S.r.l.
  Italy
Risk Management S.p.A.
  Italy
Sadi Brasil Ltda.
  Brazil

 


 

     
Sadi Polska-Agencja Celna Sp. z o.o.
  Poland
Servizi e Attività Doganali per l`Industria S.p.A.
  Italy
Sestrieres S.p.A.
  Italy
Sporting Club Sestrieres S.R.L.
  Italy
Telexis do Brasil Ltda.
  Brazil
Trantor S.r.l.
  Italy
 
   
Publishing and Communications
   
Itedi-Italiana Edizioni S.p.A.
  Italy
BMI S.p.A.
  Italy
Editrice La Stampa S.p.A.
  Italy
La Stampa Europe SAS
  France
Publikompass S.p.A.
  Italy
 
   
Holding companies and Other companies
   
Banca Unione di Credito (Cayman) Ltd
  Cayman Islands
BUC — Banca Unione di Credito
  Switzerland
Centro Ricerche Plast-Optica S.p.A.
  Italy
C.R.F. Società Consortile per Azioni
  Italy
Deposito Avogadro S.r.l.
  Italy
Elasis-Società Consortile per Azioni
  Italy
Fahag Immobilien-und Finanz-Gesellschaft AG
  Switzerland
Fast Buyer do Brasil Ltda
  Brazil
Fast Buyer France S.a.r.l.
  France
Fast-Buyer S.p.A.
  Italy
Fias Fiat Administration und Service GmbH
  Germany
Fiat Argentina S.A.
  Argentina
Fiat Attività Immobiliari S.p.A.
  Italy
Fiat do Brasil S.A.
  Brazil
Fiat Financas Brasil Ltda
  Brazil
Fiat Finance and Trade Ltd
  Luxembourg
Fiat Finance Canada Ltd.
  Canada
Fiat Finance Luxembourg S.A.
  Luxembourg
Fiat Finance North America Inc.
  U.S.A.
Fiat Ge.Va. S.p.A.
  Italy
Fiat Information & Communication Services società consortile per azioni
  Italy
Fiat Netherlands Holding N.V.
  Netherlands
Fiat Partecipazioni S.p.A.
  Italy
Fiat Partecipazioni (U.K.) Limited
  United Kingdom
Fiat Polska Sp. z o.o.
  Poland
Fiat Servizi S.A.
  Switzerland
Fiat U.S.A. Inc.
  U.S.A.
Fiat-Revisione Interna S.c.r.l.
  Italy
IHF-Internazionale Holding Fiat S.A.
  Switzerland
Intermap (Nederland) B.V.
  Netherlands
Isvor Fiat Società consortile di sviluppo e addestramento industriale per Azioni
  Italy
Luganova S.A.
  Switzerland
Neptunia Assicurazioni Marittime S.A.
  Switzerland
New Business 7 S.p.A.
  Italy
New Business 8 S.p.A.
  Italy
Rimaco S.A.
  Switzerland
SIRIO — Sicurezza Industriale Società consortile per azioni
  Italy

 


 

     
Sisport Fiat S.p.A.
  Italy
 
   
Associated companies and their subsidiaries consolidated on a line-by line basis under IFRS
   
 
   
Automobiles
   
Società di Commercializzazione e Distribuzione Ricambi S.p.A.
  Italy
SCDR Automotive Limited
  United Kingdom
SCDR (Ireland) Limited
  Ireland
SCDR (Switzerland) S.A.
  Switzerland
Società di Distribuzione e Commercializzazione Ricambi — Hellas M.E.P.E.
  Greece
 
   
Commercial Vehicles
   
Afin Leasing AG
  Austria
Afin Asigurari S.r.l.
  Romenia
Afin Bohemia
  Czech Republic
Afin Bulgaria EAD
  Bulgaria
Afin Hungary Kereskedelmi KFT.
  Hungary
Afin Insurance
  Bulgaria
Afin Slovakia S.R.O.
  Slovack Republic
AS Afin Baltica
  Estonia
OOO Afin Vostok Limited Liability Company
  Russia
s.c. Afin Romania S.A.
  Romenia
UAB Afin Baltica (Lithuania)
  Lithuania
 
   
Jointly-controlled entities accounted for using the equity method
   
 
   
Automobiles
   
G.E.I.E. Gisevel
  France
G.E.I.E.-Sevelind
  France
Nan Jing Fiat Auto Co. Ltd.
  People’s Rep.of China
Società Europea Veicoli Leggeri-Sevel S.p.A.
  Italy
Société Européenne de Véhicules Légers du Nord-Sevelnord Société Anonyme
  France
Tofas-Turk Otomobil Fabrikasi Tofas A.S.
  Turkey
 
