<Page>
Exhibit 8.1
<Table>
<Caption>
CompanyLegalName COUNTRYNAM
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ABB Electrical Service Company Spa, Hydra ALGERIA
SARPI - Societe Algerienne pour la realisation de projets industriels, Alger ALGERIA
SpA ABB Lummus Global Algeria, Hydra ALGERIA
ABB Electrica SGPS, Lda., Luanda ANGOLA
EAM - Empresa Angolana de Metalomecanica SARL, Luanda ANGOLA
ABB Elster S.A., Buenos Aires ARGENTINA
ABB Medidores S.A., Buenos Aires ARGENTINA
ABB Vetco Gray Argentina S.A., Pcia. de Buenos Aires ARGENTINA
Asea Brown Boveri S.A., Buenos Aires ARGENTINA
Galileo La Rioja S.A., La Rioja ARGENTINA
Modulec S.A., San Luis ARGENTINA
ABB Import & Export Services Ltd. AVV, Oranjestad/Aruba (NA) ARUBA (NL)
ABB Administrative Services Pty. Ltd., Regents Park, NSW AUSTRALIA
ABB Australia Pty Limited, Sydney AUSTRALIA
ABB Elsag Bailey Pty Ltd., Regents Park AUSTRALIA
ABB EPT Management Ltd., Sydney, NSW AUSTRALIA
ABB EPT Pty Ltd., Sydney, NSW AUSTRALIA
ABB Euro Pacific Technologies Pty Ltd., Sydney, NSW AUSTRALIA
ABB Financial Services Australia Ltd., Sydney AUSTRALIA
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ABB Fischer & Porter Pty Ltd., Regents Park, NSW AUSTRALIA
ABB Group Holdings Pty. Ltd., Sydney AUSTRALIA
ABB Group Investment LLP, Sydney AUSTRALIA
ABB Group Investment Management Pty. Ltd., Sydney AUSTRALIA
ABB Industry Pty Ltd., Regents Park, NSW AUSTRALIA
ABB Investments Pty Ltd., Sydney, NSW AUSTRALIA
ABB Metering Pty Ltd., Melbourne, VIC AUSTRALIA
ABB Net SA Pty Limited, Sydney NSW AUSTRALIA
ABB Networks Pty Ltd., Sydney, NSW AUSTRALIA
ABB Redbank Investments Pty Ltd., Sydney AUSTRALIA
ABB Service Pty Ltd., Sydney, NSW AUSTRALIA
ABB T&D Administrative Services Pty Ltd., Moorebank, NSW AUSTRALIA
ABB Transmission & Distribution Ltd., Moorebank, NSW AUSTRALIA
ABB Vetco Gray Australia Pty Ltd., Melbourne, VIC AUSTRALIA
Allco Limited, Tomago, NSW AUSTRALIA
Ascom Equipment Pty. Ltd., Melbourne, VIC AUSTRALIA
Ascom Holdings Pty. Ltd., Melbourne, VIC AUSTRALIA
Babcock Australia Pty Limited, Sydney, NSW AUSTRALIA
Trasor Pty. Ltd., Sydney, NSW AUSTRALIA
Westralian Transformers Pty Ltd., Osborne Park, WA AUSTRALIA
ABB AG, Vienna AUSTRIA
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ABB Montage GmbH, Innsbruck AUSTRIA
Kraft & Warme Gebaudesysteme GmbH, Vienna AUSTRIA
ABB Automation E.C., Bahrain BAHRAIN
ABB Definit, Bazel BELGIUM
ABB Industrial IT n.v., Brussels BELGIUM
ABB Maintenance, Naninne/Namur BELGIUM
ABB Metering S.A./N.V., Brussels BELGIUM
ABB Zantingh Energie Systemen NV, Mechelen BELGIUM
Asea Brown Boveri ALVI S.A., Queue-du-Bois BELGIUM
Asea Brown Boveri Colasse N.V., Kuurne BELGIUM
Asea Brown Boveri Electro NV/SA, Zaventem BELGIUM
Asea Brown Boveri Elve N.V., Opwijk BELGIUM
Asea Brown Boveri Europe Ltd., Brussels BELGIUM
Asea Brown Boveri Jumet S.A., Jumet BELGIUM
Asea Brown Boveri S.A., Brussels BELGIUM
Asea Brown Boveri Service NV, Antwerpen BELGIUM
Entrelec NV, Bruxelles BELGIUM
Maintenance TV, Zaventem BELGIUM
S.A. Helvimo N.V., Brussels BELGIUM
Sirius Belgium Reassurances S.A., Liege BELGIUM
Scandinavian Reinsurance Company Ltd., Bermuda BERMUDA (GB)
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Asea Brown Boveri Ltda., La Paz-Bolivia BOLIVIA
ABB (Pty) Ltd., Gabarone BOTSWANA
ABB Kent Participacoes Ltda., Osasco BRAZIL
ABB Ltda., Osasco BRAZIL
ABB Medicao de Agua S/A., Belo Horizonta, MG BRAZIL
ABB Participacoes Ltda., Sao Paulo BRAZIL
Banco ABB S/A, Sao Paulo BRAZIL
Entrelec Produtos Eletricos, Sao Paulo BRAZIL
ABB Avangard Ltd., Sevlievo BULGARIA
ABB Bulgaria Eood (Sole Ltd.), Sofia BULGARIA
ABB Control Ltd., Petrich BULGARIA
Asea Brown Boveri S.A., Douala CAMEROON
ABB Bomem Inc., Quebec CANADA
ABB Inc., St. Laurent, Quebec CANADA
ABB International Projects Inc., St.Laurent, QC CANADA
ABB Offshore Systems Canada Inc., Nisku CANADA
ABB Vetco Gray Canada Inc., Edmonton, Alberta CANADA
Combustion Engineering Technology Investment Corp., St.Laurent, Quebec CANADA
Entrelec Inc., Brossard CANADA
ABB Medicion, Santiago CHILE
Asea Brown Boveri S.A., Santiago CHILE
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ABB (China) Engineering Co. Ltd. Xiamen CHINA
ABB (China) Ltd., Beijing CHINA
ABB Automation Ltd., Hong Kong CHINA
ABB Automation System (Beijing) Limited, Beijing CHINA
ABB Bailey Beijing Controls Co. Ltd., Beijing CHINA
ABB Beijing Drive Systems Co. Ltd., Beijing CHINA
ABB China Ltd., Hong Kong CHINA
ABB Distribution Transformer (Hefei) Limited, Anhui CHINA
ABB Engineering (Shanghai) Ltd., Shanghai CHINA
ABB Hefei Transformer Co. Ltd., Hefei CHINA
ABB High Voltage Switchgear Co. Ltd., Beijing CHINA
ABB Holding Ltd., Hong Kong CHINA
ABB Huadian High Voltage Switchgear (Xiamen) Company Ltd., Xiamen CHINA
ABB Industrial and Building Systems Ltd., Hong Kong CHINA
