Exhibit 8.1
List of subsidiaries
Subsidiary Names by Country of Registration |
| % Ownership |
Argentina |
|
|
Smurfit Kappa de Argentina S.A. |
| 100.0 |
Austria |
|
|
Nettingsdorfer Papierfabrik AG & Co KG |
| 100.0 |
Nettingsdorfer Papierfabrik Management AG |
| 100.0 |
Nettingsdorfer Service Center Management GmbH |
| 100.0 |
Nettingsdorfer Service Centre GmbH & Co KG |
| 100.0 |
Smurfit Kappa Interwell GmbH & Co KG |
| 100.0 |
Smurfit Kappa Interwell Management GmbH |
| 100.0 |
Smurfit Interwell Vermogensverwaltung GmbH |
| 100.0 |
Smurfit Kappa Wellkart GmbH |
| 100.0 |
Belgium |
|
|
Cartomills Luxembourg SPRL |
| 100.0 |
Cartomills SPRL |
| 100.0 |
Kappa Boxcentre Olen N.V. |
| 100.0 |
Kappa Drogenbos N.V. |
| 100.0 |
Kappa Interbox N.V. |
| 100.0 |
Kappa Spaarpapier N.V. |
| 100.0 |
Kappa Turnhout N.V. |
| 100.0 |
Kappa Van Mierlo N.V. |
| 100.0 |
SSCC Belgium Holdings SPRL |
| 100.0 |
Bermuda |
|
|
Belguard Insurance Limited |
| 100.0 |
Cariven Investments Limited |
| 100.0 |
Fibras Limited |
| 87.8 |
L.A. Services Limited |
| 100.0 |
Papelera Industrial Limited |
| 50.0 |
S.A. Services Limited |
| 100.0 |
S.I. Holdings Limited |
| 100.0 |
S.M. Finance Limited |
| 100.0 |
Trinmills Limited |
| 100.0 |
Brazil |
|
|
Smurfit do Brasil Participacoes Ltda |
| 100.0 |
Canada |
|
|
Smurfit Canada Holdings Limited |
| 100.0 |
Smurfit Kappa Bag in Box Canada Limited |
| 100.0 |
Cayman Islands |
|
|
Adavale Global Holdings Limited |
| 100.0 |
Tops Series XVIII Limited |
| 100.0 |
Chile |
|
|
Smurfit Chile S.A. |
| 100.0 |
Subsidiary Names by Country of Registration |
| % Ownership |
Colombia |
|
|
Carton de Colombia, S.A. |
| 69.9 |
Celulosa y Papel de Colombia, S.A. |
| 66.3 |
Compania Colombiana de Empaques Bates, S.A. |
| 60.1 |
Compania Venezolana de Empaques Bates Colombates, S.A. |
| 56.6 |
Reforestadora Andina, S.A. |
| 68.9 |
Reforestadora del Cauca, S.A. |
| 66.0 |
Trans-Bosnal Ltda |
| 69.6 |
Costa Rica |
|
|
Smurfit Costa Rica S.A. |
| 100.0 |
Czech Republic |
|
|
Kappa Empack s.r.o. |
| 100.0 |
Kappa Packaging Olomouc, s.r.o. |
| 100.0 |
Smurfit Kappa Packaging Czech, s.r.o. |
| 100.0 |
Denmark |
|
|
Kappa Borup A/S |
| 100.0 |
Kappa ConsumerProducts A/S |
| 100.0 |
Kappa Corrpack A/S |
| 100.0 |
Kappa CorrPrint A/S |
| 100.0 |
Kappa Dansk Kraftemballage A/S |
| 100.0 |
Kappa DieCut A/S |
| 100.0 |
Kappa Dyboflex A/S |
| 100.0 |
Kappa Ejby A/S |
| 100.0 |
Kappa Emballage A/S |
| 100.0 |
Kappa Packaging Denmark AS |
| 100.0 |
Kappa Støvring A/S |
| 100.0 |
Kappa Varde A/S |
| 100.0 |
Smurfit Holdings A/S |
| 100.0 |
Dominican Republic |
|
|
Industria Cartonera Dominicana SA |
