Exhibit 21
GMAC LLC
GMAC LLC Subsidiaries as of December 31, 2006
Subsidiary companies of GMAC LLC are listed below.
| State or sovereign power of | ||||
| Name of subsidiary | incorporation | |||
| GMAC LLC | Delaware | |||
| Autofinanciamiento GMAC, S.A. de C.V. | Mexico | |||
| Banco GMAC S.A. | Brazil | |||
| Basic Credit Holding Company, L.L.C. | Delaware | |||
| American Suzuki Financial Services Company LLC | Delaware | |||
| Nuvell Credit Company LLC | Delaware | |||
| Nuvell Financial Services LLC | Delaware | |||
| Nuvell National Auto Finance LLC | Delaware | |||
| Saab Financial Services LLC | Delaware | |||
| Capital Auto Receivables LLC | Delaware | |||
| Central Originating Lease, LLC | Delaware | |||
| G.M.A.C. — Comercio e Aluguer de Veiculos, Lda. | Portugal | |||
| G.M.A.C. Financiera de Colombia S.A. Compania de Financiamiento Comercial | Colombia | |||
| Gamma Auto Receivables LLC | Delaware | |||
| General Motors Acceptance Corporation (N.Z.) Limited | New Zealand | |||
| General Motors Acceptance Corporation de Portugal, Instituicao Financiera de Credito, SA | Portugal | |||
| General Motors Acceptance Corporation del Peru S.A. | Peru | |||
| General Motors Acceptance Corporation Hungary Commercial Limited Liability Company | Hungary | |||
| General Motors Acceptance Corporation Italia S.p.A. | Italy | |||
| General Motors Acceptance Corporation Nederland N.V. | Netherlands | |||
| General Motors Acceptance Corporation of Canada, Limited | Canada | |||
| General Motors Acceptance Corporation Suisse S.A. | Switzerland | |||
| General Motors Acceptance Corporation, S.A. de C.V. | Mexico | |||
| GM Credit AB | Sweden | |||
| GMAC (Thailand) Ltd. | Thailand | |||
| GMAC — Prestadora de Serviços de Mão-de-Obra Ltda. | Brazil | |||
| GMAC Arrendamiento S.A. de C.V. | Mexico | |||
| GMAC Australia LLC | Delaware | |||
| GMAC Automotriz Limitado | Chile | |||
| GMAC Bank | Utah | |||
| GMAC Bank Polska Spolka Akcyjna | Poland | |||
| GMAC Banque | France | |||
| GMAC Colombia S.A. LLC | Delaware | |||
| GMAC Comercial Automotriz Chile S.A. | Chile | |||
| GMAC Comercial Finance (Holdings) Limited | England | |||
| GMAC Commercial Finance LLC | Delaware | |||
| GMAC Commercial LLC | Delaware | |||
| GMAC Compania Financiera S.A. | Argentina | |||
| GMAC Continental LLC | Delaware | |||
| Masterlease Limited | England | |||
| GMAC d.o.o. (domiciled in Croatia) | Croatia | |||
| GMAC del Ecuador S.A. | Ecuador | |||
| GMAC Financial Services India Limited | India | |||
Exhibit 21
GMAC LLC
| State or sovereign power of | ||||
| Name of subsidiary | incorporation | |||
| GMAC Holdings (U.K.) Limited | England | |||
| General Motors Acceptance Corporation (U.K.) plc | England | |||
| GMAC Hungary Financial Services Private Limited Company | Hungary | |||
| GMAC Insurance Holdings, Inc. | Delaware | |||
| GMAC RE Corp. | Delaware | |||
| GMAC Securities Corporation | Delaware | |||
| MEEMIC Insurance Services Corporation | Delaware | |||
| Motors Insurance Corporation | Delaware | |||
| MEEMIC Insurance Company | Michigan | |||
| MIC General Insurance Corporation | Michigan | |||
| MIC Property and Casualty Insurance Corporation | Michigan | |||
| Universal Warranty Corporation | Michigan | |||
| GMAC International Finance B.V. | Netherlands | |||
| GMAC International Holdings Coöperatief U.A. | Netherlands | |||
| GMAC International LLC | Delaware | |||
| General Motors Acceptance Corporation Italia S.p.A. | Italy | |||
| GMAC MEXICANA, S.A. de C.V. Sociedad Financiera de Objeto Limitado Filial | Mexico | |||
| GMAC Latin America Holdings LLC | Delaware | |||
| GMAC Lease B.V. (aka Masterlease Europe) | Netherlands | |||
| GMAC Leasing GmbH (Austrian entity) | Austria | |||
| GMAC Leasing of DE LLC | Delaware | |||
| GMAC MEXICANA, S.A. de C.V. Sociedad Financiera de Objeto Limitado Filial | Mexico | |||
| GMAC Mortgage Group LLC | Delaware | |||
| GMAC Mortgage Holdings LLC | Delaware | |||
| Residential Capital, LLC | Delaware | |||
| GMAC Residential Holding Company, LLC | Delaware | |||
| GHS Global Relocation U.K. Limited | United Kingdom | |||
| GMAC Home Services, LLC | Delaware | |||
| GMAC Mortgage, LLC | Delaware | |||
| GMACB Service Company,LLC | Delaware | |||
| GMACRH Settlement Services, LLC | Delaware | |||
| GMAC-RFC Holding Company, LLC | Delaware | |||
| Residential Funding Company, LLC | Delaware | |||
| GMAC Residential Funding of Canada Limited | Canada | |||
| GMAC-RFC Auritec, S.A. | Mexico | |||
| GMAC-RFC Australia Pty Limited | Australia | |||
| GMAC-RFC Europe Limited | England | |||
| GMAC-RFC Holdings Limited | England | |||
| Homecomings Financial, LLC | Delaware | |||
| Residential Funding Securities, LLC | Delaware | |||
| GMAC North America LLC | Delaware | |||
| GMAC South America LLC | Delaware | |||
| GMAC Sverige AB | Sweden | |||
| GMAC Taiwan LLC | Delaware | |||
| GMAC, a.s. | Czech Republic | |||
Exhibit 21
GMAC LLC
| State or sovereign power of | ||||
| Name of subsidiary | incorporation | |||
| GMAC, Australia (Finance) Limited | Australia | |||
| GMACI Holdings LLC | Delaware | |||
| Master Lease Austria GmbH | Austria | |||
| Masterlease Limited | England | |||
| Pardo Rabello Inversiones S.A. | Argentina | |||
| SA Holding One LLC | Delaware | |||
| SA Holding Two LLC | Delaware | |||
| Semperian LLC | Delaware | |||
| Servicios GMAC S.A. de C.V. | Mexico | |||
| Servicios, Representación y Asesoramiento de Personal Persoserv S.A. | Ecuador | |||
| Wholesale Auto Receivables LLC | Delaware | |||