Exhibit 21
GEORGIA-PACIFIC CORPORATION SUBSIDIARIES
as of February 6, 2003
The following table lists each subsidiary of Georgia-Pacific Corporation indented under the name of its immediate parent, the percentage of each subsidiary’s voting securities beneficially owned by its immediate parent and the jurisdiction under the laws of which each subsidiary was organized:
Name
| | % of Voting Securities
| | | Jurisdiction
|
Georgia-Pacific Corporation | | — | | | Georgia |
A) 2614 E. Henry Avenue LLC | | 100 | | | Delaware |
B) Arbor Property and Casualty Limited | | 100 | | | Bermuda |
C) Arkansas Louisiana & Mississippi Railroad Company | | 100 | | | Delaware |
D) Ashley, Drew & Northern Railway Company | | 100 | | | Arkansas |
E) Blue Rapids Railway Company | | 100 | | | Kansas |
F) Brown Board Holding, Inc. | | 100 | | | Delaware |
G) Brunswick Pulp & Paper Company | | 100 | | | Delaware |
1) Brunswick Building Products, Inc. | | 100 | | | Georgia |
2) Brunswick P&P, Inc. | | 100 | | | Georgia |
H) Brunswick Pulp Land Company, Inc. | | 100 | | | Delaware |
I) CP&P, Inc. | | 100 | | | Georgia |
J) Containerboard, LLC | | 100 | | | Georgia |
K) CeCorr, Inc. | | 100 | | | Indiana |
L) Color-Box, LLC | | 100 | | | Georgia |
M) Fordyce and Princeton R. R. Co. | | 100 | | | Arkansas |
N) ForestExpress, LLC | | 28.1159 | 1 | | Delaware |
O) Fort James Corporation | | 100 | | | Virginia |
1) Fort James International Holdings, Ltd. | | 88.8 | 2 | | Virginia |
a) Brusara Participacoes Ltda. | | 99.99 | 3 | | Brazil |
b) China Tissue Co. Ltd. | | 50 | | | British Virgin Islands |
i) Shanghai Cimic Fort James Tissue Co. Limited | | 98.2 | 4 | | People’s Republic of China |
c) Crown Zellerbach AG Zug | | 95 | | | Switzerland |
d) Crown Zellerbach Interamerica, Inc. | | 100 | | | Panama |
e) Fort James Healthcare Management Corporation | | 100 | | | Delaware |
f) Georgia-Pacific Canada Consumer Products, Inc. | | 100 | | | Canada |
i) Canada Cup (1994) Inc. | | 100 | | | Canada |
ii) Dixie Canada Corp. | | 100 | | | Canada |
g) Georgia-Pacific Investment S.a.r.l. | | 100 | | | US/Luxembourg |
i) Georgia-Pacific S.a.r.l. | | 100 | | | Luxembourg |
I) Georgia-Pacific (Bermuda) Finance Limited | | 100 | | | Bermuda |
II) Georgia-Pacific Luxembourg S.a.r.l. | | 100 | | | Luxembourg |
1 Georgia-Pacific Corporation, International Paper Company and Weyerhaeuser Company each own a 28.1159% interest. Mead Corporation, Boise Cascade and Willamette each own a 4.2174% interest. Morgan Stanley owns a 3% interest.
2 Fort James Corporation owns 88.8% of Fort James International Holdings, Ltd. And Fort James Operating Company owns 11.2%.
3 Fort James International Holdings, Ltd. owns 99.99% of Brusara Participacoes Ltda and Fort James Corporation owns .001%.
