EXHIBIT 21
SUBSIDIARIES OF REGISTRANT
The following is a list of subsidiaries of Registrant as of the date hereof
and the state or other jurisdiction of incorporation of each. Except as
indicated below, each subsidiary does business under its own name. Indentations
indicate that the voting securities of a subsidiary are wholly owned by the
subsidiary immediately preceding the indentation, unless otherwise indicated.
The names of certain subsidiaries are omitted. Such subsidiaries would not,
if considered in the aggregate as a single subsidiary, constitute a significant
subsidiary within the meaning of Item 601(b)(21)(ii) of Regulation S-K.
State or Other
Jurisdiction
Subsidiary of Incorporation
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ACCO World Corporation Delaware
ACCO Brands, Inc. Delaware
ACCO Canada Inc. Ontario, Canada
ACCO Europe PLC England
ACCO-Rexel Group Services Limited England
ACCO Australia Pty. Limited Australia
ACCO Eastlight Limited England
ACCO-Rexel Limited (1) Republic of Ireland
ACCO U.K. Limited England
Hetzel Vermogensverwaltungs GmbH Germany
Hetzel GmbH & Co. KG (2) Germany
NOBO Group Limited England
ACCO France S.A. (3) France
NOBO (UK) Limited
ACCO Ireland (4)
ACCO Italia S.p.A. Italy
Boone International, Inc. Delaware
Day-Timers, Inc. Delaware
International Business Controls, B.V. Netherlands
Acushnet Company Delaware
Acushnet Cayman Limited Cayman Islands
Acushnet Lionscore, Ltd. (5) Cayman Islands
Acushnet Foot-Joy (Thailand) Limited Thailand
Acushnet Foreign Sales Corporation Barbados
Acushnet International Inc. Delaware
Acushnet Canada Inc. Canada
Acushnet Europe Ltd. England
Acushnet GmbH Germany
Acushnet Nederland B.V. Netherlands
Acushnet Sverige AB Sweden
Acushnet Japan, Inc. Delaware
Cobra Golf Incorporated Delaware
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(1) ACCO-Rexel Limited is 66.67% owned by ACCO-Rexel Group Services Limited
and 33.3% owned by ACCO World Corporation.
(2) Hetzel GmbH & Co. KG is a limited partnership owned 99.1% by ACCO U.K.
Limited and 0.9% by Hetzel GmbH.
(3) ACCO France S.A. is 85.8% owned by NOBO Group Limited and 14.2% owned by
ARTOIS.
(4) ACCO Ireland is a branch of International Business Controls, B.V.
(5) 40% owned by Acushnet Cayman Limited.
State or Other
Jurisdiction
Subsidiary of Incorporation
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Fortune Brands Finance Canada Ltd. Ontario, Canada
Fortune Brands Finance UK plc England
Fortune Brands International Corporation Delaware
Jim Beam Brands Worldwide, Inc. (6) Delaware
Alberta Distillers Limited Alberta, Canada
Bourbon Warehouse Receipts, Inc. Delaware
Bourbon Warehouse Netherlands B.V. Netherlands
Jim Beam Brands Netherlands B.V. Netherlands
Maxxium Worldwide B.V. (8) Netherlands
Jim Beam Brands Australia Pty. Ltd. Australia
Jim Beam Brands Canada, LP (9) New Brunswick, Canada
Jim Beam Brands Co. Delaware
Future Brands LLC (7) Delaware
John de Kuyper & Son, Incorporated Delaware
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(6) Fortune Brands, Inc. owns 100% of the common stock, and 90% of the capital
stock, of Jim Beam Brands Worldwide ("JBBW"). V&S Vin & Sprit AB owns 10%
of JBBW's capital stock, in the form of convertible preferred stock which
is convertible into 10% of the common stock of JBBW.
(7) Future Brands LLC is a limited liability company which is 50% owned by
Jim Beam Brands Co. and 1% owned by Jim Beam Brands Worldwide Inc.
(8) 25% owned by Jim Beam Brands Netherlands B.V.
(9) 99% owned by Jim Beam Brands Worldwide and 1% owned by Bourbon Warehouse.
State or Other
Jurisdiction
Subsidiary of Incorporation
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MasterBrand Industries, Inc. Delaware
MasterBrand Cabinets, Inc. Delaware
NHB Industries Limited Canada
NHB Industries, Inc. Delaware
Omega Cabinets, Ltd. Delaware
Bulrad Illinois, Inc. Illinois
Kitchen Craft of Canada Ltd. Canada
Kitchen Craft Cabinetry Ltd. British Columbia, Canada
Panther Transport, Inc. Iowa
Master Lock Company Delaware
Master Lock de Nogales, S.A. de C.V. (10) Mexico
Master Lock Europe, S.A.S. (11) France
Moen Incorporated Delaware
Moen China, Limited (12) Hong Kong
Moen de Mexico, S.A. de C.V. Mexico
Moen Guangzhou Faucet Co., Ltd. (13) China
Moen, Inc. Ontario, Canada
Moen International, Inc. Connecticut
Moen Sonora S.A. de C.V. (14) Delaware
21st Century Companies, Inc. Delaware
Waterloo Industries, Inc. Delaware
Waterloo de Nogales, S.A. de C.V. (15) Mexico
1700 Insurance Company Ltd. Bermuda
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10 49,996 shares owned by Master Lock Company and 4 shares owned by John
Heppner, Executive Vice President and Chief Operating Officer of Master
Lock Company.
11 99.68% owned by Master Lock Company.
12 Owned 99% by Moen Incorporated and 1% by Moen International, Inc.
13 80% owned by Moen Incorporated.
14 49,999 shares owned by Moen Incorporated and 1 share owned by Bruce A.
Carbonari, President and Chief Executive Officer of MasterBrand Industries,
Inc.
15 99.9% owned by Waterloo Industries, Inc. and 0.1% owned by MasterBrand
Industries, Inc.