Exhibit 8.1
Exhibit 8.1
BHP Billiton Limited Companies
BHP Billiton Limited
BHP Asia Pacific Nickel Pty Ltd
PT Gag Nikel
BHP Billiton China Limited
County Shipping Company Limited
Bulkers Limited
BHP Billiton Diamonds Australia Pty Ltd
BHP Billiton Employee Plan Pty Ltd
BHP Billiton Executive Services Company Pty Ltd
BHP Billiton Finance (USA) Limited
BHP Billiton Finance Limited
BHP Finance (USA) Inc (In Liquidation)
BHP Finance Investments (I) Pty Ltd (In Liquidation)
BHP Billiton Innovation Pty Ltd
BHP Billiton Investment Holdings Limited
BHP Billiton Petroleum Limited
BHP Minerals Europe Limited
BHP Venezuela DRI Limited
BHP Billiton Iron Ore Pty Limited
BHP Billiton Japan Pty Ltd (In Liquidation)
BHP Billiton Marine & General Insurances Pty Ltd
Transition Benefits Fund Pty Ltd (In Liquidation)
BHP Billiton Named Corporation
BHP Billiton Petroleum International Pty Ltd
BHP Billiton (Trinidad) Holdings Limited
BHP Billiton Limited Companies
BHP Billiton (Trinidad-3A) Limited
BHP Billiton Petroleum (Australia) Pty Ltd
BHP Billiton Petroleum (Bass Strait) Pty Ltd
BHP Billiton Petroleum (International Exploration) Pty Ltd
BHP Billiton Petroleum (North West Shelf) Pty Ltd
BHP Billiton Minerals Pty Ltd
BHP Iron Ore (Jimblebar) Pty Ltd
BHP Iron Pty Limited
Dampier Coal (Queensland) Pty Limited
BHP Mitsui Coal Pty Limited
Pilbara Gas Pty Limited
BHP Coal Pty Limited
Hay Point Services Pty Limited
Broadmeadow Mines Services Pty Limited
BHP Petroleum (Ashmore Operations) Pty Ltd
BHP Petroleum (Tankers) Limited
BHP Petroleum (Tankers) Limited—Australian Branch
BHP Billiton Petroleum (Pipelines Investments) Pty Ltd
BHP Billiton Petroleum (Victoria) Pty Ltd
BHP Billiton Petroleum Pty Ltd
BHP Billiton Petroleum Trading and Marketing (Asia) Pte Limited
BHP Billiton Petroleum Trading and Marketing Pty Ltd
BHP Group Resources Pty Limited
BHP Petroleum (Argentina) SA
BHP Petroleum (Cambodia) Pty Ltd
BHP Billiton Limited Companies
BHP Petroleum (Pakistan) Pty Ltd
BHP Petroleum (U.K.) Limited
BHP Petroleum India Private Limited
BHP Billiton Petroleum Investments (Great Britain) Pty Ltd
BHP Billiton Petroleum Great Britain Limited
BHP Billiton Finance GB Limited
BHP Petroleum North Sea Limited
BHP Billiton PNG Services Limited
BHP Billiton Shared Business Services Pty Ltd
BHP Capital No. 20 Pty Ltd
BHP Coal Holdings Pty Ltd
Illawarra Coal Holdings Pty Ltd
Dendrobium Coal Pty Ltd
Endeavour Coal Pty Ltd
Illawarra Services Pty Ltd
BHP Development Finance Pty Ltd
BHP Financial Services (UK) Limited
Eloff Mining Company (Pty) Limited
BHP Holdings (USA) Inc.
BHP Adhill Inc.
BHP Holdings (International) Inc.
BHP (USA) Investments Inc.
BHP Billiton Boliviana de Petroleo Inc
BHP Minerals International Inc.
BHP Billition Brasil Ltda
BHP Billiton Limited Companies
BHP International Participacoes Ltda
BHP Minerals Exploration Inc.
Kendilo Coal Inc.
PT BHP Kendilo Coal Indonesia
BHP Operations Inc.
BHP Finance (Investments) USA Inc.
BHP Holdings (Operations) Inc.
BHP Billiton Petroleum (Americas) Inc
BHP Billiton Brasil Investimentos Ltda
BHP Billiton Petroleum (GOM) Inc
BHP Billiton Petroleum Trading and Marketing Inc
BHP Chile Inc.