4 China Tissue Co., Ltd. owns 98.2% of Shanghai CIMIC Fort James Tissue Co., Limited and Shanghai Min. Ying Industrial Co., owns 1.8%
Name
| | % of Voting Securities
| | | Jurisdiction
|
1) Georgia-Pacific B.V. | | 100 | | | The Netherlands |
I) Georgia-Pacific S.P.R.L. | | 100 | | | Belgium |
II) Georgia-Pacific France s.c.a. | | 97.7 | 5 | | France |
A) Georgia-Pacific Belux S.P.R.L. | | 100 | | | Belgium |
B) Georgia-Pacific Brionne S.A.S. | | 99.99 | 6 | | France |
C) Laboratoires Polive S.N.C. | | 50 | | | France |
D) Sodipan S.C.A. | | 100 | | | France |
a) Sodipan Transformation S.A.R.L. | | 100 | | | France |
E) Sodipan S.N.C. | | 100 | | | France |
F) Vania Expansion S.N.C. | | 50 | | | France |
a) Etablissements Ruby S.A. | | 90 | | | France |
III) Georgia-Pacific GB Limited | | 58.7 | 7 | | United Kingdom |
A) British Tissues Limited | | 100 | | | England |
B) Fort Sterling Limited | | 100 | | | England |
a) Stuart Edgar | | 100 | | | England |
C) Georgia-Pacific Group Services Limited | | 100 | | | United Kingdom |
D) Troy Fibers Limited | | 100 | | | United Kingdom |
IV) Georgia-Pacific Nederland B.V. | | 100 | | | The Netherlands |
A) Georgia-Pacific Belgium B.V.B.A. | | 100 | | | Belgium |
B) Georgia-Pacific Deutschland GmbH | | 100 | | | Germany |
V) Ipek Kagit A.S. | | 50 | | | Turkey |
VI) Georgia-Pacific S.P.R.L. S. Com. p.A. | | 100 | | | Spain |
A. Georgia-Pacific Iberia Holdings S.L. | | 100 | | | Spain |
a) Georgia-Pacific Hellas S.A. | | 100 | | | Greece |
b) Georgia-Pacific Italia S.r.L. | | 100 | | | Italy |
VII) Georgia-Pacific Europe Limited | | 100 | | | United Kingdom |
VIII)Harmon International Limited | | 100 | | | United Kingdom |
IX) Georgia-Pacific Ireland Limited | | 100 | | | Ireland |
A) Handi-Pak Distributors Limited | | 100 | | | Ireland |
X) Georgia-Pacific Finland OY | | 100 | | | Finland |
A) Georgia-Pacific Scandinavia AB | | 100 | | | Sweden |
B) Georgia-Pacific Scandinavia A/S | | 100 | | | Denmark |
C) Georgia-Pacific Scandinavia AS | | 100 | | | Norway |
D) Ikaalisten Teollisuuspal-Velu oy | | 100 | | | Finland |
E) Ivandon Holding Oy | | 100 | | | Finland |
F) Nokian Palkallispal-Velutoy | | 100 | | | Finland |
G) Zao Georgia-Pacific (Russia) | | 100 | | | Russia |
XI) Georgia-Pacific France S.A.S. | | 100 | | | France |
2) Georgia-Pacific Services S.N.C. | | 99.9 | 8 | | Belgium |
5 Georgia-Pacific B.V. owns 97.7% of Georgia-Pacific France s.c.a. and Georgia-Pacific S.P.R.L. owns 2.3%.
6 Georgia-Pacific France s.c.a owns 99.99% of Georgia-Pacific Brionne SAS and Georgia-Pacific S.P.R.L. owns .01%.
7 Georgia-Pacific B.V. owns 58.7% of Georgia-Pacific GB Limited and Georgia-Pacific France s.c.a. owns 41.3%.
8 Georgia-Pacific B.V. owns 99.9% of Georgia-Pacific Services S.N.C. and Georgia-Pacific S.P.R.L. owns 1%.
Name
| | % of Voting Securities
| | | Jurisdiction
|
ii) Georgia-Pacific Finance, S.a.r.l. | | 100 | | | Luxembourg |
