Exhibit 8.1
List of Subsidiaries and Variable Interest Entities
Subsidiaries: | Jurisdiction of Incorporation | Direct Parent Company of the Subsidiary and its Jurisdiction of Incorporation | ||
Beijing Decision Education & Consulting Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
Beijing Judgment Education & Consulting Co., Ltd. | PRC | Winner Park Limited (Hong Kong) | ||
Beijing Hewstone Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
Beijing Pioneer Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
Beijing New Oriental Stars Education & Consulting Co., Ltd. | PRC | Beijing Judgment Education & Consulting Co., Ltd. (PRC) | ||
Shanghai Smart Words Software Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
Beijing Smart Wood Software Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
Beijing Joy Tend Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
Beijing Right Time Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
Beijing Top Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
Beijing Magnificence Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
Beijing Chao Yang District Kindergarten of Stars | PRC | Beijing New Oriental Stars Education & Consulting Co., Ltd. (PRC) | ||
Nanjing Yuhuatai District New Oriental Kindergarten of Stars | PRC | Beijing New Oriental Stars Education & Consulting Co., Ltd. (PRC) | ||
Elite Concept Holdings Limited | Hong Kong | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
Winner Park Limited | Hong Kong | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
Smart Shine International Limited | Hong Kong | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
Abundant State Limited | BVI | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
Beijing Sincerity Technology Co., Ltd. | PRC | Beijing Hewstone Education & Consulting Co., Ltd. (PRC) | ||
Beijing Walkite International Travel Co., Ltd. | PRC | Beijing Sincerity Technology Co., Ltd. (PRC) | ||
Walkite International Academy Co., Ltd. | UK | Beijing Walkite International Travel Co., Ltd. (PRC) | ||
Beijing New Road Information Consulting Service Co., Ltd. | PRC | Beijing Walkite International Travel Co., Ltd. (PRC) |
Qingdao Laoshan District Happy Alice Kindergarten | PRC | Beijing Sincerity Technology Co., Ltd. (PRC) | ||
Qingdao Happy Alice Kindergarten. | PRC | Beijing Sincerity Technology Co., Ltd. (PRC) | ||
Qingdao Chengyang District Happy Alice Kindergarten | PRC | Beijing Sincerity Technology Co., Ltd. (PRC) | ||
Qingdao Alice Education & Technology Company Limited | PRC | Beijing Sincerity Technology Co., Ltd. (PRC) | ||
Beijing Shenghe Technology Co., Ltd. | PRC | Beijing Decision Education & Consulting Co., Ltd. (PRC) | ||
Variable Interest Entities: | ||||
Beijing New Oriental Education & Technology (Group) Co., Ltd.* | PRC |
* | New Oriental China had the following subsidiaries as of May 31, 2015, all of which are formed in the PRC: |
• | 55 schools; and |
• | 44 wholly owned subsidiaries that operate New Oriental’s educational content and other technology development and distributions business, online education business and overseas studies consulting business in China. |