| 80.0 |
England |
|
|
Alpine Linerboard Products Limited |
| 100.0 |
Badger Publishing Limited |
| 100.0 |
Cundell Group Holdings Limited |
| 100.0 |
Cundell Property Holdings Limited |
| 100.0 |
Fishergate Properties Limited |
| 100.0 |
Kappa Containerboard UK Limited |
| 100.0 |
Kappa Corrugated UK Limited |
| 100.0 |
Kappa Packaging UK Limited |
| 100.0 |
Kappa Paper Recycling (UK) |
| 100.0 |
Kappa Paper, Board and Packaging Limited |
| 100.0 |
Kappa SSK Limited |
| 100.0 |
Kilvere Limited |
| 100.0 |
Norcor Holdings Limited |
| 100.0 |
Norcor Trustees Limited |
| 100.0 |
Norwich Corrugated Board Limited |
| 100.0 |
Olympic Containers Limited |
| 100.0 |
Paper Packaging Products Limited |
| 100.0 |
Smurfit Aviation Limited |
| 100.0 |
Smurfit Corrugated Holdings |
| 100.0 |
Smurfit Corrugated UK Limited |
| 100.0 |
Subsidiary Names by Country of Registration |
| % Ownership |
Smurfit Fine Paper Limited |
| 100.0 |
Smurfit Kappa Investments UK Limited |
| 100.0 |
Smurfit Kappa UK Limited |
| 100.0 |
Smurfit Overseas Limited |
| 100.0 |
Smurfit TPD Limited |
| 95.0 |
Smurfit Tubes (Leek) Limited |
| 100.0 |
Smurfit Tubes Limited |
| 100.0 |
Smurfit Ward Limited |
| 99.3 |
Southwold Packaging Limited |
| 100.0 |
Tops Series XVIII Container Holdings Limited |
| 100.0 |
Townsend Hook Group Limited |
| 100.0 |
Townsend Hook Limited |
| 100.0 |
Ecuador |
|
|
Smurfit Ecuador, S.A. |
| 68.1 |
Finland |
|
|
Kappa Corrugated Finland Oy |
| 100.0 |
Kappa Pakite Oy |
| 100.0 |
Kappa Pirkan Pakkaus Oy |
| 100.0 |
Kappa Seinäjoki Oy |
| 100.0 |
France |
|
|
Alfa d’Avignon SAS |
| 100.0 |
C.A.P. SAS |
| 71.7 |
Cartomills France, S.A.R.L. |
| 100.0 |
Cartonnage de Colmar SAS |
| 100.0 |
Cartonnage Robert Delubac EURL |
| 100.0 |
Cartonnage Services Emballages de Provence SAS |
| 99.9 |
Cartonnages De l’Agenais SAS |
| 100.0 |
Cartonnages de Lorraine SAS |
| 98.1 |
Cartonnerie d’Aquitaine SAS |
| 100.0 |
Cartonnerie de Beausoleil SAS |
| 100.0 |
Cartonnerie de Gravelines SAS |
| 99.6 |
Cartonnerie de Lestrem S.A. |
| 100.0 |
Cartonnerie de l’Ile de France SAS |
| 100.0 |
Cartonnerie de Maurepas SAS |
| 100.0 |
Cartonneries Nouvelles de Champagne CNC SAS |
| 100.0 |
Cevennes Emballages SAS |
| 100.0 |
FERROB SAS |
| 99.7 |
INTERFOR S.A. |
| 98.8 |
Martin Guillemin SA |
| 98.2 |
MGC Cartonnage S.A. |
| 50.0 |
Poitou Cartons SAS |
| 100.0 |
SCI Les Echets |
| 100.0 |
Seviac SAS |
| 99.4 |
Smurfit Distribution Mediterranee SAS |
| 99.0 |
Smurfit Kappa Agripack SARL |
| 100.0 |
Smurfit Kappa Alma SAS |
| 99.8 |
Smurfit Kappa Bag-in-Box S.A. |
| 100.0 |
Smurfit Kappa Bizet SAS |