I) Georgia-Pacific Britain Limited | | 100 | | | Bermuda |
h) Jarapar Participacoes Ltda. | | 99.99 | 9 | | Brazil |
i) St. Francis Insurance Co. Ltd. | | 100 | | | Bermuda |
3) Fort James Maine, Inc | | 100 | | | Maine |
4) Fort James Operating Company | | 100 | | | Virginia |
a) Ecosource Corp. | | 100 | | | Delaware |
b) Fort James Camas L.L.C. | | 100 | | | Washington |
c) Fort James Fiber Canada Corporation | | 100 | | | Ontario |
d) Fort James Green Bay L.L.C. | | 100 | | | Wisconsin |
e) Fort James Northwest L.L.C. | | 100 | | | Oregon |
f) Harmon Associates Ltd. | | 100 | | | Ontario |
g) Harmon International Limited | | 100 | | | United Kingdom |
h) Prim Company L.L.C. | | 100 | | | Wisconsin |
i) West Mason, Inc. | | 100 | | | Delaware |
j) Swanson Wiper Corporation | | 100 | 10 | | Wisconsin |
5) Naheola Cogeneration Limited Partnership | | 99 | 11 | | Delaware |
P) G-P California Timber Holdco, Inc. | | 100 | | | Georgia |
Q) G-P Gypsum Corporation | | 100 | | | Delaware |
1) KMHC, Incorporated | | 100 | | | California |
a) Compania Occidental Mexicana, S.A. de C.V. | | 49 | | | Mexico |
R) G-P Paper Canada Corp. | | 100 | | | Yukon |
S) G-P Pulp, LLC | | 100 | | | Georgia |
T) G-P Receivables, Inc. | | 100 | | | Delaware |
U) G-P Wood & Fiber Supply, LLC | | 100 | | | Georgia |
V) Georgia-Pacific Childcare Center, LLC | | 100 | | | Georgia |
W) Georgia-Pacific Foreign Holdings, Inc. | | 100 | | | Delaware |
Z) Georgia-Pacific Holdings, Inc. | | 100 | | | Delaware |
AA) Georgia-Pacific Resins, Inc. | | 100 | | | Delaware |
1) G-P Maine, Inc. | | 100 | | | Delaware |
2) G-P Resins, LLC | | 100 | | | Georgia |
3) Resins Paper Company, Inc. | | 100 | | | Georgia |
AB) Georgia-Pacific West, Inc. | | 100 | | | Oregon |
1) Flakeboard, Inc. | | 100 | | | Oregon |
a) G-P Flakeboard Company | | 67 | 12 | | Ontario |
2) GPMF, Inc. | | 100 | | | Delaware |
3) G-P Canada Finance Company | | 100 | | | Nova Scotia |
4) G-P Latin America, Incorporated | | 100 | | | Barbados |
a) Inversiones (Chile) Georgia-Pacific Limitada | | 99.99 | 13 | | Barbados |
i) Georgia-Pacific Masisa Resinas Limitada | | 99.99 | 14 | | Barbados |
9 Fort James International Holdings, Ltd. owns 99.99% of Jarapar Participacoes Ltda. and Fort James Corporation owns .001%.
10 Fort James Operating Company owns 100% of the preferred stock of Swanson Wiper Corporation and 50% of the common stock.
11 Fort James Pennington, Inc. owns 99% of Naheola Cogeneration Limited Partnership and Naheola Cogeneration, Inc. owns 1%.
1267% of G-P Flakeboard Company is owned by Flakeboard, Inc. and 33% is owned by F.B.F. Corporation.
13 99.99% of Inversiones Georgia-Pacific (Chile) Limitada is owned by G-P Latin America, Incorporated and .01% is owned by Georgia-Pacific (Barbados) Limited.
14 99.99% of Georgia-Pacific Masisa Resinas Limitada is owned by Inversiones Georgia-Pacific (Chile) Limitada and .01% is owned by Georgia-Pacific (Barbados) Limited.
