EXHIBIT 21
GEORGIA-PACIFIC CORPORATION SUBSIDIARIES
AS OF March 1, 2002
The following table lists each subsidiary of Georgia-Pacific
Corporation indented under the name of its immediate parent, the percentage of
each subsidiary's voting securities beneficially owned by its immediate parent
and the jurisdiction under the laws of which each subsidiary was organized:
% of Voting
Name Securities Jurisdiction
- ---- ----------- ------------
Georgia-Pacific Corporation - Georgia
A) 175 Peachtree, LLC 100 Georgia
B) Arbor Property and Casualty Limited 100 Bermuda
C) Arkansas Louisiana & Mississippi Railroad Company 100 Delaware
D) Ashley, Drew & Northern Railway Company 100 Arkansas
E) Blue Rapids Railway Company 100 Kansas
F) Brown Board Holding, Inc. 100 Delaware
G) Brunswick Pulp & Paper Company 100 Delaware
H) Brunswick Pulp Land Company, Inc. 100 Delaware
I) CeCorr, Inc. 100 Indiana
J) Color-Box, LLC 58/1/ Georgia
K) Fordyce and Princeton R. R. Co. 100 Arkansas
L) ForestExpress, LLC 33.33/2/ Delaware
M) Fort James Corporation 100 Virginia
1) Fort James International Holdings, Ltd. 88.8/3/ Virginia
a) Brusara Participacoes Ltda. 99.99/4/ Brazil
b) China Tissue Co. Ltd. 50 British Virgin Islands
i) Shanghai Cimic Fort James Tissue Co. Limited 98.2/5/ People's Republic of China
c) Crown Zellerbach AG Zug 95 Switzerland
d) Crown Zellerbach Interamerica, Inc. 100 Panama
e) Fort James Alberta Ltd. 100 Alberta
f) Fort James Canada, Inc. 100 Canada
i) Canada Cup (1994) Inc. 100 Canada
ii)Dixie Canada Corp. 100 Canada
g) Fort James de Mexico S.A. de C.V. 99.95238 Mexico
h) Fort James Healthcare Management Corporation 100 Delaware
i) Fort James Holding de Mexico, S.A. de C.V. 99.98/6/ Mexico
i) Manufacturas Fort James de Mexico, S.A. de C.V. 99.998/7/ Mexico
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1 58% of Color-Box, LLC is owned by Georgia-Pacific Corporation and 42% is
owned by Chesapeake Display & Packaging Company.
2 Georgia-Pacific Corporation, International Paper Company and Weyerhaeuser
Company are all members of ForestExpress, LLC with each holding a 33.33%
interest.
3 Fort James Corporation owns 88.8% of Fort James International Holdings, Ltd.
And Fort James Operating Company owns 11.2%.
4 Fort James International Holdings, Ltd. owns 99.99% of Brusara Participacoes
Ltda and Fort James Corporation owns .001%.
5 China Tissue Co., Ltd. owns 98.2% of Shanghai CIMIC Fort James Tissue Co.,
Limited and Shanghai Min. Ying Industrial Co. owns 1.8%.
6 Fort James International Holdings, Ltd. owns 99.98% of Fort James Holding
de Mexico, S.A. de C.V. and Fort James Operating Company owns .002%.