| 99.8 |
Smurfit Kappa Carton France S.a.r.l. |
| 100.0 |
Smurfit Kappa Cellulose du Pin SAS |
| 100.0 |
Smurfit Kappa Central Pac SAS |
| 100.0 |
Smurfit Kappa Chaillot SAS |
| 100.0 |
Subsidiary Names by Country of Registration |
| % Ownership |
Smurfit Kappa Cognac SAS |
| 100.0 |
Smurfit Kappa Comptoirs du Pin SAS |
| 100.0 |
Smurfit Kappa Containerboard France SAS |
| 100.0 |
Smurfit Kappa Distribution SAS |
| 98.3 |
Smurfit Kappa Dore Emballage SAS |
| 100.0 |
Smurfit Kappa Europe S.A.S. |
| 100.0 |
Smurfit Kappa France SAS |
| 100.0 |
Smurfit Kappa Goethe SAS |
| 99.8 |
Smurfit Kappa Holding Socar S.A. |
| 99.8 |
Smurfit Kappa Holdings France S.A. |
| 99.8 |
Smurfit Kappa International France S.A. |
| 100.0 |
Smurfit Kappa Investments France S.A.S. |
| 99.9 |
Smurfit Kappa Kleber SAS |
| 100.0 |
Smurfit Kappa Maine Emballages SAS |
| 100.0 |
Smurfit kappa Parnalland SAS |
| 99.6 |
Smurfit Kappa Participations SAS |
| 100.0 |
Smurfit Kappa PLV Lyon SAS |
| 100.0 |
Smurfit Kappa PLV Paris SAS |
| 100.0 |
Smurfit Kappa Product Safety |
| 100.0 |
Smurfit Kappa Provence Alpes Cote d’Azur SA |
| 98.6 |
Smurfit Kappa Rol Pin SAS |
| 100.0 |
Smurfit Kappa SCAO SAS |
| 100.0 |
Smurfit Kappa SIEMCO SAS |
| 100.0 |
Smurfit Kappa Somica SAS |
| 99.5 |
Smurfit Lembacel |
| 100.0 |
Smurfit Limousin SAS |
| 100.0 |
Smurfit Marceau SAS |
| 100.0 |
Smurfit Montaigne S.A. |
| 100.0 |
Smurfit Papier Recyclé France S.A.S. |
| 100.0 |
Smurfit Ponts et Marais SA |
| 98.9 |
Smurfit Uzerche S.A. |
| 100.0 |
Societe Financiere De La Rue Goethe SAS |
| 99.8 |
Société Landaise d’Expertises Forestière (SOLEFOR) SARL |
| 93.0 |
STA |
| 99.7 |
Tranepac S.A. |
| 100.0 |
Germany |
|
|
Kappa Holfelder Werke GmbH & Co. KG |
| 100.0 |
Kappa Nordwell GmbH |
| 100.0 |
Kappa Packaging (Deutschland) GmbH |
| 100.0 |
Liquiwell Systemverpackungen GMBH |
| 79.0 |
PKI Verwaltungs GmbH |
| 100.0 |
Smurfit Eurotrend GmbH |
| 100.0 |
Smurfit Kappa Baden Packaging GmbH |
| 100.0 |
Smurfit Kappa Badenkarton GmbH |
| 100.0 |
Smurfit Kappa C.D. Haupt Papier-und Pappenfabrik GmbH & Co. KG |
| 100.0 |
Smurfit Kappa Deutschland GmbH |
| 100.0 |
Smurfit Kappa Diekra-Speditions GmbH |
| 92.0 |
Smurfit Kappa GmbH |
| 100.0 |
Smurfit Kappa Grundstrucks- Verwaltungsgesellschaft Europa Carton mbh |
| 100.0 |
Smurfit Kappa Herzberger Papierfabrik GmbH |
| 100.0 |
Smurfit Kappa Herzberger Papierfabrik GmbH |
| 100.0 |
Smurfit Kappa Herzberger Wellpappe GmbH |
| 100.0 |
Smurfit Kappa Holdings GmbH |
| 100.0 |
Smurfit Kappa Kawell GmbH, Osnabrück |
| 100.0 |
Subsidiary Names by Country of Registration |
| % Ownership |