   
Agricultural and Construction Equipment
   
CNH de Mexico SA de CV
  Mexico
Consolidated Diesel Company
  U.S.A.
L&T Case Equipment Limited
  India
New Holland HFT Japan Inc.
  Japan
 
   
Commercial Vehicles
   
GEIE V.IV.RE
  France
Haveco Automotive Transmission Co. Ltd.
  People’s Rep.of China
Iveco Fiat — Oto Melara Società consortile r.l.
  Italy
Naveco Ltd.
  People’s Rep.of China
Transolver Finance Establecimiento Financiero de Credito S.A.
  Spain
V.IVE.RE Gruppo Europeo di Interesse Economico
  Italy
 
   
Components
   
Gestamp Marelli Autochasis S.L.
  Spain
 
   
Metallurgical Products
   
Hua Dong Teksid Automotive Foundry Co. Ltd.
  People’s Rep.of China

 


 

     
Services
   
Global Value Soluçoes Ltda
  Brazil
 
   
Subsidiaries accounted for using the equity method
   
 
   
Automobiles
   
Alfa Romeo Inc.
  U.S.A.
Alfa Romeo Motors Ltd.
  Thailand
Auto Italia Erfurt GmbH in liquidation
  Germany
F.A. Austria Commerz GmbH
  Austria
Fiat Auto Egypt Industrial Company SAE
  Egypt
Fiat Auto Egypt S.A.E.
  Egypt
Fiat Auto S.A. de Ahorro para Fines Determinados
  Argentina
Fiat Auto Thailand Pvt. Ltd.
  Thailand
Italcar SA
  Morocco
Sirio Polska Sp. z o.o.
  Poland
Zao Nizhegorod Motors
  Russia
 
   
Agricultural and Construction Equipment
   
Farmers New Holland Inc.
  U.S.A.
Medicine Hat New Holland Ltd.
  Canada
Memphis New Holland Inc.
  U.S.A.
Northside New Holland Inc.
  U.S.A.
Ridgeview New Holland Inc.
  U.S.A.
St. Anthony New Holland, Inc.
  U.S.A.
St. Catharines New Holland Ltd.
  Canada
Sunrise Tractor & Equipment Inc.
  U.S.A.
Tri-County New Holland Inc.
  U.S.A.
 
   
Commercial Vehicles
   
Altra S.p.A.
  Italy
F. Pegaso S.A.
  Spain
Financière Pegaso France S.A.
  France
Iveco Colombia Ltda.
  Colombia
Iveco Plan S.A. de Ahorro para fines determinados
  Argentina
Iveco S.P.R.L.
  Congo (Dem. Rep. Congo)
 
   
Components
   
Cofap Fabricadora de Pecas Ltda
  Brazil
Seima Italiana Auto Svet
  Russia
 
   
Metallurgical Products
   
Teksid of India Private Limited Company in liquidation
  India
 
   
Production Systems
   
Comau AGS S.p.A.
  Italy
Comau Australia Pty. Ltd
  Australia
 
   
Services
   
Atlanet S.p.A.
  Italy
Cromos Consulenza e Formazione S.r.l. in liquidation
  Italy
Matrix S.r.l. in liquidation
  Italy

 


 

     
Holding companies and Other companies
   
Centro Studi sui Sistemi di Trasporto-CSST S.p.A.
  Italy
European Engine Alliance EEIG
  United Kingdom
Fiat (China) Business Co., Ltd.
  People’s Rep.of China
Fiat Russia OOO
  Russia
Isvor Dealernet S.r.l. in liquidation
  Italy
SGR-Sociedad para la Gestion de Riesgos S.A.
  Argentina
Sistemi Ambientali S.p.A. in liquidation
  Italy
 
   
Subsidiaries valued at cost
   
 
   
Automobiles
   
Fiat Auto Espana Marketing Instituto Agrupacion de Interes Economico
  Spain
Fiat Auto Marketing Institute (Portugal) ACE
  Portugal
Nuove Iniziative Finanziarie 2 S.r.l.
  Italy
Powertrain India Pvt. Ltd. in liquidation
  India
 
   
Maserati
   
Maserati Deutschland GmbH
  Germany
Maserati GB Limited
  United Kingdom
Maserati West Europe societé par actions simplifiée
  France
 