% of Voting
Name Securities Jurisdiction
- ---- ----------- ------------
ii) Fort James S.A. de C.V. 99.998/8/ Mexico
j) Fort James Investment S.a.r.l. 100 US/Luxembourg
k) Fort James S.a.r.l. 100 Luxembourg
i) Fort James B.V. 100 The Netherlands
I) Fort James Europe Limited 100 United Kingdom
II) Fort James France S.A.S. 100 France
III) Fort James France s.c.a. 97.7/9/ France
1) Fort James Belux S.P.R.L. 100 Belgium
2) Fort James Brionne S.A.S. 99.99/10/ France
3) Laboratoires Polive S.N.C. 50 France
4) Sodipan S.C.A. 100 France
a) Sodipan Transformation S.A.R.L. 100 France
5) Sodipan S.N.C. 100 France
6) Vania Expansion S.N.C. 50 France
a) Etablissements Ruby S.A. 90 France
7) Wear Safe (Malaysia) SDN, BHD 60 Malaysia
IV) Fort James Hellas S.A. 100 Greece
V) Fort James Ireland Limited 100 Ireland
1) Handi-Pak Distributors Limited 100 Ireland
VI) Fort James Italia S.r.l. 100 Italy
VII) Fort James Nederland 100 The Netherlands
1) Fort James Belgium B.V.B.A. 100 Belgium
2) Fort James Deutsch-Land GmbH 100 Germany
VIII) Fort James S.P.R.L. 100 Belgium
IX) Fort James S.P.R.L. S. Comp.A. 100 Spain
X) Fort James Services S.N.C. 99.9/11/ Belgium
XI) Fort James Suomi OY 100 Finland
1) Fort James Danmark A/S 100 Denmark
2) Fort James Norge AS 100 Norway
3) Fort James Sverige AB 100 Sweden
4) Ikaalisten Teollisuuspal-Velu oy 100 Finland
5) James River EESTI AS 100 Estonia
6) Nokian Palkallispal-Velutoy 100 Finland
7) Zao Fort James 100 Russia
XII) Fort James UK Limited 100 United Kingdom
1) British Tissues Limited 100 England
2) Fort James Group Services Limited 100 United Kingdom
3) Fort Sterling Limited 100 England
a) Stuart Edgar 100 England
4) Troy Fibers Limited 100 United Kingdom
XIII) Ipek Kagit A.S. 50 Turkey
l) Jarapar Participacoes Ltda. 99.99/12/ Brazil
m) St. Francis Insurance Co. Ltd. 100 Bermuda
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7 Fort James Holding de Mexico, S.A. de C.V. owns 99.998% of Manufacturas Fort
James de Mexico, S.A. de C.V. and Fort James International Holdings, Ltd.
owns .002%.
8 Fort James Holding de Mexico, S.A. de C.V. owns 99.998% of Fort James S.A.
de C.V. and Fort James International Holdings, Ltd. owns .002%.
9 Fort James B.V. owns 97.7% of Fort James France s.c.a. and Fort James
S.P.R.L. owns 2.3%.
10 Fort James France s.c.a owns 99.99% of Fort James Brionne SAS and Fort James
S.P.R.L. owns .01%.
11 Fort James B.V. owns 99.9% of Fort James Services S.N.C. and Fort James
S.P.R.L. owns 1%.
12 Fort James International Holdings, Ltd. owns 99.99% of Jarapar Participacoes
Ltda and Fort James Corporation owns .001%.
% of Voting
Name Securities Jurisdiction
- ---- ----------- ------------
2) Fort James Maine, Inc. 100 Maine
3) Fort James Operating Company 100 Virginia
a) Ecosource Corp. 100 Delaware
b) Fort James Camas L.L.C. 100 Washington
c) Fort James Fiber Canada Corporation 100 Ontario
d) Fort James Green Bay L.L.C. 100 Wisconsin
e) Fort James Northwest L.L.C. 100 Oregon
I)Harmon Associates Ltd. 100 Ontario
Ii) Harmon International Limited 100 United Kingdom
f) Prim Company L.L.C. 100 Wisconsin
g) West Mason, Inc. 100 Delaware
h) Swanson Wiper Corporation 100/13/ Wisconsin
4) Naheola Cogeneration Limited Partnership 99/14/ Delaware
N) G-P Gypsum Corporation 100 Delaware
1) KMHC, Incorporated 100 California
a) Compania Occidental Mexicana, S.A. de C.V. 49 Mexico
0) G-P Maine, Inc. 100 Delaware
P) G-P Receivables, Inc. 100 Delaware
Q) Georgia-Pacific (Bermuda) Finance Ltd. 1000 Bermuda
R) Georgia-Pacific Childcare Center, LLC 100 Georgia
S) Georgia-Pacific Development Company 100 Delaware
1) Dunes West Joint Venture, A Partnership 100/15/ South Carolina
a) Dunes West Recreation Association, Inc. 100 Delaware
T) Georgia-Pacific Foreign Holdings, Inc. 100 Delaware
U) Georgia-Pacific Holdings, Inc. 100 Delaware
V) Georgia-Pacific Investment Company 100 Oregon
W) Georgia-Pacific Resins, Inc. 100 Delaware
X) Georgia-Pacific Shared Services Corp. 100 Delaware
Y) Georgia-Pacific Tissue, LLC 95/16/ Delaware
1) Wisconsin Tissue Management, LLC 100 Delaware
Z) Georgia-Pacific Tissue Real Estate Company, LLC 100 Delaware
AA) Georgia-Pacific West, Inc. 100 Oregon
1) Aztec Trading Company, S.A. 100 Panama
2) Flakeboard, Inc. 100 Oregon
a) G-P Flakeboard Company 67/17/ Ontario
3) GPMF, Inc. 100 Delaware
4) G-P Canada Finance Company 100 Nova Scotia
5) G-P Canada Holdings, Limited 100 Nova Scotia
a) Beaverwood Finance Company 100 Nova Scotia
b) Georgia-Pacific Canada, Inc. 100 Ontario
i) Flakeboard Canada Incorporated 100 Nova Scotia
ii) Georgia-Pacific (Barbados), Limited 100 Barbados
6) G-P Latin America, Incorporated 100 Barbados
a) Inversiones Georgia-Pacific 99/18/ Barbados
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13 Fort James Operating Company owns 100% of the preferred stock of Swanson
Wiper Corporation and 50% of the common stock.