Smurfit Kappa Leasing GmbH |
| 100.0 |
Smurfit Kappa Neuss GmbH |
| 100.0 |
Smurfit Kappa Paper Sales Deutschland GmbH |
| 100.0 |
Smurfit Kappa Papierverwaltungs-gesellschaft Wrexen GmbH |
| 100.0 |
Smurfit Kappa RapidCorr Euskirchen GmbH |
| 100.0 |
Smurfit Kappa RapidCorr GmbH |
| 100.0 |
Smurfit Kappa Recycling GmbH |
| 100.0 |
Smurfit Kappa Recycling Mulheim GmbH |
| 100.0 |
Smurfit Kappa Rheinwelle GmbH, Kreuzau |
| 100.0 |
Smurfit Kappa Schneverdinger Wellpappenwerk GmbH |
| 100.0 |
Smurfit Kappa Sieger GmbH |
|
|
Smurfit Kappa Topwell Verpackungen GmbH |
| 100.0 |
Smurfit Kappa Verwaltungs GmbH |
| 100.0 |
Smurfit Kappa Wellit Wellpappenfabrik GmbH & Co. |
| 100.0 |
Smurfit Kappa Wellit Wellpappenfabrik Verwaltungs GmbH |
| 100.0 |
Smurfit Kappa Wellpappe Lübeck GmbH |
| 100.0 |
Smurfit Kappa Wellpappenwerk Waren GmbH |
| 100.0 |
Smurfit Kappa Wiesloch Papier GmbH |
| 100.0 |
Smurfit Kappa Zülpich Papier GmbH |
| 100.0 |
Smurfit Lembacel Deutschland GmbH |
| 100.0 |
Gibraltar |
|
|
Bessilton Holdings Limited |
| 100.0 |
Borden Properties Limited |
| 100.0 |
Gillridge Holdings Limited |
| 100.0 |
S.G.H. Limited |
| 100.0 |
Sandlee Investments Limited |
| 100.0 |
Wilshaw Investments Limited |
| 100.0 |
Hong Kong |
|
|
Smurfit Asia-Pacific Sales (HK) Ltd. |
| 100.0 |
Hungary |
|
|
Kappa Dunatrade Kft, Esztergon |
| 98.5 |
Ireland |
|
|
Alvecrow Limited |
| 100.0 |
Arlonberg Limited |
| 100.0 |
Badcall Limited |
| 100.0 |
Belgray Holdings |
| 100.0 |
Brenchley Limited |
| 100.0 |
Central Waste Paper Company Limited |
| 100.0 |
Chacala Limited |
| 100.0 |
Chambers Edwards Limited |
| 100.0 |
Claystoke Limited |
| 100.0 |
Crayside Limited |
| 100.0 |
Damous Limited |
| 100.0 |
Daoura Limited |
| 100.0 |
Doovane Limited |
| 100.0 |
Evergem Holdings |
| 100.0 |
G H Sales Limited |
| 100.0 |
Gorda Limited |
| 100.0 |
Gourdas Limited |
| 100.0 |
Gweebara Limited |
| 100.0 |
Headley Holdings |
| 100.0 |
Subsidiary Names by Country of Registration |
| % Ownership |
Iona Print Limited |
| 100.0 |
Irish Carton Printers Limited |
| 100.0 |
Irish Nursery and Landscape Company Limited |
| 100.0 |
iVenus Limited |
| 100.0 |
J.S. Publications Limited |
| 100.0 |
Jefferson Smurfit & Sons Limited |
| 100.0 |
King Robert Limited |
| 100.0 |
Kufpent Limited |
| 100.0 |
Margrave Investments Limited |
| 100.0 |
Queen Mathilda Limited |
| 100.0 |
Smurfit Corporate Services Limited |
| 100.0 |
Smurfit Corrugated Cases (Cork) Limited |
| 100.0 |
Smurfit Corrugated Ireland |
| 100.0 |
Smurfit Corrugated Research Limited |
| 100.0 |
Smurfit Holdings Limited |
| 100.0 |
Smurfit International Limited |