BHP Hawaii Inc
P R I Eastern Limited
BHP Minerals Ghana Inc.
BHP Minerals International Exploration Inc.
BHP Empreendimentos Minerais Ltda
BHP Madagascar SARL
BHP Madencilik Limited Sirketi
Minera BHP Billiton, S.A. de C.V.
BHP Minerals Pacific Inc.
BHP Minerals Service Company
BHP Minerals Sulawesi Inc.
PT Gorontalo Minerals
BHP Navajo Coal Company
BHP Billiton Limited Companies
BHP Petroleum (Exploration) Inc
BHP Venezuela Inc
Chaco Valley Energy LLC
Hamilton Brothers Petroleum Corporation
Hamilton Brothers Corporation
Southeastern Petroleum Sales Corporation
Hamilton Brothers Exploration Company
The Norwegian Oil Corporation (DNO-U.S)
San Juan Coal Company
San Juan Transportation Company
BHP Transport and Logistics (USA) Inc.
Fathom Management Corporation
BHP Finance (International) Inc.
BHP Holdings International (Investments) Inc.
BHP Escondida Inc.
Minera Escondida Ltda
BHP International Finance Corp.
Marcona International, S.A.
BHP Minerals Asia Inc.
Hamilton Oil Company Inc.
BHP Petroleum (U.K.) Corporation
BHP Peru Holdings Inc.
BHP Canadian Diamonds Company
Dia Met Minerals (Africa) Limited
Global BHP Copper Ltd.
BHP Billiton Limited Companies
BHP Billiton Tintaya SA
BHP Minerals Holdings Pty Ltd
BHP Billiton CBM Investments Pty Ltd
BHP Billiton Diamonds Inc.
BHP Billiton (Trinidad—2AB) Limited
BHP Billiton (Trinidad—2C) Limited
BHP Billiton Diamonds (Belgium) N.V.
BHP Billiton Petroleum (Angola 21) Inc.
BHP Billiton Petroleum (Angola 22) Inc.
BHP Billiton World Exploration Inc
BHP Billiton Diamonds (Eurasia)
BHP Petroleum (Trinidad-East Coast) Inc.
BHP Petroleum (Otiti) Inc.
BHP Petroleum (Tolo) Inc.
Point Lake Marketing Inc.
BHP Billiton Direct Reduced Iron Pty Limited
BHP Billiton Nickel Nouvelle Caledonie SAS
BHP Khanij Anveshana Pvt Limited
BHP Minerals Asia Pacific Pty Ltd
BHP Minerals India Pvt Limited
PT Juloi Coal
PT Kalteng Coal
PT Lahai Coal
PT Maruwai Coal
PT Pari Coal
BHP Billiton Limited Companies
PT Ratah Coal
PT Sumber Barito Coal
UMAL Consolidated Pty Limited
BHP Minerals Norway Pty Ltd (In Liquidation)
Groote Eylandt Manganese Sales Pty Ltd (In Liquidation)
BHP Queensland Coal Limited—Australian Branch
BHP Queensland Coal Investments Pty Limited
BHP Refractories Pty Ltd
BHP Resources Inc.
BHP Holdings (Resources) Inc.
BHP Billiton Capital Inc.
BHP Billiton LNG International Inc.
BHP Billiton Petroleum (Deepwater) Inc
BHP Copper Inc.
IPS USA, Inc.
San Manuel Arizona Railroad Company
BHP Mineral Resources Inc.
Broken Hill Proprietary (USA) Inc.
BHP Billiton Marketing Inc.
BHP Titanium Minerals Pty Ltd
Nanegai Holdings Pty Ltd (In Liquidation)
BHPB Freight Pty Ltd
BHP Transport and Logistics (Malaysia) Sdn Bhd (In Liquidation)
BHP Transport and Logistics (S.E. Asia) Pte Limited (In Liquidation)
Keithen Limited (In Liquidation)
¦
BHP Billiton Limited Companies
Pacific Liner Services Pty Ltd
Tavela Pty Ltd (In Liquidation)
The Broken Hill Proprietary Company Pty Ltd
Beswick Pty Ltd
BHP Billiton Group Operations Pty Ltd
BHP Billiton Marketing Investments ApS
Billiton Marketing Holding B.V.
BHP Billiton International Trading (Shanghai) Co., Ltd.
BHP Billiton Japan Limited
BHP Billiton Korea Co., Ltd.