ABB LV Installation Materials Co. Ltd., Beijing CHINA
ABB Power System Communication & Automation Co. Ltd., Guangzhou CHINA
ABB Shanghai Transformer Co. Ltd., Shanghai CHINA
ABB Transmission and Distribution Ltd., Hong Kong CHINA
ABB Xi'an Power Capacitor Company Limited, Xi'an CHINA
ABB Xiamen Electrical Controlgear Co. Ltd., Fujian Province CHINA
ABB Xiamen Low Voltage Equipment Co. Ltd., Xiamen CHINA
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ABB Xiamen Switchgear Co. Ltd., Xiamen CHINA
ABB Xinhui Low Voltage Switchgear Co. Ltd., Xinhui (Guangdong) CHINA
ABB Yuejin Motors (Shanghai) Co. Ltd., Shanghai CHINA
ABB Zhongshan Transformer Company Ltd., Zhongshan City CHINA
Beijing Huakangda Computer Application Technology Co. Ltd., Beijing CHINA
Vetco Gray Petroleum Equipment (Shanghai) Co. Ltd., Shanghai CHINA
Asea Brown Boveri Ltda., Bogota COLOMBIA
Compania Colombiana de Medidores Tavira SA, Bogota COLOMBIA
ABB Technology SA, Abidjan COTE D'IVOIRE/IVORY COAST
ABB Ltd., Zagreb CROATIA
ABB Lummus Global s.r.o., Brno CZECH REPUBLIC
ABB s.r.o., Prague CZECH REPUBLIC
Entrelec Ceska Sro, Brno CZECH REPUBLIC
ABB A/S, Skovlunde DENMARK
ABB Offshore Danmark A/S, Kolding DENMARK
Asea Brown Boveri S.A., Quito ECUADOR
ABB Arab Contractors for Construction, Heliopolis EGYPT
ABB Arab S.A.E., Cairo EGYPT
ABB Automation S.A.E., Heliopolis EGYPT
ABB Group Process Center S.A.E., Cairo EGYPT
ABB High Voltage Co. S.A.E., Heliopolis/Cairo EGYPT
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ABB Metals & Plastics Manufact. Co. SAE, 10th of Ramadan City EGYPT
ABB Petroleum Technology, Cairo EGYPT
ABB Transformers S.A.E., El-Nozha El-Gedida EGYPT
ABB Turbochargers S.A.E., Suez EGYPT
Asea Brown Boveri S.A.E., Cairo EGYPT
Egyptian Maintenance Company, Cairo EGYPT
ABB S.A. de CV, San Salvador EL SALVADOR
CIDECA SA de CV, El Salvador EL SALVADOR
ABB AS, Tallinn ESTONIA
ABB EE Service Eesti AS, Tallinn ESTONIA
ABB Elekter AS, Keila ESTONIA
ABB Kunda Service AS, Kunda ESTONIA
ABB-Midroc Industrial Services Pvt. Ltd. Co., Addis Ababa ETHIOPIA
Asea Brown Boveri Ltd., Addis Ababa ETHIOPIA
ABB Azipod Oy, Helsinki FINLAND
ABB Control Oy, Vaasa FINLAND
ABB Corporate Research Finland Oy, Vaasa FINLAND
ABB Credit Oy, Helsinki FINLAND
ABB Current Oy, Helsinki FINLAND
ABB East Ventures Oy, Helsinki FINLAND
ABB Flakt Oy, Turku FINLAND
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ABB Group Services, Vaasa FINLAND
ABB Industry Oy, Helsinki FINLAND
ABB Installaatiot Oy, Paimio FINLAND
ABB Kiinteistopalvelut Oy, Helsinki FINLAND
ABB Motors Oy, Vaasa FINLAND
ABB Oy, Helsinki FINLAND
ABB Sahkorinne Kiinteisto Oy, Helsinki FINLAND
ABB Service Oy, Helsinki FINLAND
ABB Shipins Oy, Turku FINLAND
ABB Substation Automation Oy, Vaasa FINLAND
ABB Tools Oy, Vaasa FINLAND
ABB Transmit Oy, Vaasa FINLAND
Insinooritoimisto Telesilta Oy, Uusikaupunki FINLAND
Kanavakangas, Helsinki FINLAND
Kiinteisto Oy Bolenraitti 10, Helsinki FINLAND
Kiinteisto Oy Toijalan Hameentie 23, Helsinki FINLAND
Sahkolahteenmaki-Kiinteistot Oy, Helsinki FINLAND
ABB 2I SAS, Aix en Provences FRANCE
ABB Automation SAS, Massy FRANCE
ABB Body-in-White SAS, Beauchamp FRANCE
ABB Business Services, Paris FRANCE
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ABB Cellier SA, Aix les Bains FRANCE
ABB Comptage S.A., Villeneuve D'Ascot FRANCE
ABB Control SAS, Chassieu FRANCE
ABB Diffusion S.N.C., Chassieu FRANCE
ABB Energie SAS, La Defense FRANCE
ABB Flexible Automation SAS, Saint-Ouen-l'Aumone FRANCE
ABB Full Maintenance SAS, Persan FRANCE
ABB IPM, Aix en Provences FRANCE
ABB Lummus Global SarL., Paris La Defense FRANCE
ABB Participations SAS, Paris La Defense FRANCE
ABB Process Analytics Sarl Fluidsysteme, Bois Colombes FRANCE
ABB S.A., Paris La Defense FRANCE
ABB Service Est SAS, Richwiller FRANCE
ABB Service SAS, Persan FRANCE
ABB Solyvent Ventec SAS, Meyzieu FRANCE
ABB Spie Tableaux, Geispolsheim-Gare FRANCE
ABB Systems SAS, Paris FRANCE
ABB Vetco Gray France S.A.R.L, Pau FRANCE
ABB Zantingh Energie Systemes SAS, Laon FRANCE
Cogelub, Persan FRANCE
Entrelec ECF, Lyon FRANCE
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Entrelec Group, Lyon FRANCE
Entrelec Industries, Villeurbanne FRANCE
Entrelec SA, Lyon FRANCE
Entrelec Services, Villeurbanne FRANCE
Helita, Paris FRANCE
Jasco, Villeurbanne FRANCE
L'Ebenoid, Villeurbanne FRANCE
LMI Composants, Aunay/Odon FRANCE
Macofi, Macon FRANCE
SCI Voltaire, Laon FRANCE
Societe D'Investissements Aquitaine Bigorre, Bagneres de Bigorre FRANCE
Soule Finance Developpement, Bagneres de Bigorre FRANCE
Soule Materiel Electrique, Bagneres de Bigorre FRANCE
Soule Protection Surtensions, Bezons FRANCE
Stopcircuit, Macon FRANCE
ABB Airport Technologies GmbH, Mannheim GERMANY
ABB Asset Finance GmbH, Mannheim GERMANY