| 100.0 |
Smurfit Investments (Ireland) Limited |
| 100.0 |
Smurfit Job Creation Enterprise Fund Limited |
| 100.0 |
Smurfit Kappa Acquisitions |
| 100.0 |
Smurfit Kappa Corporation Limited |
| 100.0 |
Smurfit Kappa European Packaging Limited |
| 100.0 |
Smurfit Kappa Funding plc |
| 100.0 |
Smurfit Kappa Holdings plc |
| 100.0 |
Smurfit Kappa Investments Limited |
|
|
Smurfit Kappa Ireland Limited |
| 100.0 |
Smurfit Kappa Irish Paper Sacks Limited |
| 100.0 |
Smurfit Kappa Leasing |
| 100.0 |
Smurfit Kappa News Press Limited |
| 100.0 |
Smurfit Kappa Packaging Limited |
| 100.0 |
Smurfit Kappa Recycling Ireland Limited |
| 100.0 |
Smurfit Kappa Services Limited |
| 100.0 |
Smurfit Kappa Treasury |
| 100.0 |
Smurfit Kappa Treasury Funding Limited |
| 100.0 |
Smurfit Natural Resources Limited |
| 100.0 |
Smurfit Publications Limited |
| 100.0 |
Smurfit Securities Limited |
| 100.0 |
Smurfit Venture Capital Management Services Limited |
| 100.0 |
Smurfit Venture Investments Limited |
| 100.0 |
Smurfit Web Research Limited |
| 100.0 |
T.P. Properties Limited |
| 100.0 |
TMG Limited |
| 100.0 |
Trans-Pack Cases Limited |
| 100.0 |
Waterford Castle Golf & Country Club Limited |
| 100.0 |
Woodfab Cork Limited |
| 100.0 |
Woodfab Limited |
| 100.0 |
Woodfab Packaging Limited |
| 60.0 |
Italy |
|
|
BIB Italia |
| 100.0 |
Fustelpack S.p.A. |
| 69.0 |
Kappa Graphic Board S.r.l. |
| 100.0 |
Kappa Packaging SpA |
| 100.0 |
Nettingsdorfer Italia S.p.A. |
| 100.0 |
Smurfit Carta S.r.l. |
| 100.0 |
Smurfit Kappa Holdings Italia S.r.l. |
| 100.0 |
Subsidiary Names by Country of Registration |
| % Ownership |
Smurfit Kappa SISA S.p.A. |
| 89.5 |
Smurfit Kappa SKA, s.r.l. |
| 99.2 |
Vitop Moulding S.r.L. |
| 100.0 |
Jersey |
|
|
Richview Properties Limited |
| 100.0 |
Sminho Limited |
| 100.0 |
Latvia |
|
|
Smurfit Kappa Baltic SIA |
| 100.0 |
Lithuania |
|
|
Smurfit Kappa Baltic UAB |
| 100.0 |
Luxembourg |
|
|
Smurfit International Luxembourg Sarl |
| 100.0 |
Smurfit Luxembourg Finance Sarl |
| 100.0 |
Smurfit Luxembourg Partner Sarl |
| 100.0 |
Mexico |
|
|
Grupo Smurfit Mexico, S.A. de C.V. |
| 100.0 |
Smurfit Carton y Papel de Mexico, S.A. de C.V. |
| 100.0 |
Monaco |
|
|
Smurfit Management Services S.A.M. |
| 100.0 |
Netherlands |
|
|
Adavale (Netherlands) B.V. |
| 100.0 |
AVR-Rietveld C.V. |
| 50.0 |
JSG Finance B.V. |
| 100.0 |
Kappa Beheer B.V. |
| 100.0 |
Kappa Packaging Development Centre B.V. |
| 100.0 |
Kappa Packaging International B.V. |
| 100.0 |
Kappa Packaging Nederland Holding B.V. |
| 100.0 |
Packaging Investments Holdings (PIH) B.V. |
| 100.0 |
Packaging Investments International (PII) B.V. |