   
Agricultural and Construction Equipment
   
Case Credit Wholesale Pty. Limited
  Australia
Fermec North America Inc.
  U.S.A.
International Harvester Company
  U.S.A.
J.I. Case Company Limited
  United Kingdom
 
   
Commercial Vehicles
   
Consorzio per la Formazione Commerciale Iveco-Coforma
  Italy
Irisbus North America Limited Liability Company
  U.S.A.
Iveco Defence Vehicles S.p.A.
  Italy
Iveco Motors of China Limited
  People’s Rep.of China
M.R. Fire Fighting International S.A.
  Romenia
 
   
Components
   
Automotive Lighting Japan K.K.
  Japan
Magneti Marelli Automotive Components (India) Limited
  India
Magneti Marelli Electronic Systems (Asia) Limited
  People’s Rep.of China
Yorka Northamerica Corp.
  U.S.A.
 
   
Production Systems
   
Comau (Shanghai) International Trading Co. Ltd.
  People’s Rep.of China
Comau U.K. Limited
  United Kingdom
Consorzio Fermag in liquidation
  Italy
Synesis
  Italy
 
   
Services
   
CONSORZIO SERMAGEST — Servizi Manutentivi Gestionali
  Italy
Fiat Common Investment Fund Limited
  United Kingdom
Gestione Servizi Territoriali S.r.l.
  Italy

 


 

     
Polaris Consorzio fra Imprese con Attività Esterna in liquidation
  Italy
 
   
Publishing and Communications
   
To-dis S.r.l. a socio unico
  Italy
 
   
Holding companies and Other companies
   
Fast Buyer Middle East A.S.
  Turkey
Fiat Gra.De EEIG
  United Kingdom
Fiat Media Center S.p.A.
  Italy
Fiat Oriente S.A.E. in liquidation
  Egypt
Fides Corretagens de Securos Ltda
  Brazil
ISVOR DILTS Leadership Systems Inc. in liquidation
  U.S.A.
Isvor Fiat India Private Ltd. in liquidation
  India
New Business 16 S.r.l.
  Italy
New Business 17 S.r.l.
  Italy
Norfinance & Associés S.A. in liquidation
  Switzerland
Nuova Immobiliare Cinque S.r.l.
  Italy
Nuova Immobiliare Quattro S.r.l.
  Italy
Nuova Immobiliare Tre S.p.A.
  Italy
Nuove Iniziative Finanziarie 4 S.r.l.
  Italy
Orione-Consorzio Industriale per la Sicurezza e la Vigilanza
  Italy
 
   
Associated companies accounted for using the equity method
   
 
   
Automobiles
   
Fidis Bank G.m.b.H.
  Austria
Fidis Retail Italia S.p.A.
  Italy
GM-Fiat Worldwide Purchasing B.V. in liquidation
  Netherlands
IN ACTION S.r.l.
  Italy
Targasys S.r.l.
  Italy
 
   
Ferrari
   
Ferrari Maserati Cars International Trading (Shanghai) Co. Ltd.
  People’s Rep.of China
 
   
Agricultural and Construction Equipment
   
Al-Ghazi Tractors Ltd
  Pakistan
Challenger New Holland Ltd.
  Canada
CNH Capital Europe S.a.S.
  France
CNH Servicios Comerciales, S.A. de C.V.
  Mexico
Employers Health Initiatives LLC
  U.S.A.
Kobelco Construction Machinery Co. Ltd.
  Japan
LBX Company LLC
  U.S.A.
Megavolt L.P. L.L.L.P.
  U.S.A.
New Holland Finance Ltd
  United Kingdom
New Holland Trakmak Traktor A.S.
  Turkey
Rathell Farm Equipment Company Inc.
  U.S.A.
Turk Traktor Ve Ziraat Makineleri A.S.
  Turkey
 
   
Powertrain Technologies
   
Powertrain Industrial Services S.C.R.L. in liquidation
  Italy
 
   
Commercial Vehicles
   
Closed Joint Stock Company “AUTO-MS”
  Ukraine

 


 

     
Iveco Finance Holdings Limited
  United Kingdom
Iveco Uralaz Ltd.
  Russia
Machen-Iveco Holding S.A.
  Luxembourg
Otoyol Sanayi A.S.
  Turkey
 
   
Production Systems
   
Gonzalez Production Systems Inc.
  U.S.A.
G.P. Properties I L.L.C.
  U.S.A.
 