14 Fort James Pennington, Inc. owns 99% of Naheola Cogeneration, Limited
Partnership and Naheola Cogeneration, Inc. owns 1%.
15 50% of the partnership of Dunes West Joint Venture is owned by Georgia-
Pacific Development Company and 50% is owned by Georgia-Pacific Investment
Company.
16 95% of Georgia-Pacific Tissue, LLC is owned by Georgia-Pacific Corporation
and 5% is owned by Wisconsin Tissue Mills, Inc.
17 67% of G-P Flakeboard Company is owned by Flakeboard, Inc. and 33% is owned
by F.B.F. Corporation.
% of Voting
Name Securities Jurisdiction
- ---- ----------- ------------
7) Georgia-Pacific Asia, Inc. 100 Delaware
a) Georgia-Pacific-Asia (H. K.) Limited 100/19/ Hong Kong
8) Georgia-Pacific Building Materials Sales, Ltd. 100 New Brunswick
9) Georgia-Pacific de Mexico, S. de R. L. de C. V. 100/20/ Mexico
10) Georgia-Pacific Finance, LLC 100 Delaware
11) Georgia-Pacific Foreign Sales Corporation 100 Barbados
12) Georgia-Pacific NZ Holdings, LLC 100 Delaware
a) G-P Securities Company 100 New Zealand
b) Georgia-Pacific Global Corporation 100 Oregon
i) GPSP, Inc. 100 Delaware
c) Georgia-Pacific NZ Company 100 New Zealand
13) Georgia-Pacific U.K. Limited 100 England
14) Georgia Steamship Company, Inc. 100 Delaware
15) Pulpsource GmbH 90/21/ Switzerland
16) St. Croix Pulpwood, Limited 100 New Brunswick
AB) Georgia Temp, Inc. 100 Delaware
AC) Gloster Southern Railroad Company 100 Delaware
AD) Great Northern Nekoosa Corporation 100 Maine
1) Chattahoochee Industrial Railroad 100 Georgia
2) Envases Industriales de Costa Rica, S.A. 33.33/22/ Costa Rica
3) Fipasa-Fibras Panama, S.A. 50 Panama
4) Great Southern Paper Company 100 Georgia
5) Industria Panamena de Papel, S.A. 50 Panama
6) Leaf River Forest Products, Inc. 100 Delaware
a) LRC Timber, Inc. 100 Delaware
b) LRFP Timber, Inc. 100 Delaware
c) Old Augusta Railroad Company 100 Mississippi
7) Nekoosa Packaging Corporation 100 Delaware
a) G-P Total Packaging Solutions, Inc. 100 Delaware
8) Nekoosa Papers Inc. 100 Wisconsin
a) Georgia-Pacific Britain, L.L.C. 100/23/ Delaware
AE) Millennium Packaging Solutions, LLC 50/24/ Delaware
1) NATC California Holdings, LLC 100 Delaware
a) NATC California, LLC 100 Delaware
AF) Phoenix Athletic Club, Inc. 100 Georgia
AG) Saint Croix Water Power Company, The 100 New Brunswick
AH) Southwest Millwork and Specialties, Inc. 100 Delaware
1) Maderas Howrey S. A. de C. V. 100/25/ Mexico
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18 99% of Inversiones Georgia-Pacific (Group 1 841) is issued to G-P Latin
America. Incorporated and 1% is issued to Georgia-Pacific (Barbados)
Limited.