| 100.0 |
Packaging Investments Netherlands (PIN) B.V. |
| 100.0 |
Smurfit Corrugated B.V. |
| 100.0 |
Smurfit Holdings B.V. |
| 100.0 |
Smurfit International B.V. |
| 100.0 |
Smurfit Investments B.V. |
| 100.0 |
Smurfit Kappa B.V. |
| 100.0 |
Smurfit Kappa Attica B.V. |
| 100.0 |
Smurfit Kappa B.V. |
| 100.0 |
Smurfit Kappa de Halm Karton B.V. |
| 100.0 |
Smurfit Kappa De Zeeuw Golfkarton B.V. |
| 100.0 |
Smurfit Kappa GSF B.V. |
| 100.0 |
Smurfit Kappa Hermes N.V. |
| 100.0 |
Smurfit Kappa Mercurius B.V. |
| 100.0 |
Smurfit Kappa Nederland B.V. |
| 100.0 |
Smurfit Kappa Orko-Pak B.V. |
| 100.0 |
Smurfit Kappa Oudenbosch Golfkarton B.V. |
| 100.0 |
Smurfit Kappa Paper Recycling B.V. |
| 100.0 |
Smurfit Kappa Paper Sales Benelux B.V. |
| 100.0 |
Subsidiary Names by Country of Registration |
| % Ownership |
Smurfit Kappa Paper Services B.V. |
| 100.0 |
Smurfit Kappa RapidCorr Eindhoven B.V. |
| 100.0 |
Smurfit Kappa Roermond Papier B.V. |
| 100.0 |
Smurfit kappa Shared Services BV |
| 100.0 |
Smurfit Kappa Trimbach B.V. |
| 100.0 |
Smurfit Kappa Triton B.V. |
| 100.0 |
Smurfit Kappa TWINCORR B.V. |
| 100.0 |
Smurfit Kappa van Dam Golfkarton B.V. |
| 100.0 |
Smurfit Kappa Vandra Golfkarton B.V. |
| 100.0 |
Smurfit Nederland Holding BV |
| 100.0 |
Trobox Kartonnages BV |
| 100.0 |
Trobox Verpakkingen B.V. |
| 100.0 |
Netherlands Antilles |
|
|
Packaging Finance N.V. |
| 100.0 |
Northern Ireland |
|
|
Finlay Packaging plc |
| 100.0 |
SCC (Northern Ireland) Limited |
| 100.0 |
Smurfit Corrugated Cases (Lurgan) Limited |
| 100.0 |
Wm. Finlay & Sons Limited |
| 100.0 |
Wm. Finlay (Properties) Limited |
| 100.0 |
Norway |
|
|
Kappa Grenland AS, Porsgrunn |
| 100.0 |
Kappa Rena AS, Rena |
| 100.0 |
Smurfit Dalwell A/S |
| 100.0 |
Smurfit Inpak A/S |
| 100.0 |
Smurfit Norpapp A/S |
| 100.0 |
Smurfit Sunland-Eker A/S |
| 100.0 |
Panama |
|
|
Egmont International Corporation PAN |
| 100.0 |
Poland |
|
|
Kappa Drezdenko Sp.z o.o., Drezdenko |
| 100.0 |
Kappa Gdansk Sp.z o.o., Pruszcz Gdanski |
| 100.0 |
Kappa Konin Sp.z o.o., Warsaw |
| 100.0 |
Kappa Warszawa Sp.z o.o., Warsaw |
| 100.0 |
Smurfit Kappa Europa Carton Sp. z.o.o |
| 100.0 |
Smurfit Kappa Paper Sacks (Polska) Sp.z o.o |
| 99.4 |
Portugal |
|
|
Smurfit Portugal, Industrial del Cartao |
| 94.9 |
Puerto Rico |
|
|
Fibras Internacionales de Puerto Rico, Inc. |
| 87.5 |
Russia |
|
|
Kappa St. Petersburg A/O, St. Petersburg |
| 100.0 |
Scotland |
|
|
Smurfit Corrugated (Scotland) Limited |
| 100.0 |
Subsidiary Names by Country of Registration |
| % Ownership |
Singapore |
|
|
Kappa Graphic Board Asia Pacific B.V. |