BHP Billiton Marketing AG
BHP Billiton Marketing Asia Pte Ltd.
BHP Billiton Marketing B.V.
BHP Billiton Marketing Services India Pvt Ltd.
BHP Billiton Metall GmbH
BHP Billiton Raw Materials B.V.
Billiton Investment 12 B.V.
Samancor AG
Samfrance Investments Ltd
Billiton Marketing France SARL
Billiton Marketing SAR (Hong Kong) Ltd
Billiton Taiwan Limited
BM Alliance Marketing Pte Ltd
BMA Japan KK
BHP Nominees Investments No 3 Pty Ltd (In Liquidation)
BHP Billiton Limited Companies
BHP Nominees Investments No. 1 Pty Ltd (In Liquidation)
BHP Nominees Investments No. 2 Pty Ltd (In Liquidation)
BHP Venture Investments Pty Ltd
BHP Investments (Europe) Limited (In Liquidation)
PT BHP Billiton Indonesia
The World Marine & General Insurance Plc
NHP Billiton Plc Companies
BHP Billiton Plc
BHP Billiton Group Limited
BHP Billiton (UK) Limited
BHP Billiton Aluminium Limited
BHP Billiton Escom Diamonds Limited
BHP Billiton International Development Limited
BHP Billiton International Services Limited
Billiton Executive Pension Scheme Trustee Limited
BHP Billiton South African Finance
Billiton International Nickel Limited
Billiton Marketing and Trading (UK) Limited (In liquidation)
Elyplac Limited
Uniholdings Limited (In liquidation)
Sunrise Diamonds Limited
BHP Billiton UK Holdings Limited
BHP Billiton Holdings Limited
BHP Billiton (RA) Limited
BHP Billiton Company B.V.
BHP Billiton Finance (USA) B.V.
BHP Billiton Finance B.V.
1338768 Ontario Inc.
1342077 Ontario Inc.
BHP Billiton Holdings B.V.
Billiton Investment 2 B.V.
BHP Billiton Victoria Limited
BHP Billiton SA Investments Limited
BHP Billiton SA Holdings Limited
African Metals Limited
Samancor Limited
Advalloy (Proprietary) Limited
Auvernier Limited
Batlhako Ferrochrome (Proprietary) Limited
Batlhako Mining Limited
Bophuthatswana Chrome Company (Proprietary) Limited
Braklands Properties (Proprietary) Limited
Chemfos Limited
Crometals (Proprietary) Limited
Danjan (Proprietary) Limited
Electrolytic Metal Corporation (Proprietary) Limited
Executive Jet (Proprietary) Limited
Executive Wings (Proprietary) Limited
F A H Information Services (Proprietary) Limited
Henry Gould (Proprietary) Limited
Manganese Metal Company (Proprietary) Limited
Tonmet AG
Manganore Iron Mining Limited
Marico Chrome Corporation (Proprietary) Limited
Middelburg Steel and Alloys (Proprietary) Limited
Middelburg Technochrome (Proprietary) Limited
Middelplaats Manganese Limited
NST Ferrochrome (Proprietary) Limited
Poschrome (Proprietary) Limited
Samancor Management Services (Pty.) Ltd.
