Sotheby's (BID) 10-K2009 FY Annual report

Filed: 1 Mar 10, 12:00am

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New words: Aby, accomplished, acknowledge, add, affirmative, alter, answer, ASC, authoritative, awaiting, bidder, breach, buildout, caution, clarified, climate, Codification, CodificationTM, codified, COLI, concept, consumer, contrast, counterparty, cycle, cyclical, denying, Departure, diligence, dissolution, Doha, drastically, duty, employ, entirety, evenly, evidenced, evidencing, felt, footage, Forever, forfeitable, fronting, inclusion, incorrectly, Indemnity, injunctive, input, insufficiently, inThe, introduce, invoice, irrevocable, issuable, iv, ix, Journal, leave, led, literature, Magistrate, mandated, marked, mindful, Mitchell, mitigated, modification, motivation, multiple, negative, negatively, nonforfeitable, Oberon, occasion, occupied, occupy, overdue, Page, perfunctory, predetermined, prepay, prescribed, profession, pronouncement, proportionate, proprietary, PSU, reengineer, relinquish, Rembrandt, remittance, reoffer, rescission, residential, retrospective, retrospectively, Rosen, Screen, securitization, serve, showing, signatory, St, stability, stabilization, stabilized, steady, Sterling, stipulating, STOCKHOLDER, substantive, succeed, supply, Theta, thought, thousand, tolling, Topic, transparency, true, undelivered, undrawn, unprecedented, unrecoverable, unsold, variance, vi, vii, viii, virtually, Wall, witnessed, Zuckerman

Removed: acquiring, administration, aggregated, aggregation, anticompetitive, APIC, applying, approval, arranged, auctioned, authenticity, bearing, behavior, borrow, Bureau, calculating, Canadian, cancel, centrally, Chinese, choose, collectibility, combined, comprise, conform, consecutive, consummate, context, contingency, country, Creation, defer, deferral, deposit, deposited, discontinued, distributing, dividing, earlier, enabled, evolution, extinguished, FIN, finalized, freely, German, Germany, Maar, Maastricht, managed, modified, newly, noted, notify, offsetting, originally, Overview, pool, postretirement, practice, preference, Prohibition, pursuing, realigned, recapitalization, recently, recognize, reimburse, reimbursed, reimbursement, remained, repayment, requiring, revised, selected, sensitive, shortly, shown, simplified, Singapore, slight, son, staffing, strong, tradable, underway, unique, unrecorded, utilization, VIE, wholly, wide

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EXHIBIT 21

SUBSIDIARIES OF SOTHEBY’S

As of December 31, 2009, the significant subsidiaries of Sotheby’s, which are wholly owned except where indicated, are as follows:

Entity Name		Jurisdiction of Incorporation
1334 York, LLC		Delaware
Fine Art Insurance Ltd.		Bermuda
Oatshare Ltd.		United Kingdom
Sotheby's		United Kingdom
Sotheby's A.G.		Switzerland
Sotheby's Amsterdam BV		Netherlands
Sotheby's Asia Cooperatief		Netherlands
Sotheby's Asia Ltd.		Bermuda
Sotheby's Asia, Inc.		Michigan
Sotheby's Financial Services, Inc.		Nevada
Sotheby's Fine Art Holdings, Inc.		Delaware
Sotheby's France S.A.S		France
Sotheby's Global Trading, GmbH		Switzerland
Sotheby's Hong Kong, Ltd.		Hong Kong
Sotheby's Italia S.r.L.		Italy
Sotheby's Nederland B.V.		Netherlands
Sotheby's, Inc.		Delaware
SPTC Delaware LLC		Delaware
SPTC, Inc.		Nevada

Other than the subsidiaries listed above, the Registrant has 22 directly and indirectly controlled domestic subsidiaries and 29 directly and indirectly controlled foreign subsidiaries.

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