| 100.0 |
Slovakia |
|
|
Smurfit Kappa Obaly Štúrovo a.s. |
| 98.5 |
Smurfit Kappa Štúrovo, a.s |
| 98.5 |
Spain |
|
|
Central Forestal S.A. |
| 99.8 |
Kappa Containerboard Ibérica |
| 100.0 |
Kappa Iberoamericana Almeria, S.A. |
| 100.0 |
Kappa Iberoamericana Catalunya, S.A. |
| 100.0 |
Kappa Iberoamericana Huelva, S.A. |
| 100.0 |
Kappa Iberoamericana Totana, S.L. |
| 100.0 |
Kappa Iberoamericana, S.A. |
| 100.0 |
Kappa Packaging España SL |
| 100.0 |
Navarra Ecoenergy S.L. |
| 100.0 |
Smurfit Container Espana SL |
| 100.0 |
Smurfit Ecoenergy SL |
| 100.0 |
Smurfit Ibersac, S.A. |
| 100.0 |
Smurfit Kappa Espana, S.A. |
| 100.0 |
Smurfit Kappa Nervión, S.A. |
| 99.3 |
Smurfit Navarra S.A. |
| 97.7 |
South Africa |
|
|
Kappa Solid Board SA (Pty) Ltd. |
| 100.0 |
Sweden |
|
|
AB Johnson Medisafe |
| 100.0 |
Billingsfors Pappersbruk AB |
| 100.0 |
Boras Invest AB |
| 100.0 |
Förvaltnings AB Stråken |
| 100.0 |
HexaTrade AB |
| 100.0 |
Industri AB Viskan |
| 100.0 |
Kappa Corrugated Equipment |
| 100.0 |
Kappa Kraftliner AB |
| 100.0 |
Kappa Liquid Packaging |
| 100.0 |
Kappa Mälarwell AB |
| 100.0 |
Kappa Mittpac AB |
| 100.0 |
Kappa Packaging Sweden AB |
| 100.0 |
Kappa Wellpack, Eslöv |
| 100.0 |
Kappa Weltillverkaren AB |
| 100.0 |
Ljungdahls Mailman AB |
| 100.0 |
Nya Boardtex AB |
| 100.0 |
Smurfit Borjesson Offset AB |
| 100.0 |
Smurfit Holdings AB |
| 100.0 |
Smurfit Hygien AB |
| 100.0 |
Smurfit Johnson Emballage AB |
| 100.0 |
Smurfit Kappa Packaging AB |
| 100.0 |
Smurfit Kappa Sverige AB |
| 100.0 |
Smurfit Lagamill AB |
| 100.0 |
Smurfit On Well AB |
| 100.0 |
Smurfit Packaging Display AB |
| 100.0 |
Smurfit Pegewell AB |
| 100.0 |
StälliWell AB |
| 100.0 |
Subsidiary Names by Country of Registration |
| % Ownership |
Switzerland |
|
|
Kappa Containerboard AG |
| 100.0 |
Smurfit Kappa Swisswell AG |
| 100.0 |
Trinidad and Tobago |
|
|
Smurfit Trinidad Limited |
| 83.4 |
United States |
|
|
JSC Aviation, Inc |
| 100.0 |
Kappa Graphic Board USA B.V. |
| 100.0 |
Smurfit Packaging LLC |
| 100.0 |
SPC/Matawan LLC |
| 100.0 |
SPC/Pomona LLC |
| 100.0 |
SPC/Tower LLC |
| 100.0 |
Uruguay |
|
|
Mundo Verde S.A. |
| 100.0 |
Smurfit Uruguay S.A. |
| 100.0 |
Venezuela |
|
|
Agropecuaria Tacamajaca, C.A. |
| 87.9 |
Carton de Venezuela, S.A. |
| 87.9 |
Corporacion Venezolana de Papel C.A. |
| 68.1 |
Corrugada Latina & Compania |
| 87.9 |
Corrugadora Latina S.r.L. |
| 87.9 |
Corrugadora Suramericana, C.A. |
| 87.9 |
Industrias Almac, C.A. |
| 100.0 |
Inversiones Isica, C.A. |
| 100.0 |
Reforestadora Dos Refordos, C.A. |
| 87.8 |
Reforestadora Uno Reforuno, C.A. |
| 87.9 |