ABB Automation Beteiligungen GmbH, Mannheim GERMANY
ABB Automation Products GmbH, Eschborn GERMANY
ABB Automation Systems GmbH, Mannheim GERMANY
ABB Automatisierungsanlagen Cottbus GmbH, Cottbus GERMANY
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ABB Beteiligungen GmbH, Mannheim GERMANY
ABB Beteiligungs- und Verwaltungsges. mbH, Mannheim GERMANY
ABB Calor Emag Hochspannung GmbH, Hanau GERMANY
ABB Calor Emag Mittelspannung GmbH, Ratingen GERMANY
ABB Calor Emag Schaltanlagen AG, Mannheim GERMANY
ABB Electronics GmbH, Heiligenhaus GERMANY
ABB Energieanlagenbau GmbH, Dresden GERMANY
ABB Energiekabel GmbH, Mannheim GERMANY
ABB Energiemesstechnik ICM GmbH, Hamburg GERMANY
ABB Energy Information Systems GmbH, Mannheim GERMANY
ABB Engineering and Consulting GmbH, Wiesbaden GERMANY
ABB Equity Ventures GmbH, Mannheim GERMANY
ABB Finanzierungs- und Verwaltungs GmbH, Mannheim GERMANY
ABB Flakt Produkte GmbH, Butzbach GERMANY
ABB Gebaudetechnik AG, Mannheim GERMANY
ABB Group Services Center GmbH, Mannheim GERMANY
ABB Grundbesitz Berlin GmbH & Co. Objekte Berlin OHG, Berlin GERMANY
ABB Grundbesitz GmbH, Mannheim GERMANY
ABB Grundbesitz-Verwaltung-GmbH, Mannheim GERMANY
ABB Isolrohr GmbH, Fulda GERMANY
ABB Kent Messtechnik GmbH, Lampertheim GERMANY
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ABB Kondensatoren GmbH, Brilon GERMANY
ABB Logistics Center Europe GmbH, Menden GERMANY
ABB Lummus Global GmbH, Wiesbaden GERMANY
ABB Manfuacturing & Consumer Industries GmbH, Friedberg GERMANY
ABB Netserv Daten- und Kommunkationsnetze GmbH, Mannheim GERMANY
ABB New Ventures GmbH, Essen GERMANY
ABB Patent GmbH, Mannheim GERMANY
ABB Reaktor GmbH, Mannheim GERMANY
ABB Schaltanlagentechnik GmbH, Ladenburg GERMANY
ABB Service GmbH Deutschland Instandhaltungen, Dortmund GERMANY
ABB Service GmbH, Bobingen GERMANY
ABB Stotz-Kontakt GmbH, Mannheim GERMANY
ABB Stotz-Kontakt/Striebel & John Vertriebs-GmbH, Sasbach GERMANY
ABB Structured Finance GmbH, Mannheim GERMANY
ABB Technologie GmbH, Mannheim GERMANY
ABB Training Center Berlin GmbH, Berlin GERMANY
ABB Training Center Rhein-Neckar GmbH, Mannheim GERMANY
ABB Transformatoren GmbH, Bad Honnef GERMANY
ABB Treasury Services GmbH, Frankfurt GERMANY
ABB Turbolader Vertriebs- und Service GmbH, Hamburg GERMANY
ABB Utilities GmbH, Mannheim GERMANY
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ABB Utility Automation GmbH, Mannheim GERMANY
ABB Wirtschaftsbetriebe GmbH, Mannheim GERMANY
Aenea Flugfeldsysteme GmbH, Bannewitz GERMANY
Asea Brown Boveri AG & Co. Leasing KG, Mannheim GERMANY
Asea Brown Boveri Aktiengesellschaft, Mannheim GERMANY
Busch-Jaeger Elektro GmbH, Mannheim/Ludenscheid GERMANY
ECO2X Development GmbH, Frankfurt GERMANY
EDR Energiedienstleistungsges. Ratingen mbH, Freiburg GERMANY
Elektroinstallation Annaberg GmbH, Annaberg-Buchholz GERMANY
Entrelec Fanal GmbH & CO KG, Wuppertal GERMANY
Entrelec Fanal Verwaltung GmbH, Hornberg GERMANY
Entrelec Schiele Fanal GmbH, Koln GERMANY
Entrelec Schiele Industriewerke GmbH & CO KG, Hornberg GERMANY
Entrelec SIW GmbH, Hornberg GERMANY
Gatex Kunststoffbearbeitung GmbH, Wackersdorf GERMANY
Hartmann & Braun GmbH & Co. KG, Eschborn GERMANY
JLEC Holdings GmbH, Mannheim GERMANY
JLEC Power Ventures GmbH, Mannheim GERMANY
Komposit-Risikoberatungs- und Versicherungsvermittlungs-GmbH, Heidelberg GERMANY
Pucaro Elektro-Isolierstoffe GmbH, Roigheim GERMANY
Sirius Ruckversicherungsservice GmbH, Hamburg GERMANY
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Skyva International GmbH, Mannheim GERMANY
Striebel & John GmbH & Co. KG, Sasbach-Obersasbach GERMANY
Striebel Vermogensverwaltungs-GmbH, Sasbach-Obersasbach GERMANY
ABB Constructions S.A., Metamorphossis Attica GREECE
ABB Industry S.A., Metamorphossis Attica GREECE
ABB Trade S.A., Metamorphossis Attica GREECE
Asea Brown Boveri S.A., Metamorphossis Attica GREECE
SAE Hellas A.E., Societa Anonima Tecnica Elettrificazione, Athens GREECE
ABB Asia Pacific Ltd., Hong Kong HONG KONG
ABB Asia Pacific Services Ltd., Hong Kong HONG KONG
ABB Equity Ventures (Asia Pacific) Ltd., Hong Kong HONG KONG
ABB Supply Services Ltd., Hong Kong HONG KONG
ABB Elektroszerviz Kft., Dunaujvaros HUNGARY
ABB Engineering Trading and Service Ltd., Budapest HUNGARY
ABB Pacont Kft., Budapest HUNGARY
ABB Szerviz Kft., Budapest HUNGARY
ABB Holdings (South Asia) Ltd., New Delhi INDIA
ABB Industrial IT Development Center Limited, Bangalore INDIA
Asea Brown Boveri Ltd., Bombay INDIA
Universal ABB Power Cables Ltd., Birla Vikas INDIA
PT ABB Bailey, Jakarta INDONESIA
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PT ABB Batam INDONESIA
PT ABB Installation Materials, Jakarta INDONESIA
PT ABB Sakti Industri, Jakarta INDONESIA
PT ABB Transmission and Distribution, Jakarta INDONESIA
PT Vetco Gray Indonesia, Jakarta INDONESIA