SMM Holdings Limited
South African Manganese (Proprietary) Limited
Terra Nominees (Proprietary) Limited
Waterkloof Chrome Mines (Proprietary) Limited
NHP Billiton Plc Companies
BHP Billiton Aluminium Projects (Pty) Ltd
BHP Billiton Raw Materials Limited
BHP Billiton SA Limited
Billiton Aluminium SA (Proprietary) Limited
Billiton Coal SA Limited
Emaswati Holding Company (Pty) Limited (In liquidation)
Emaswati Holding Company (Pty) Limited (In liquidation)
Matola Exporters Committee (Pty) Limited
Gengro Limited
Africair (Zimbabwe) Limited
Astra Explorations & Mining Company (Proprietary) Limited
BHP Billiton Aviation (Pty) Ltd
BHP Billiton Properties (Proprietary) Limited
Birdswood Estates (Proprietary) Limited
Consolidated Nominees (Proprietary) Limited
Donkerpoort Iron Limited
Esidulini (Proprietary) Limited
Soul of Africa Game Lodges (Proprietary) Limited
Fedswa Prospekteerders (Eiendoms) Beperk
Kenilworth Estates (PVT) Limited
Marble Lime & Associated Industries (Pvt) Limited
Plettenberg Bay Estates Limited
Richigata (Eiendoms) Beperk
Romsley Estates (Pvt) Limited
T-Project Holdings (Proprietary) Limited
Tarrus (Proprietary) Limited
Transkei Granite Holdings (Proprietary) Limited
Transkei Pioneer Mining Company (Proprietary) Limited
Union Corporation Prospecting Zimbabwe (Private) Limited
Union Corporation Zimbabwe (Private) Limited
Donnington Mining Company (PVT) Limited
Zimbabwe Strathmore Explorations Limited
Zimbabwe Strathmore Investments Limited
Hillside Aluminium Limited
Lime Technologies (Pty) Limited
Ingwe Collieries Limited
Baniettor Mining Limited
Colliery Officials Training Centre (Proprietary) Limited
D&H Coal (Proprietary) Limited
Savage & Lovemore Mining (Proprietary) Limited
Douglas Colliery Limited
Douglas Colliery Services Limited
Duvha Opencast Services (Proprietary) Limited
Ermelo Mines Services (Proprietary) Limited
Federale Prospekteerders (Eiendoms) Beperk
Free State Farmers Mutual Exploration and Mining Corporation (Pty) Limited
Ingwe Housing Association
Ingwe Surface Holdings Limited
Kangwane Anthracite (Proprietary) Limited
Lehlaka Property Development (Pty) Ltd
Manhattan Syndicate Limited
McAlpine S.A. Limited
Middelburg Mine Services (Proprietary) Limited
Moretele Coal Company (Proprietary) Limited
Pienaarsrivier Mynboumaatskappy Beperk
Rietspruit Mine Services (Pty) Limited
Roedtan Mining Company Limited
NHP Billiton Plc Companies
Settlers Mynboumaatskappy Beperk
Transvaal and Delgoa Bay Investment Company Limited
Kganya Gen (Proprietary) Limited
Main Street 58 (Proprietary) Limited
Pering Mine Services Holdings (Proprietary) Limited
Pering Mine (Proprietary) Limited
BHP Billiton South Africa (Jersey) Limited
Billiton Brasil Holdings B.V.
BHP Billiton Brazilian Aluminium
Billiton Aluminium Holdings B.V.
BHP Billiton Metais SA
Araguaia Participacacoes
Billiton Coal Australia Holdings B.V.
Billiton Coal Australia Pty Limited
Coal Mines Australia Limited
Hunter Valley Energy Coal Limited
Coal Operations Australia Pty Limited
Mt Arthur Coal Pty Limited
BCC Nominees Pty Ltd (In liquidation)
Ravensworth Coal Terminal Pty Limited
The Wallarah Coal Company Pty Limited
Wyong Coal Pty Limited
Wyong Coal Sales Pty Limited
Billiton Development B.V.
Assurantiekantoor Interore B.V.
BHP Billiton Ghana B.V.
Billiton Argentina B.V.
Billiton Chile B.V.
Billiton China Holdings B.V.
Billiton China Projects B.V. (In liquidation
Billiton Development (Zambia) Limited
Billiton Development Far East B.V.
Billiton E & D 13 B.V. (In liquidation)
Billiton E & D 14 B.V.
Billiton E & D 3 B.V.
Billiton Exploration and Mining Indonesia B.V.
PT Billiton Indonesia
Billiton Exploration and Mining Peru B.V.
Compania Minera Urumalqui S.A.
Billiton Exploration Australia Pty Limited
Billiton Guinea B.V.
Billiton Indonesia Holdings B.V.
Billiton Ireland Resources B.V. (In liquidation)
Billiton Tanzania Limited
Compania Minera Los Naranjos S.A.
Compania Minera Rio Quieto B.V.
Gatro Canada B.V.
Gatro South America Holdings Limited
Juloi Holdings Limited
Maruwai Holdings Limited
Billiton Investment 1 B.V.
Billiton Investment 14 B.V.
Billiton Investment 7 B.V.
Billiton Australia Finance Pty Ltd
Billiton Investment 9 B.V.
Sociedad Minera La Granja S.A.
Billiton Manganese Holdings B.V.
NHP Billiton Plc Companies
Billiton Manganese Australia Pty Ltd
Groote Eylandt Mining Company Pty Ltd
Tasmanian Electro Metallurgical Company Pty Ltd
Nippon Manganese Sales Pty Ltd
Billiton Nickel Holdings B.V.
