EXHIBIT 8.1
LIST OF CONSOLIDATED AND ASSOCIATED COMPANIES AT DECEMBER 31, 2001
SHARE HELD (IN %) OWNERSHIP
-------------------------- INTEREST
DIRECTLY INDIRECTLY (IN %)
---------- ---------- ----------
NAME OF COMPANY COUNTRY 2001 2001 2001
- --------------- ------------------------- ---------- ---------- ----------
A. FULLY CONSOLIDATED
Aidi Center S.P.R.L. Belgium ................. -- 100.0 100.0
Albatros S.A. Belgium ................. -- 100.0 100.0
Alfa-Beta Vassilopoulos S.A. Greece .................. -- 50.6 50.6
Aniserco S.A. Belgium ................. 72.2 27.8 100.0
Athenian Real Estate Development, Inc. United States ........... -- 100.0 100.0
Atlas A.S. Czech Republic .......... -- 100.0 100.0
ATTM Consulting and Commercial, Ltd. Cyprus .................. 51.0 -- 51.0
Birdshop S.P.R.L. Belgium ................. -- 100.0 100.0
Boney Wilson & Sons, Inc. United States ........... -- 100.0 100.0
Boxer S.P.R.L. Belgium ................. -- 100.0 100.0
Delanthuis N.V. Belgium ................. 86.0 14.0 100.0
Delhaize America, Inc. United States ........... 80.6 19.4 100.0
Delhaize Finance B.V. The Netherlands ......... -- 100.0 100.0
Delhaize Insurance Corp., Inc. United States ........... -- 100.0 100.0
Delhaize The Lion America, Inc. United States ........... 100.0 -- 100.0
Delhaize The Lion Asia, Ltd. Hong Kong ............... 100.0 -- 100.0
Delhaize The Lion Coordination Center S.A. Belgium ................. 100.0 -- 100.0
Delhaize "The Lion" Nederland B.V. The Netherlands ......... -- 100.0 100.0
Delhaize The Lion Pacific Thailand ................ 100.0 -- 100.0
Delhome S.A. Belgium ................. 80.0 20.0 100.0
Delimmo S.A. Belgium ................. 100.0 -- 100.0
Delnemo A.S. Czech Republic .......... -- 100.0 100.0
Delrest, Inc. United States ........... -- 100.0 100.0
Delshop S.A. Belgium ................. 100.0 -- 100.0
Delvita A.S. Czech Republic .......... -- 100.0 100.0
Delvita S.R.O. Slovakia ................ -- 100.0 100.0
ENA S.A. Greece .................. -- 100.0 50.6
Essex Realty Corp. United States ........... -- 100.0 100.0
FL Food Lion, Inc. United States ........... -- 100.0 100.0
Food Lion, LLC United States ........... -- 100.0 100.0
Food Lion (Thailand), Inc. United States ........... -- 100.0 100.0
Food Lion (Thailand) Limited Thailand................. -- 100.0 100.0
Frippiat S.A. Belgium ................. -- 100.0 100.0
Gillo S.P.R.L. Belgium ................. -- 100.0 100.0
Hannabro, Co. United States ........... -- 100.0 100.0
Hannaford Bros., Co. United States ........... -- 100.0 100.0
Hannaford Licensing Corp. United States ........... -- 100.0 100.0
Hannaford Procurement Corp. United States ........... -- 100.0 100.0
Hannaford Trucking Company United States ........... -- 100.0 100.0
Hancot, Inc. United States ........... -- 100.0 100.0
Jan Van Gent S.P.R.L Belgium ................. -- 100.0 100.0
Kash n' Karry Food Stores, Inc. United States ........... -- 100.0 100.0
Lion Garden Food Company Thailand ................ -- 100.0 100.0
Martin's Food of South Burlington, Inc. United States ........... -- 100.0 100.0
Mega Doi Romania ................. -- 86.0 51.0
Mega Dolphin Romania ................. -- 59.3 51.0
Mega Image Romania ................. -- 51.0 51.0
NP Lion Leasing & Consulting, Ltd. Cyprus .................. 51.0 -- 51.0
Plain Street Properties, Inc. United States ........... -- 100.0 100.0
Points Plus Punten S.A. Belgium ................. 100.0 -- 100.0
Progressive Distributors, Inc. United States ........... -- 100.0 100.0
P.T. Lion Super Indo Indonesia ............... -- 51.0 51.0
Redelcover S.A. Luxembourg .............. -- 100.0 100.0
Regab B.V. The Netherlands ......... -- 100.0 100.0
Risk Management Services, Inc. United States ........... -- 100.0 100.0
Serdelco S.A. France .................. -- 100.0 100.0
Shop 'N Save--Mass., Inc. United States ........... -- 100.0 100.0
SID S.A. Belgium ................. -- 100.0 100.0
E-3
SHARE HELD (IN %) OWNERSHIP
-------------------------- INTEREST
DIRECTLY INDIRECTLY (IN %)
---------- ---------- ----------
NAME OF COMPANY COUNTRY 2001 2001 2001
- --------------- ------------------------- ---------- ---------- ----------
Svermark B.V. The Netherlands ......... -- 100.0 100.0
Super Discount Markets, Inc. United States ........... -- 60.0 60.0
Super Dolphin Romania ................. -- 51.0 51.0
The Pride Reinsurance Company, LTD. Ireland ................. -- 100.0 100.0
Trofo S.A. Greece .................. -- 100.0 50.6
Vadis S.P.R.L. Belgium ................. -- 100.0 100.0
Wambacq & Peeters S.A. Belgium ................. 85.0 -- 85.0
Wintrucks S.A. Belgium ................. 20.0 80.0 88.0
B. PROPORTIONALLY CONSOLIDATED
Shop N Save Singapore ............... -- 49.0 49.0
C. ASSOCIATED COMPANIES
Accounted under the equity method:
Debarry Center United States ........... -- 50.0 50.0
Accounted under the cost method:
ENA Bulgaria EOOD Bulgaria ................ -- 100.0 50.6
HomeRuns.com United States ........... -- -- --
Special Event S.A. Belgium ................. 30.0 -- 30.0
- ---------------
(1) Delhaize Group consolidated and controlled the operations of Delhaize
America for all periods presented. In April 2001, Delhaize Group
completed its purchase of Delhaize America in a share exchange. At
December 31, 2000, Delhaize Group owned 37.2% of Delhaize America's
non-voting Class A common stock and 56.3% of Delhaize America's voting
Class B common stock resulting in an effective ownership interest in
Delhaize America of 45.1%.
(2) On November 12, 2001, Super Discount Markets, Inc. filed for
protection under Chapter 11 of the United States bankruptcy code and
is in liquidation.
E-4