ABB (P.J.S.C.), Teheran IRAN, ISLAMIC REPUBLIC OF
ABB Petroleum Equipment Industries Company (PJSC), Tehran IRAN, ISLAMIC REPUBLIC OF
ABB Holdings Ireland Ltd., Dublin IRELAND
ABB Ltd, Dublin IRELAND
ABB Transformers Ltd., Waterford IRELAND
Rialto Cables & Plastics Ltd., Dublin IRELAND
Wessel (R&D) Ltd.,Dublin IRELAND
Wessel Cable Ltd., Longford IRELAND
Wessel Energy Cables Ltd., Dublin IRELAND
Wessel Industries Holdings Ltd., Dublin IRELAND
Wessel Industries Ltd., Dublin IRELAND
Wessel Promotion Ltd., Dublin IRELAND
ABB Technologies Ltd., Tirat Carmel ISRAEL
ABB Contatori S.r.l., Gavirate ITALY
ABB Corporate Administration & Properties S.p.A., Milan ITALY
ABB Corporate Service s.r.l., Milan ITALY
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ABB Dacom S.p.A., Milan ITALY
ABB Energy Automation S.p.A., Milan ITALY
ABB Estense Service S.p.A., Ferrara ITALY
ABB Finanziaria srl, Milan ITALY
ABB Industria S.p.A. Milan ITALY
ABB Installazioni S.p.A., Milan ITALY
ABB Instrumentation S.p.A., Milan ITALY
ABB Lummus Global Italia S.r.l., Assago ITALY
ABB Lummus Global S.p.A., Milan ITALY
ABB Reno De Medici s.r.l. Milan ITALY
ABB S.p.A., Milan ITALY
ABB Sace S.p.A., Milan ITALY
ABB Servomotors S.r.l., Milan ITALY
ABB Solutions S.p.A., Milano ITALY
ABB Structured Finance, Milan ITALY
ABB Trasmissione & Distribuzione S.p.A., Milan ITALY
ABB Vetco Gray Italia S.R.L., Milan ITALY
Entrelec Srl, San Giuliano Milanese ITALY
PR.ENER.CA Ceresio S.r.l., Milan ITALY
SACEM-Sarda Costruzioni e Montaggi Industriali S.p.A., Milan ITALY
SIB Leasing S.p.A., Milan ITALY
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Soico Sud S.p.A., Taranto ITALY
Telecogen s.r.l., Bussolengo ITALY
ABB K.K., Tokyo JAPAN
Nippon Flakt K.K., Tokyo JAPAN
ABB Ltd. Jordan, Amman JORDAN
ABB Near East Trading Ltd., Amman JORDAN
ABB Ltd., Almaty KAZAKHSTAN
Asea Brown Boveri Ltd., Nairobi KENYA
ABB Ltd., Seoul KOREA, REPUBLIC OF
ABB Engg. Technologies Co. (KSCC), Safat KUWAIT
ABB SIA, Riga LATVIA
ABB Electrical Co. S.A.L., Beirut LEBANON
ABB Technika UAB, Vilna LITHUANIA
ABB UAB, Vilnius LITHUANIA
Asea Brown Boveri (Luxembourg) S.A., Luxembourg LUXEMBOURG
ABB Holdings Sdn. Bhd., Subang Jaya MALAYSIA
ABB Industrial and Building Syst. Sdn. Bhd., Subang Jaya MALAYSIA
ABB Insurance Brokers (L) Bhd., Labuan MALAYSIA
ABB Malaysia Sdn Bhd, Subang Jaya MALAYSIA
ABB Manufacturing Sdn. Bhd., Subang Jaya MALAYSIA
ABB Sapura Sdn.Bhd., Kuala Lumpur MALAYSIA
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ABB Transmission and Distribution Sdn. Bhd., Subang Jaya MALAYSIA
Asea Brown Boveri Mali, Bamako MALI
ABB International Holdings Ltd., Port Louis MAURITIUS
ABB Lummus Crest Mauritius, Port Louis MAURITIUS
Asea Brown Boveri Ltd., Port Louis MAURITIUS
ABB Instalaciones, S.A de C.V., Tlalnepantla MEXICO
ABB Medidores Kent S.A. de C.V. , Tlatilco MEXICO
ABB Mexico Fans S.A. de C.V., Tlalnepantla MEXICO
ABB Mexico S.A. de C.V., Tlalnepantla MEXICO
ABB Vetco Gray Mexico S.A. de C.V., Santa Clara Coatitla MEXICO
Asea Brown Boveri S.A. de C.V., Tlalnepantla MEXICO
Entrelec SA de CV, Nuevo Leon MEXICO
SBE Mexico S.A. de C.V., Mexico City MEXICO
Asea Brown Boveri S.A., Casablanca MOROCCO
ABB Tecnel Limitada, Maputo MOZAMBIQUE
Asea Brown Boveri (Pty) Ltd., Windhoek NAMIBIA
ABB BV, Rotterdam NETHERLANDS
ABB Capital, B.V., Amsterdam NETHERLANDS
ABB Credit B.V., Amsterdam NETHERLANDS
ABB Credit Holding B.V., Amsterdam NETHERLANDS
ABB Energie Services BV, Rotterdam NETHERLANDS
<Page>
ABB Energy Ventures Projects B.V., Amsterdam NETHERLANDS
ABB Equity BV, Amsterdam NETHERLANDS
ABB Equity Ventures B.V., Amsterdam NETHERLANDS
ABB Finance B.V., Amsterdam NETHERLANDS
ABB Financial Services B.V., Amsterdam NETHERLANDS
ABB Flakt Service BV, Amersfoort NETHERLANDS
ABB Group Investments C.V., Amsterdam NETHERLANDS
ABB Holdings BV, Amsterdam NETHERLANDS
ABB Lummus Global B.V., The Hague NETHERLANDS
ABB Lummus Heat Transfer B.V., The Hague NETHERLANDS
ABB Meters B.V., Breda NETHERLANDS
ABB New Ventures B.V., Amstelveen NETHERLANDS
ABB Oil & Gas Europe B.V., The Hague NETHERLANDS
ABB Payment Services B.V., Amstelveen NETHERLANDS
ABB Power Investment (India) B.V., Amsterdam NETHERLANDS
ABB SattLine BV, Etten-Leur NETHERLANDS
ABB Service BV, Rotterdam NETHERLANDS
ABB Structured Finance B.V., Amsterdam NETHERLANDS
ABB Structured Finance Investment BV, Amstelveen NETHERLANDS
ABB Zantingh Energiesystemen BV, Aalsmeer NETHERLANDS
ABB Zantingh Productie BV, Groningen NETHERLANDS
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Elsag Bailey Hartmann & Braun Nederland BV, Delft NETHERLANDS
Entrelec BV, Hengelo NETHERLANDS
Lummus Contracting B.V., The Hague NETHERLANDS
Lummus JSC Russia B.V. The Hague NETHERLANDS
Lummus Worldwide Contracting B.V. (LUWOCO), The Hague NETHERLANDS
Maynard BV, Breda NETHERLANDS
