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Content analysis
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New words:
Aas, acquiree, ahead, Assembled, Assembly, automotive, Bache, background, backlog, bolstered, break, bring, BSBA, CAA, CAS, clear, comfort, Commision, confidence, coordinating, coordination, Crimea, distance, driven, drove, England, Enviromental, escalation, ESP, explained, explaining, ExxonMobil, Fearnley, Fixture, formation, France, furniture, gave, Georgetown, goodwill, grew, GulfNav, Halvard, Harbour, Harrow, healthier, Honorary, IBC, idea, immaterial, intangible, intercompany, Iranian, JPOA, kdwt, KPMG, lock, Marex, Master, matched, Mayor, mbpd, mdwt, Mediterranean, NAO, objective, offhire, orderbook, overfunded, panel, partly, peaceful, PJSC, placement, platform, Prudential, PSJ, PSV, pulling, recovery, relief, RenaissanceRe, restructuring, robust, row, Russia, simplified, specialist, Spectron, stagnant, stake, step, strongest, suggest, tangible, Task, thousand, tied, trailing, troubling, trough, twelve, unapproved, underfunded, unloading, USCG, USDm, vapor, voluntarily, voluntary, VWAP, Waterfront, week, workforce, Youthnet
Removed:
abolition, ASU, authorizing, autonomy, belonging, Bod, Butterfield, Canada, Canadian, cancelled, Carrier, Chevron, Colonial, contemplated, Corridor, experimental, expired, FASB, Field, Foyn, freedom, frontier, gradual, Hon, IEA, inter, intrinsic, involvement, Janne, Kroner, Lasmo, Ninian, Nova, oilfield, output, overhaul, Passat, Premier, prepaid, pricing, Ranger, reliable, revision, Revisjon, Revisorer, Scotia, seize, shift, slightly, Son, spread, Statsautoriserte, Sweden, Touche, transitioned, UK, undertaken, unprecedented, widening
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Exhibit 8.1
The following is a list of the Company's subsidiaries as of April 3, 2014:
| Name | Vessel/Activity | Organization | Ownership percentage |
| Scandic American Shipping Ltd. | Management Co. | Bermuda | 100% |
| Orion Tankers Ltd. | Management Co. | Bermuda | 100% |