Name
| | % of Voting Securities
| | | Jurisdiction
|
5) Georgia-Pacific Asia, Inc. | | 100 | | | Delaware |
a) Georgia-Pacific-Asia (H. K.) Limited | | 100 | 15 | | Hong Kong |
6) Georgia-Pacific Building Materials Sales, Ltd. | | 100 | | | New Brunswick |
7) Georgia-Pacific Canada, Inc. | | 100 | | | Ontario |
a) Flakeboard Canada Incorporated | | 100 | | | Nova Scotia |
b) Georgia-Pacific (Barbados), Limited | | 100 | | | Barbados |
i) Resinas Concordia | | 50 | 16 | | Barbados |
1) G-P Masisa de Brazil | | 99.99 | 17 | | Barbados |
8) Georgia-Pacific de Mexico, S. de R. L. de C. V. | | 100 | 18 | | Mexico |
9) Georgia-Pacific Finance, LLC | | 100 | | | Delaware |
10) Georgia-Pacific Foreign Sales Corporation | | 100 | | | Barbados |
11) Georgia-Pacific Global Corporation | | 100 | | | Oregon |
a) GPSP, Inc. | | 100 | | | Delaware |
12) Georgia-Pacific U.K. Limited | | 100 | | | England |
13) Georgia Steamship Company, Inc. | | 100 | | | Delaware |
14) Georgia-Pacific GmbH | | 100 | 19 | | Switzerland |
15) St. Croix Pulpwood, Limited | | 100 | | | New Brunswick |
16) West Paper Company, Inc. | | 100 | | | Georgia |
17) West Paper, LLC | | 100 | | | Georgia |
AC) Georgia Temp, Inc. | | 100 | | | Delaware |
AD) Gloster Southern Railroad Company | | 100 | | | Delaware |
AE) Great Northern Nekoosa Corporation | | 100 | | | Maine |
1) Chattahoochee Industrial Railroad | | 100 | | | Georgia |
2) Envases Industriales de Costa Rica, S.A. | | 33.33 | 20 | | Costa Rica |
3) Fipasa-Fibras Panama, S.A. | | 50 | | | Panama |
4) Great Southern Paper Company | | 100 | | | Georgia |
5) Industria Panamena de Papel, S.A. | | 50 | | | Panama |
6) Leaf River Forest Products, Inc. | | 100 | | | Delaware |
a) LRC Timber, Inc. | | 100 | | | Delaware |
b) Leaf Building Products, Inc. | | 100 | | | Georgia |
c) Leaf River, LLC | | 100 | | | Georgia |
d) Old Augusta Railroad Company | | 100 | | | Mississippi |
7) Nekoosa Packaging Corporation | | 100 | | | Delaware |
a) G-P Total Packaging Solutions, Inc. | | 100 | | | Delaware |
8) Nekoosa Papers Inc. | | 100 | | | Wisconsin |
AF) Headquarters Company, LLC | | 100 | | | Georgia |
AG) Millennium Packaging Solutions, LLC | | 50 | 21 | | Delaware |
AH) NATC California Holdings, LLC | | 100 | | | Delaware |
15 90% of Georgia-Pacific Asia (H.K.) Limited is owned by Georgia-Pacific Asia, Inc. and 10% is owned by Georgia-Pacific Corporation.
16 50% of Resinas Concordia is owned by Georgia-Pacific (Barbados) Limited and 50% is owned by Georgia-Pacific West, Inc.
17 99.99% of G-P Masisa de Brazil is owned by Resinas Concordia and .01% is owned by Georgia-Pacific Resinas Limitada.
18 Georgia-Pacific de Mexico, S. de R.L. de C.V. is owned by both Georgia-Pacific West, Inc. and Georgia-Pacific Investment Company.
19 90% of Georgia-Pacific GmbH is owned by Georgia-Pacific West, Inc. and 10% is owned by Georgia-Pacific Corporation.
20 33.33% of Envases Industriales de Costa Rica, S.A. is owned by Great Northern Nekoosa Corporation and 66.67% is owned by Del Monte Fresh Produce International, Inc.
21 50% of Millennium Packaging Solutions, LLC is owned by Georgia-Pacific Corporation and 50% is owned by Nekoosa Packaging Corporation.
Name
| | % of Voting Securities
| | | Jurisdiction
|
i) NATC California, LLC | | 100 | | | Delaware |
AI) Pacific Paper, LLC | | 100 | | | Georgia |
AJ) Phoenix Athletic Club, Inc. | | 100 | | | Georgia |
AK) Southwest Millwork and Specialties, Inc. | | 100 | | | Delaware |
1) Maderas Howrey S. A. de C. V. | | 100 | 22 | | Mexico |
AL) Tomahawk Land Company | | 100 | | | Delaware |
AM) UWW Holdings, Inc. | | 100 | | | Delaware |
AN) West Georgia Manufacturing Company | | 100 | | | Georgia |
AO) XRS, Inc. | | 100 | | | Delaware |
22 9.6% of Maderas Howrey S.A. de C.V. is issued to Southwest Millwork and Specialties, Inc. and the remaining .4% is issued to Georgia-Pacific Shared Services Corp., Georgia-Pacific Holdings, Inc, Georgia-Pacific Foreign Holdings, Inc. and Georgia-Pacific West, Inc. in equal parts. 100% of Series B stock and 100% of Series C stock are issued to Southwest Millwork and Specialties, Inc.