19 90% of Georgia-Pacific Asia (H.K.) Limited is owned by Georgia-Pacific Asia,
Inc. and 10% is owned by Unisource International, Inc.
20 Georgia-Pacific de Mexico, S. de R.L. de C.V. is owned by both Georgia-
Pacific West, Inc. and Georgia-Pacific Investment Company.
21 90% of Pulpsource GmbH is owned by Georgia-Pacific West, Inc. and 10% is
owned by Unisource International, Inc.
22 33.33% of Envases Industriales de Costa Rica, S.A. is owned by Great
Northern Nekoosa Corporation and 66.67% is owned by Del Monte Fresh Produce
International, Inc.
23 90% of Georgia-Pacific Britain, L.L.C. is owned by Nekoosa Papers Inc. and
10% is owned by Great Northern Nekoosa Corporation.
24 50% of Millennium Packaging Solutions, LLC is owned by Georgia-Pacific
Corporation and 50% is owned by National Packaging Solutions Group.
% of Voting
Name Securities Jurisdiction
- ---- ----------- ------------
AI) Sprague's Falls Manufacturing Company (Limited), The 100 New Brunswick
AJ) St. Croix Water Power Company 100 Maine
AK) Tomahawk Land Company 100 Delaware
AL) Unisource Worldwide, Inc. 100 Delaware
1) Alco Realty, Inc. 100 Delaware
a) Alco Canada Realty Ltd. 100 Alberta
i) Braces Properties Corporation 50 Canada
2) BRT, Inc. 100 Delaware
3) Packaging Concepts International Corp. 100 New Jersey
4) Paper Corporation of North America 100 Delaware
a) Unisource Canada, Inc. 100 Ontario
b) Unisource Distribudora, S.A. de C.V. 100 Mexico
i) Servicios Corporativos, Unisource, S.A. de C.V. 99.9/26/ Mexico
ii) Unisource del Centro, S.A. de C.V. 99.9/27/ Mexico
iii) Unisource Empaque, S.A. de C.V. 99.9/28/ Mexico
5) Portfolio Receivables, Inc. 100 Delaware
a) Portfolio Receivables, LLC 100 Delaware
6) UniMadison, Inc. 100 Wisconsin
7) Unisource Capital Corporation 100 Delaware
8) The Unisource Corporation 100 Texas
9) Unisource Holdings, Inc. 100 Delaware
10) Unisource International, Inc. 100 Delaware
a) Unisource International Handelgesellschaft m.b.H. 99 Austria
b) Unisource International Hong Kong Limited 99 Hong Kong
c) Unisource International Limited 99 Jamaica
d) Unisource International (South East Asia) PTE Limited 99 Singapore
e) Unisource Planeacion, S.A. de C.V. 99 Mexico
f) Unisource Servicios, S.A. de C.V. 100 Mexico
11) Unisource Realty, Inc. 100 Delaware
12) Unisource Sales Corporation 100 Delaware
AM) XRS, Inc. 100 Delaware
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25 99.6% of Maderas Howrey S.A. de C.V. is issued to Southwest Millwork and
Specialties, Inc. and the remaining .4% is issued to Georgia-Pacific Shared
Services Corp., Georgia-Pacific Holdings, Inc, Georgia-Pacific Pulpwood
Company and Georgia-Pacific West, Inc. in equal parts. 100% of Series B
stock and 100% of Series C stock are issued to Southwest Millwork and
Specialties, Inc.
26 99.9% is owned by Unisource Distribudora, S.A. de C.V. and .01% is owned by
Unisource Servicios S.A. de C.V.
27 99.9% is owned by Unisource Distribudora, S.A. de C.V. and .01% is owned by
Unisource Servicios S.A. de C.V.
28 99.9% is owned by Unisource Distribudora, S.A. de C.V. and .01% is owned by
Unisource Servicios S.A. de C.V.