Novolen Technology Holding, C.V., The Hague NETHERLANDS
The Yueyang Power Holding Company B.V., Amstelveen NETHERLANDS
ABB Pilatus N.V., Curacao NETHERLANDS ANTILLES (NL)
ABB Special Investment N.V., Willemstad NETHERLANDS ANTILLES (NL)
ABB Limited, Auckland NEW ZEALAND
ABB Electrical Systems Ltd., Lagos NIGERIA
ABB Lummus Global (Nigeria) Ltd., Lagos NIGERIA
ABB Oil & Gas Nigeria Ltd., Lagos NIGERIA
ABB Powerlines Limited., Lagos NIGERIA
Asea Brown Boveri Ltd., Ikeja/Lagos NIGERIA
Vetco Gray Nigeria Limited, Port Harcourt NIGERIA
ABB Anchor Contracting AS, Billingstad NORWAY
ABB Credit AS, Billingstad NORWAY
ABB Eiendomsdrift AS, Billingstad NORWAY
ABB Financial Services AS, Olso NORWAY
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ABB Gas Technology AS, Bergen NORWAY
ABB Griptech AS, Drammen NORWAY
ABB Holding AS, Billingstad NORWAY
ABB Industri og Offshore AS, Billingstad NORWAY
ABB Kraft AS, Drammen NORWAY
ABB Vetco Gray AS, Stavanger NORWAY
Group Adjustments NORWAY
J.P. Kenny AS, Forus NORWAY
Nordisk Eiendomsforvaltning AS, Billingstad NORWAY
Norsk Subsea Cable AS, Drammen NORWAY
Philip Hauge AS, Nesttun NORWAY
Stadt Automasjon AS, Billingstad NORWAY
ABB LLC, Al Hamriya OMAN
ABB (Pvt) Ltd., Lahore PAKISTAN
ABB S.A., Panama PANAMA
Tradeinvest Centroamericana S.A., Panama PANAMA
EPT (PNG) Pty Limited, Port Moresby PAPAUA, NEW GUINEA
General Construction (New Guinea) Ltd., Port Moresby PAPAUA, NEW GUINEA
James Watt (PNG) Pty. Ltd., Regents Park, NSW PAPAUA, NEW GUINEA
ABB Medidores, S.A., Lima PERU
Asea Brown Boveri S.A., Lima PERU
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ABB Industry Inc., Paranaque, Metro Manila PHILIPPINES
Asea Brown Boveri Inc., Paranaque, Metro Manila PHILIPPINES
ABB Bovent Sp.zo.o., Warszawa POLAND
ABB Centrum Automatyki IT Sp.zo.o., Wroclaw POLAND
ABB Elpar Sp.zo.o., Lodz POLAND
ABB Elta Sp.zo.o., Lodz POLAND
ABB Group Services Centre Sp.zo.o. Warsaw POLAND
ABB Huta Katowice Service Sp.zo.o., Dabrowa Gornicza POLAND
ABB Industrial Components Sp.zo.o., Warsaw POLAND
ABB Instal Sp.zo.o., Wroclaw POLAND
ABB Kent Metr. Polska Sp.zoo, Lodz POLAND
ABB Serwis Sp.zo.o., Elblag POLAND
ABB Sp.zo.o., Warsaw POLAND
ABB Zamech Gazpetro Sp.zo.o., Elblag POLAND
ABB Zamech Marine Sp.zo.o., Elblag POLAND
ABB ZWAR S.A., Warsaw POLAND
Entrelec Polzka Spzoo, Leborska POLAND
ABB S.G.P.S, S.A., Amadora PORTUGAL
ABB Stotz Kontakt Electrica, Lda., Porto PORTUGAL
Asea Brown Boveri S.A., Amadora PORTUGAL
Fernando A. Lemos Ltda., Laran PORTUGAL
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SGIE 2000 - Consultores em Organizacao Industrial S.A., Lisboa PORTUGAL
SMM - Sociedade de Montagens Metalomecanicas S.A., Amadora PORTUGAL
ABB Water Meters Inc., Isabela PUERTO RICO
ABB Rometrics SRL, Timisoara ROMANIA
ABB SRL, Bucharest ROMANIA
ABB Transformatoare SRL, Bucharest ROMANIA
000 ABB Lummus Global, Moscow RUSSIA
ABB Automation LLC, Moscow RUSSIA
ABB Communications and Information Systems Ltd., Moscow RUSSIA
ABB Electroengineering Ltd., Moscow RUSSIA
ABB Elektroizolit Bushing Ltd., Moscow RUSSIA
ABB Elmek Ltd., Moscow RUSSIA
ABB Industrial and Building Systems Ltd., Moscow RUSSIA
ABB Moselectro Ltd., Moscow RUSSIA
ABB Moskabel Ltd., Moscow RUSSIA
ABB UETM Ltd. Ekaterinsburg RUSSIA
ABB VEI Metronica Ltd., Moscow RUSSIA
Asea Brown Boveri Ltd., Moscow RUSSIA
Lada-Flakt Ltd., Togliatti RUSSIA
ABB Automation Co. Ltd., Riyadh SAUDI ARABIA
ABB Contracting Company Ltd., Riyadh SAUDI ARABIA
<Page>
ABB Electrical Industries Ltd., Riyadh SAUDI ARABIA
ABB Service Co. Ltd., Al Khobar SAUDI ARABIA
Electrical Materials Center, Riyadh SAUDI ARABIA
Lummus Alireza Ltd. Co., Saudi Arabia SAUDI ARABIA
Saudi SAE Technical Construction Co. Ltd., Riyadh SAUDI ARABIA
ABB Technologies S.A., Dakar SENEGAL
ABB Agencies Pte. Ltd., Singapore SINGAPORE
ABB Holdings Pte. Ltd., Singapore SINGAPORE
ABB Industry Pte. Ltd., Singapore SINGAPORE
ABB Installation Materials (East Asia) Pte. Ltd., Singapore SINGAPORE
ABB Lummus Global Pte. Ltd., Singapore SINGAPORE
ABB Offshore Systems Pte. Ltd., Singapore SINGAPORE
ABB Support Pte. Ltd., Singapore SINGAPORE
ABB Treasury Center (Asia Pacific) Pte. Ltd., Singapore SINGAPORE
ABB Vetco Gray Pte. Ltd., Singapore SINGAPORE
Entrelec Asia, Singapore SINGAPORE
ABB Elektro s.r.o., Bratislava SLOVAKIA
ABB Komponenty s.r.o., Kosice SLOVAKIA
ABB s.r.o., Bratislava SLOVAKIA
ABB D.o.o., Ljubljana SLOVENIA
ABB Automation (Pty) Ltd., Sunninghill SOUTH AFRICA
<Page>
ABB Fans (Pty) Ltd., Sunninghill SOUTH AFRICA
ABB Holdings (Pty) Ltd., Sunninghill SOUTH AFRICA
ABB Installation Materials Ltd., Bloemfontein SOUTH AFRICA
ABB Karebo Manufacturers (Pty), Midrand SOUTH AFRICA
ABB Metering (Pty) Ltd., Johannesburg SOUTH AFRICA
ABB Powertech Transformers (Pty) Ltd., Pretoria SOUTH AFRICA
