EXHIBIT 8.1 Principal Subsidiaries, Joint Ventures and Associates Percentage of voting At 31 December 2002 Country share capital held Principal activity - -------------------------------------------------------------------------------------------------------------------------------- UK - -- AstraZeneca UK Limited England 100# Research, production, marketing AstraZeneca Insurance Company Limited England 100 Insurance and reinsurance underwriting AstraZeneca Treasury Limited England 100 Treasury Continental Europe - ------------------ NV AstraZeneca SA Belgium 100 Marketing ASP SA France 100 Production AstraZeneca Pharma SA France 100 Research, production, marketing AstraZeneca GmbH Germany 100 Development, production, marketing AstraZeneca Holding GmbH Germany 100 Production, marketing AstraZeneca SpA Italy 100 Production, marketing AstraZeneca Farmaceutica Spain SA Spain 100 Production, marketing AstraZeneca AB Sweden 100 Research and development, production, marketing Astra Tech AB Sweden 100 Research and development, production, marketing AstraZeneca BV The Netherlands 100 Marketing The Americas - ------------ AstraZeneca do Brasil Ltda. Brazil 100 Production, marketing AstraZeneca Canada Inc. Canada 100 Research, production, marketing IPR Pharmaceuticals Inc. Puerto Rico 100 Development, production, marketing AstraZeneca LP US 99 Development, production, marketing AstraZeneca Pharmaceuticals LP US 100 Development, production, marketing Salick Health Care, Inc. US 100 Provision of disease-specific healthcare services Zeneca Holdings Inc. US 100 Production, marketing Asia, Africa & Australasia - -------------------------- AstraZeneca Pty Limited Australia 100 Research, production, marketing AstraZeneca Pharmaceutical Co., Limited China 100 Production, marketing AstraZeneca Hong Kong Limited Hong Kong 100 Production AstraZeneca KK Japan 80 Production, marketing # shares held directly The companies and other entities listed above are those whose results or financial position principally affected the figures shown in the Group's annual financial statements. A full list of subsidiaries, joint ventures and associates will be annexed to the Company's next annual return filed with the Registrar of Companies. The country of registration or incorporation is stated alongside each company. The accounting dates of principal subsidiaries and associates are 31 December, except for Salick Health Care, Inc. which is 30 November. AstraZeneca operates through 235 subsidiary companies worldwide. Products are manufactured in some 20 countries worldwide and are sold in over 100 countries.