QNI Pty Limited
BHP Billiton SSM Development Pty Ltd
BHP Billiton SSM Technology Pty Limited
Billiton Australia Services Pty Limited (In liquidation)
Cerro Matoso Holdings (BVI) Limited
QNI Employee Share Plan Pty Ltd (In liquidation)
QNI International Pty Ltd
QNI (Nouvelle-Caledonie) SA
Noumea Enterprises S.A.
QNI Philippines Inc
QNI Metals Pty Ltd
QNI Nickel (WA) Pty Limited
Billiton Nickel (Ravensthorpe) Pty Limited
Ravensthorpe Nickel Operations Pty Limited
QNI Resources Pty Ltd
QNI Superannuation Nominees Pty Ltd
Queensland Nickel Joint Venture
Queensland Nickel Pty Ltd
Queensland Nickel Sales Pty Ltd
QNI South America Pty Ltd (In liquidation)
QNI Western Australia Pty Limited
Gard Holdings Limited
Gard Australia Pty Ltd
Minsaco Investments Pty Ltd
Honeybourne Investments Pty Ltd
Billiton Suriname Holdings B.V.
N.V. BHP Billiton Maatschappij Suriname
BHP Billiton International Metals B.V.
BHP Billiton Jersey Limited
Alliance Copper Limited
BHP Billiton (BVI) Limited
Cerro Matoso SA
BHP Billiton Group (BVI) Limited
BHP Billiton International (BVI) Limited (In liquidation)
BHP Billiton Overseas Holdings Limited (In liquidation)
BHP Billiton Services Jersey Limited
Billiton (BSI) Limited
Billiton ESOP Trustee Limited
Chrystal Services Limited
Conicol BVI Limited
Gatro Canada Holdings NV—In liquidation
San Felipe Mining Limited
Sociedade Geral de Mineracao de Mozambique S.A.R.L.
Stein Insurance (Jersey) Company Limited
Stein Insurance Company Limited
Sweet River Investments, Ltd
BHP Billiton Marketing Investments Limited
BHP Billiton South Africa Holdings B.V.
Mine and Smelter Investments (Proprietary) Limited
Richbay Mine Holdings (Proprietary) Limited
Tisand (Pty) Limited
Riversdale Anthracite Colliery (Pty) Ltd
NHP Billiton Plc Companies
Tojan Holding Co (Pty) Ltd
Zululand Titanium (Pty) Ltd
Richbay Smelter Holdings (Proprietary) Limited
Richards Bay Iron & Titanium (Pty) Limited
Billiton Australia Holdings B.V.
Billiton Aluminium Australia Pty Ltd
Billiton Aluminium (Worsley) Pty Ltd
Billiton Australia Investment 3 Pty Ltd
Billiton Aluminium (RAA) Pty Ltd
Boddington Housing Pty Limited
Worsley Alumina Pty Limited
Billiton Chile SA—In liquidation
Billiton Intellectual Property B.V.
Billiton Investment 13 B.V.
Billiton Marketing Investments B.V.
Billiton Investment 15 B.V.
Rio Algom Mining LLC
Billiton Investment 3 B.V.
Billiton Investment 8 B.V.
Billiton Metals Canada Inc.
Billiton Copper Holdings Inc.
Rio Algom Limited
Atlas Steels Company Limited
Compania Minera Riochilex S.A.
Pidgeon Molybdenum Mines Limited
RAL Cayman Inc.
RAL (Barbados) Inc.
Riocerro Inc
Riochile Inc
Compania Minera Cerro Colorado Limitada
RAL Insurance Company Limited
Rio Algom Exploration (Chile) Limitada
Rio Algom Exploration Inc.
Sage Creek Coal Limited
Rio Algom Investments (Chile) Inc
Rio Algom Ireland Limited
Rio Algom Namibia (Proprietary) Limited
Riomexicanex, S.A. de C.V.
Billiton Resources Canada Inc.
Billiton Metals Holdings B.V.
Billiton (RA) B.V.
Billiton Investments Ireland Limited
NAMD Inc. (In liquidation)
Venezuela Aluminium Holding B.V.
Aluminium Consortium Venezuela B.V.
MSI Investments (BVI) Limited
BHP Billiton UK Investments Limited