ABB Service (Pty) Ltd., Sunninghill SOUTH AFRICA
ABB South Africa (Pty) Ltd., Sunninghill SOUTH AFRICA
Desta Power Matla (Pty) Ltd., Pretoria SOUTH AFRICA
Desta Power Matla Holdings (Pty) Ltd., Pretoria SOUTH AFRICA
Primkop Airport Management (Pty) Ltd., Nelspruit SOUTH AFRICA
ABB Automation Products S.A., Barcelona SPAIN
ABB Energy Services S.A., Madrid SPAIN
ABB Flexible Automation S.A., Barcelona SPAIN
ABB Medicion S.A., Madrid SPAIN
ABB Power Technology S.A., Zaragoza SPAIN
ABB Sistemas Industriales S.A., San Quirze del Valles SPAIN
ABB Stotz Kontakt, S.A., Getafe SPAIN
ABB Transmission & Distribution Systems, Madrid SPAIN
Asea Brown Boveri S.A., Madrid SPAIN
Entrelec IB, Madrid SPAIN
<Page>
SWEDEN
AB Electro-Invest, Vasteras SWEDEN
ABB AB, Vasteras SWEDEN
ABB Automation Technology Products AB, Vasteras SWEDEN
ABB Building Systems AB, Vasteras SWEDEN
ABB Coiltech AB, Soderkoping SWEDEN
ABB Construction AB, Vasteras SWEDEN
ABB Credit AB, Stockholm SWEDEN
ABB Credit Finans AB, Stockholm SWEDEN
ABB Credit Stockholm AB, Stockholm SWEDEN
ABB CSC Finance AB, Stockholm SWEDEN
ABB EMC-Certification AB, Vasteras SWEDEN
ABB Energy Information Systems AB, Stockholm SWEDEN
ABB Fastighet AB, Vasteras SWEDEN
ABB Financial Consulting AB, Stockholm SWEDEN
ABB Financial Energy AB, Stockholm SWEDEN
ABB Financial Holding AB, Stockholm SWEDEN
ABB Financial Services AB, Stockholm SWEDEN
ABB Flakt AB, Stockholm SWEDEN
ABB Flakt Virkestorkning AB, Skelleftea SWEDEN
ABB Group Services Center AB, Vasteras SWEDEN
<Page>
ABB I-R Waterjet AB, Ronneby SWEDEN
ABB Industriservice AB, Uppsala SWEDEN
ABB Industriunderhall AB, Degerfors SWEDEN
ABB Japan Participations AB, Stockholm SWEDEN
ABB Kraftintressenter KB, Stockholm SWEDEN
ABB Kumotech AB, Sundsvall SWEDEN
ABB Manufacturing & Consumer Industries AB, Vasteras SWEDEN
ABB Motors Central Stock Nordic AB, Vasteras SWEDEN
ABB New Finance AB, Stockholm SWEDEN
ABB Norden Holding AB, Stockholm SWEDEN
ABB Participation AB, Vasteras SWEDEN
ABB Power Technology Products AB, Ludvika SWEDEN
ABB Process Industries AB, Vasteras SWEDEN
ABB Rental AB, Stockholm SWEDEN
ABB Renting AB, Stockholm SWEDEN
ABB Service AB, Vasteras SWEDEN
ABB Service Pappersunderhall AB, Vasteras SWEDEN
ABB Structured Finance (Sweden) AB, Vasteras SWEDEN
ABB Structured Finance Investment AB, Stockholm SWEDEN
ABB Support AB, Vasteras SWEDEN
ABB TD Finance AB, Stockholm SWEDEN
<Page>
ABB Teknikservice AB, Fagersta SWEDEN
ABB Transmission and Distribution Services AB, Ludvika SWEDEN
ABB Utilities AB, Vasteras SWEDEN
ABB Ventilation Products AB, Jonkoping SWEDEN
ABB VMU Teknik AB, Ornskoldsvik SWEDEN
Asea Holding AB, Vasteras SWEDEN
Elteknik i Eskilstuna AB, Eskilstuna SWEDEN
Fastighets AB Balgen, Vasteras SWEDEN
Fastighets AB Bergwester, Vasteras SWEDEN
Fastighets AB Brytaren, Vasteras SWEDEN
Fastighets AB Clavicula, Vasteras SWEDEN
Fastighets AB Dalasved, Vasteras SWEDEN
Fastighets AB Finnslatten, Vasteras SWEDEN
Fastighets AB Gerdsken, Vasteras SWEDEN
Fastighets AB Gladan, Vasteras SWEDEN
Fastighets AB Hasthagen, Vasteras SWEDEN
Fastighets AB Isolatorn, Vasteras SWEDEN
Fastighets AB Jonslund, Vasteras SWEDEN
Fastighets AB Kaminen, Vasteras SWEDEN
Fastighets AB Lothar, Vasteras SWEDEN
Fastighets AB Malax, Vasteras SWEDEN
<Page>
Fastighets AB Malmaberg, Vasteras SWEDEN
Fastighets AB Melker, Vasteras SWEDEN
Fastighets AB Mohamn, Vasteras SWEDEN
Fastighets AB Orjan, Vasteras SWEDEN
Fastighets AB Regionen, Vasteras SWEDEN
Fastighets AB Romberga, Vasteras SWEDEN
Fastighets AB Saxen, Vasteras SWEDEN
Fastighets AB Scapularum, Vasteras SWEDEN
Fastighets AB Sinus, Vasteras SWEDEN
Fastighets AB Solskavan, Vasteras SWEDEN
Fastighets AB Stockhall, Vasteras SWEDEN
Fastighets AB Taxen, Vasteras SWEDEN
Forvaltningsbolaget Attan HB, Stockholm SWEDEN
Forvaltningsbolaget Kryddgarden HB, Stockholm SWEDEN
Forvaltningsbolaget Ljungarum H.B., Vasteras SWEDEN
Life Cycle Profit AB, Vasteras SWEDEN
Resonia AB, Stockholm SWEDEN
Resonia Leasing AB, Umea SWEDEN
Romania Invest AB, Vasteras SWEDEN
Sirius International Forsakrings AB (publ), Stockholm SWEDEN
Sodra KB, Stockholm SWEDEN
<Page>
Tre Kronor Kapital AB, Stockholm SWEDEN
Utility Automation, Vasteras (non legal entity) SWEDEN
"Patelhold" Patentverwertungs- und Elektro-Holding AG, Zurich SWITZERLAND
ABB AP Trading & Engineering AG, Zurich SWITZERLAND
ABB Asea Brown Boveri Ltd., Zurich SWITZERLAND
ABB Asia Participations AG, Zurich SWITZERLAND
ABB Automation Technology AG, Zurich SWITZERLAND
ABB Automation Technology Products Management Ltd., Zurich SWITZERLAND
ABB Business Services Ltd., Baden SWITZERLAND
ABB CMC Carl Maier AG, Schaffhausen SWITZERLAND
ABB Corporate Management Services AG, Zurich SWITZERLAND
ABB Corporate Research Ltd., Baden-Dattwil SWITZERLAND
ABB Credit, Baden SWITZERLAND
