| Name | Jurisdiction of Incorporation | |
| 1508756 Ontario Inc. | Ontario | |
| 3239432 Nova Scotia Company | Nova Scotia | |
| 3834328 Canada Inc. | Canada | |
| 6169678 Canada Incorporated | Canada | |
| ABH Holding Company LLC | Delaware | |
| ABH LLC 1 | Delaware | |
| AbitibiBowater Canada Inc. | Canada | |
| Abitibi-Consolidated Alabama Corporation | Alabama | |
| Abitibi-Consolidated Canadian Office Products Holdings Inc. | Canada | |
| Abitibi-Consolidated Company of Canada | Quebec | |
| Abitibi-Consolidated Corp. | Delaware | |
| Abitibi Consolidated Europe | Belgium | |
| Abitibi-Consolidated Finance LP | Delaware | |
| Abitibi-Consolidated Hydro Inc. | Canada | |
| Abitibi-Consolidated Inc. | Canada | |
| Abitibi-Consolidated Nova Scotia Incorporated | Nova Scotia | |
| Abitibi Consolidated Sales Corporation | Delaware | |
| Abitibi-Consolidated U.S. Funding Corp. | Delaware | |
ACH Limited Partnership(1) | Manitoba | |
ACH Calm Lake Inc.(2) | Canada | |
ACH Fort Frances Inc.(2) | Canada | |
ACH Iroquois Falls Inc.(2) | Canada | |
ACH Island Falls Inc.(2) | Canada | |
ACH Kenora Inc.(2) | Canada | |
ACH Norman Inc.(2) | Canada | |
ACH Sturgeon Falls Inc.(2) | Canada | |
ACH Twin Falls Inc.(2) | Canada | |
| Alabama River Newsprint Company | Alabama | |
| Alliance Forest Products (2001) Inc. | Canada | |
Augusta Newsprint Company(3) | Georgia | |
| Augusta Woodlands, LLC | Delaware | |
| Bowater Alabama LLC | Alabama | |
| Bowater America Inc. | Delaware | |
| Bowater Asia Pte. Ltd. | Singapore | |
| Bowater Canada Finance Corporation | Nova Scotia | |
| Bowater Canada Treasury Corporation | Nova Scotia | |
| Bowater Canadian Forest Products Inc. | Nova Scotia | |
| Bowater Canadian Holdings Incorporated | Nova Scotia | |
| Bowater Canadian Limited | Canada | |
| Bowater Europe Limited | United Kingdom | |
| Bowater Finance Company Inc. | Delaware | |
| Bowater Incorporated | Delaware | |
| Bowater-Korea Ltd. | Korea | |
| Bowater LaHave Corporation | Nova Scotia | |
| Bowater Maritimes Inc. | New Brunswick | |
Bowater Mersey Paper Company Limited(4) | Nova Scotia | |
| Bowater Newsprint South LLC | Delaware | |
| Bowater Nuway Inc. | Delaware | |
| Bowater S. America Ltda. | Brazil | |
| Bowater Shelburne Corporation | Nova Scotia |
| Bridgewater Paper Leasing Ltd. | United Kingdom | |
Bridgewater Paper Company Limited(5) | United Kingdom | |
Calhoun Newsprint Company(4) | Delaware | |
| Donohue Corp. | Delaware | |
Donohue Malbaie Inc.(4) | Quebec | |
| Donohue Recycling Inc. | Ontario | |
| The International Bridge and Terminal Company | Canada | |
| La Compagnie de Pulpe de Jonquiere | Quebec | |
| Lake Superior Forest Products Inc. | Delaware | |
| Marketing Donohue Inc. | Quebec | |
| Produits Forestiers La Tuque Inc. | Quebec | |
Produits Forestiers Mauricie L.P.(6) | Quebec | |
| Produits Forestiers Saguenay Inc. | Quebec | |
| Scramble Mining Ltd. | Ontario | |
Star Lake Hydro Partnership(7) | Newfoundland and Labrador | |
| St. Maurice River Drive Company Limited | Canada | |
| Tenex Data Inc. | Delaware | |
| Terra-Nova Explorations Ltd. | Quebec |
| (1) | 75 percent owned. | |
| (2) | 100 percent owned by ACH Limited Partnership. | |
| (3) | 52.5 percent owned. | |
| (4) | 51 percent owned. | |
| (5) | Effective February 2, 2010, Bridgewater Paper Company Limited filed for administration pursuant to U.K. insolvency law. For additional information, reference is made to Note 1, “Organization and Basis of Presentation — Bridgewater Administration,” to the Consolidated Financial Statements of AbitibiBowater Inc., included in AbitibiBowater Inc.’s Annual Report on Form 10-K for the year ended December 31, 2009. | |
| (6) | 93.2 percent owned. | |
| (7) | 51 percent owned. On December 16, 2008, the Government of Newfoundland and Labrador passed legislation to, among other things, expropriate all of the long-lived assets, excluding vehicles, of Star Lake Hydro Partnership. For additional information, reference is made to Note 22, “Commitments and Contingencies — Extraordinary loss on expropriation of assets,” to the Consolidated Financial Statements of AbitibiBowater Inc., included in AbitibiBowater Inc.’s Annual Report on Form 10-K for the year ended December 31, 2009. |