   
Services
   
Servizio Titoli S.p.A.
  Italy
 
   
Publishing and Communications
   
Editalia S.r.l.
  Italy
Editoriale Corriere Romagna S.r.l.
  Italy
Edizioni Dost S.r.l.
  Italy
Società Editrice Mercantile S.r.l.
  Italy
 
   
Holding companies and Other companies
   
IPI S.p.A.
  Italy
Livingstone Motor Assemblers Ltd.
  Zambia
Lombard Bank Malta PLC
  Malta
Rizzoli Corriere della Sera MediaGroup S.p.A.
  Italy
WorkNet S.p.A.
  Italy
 
   
Associated companies valued at cost
   
 
   
Automobiles
   
Car City Club S.r.l.
  Italy
Consorzio per la Reindustrializzazione Area di Arese S.r.l. in liquidation
  Italy
Fabrication Automobiles de Tiaret SpA
  Algeria
Fidis Rent GmbH
  Germany
N. Technology S.p.A.
  Italy
 
   
Ferrari
   
Iniziativa Fiorano S.r.l.
  Italy
 
   
Commercial Vehicles
   
CBC-Iveco Ltd.
  People’s Rep.of China
Sotra S.A.
  Ivory Coast
Trucks & Bus Company
  Libya
Zastava-Kamioni D.O.O.
  Serbia
 
   
Components
   
Flexider S.p.A.
  Italy
Mars Seal Private Limited
  India
Matay Otomotiv Yan Sanay Ve Ticaret A.S.
  Turkey
M.I.P.-Master Imprese Politecnico
  Italy
 
   
Metallurgical Products
   
S.A.S.-Società Assofond Servizi S.r.l.
  Italy
 
   
Production Systems
   

 


 

     
Consorzio Generazione Forme-CO.GE.F.
  Italy
 
   
Services
   
Multiservizi Reggio Calabria — Società per Azioni
  Italy
S.I.MA.GEST2 Società Consortile a Responsabilità Limitata
  Italy
Società Cooperativa Delta Più r.l. in liquidation
  Italy
 
   
Publishing and Communications
   
Le Monde Europe S.A.
  France
Le Monde Presse S.A.S.
  France
 
   
Holding companies and Other companies
   
Agenzia Internazionalizzazione Imprese Torino S.r.l. in liquidation
  Italy
Alcmena S.a.r.l.
  Luxembourg
Ascai Servizi S.r.l. in liquidation
  Italy
Ciosa S.p.A. in liquidation
  Italy
Concordia Finance S.A.
  Luxembourg
CONFORM — Consorzio Formazione Manageriale
  Italy
Consorzio Oto-BPD in liquidation
  Italy
Consorzio Parco Industriale di Chivasso
  Italy
Consorzio per lo Sviluppo delle Aziende Fornitrici in liquidation
  Italy
Consorzio Prode
  Italy
Consorzio Scire
  Italy
Consorzio Scuola Superiore per l’Alta Formazione Universitaria Federico II
  Italy
Expo 2000 — S.p.A.
  Italy
FMA-Consultoria e Negocios Ltda
  Brazil
Giraglia Immobiliare S.p.A.
  Italy
Immobiliare Novoli S.p.A.
  Italy
Interfinanziaria S.A.
  Switzerland
MB Venture Capital Fund I N.V.
  Netherlands
Nuova Didactica S.c. a r.l.
  Italy
QSF Qualità Servizi Formazione GEIE
  Italy
Tecnologie per il Calcolo Numerico-Centro Superiore di Formazione S.c. a r.l.
  Italy
Zetesis S.p.A.
  Italy
 
   
Other companies valued at cost
   
 
   
Agricultural and Construction Equipment
   
Polagris S.A.
  Lithuania
 
   
Commercial Vehicles
   
Consorzio Bolzano Energia
  Italy
Consorzio Spike
  Italy
 
   
Services
   
H.R.O. Polska Sp. z o.o.
  Poland
 
   
Holding companies and Other companies
   
Consorzio Sorore
  Italy
Consorzio Technapoli
  Italy
Ercole Marelli & C. S.p.A. in liquidation
  Italy
Euromedia Luxembourg One S.A.
  Luxembourg
Fin.Priv. S.r.l.
  Italy

 


 

     
IRCC-Istituto per la Ricerca e la Cura del Cancro-Torino S.p.A.
  Italy
Torino Zerocinque Investment S.p.A.
  Italy
Torino Zerocinque Trading S.p.A.
  Italy