ABB Elettro Impianti S.A., Lugano SWITZERLAND
ABB Energie Services Schweiz, Zurich SWITZERLAND
ABB Energy Engineering AG, Zurich SWITZERLAND
ABB Energy Services International Ltd., Zurich SWITZERLAND
ABB Equity AG, Zurich SWITZERLAND
ABB Export Bank, Zurich SWITZERLAND
ABB Financial Services Investments Ltd., Zurich SWITZERLAND
ABB Financial Services Ltd., Zurich SWITZERLAND
<Page>
ABB Flexible Automation AG, Zurich SWITZERLAND
ABB Future AG, Zurich SWITZERLAND
ABB Group Processes Ltd., Zurich SWITZERLAND
ABB Handels- und Verwaltungs AG, Zurich SWITZERLAND
ABB Hochspannungstechnik AG, Zurich SWITZERLAND
ABB Immobilien AG, Baden SWITZERLAND
ABB Industrie AG, Baden SWITZERLAND
ABB Installationen AG, Volketswil SWITZERLAND
ABB Insurance Brokers AG, Baden SWITZERLAND
ABB International Marketing Ltd., Zurich SWITZERLAND
ABB International Services AG, Zurich SWITZERLAND
ABB KeyCom AG, Zurich SWITZERLAND
ABB Low Voltage Power Ltd., Baden SWITZERLAND
ABB Ltd, Zurich SWITZERLAND
ABB Manufacturing and Consumer Industries Management Ltd., Zurich SWITZERLAND
ABB MEA Participation Ltd., Zurich SWITZERLAND
ABB New Ventures Ltd., Zurich SWITZERLAND
ABB Normelec AG, Zurich SWITZERLAND
ABB Oil, Gas and Petrochemicals Management Ltd., Zurich SWITZERLAND
ABB Participation AG, Baden SWITZERLAND
ABB Power Automation Ltd., Turgi SWITZERLAND
<Page>
ABB Power Technology Products Management Ltd., Zurich SWITZERLAND
ABB Process Industries Management Ltd., Zurich SWITZERLAND
ABB Projects and Services Ltd., Zurich SWITZERLAND
ABB Research Ltd., Zurich SWITZERLAND
ABB Schweiz Holding AG, Baden SWITZERLAND
ABB Secheron S.A., Satigny SWITZERLAND
ABB Semiconductors AG, Baden SWITZERLAND
ABB Structured Finance AG, Baden SWITZERLAND
ABB T&D Technology Ltd., Zurich SWITZERLAND
ABB Turbo-Systems AG, Baden SWITZERLAND
ABB Turbo-Systems Holding Ltd., Baden SWITZERLAND
ABB Unifer AG, Baden SWITZERLAND
ABB Utilities Management Ltd., Zurich SWITZERLAND
ABB Venture Capital Ltd., Baden SWITZERLAND
Arnold AG, Bern SWITZERLAND
Broger AG, Mullheim SWITZERLAND
Entrelec International Dicoesa, Belfaux SWITZERLAND
Entrelec Swiss, Belfaux SWITZERLAND
Grossenbacher Installationen AG, St. Gallen SWITZERLAND
Group Adjustments SWITZERLAND
Hollenstein & Partner Insurance Brokers AG, Rapperswil SWITZERLAND
<Page>
ISV Adjustments SWITZERLAND
JAG Jakob Installationen AG, Biel SWITZERLAND
Kriegel & Co. Inh. Th. Muller AG, Muttenz SWITZERLAND
Kriegel & Schaffner AG, Basel SWITZERLAND
Micafil AG, Zurich SWITZERLAND
Other company corrections SWITZERLAND
Skyva Switzerland AG, Haegendorf SWITZERLAND
ABB Ltd., Taipei TAIWAN
ABB Tanelec Ltd., Arusha TANZANIA, UNITED REPUBLIC
Asea Brown Boveri Ltd., Dar Es Salaam TANZANIA, UNITED REPUBLIC
ABB Capacitors Ltd., Samutprakarn THAILAND
ABB Distribution Ltd., Samutprakarn THAILAND
ABB Engineering & Construction Ltd., Samutprakarn THAILAND
ABB Industry Ltd., Samutprakarn THAILAND
ABB LIMITED, Samutprakarn THAILAND
ABB Power Ltd., Samutprakarn THAILAND
Asea Brown Boveri Holding Ltd., Samutprakarn THAILAND
Asea Brown Boveri Ltd., Samutprakarn THAILAND
Thephalai Company Ltd., Samutprakarn THAILAND
ABB Maghreb Services S.A., Tunis TUNISIA
ABB Elektrik Sanayi A.S., Istanbul TURKEY
<Page>
ABB Holding A.S., Istanbul TURKEY
Asea Brown Boveri, Kampala UGANDA
ABB Ltd., Kiev UKRAINE
ABB Monolit, Kharkov-664 UKRAINE
ABB Energy Automation S.p.A., Abu Dhabi UNITED ARAB EMIRATES
ABB Industries (L.L.C), Dubai UNITED ARAB EMIRATES
ABB Transmission & Distribution Ltd., Abu Dhabi UNITED ARAB EMIRATES
ABB Automation Ltd., Stevenage UNITED KINGDOM
ABB Building Technologies, Solihull UNITED KINGDOM
ABB Consultancy Services Ltd., Hants UNITED KINGDOM
ABB Control Ltd., Exhall, Coventry UNITED KINGDOM
ABB Energy Services Ltd., Cheltenham UNITED KINGDOM
ABB Equity Development Company Ltd., London UNITED KINGDOM
ABB Equity Limited, Guernsey UNITED KINGDOM
ABB Equity Ventures (Jersey) Ltd., Jersey UNITED KINGDOM
ABB Equity Ventures (UK) Ltd., London UNITED KINGDOM
ABB ESOP Limited, Guernsey UNITED KINGDOM
ABB Eurofin Limited, Guernsey UNITED KINGDOM
ABB Eutech Limited, Warrington UNITED KINGDOM
ABB Holdings Company Limited, St. Helier/Jersey UNITED KINGDOM
ABB Holdings Ltd., London UNITED KINGDOM
<Page>
ABB Instrumentation Ltd., St. Neots UNITED KINGDOM
ABB Insurance Limited, Guernsey UNITED KINGDOM
ABB International Finance Limited, Guernsey UNITED KINGDOM
ABB Investments Ltd., London UNITED KINGDOM
ABB IOP Services Ltd., Sutton UNITED KINGDOM
ABB Kent Investments Ltd., Luton UNITED KINGDOM
ABB Low Voltage Systems Ltd., Sunderland UNITED KINGDOM
ABB Ltd., London UNITED KINGDOM
ABB Lummus Crest Ltd., Sutton UNITED KINGDOM
ABB Lummus Global Ltd., Sutton UNITED KINGDOM
ABB Lutech Resources Ltd., London UNITED KINGDOM
ABB Metering Holdings Ltd., Luton UNITED KINGDOM
ABB Metering International Ltd., Stone UNITED KINGDOM
ABB Metering Ltd., Luton UNITED KINGDOM
ABB Offshore Systems Ltd., Bristol UNITED KINGDOM
ABB Power T&D Ltd, Stone UNITED KINGDOM
ABB Real Estate, London UNITED KINGDOM
ABB Structured Finance Limited, Guernsey UNITED KINGDOM
ABB Transinvest Limited, St. Helier, Jersey UNITED KINGDOM
ABB Treasury & Energy Services (UK) PLC, London UNITED KINGDOM
ABB Vetco Gray U.K. Ltd., Aberdeen UNITED KINGDOM
<Page>
ABB Zantingh Ltd., Cheltenham UNITED KINGDOM
Architron Steward Ltd., London UNITED KINGDOM
Durham Control Systems Ltd., London UNITED KINGDOM
Durham Switchgear International Ltd., London UNITED KINGDOM
Durham Switchgear Ltd., London UNITED KINGDOM
Elsag Bailey Ltd., Telford UNITED KINGDOM
Entrelec MTE, Essex UNITED KINGDOM
Entrelec UK Ltd., West Sussex UNITED KINGDOM
European Field Development Technology Ltd., Sutton UNITED KINGDOM
GN Novinvest Ltd., St. Helier UNITED KINGDOM
Sirius (UK) Insurance Ltd., London UNITED KINGDOM
West Africa Completion Services Ltd., London UNITED KINGDOM
William Steward (Holdings) Ltd., London UNITED KINGDOM
William Steward International Ltd., London UNITED KINGDOM
William Steward Overseas Ltd., London UNITED KINGDOM
ABB Automation Inc., Columbus, OH UNITED STATES
ABB Barranquilla Inc., Princeton, NJ UNITED STATES
ABB Body in White Inc., Auburn Hills, MI UNITED STATES
ABB Capital (USA) LLC, Delaware UNITED STATES
ABB Control Inc., Wichita Falls, TX UNITED STATES
ABB Credit Inc., Stamford, CT UNITED STATES
<Page>
ABB Development Corporation, Stamford UNITED STATES
ABB DTC Inc., Bloomfield, NJ UNITED STATES
ABB Energy Capital LLC, Boston UNITED STATES
ABB Energy Interactive Inc., Oakland UNITED STATES
ABB Equity Ventures Inc., Princeton, NJ UNITED STATES
ABB Finance Inc., Stamford, CT UNITED STATES
ABB Financial Services Inc., Stamford, CT UNITED STATES
ABB Garden City Fan, Niles, MI UNITED STATES
ABB Harnco Inc., New Berlin, WI UNITED STATES
ABB Holdings Inc., Norwalk UNITED STATES
ABB Inc., Systems Control, Santa Clara UNITED STATES
ABB Industrial Products Inc., Norwalk, CT UNITED STATES
ABB International Power T&D Company Inc., Raleigh, NC UNITED STATES
ABB Kent Inc., Ocala, FL UNITED STATES
ABB Lummus Global Inc., Bloomfield, NJ UNITED STATES
ABB Lummus Global Overseas Corporation, Bloomfield, NJ UNITED STATES
ABB Offshore Systems Inc., Houston UNITED STATES
ABB Oil & Gas USA Inc., Houston, TX UNITED STATES
ABB Power T&D Company Inc., Raleigh, NC UNITED STATES
ABB Prospects Inc., Norwalk UNITED STATES
ABB Semiconductors Inc., Norwalk, CT UNITED STATES
<Page>
ABB Special Finance Corp., Stamford, CT UNITED STATES
ABB Structured Finance (Americas) Inc. Westborough UNITED STATES
ABB Structured Finance (USA) Inc., Stamford UNITED STATES
ABB Susa Inc., North Brunswick, NJ UNITED STATES
ABB Susa International Inc., North Brunswick, NJ UNITED STATES
ABB Susa/Brown & Root, North Brunswick UNITED STATES
ABB Susa/Cegaz, North Brunswick UNITED STATES
ABB Susa/Dillingham, North Brunswick UNITED STATES
ABB Susa/El Concorde, North Brunswick UNITED STATES
ABB Susa/KDL, North Brunswick UNITED STATES
ABB Treasury Center USA Inc., Stamford, CT UNITED STATES
ABB Vetco Gray Inc., Houston, TX UNITED STATES
ABB Water Meters Inc., Ocala, FL UNITED STATES
Asea Brown Boveri Inc., Norwalk, CT UNITED STATES
Bailey Fischer & Porter, Warminster UNITED STATES
Bailey Network Management, Sugar Land UNITED STATES
Camelot IS-2 International, Inc. D/B/A Skyva International, Medford UNITED STATES
Catalyst Power, Carlsbad CA UNITED STATES
Electronic Technology Systems Inc., Natrona Heights UNITED STATES
Elsag Bailey Automation, Wickliffe UNITED STATES
Entrelec Inc., Texas UNITED STATES
<Page>
Gross up Adjustments UNITED STATES
Integrated Communications Systems Inc., Suyrna UNITED STATES
Lummus Catalyst Company, Bloomfield, NJ UNITED STATES
Offshore Production Systems, Inc., Houston, TX UNITED STATES
Sirius America Insurance Company, New York, NY UNITED STATES
SSAC, Baldwinsville - NY UNITED STATES
ABB CL Logistic S.A., Montevideo URUGUAY
ABBSF Trading S.A., Montevideo URUGUAY
SBE Uruguay S.A., Montevideo URUGUAY
ABB CHTZ Closed Joint Stock Company, Chirchik UZBEKISTAN
ABB Tamir Ltd., Nurabad UZBEKISTAN
(The) Lummus Company Venezuela C.A. Caracas VENEZUELA
ABB Servicios Vetco Gray de Venezuela C.A., Las Morochas VENEZUELA
ABB Vetco Gray de Venezuela, C.A., Maracaibo VENEZUELA
Asea Brown Boveri S.A., Caracas VENEZUELA
Inversiones ABB-SABA, C.A., Caracas VENEZUELA
Tavira SA, La Victoria VENEZUELA
ABB Industry Ltd., Ho Chi Minh City VIET NAM
ABB Transformers Ltd., Hanoi VIET NAM
ABB Ltd., Lusaka ZAMBIA
ABB (Private) Ltd., Harare ZIMBABWE
<Page>
ABB Botton Armature Winding (Private) Ltd., Harare ZIMBABWE
ABB Water Meters Ltd., Luton/Harare ZIMBABWE
(819 row(s) affected)
</Table>