<Page> EXHIBIT 8.1 ABB GROUP COMPANIES (CONSOLIDATED) BY COUNTRY AS PER MARCH 31, 2003 <Table> <Caption> ABB Share Curr- Country Interest Capital ency Company % in 1000 - ---------------------------------------------------------------------------------------------- ALGERIA ABB Electrical Service Company Spa, Hydra 60.00 108000 DZD SpA ABB Lummus Global Algeria, Hydra 100.00 21000 DZD SARPI - Societe Algerienne pour la realisation 50.00 420282 DZD de projets industriels, Alger ANGOLA ABB Electrica SGPS, Lda., Luanda 100.00 200 USD EAM - Empresa Angolana de Metalomecanica SARL, 75.00 200 USD Luanda ARGENTINA Asea Brown Boveri S.A., Buenos Aires 100.00 10510 ARS Modulec S.A., San Luis 100.00 800 ARS ABB Vetco Gray Argentina S.A., Pcia. de Buenos 100.00 3 ARS Aires ARUBA (NL) ABB Import & Export Services Ltd., 100.00 1 USD Oranjestad/Aruba (NA) AUSTRALIA ABB Australia Pty Limited, Sydney 100.00 122436 AUD Allco Pty Limited, Tomago, NSW 100.00 16497 AUD Babcock Australia Pty Limited, Sydney, NSW 100.00 2500 AUD ABB Service Pty Ltd., Sydney, NSW 100.00 17718 AUD ABB EPT Management Ltd., Sydney, NSW 100.00 64437 AUD ABB Financial Services Australia Ltd., Sydney 100.00 3000 AUD ABB Group Investment Management Pty. Ltd., 100.00 9110 AUD Sydney ABB Group Holdings Pty. Ltd., Sydney 100.00 316200 AUD ABB Industry Pty Ltd., Regents Park, NSW 100.00 37 AUD ABB Administrative Services Pty. Ltd., Regents 100.00 9973 AUD Park, NSW ABB Group Investment LLP, Sydney 100.00 146232 AUD ABB Net SA Pty Limited, Sydney NSW 100.00 19200 AUD ABB Redbank Investments Pty Ltd., Sydney 100.00 6437 AUD ABB Transmission & Distribution Ltd., Moorebank, 100.00 14914 AUD NSW Westralian Transformers Pty Ltd., Osborne Park, 100.00 2025 AUD WA ABB Vetco Gray Australia Pty Ltd., Melbourne, 100.00 383 AUD VIC AUSTRIA ABB AG, Vienna 100.00 15000 EUR ABB Building & Infrastructure Solution GmbH, 100.00 35 EUR Wien Kraft & Warme Gebaudesysteme GmbH, Vienna 100.00 100 EUR ABB Montage GmbH, Innsbruck 100.00 42 EUR BAHRAIN ABB Automation E.C., Bahrain 100.00 500 USD BELGIUM Asea Brown Boveri S.A., Brussels 100.00 13290 EUR ABB Building Systems, Zaventem 100.00 5034 EUR Asea Brown Boveri Electro NV/SA, Zaventem 100.00 2649 EUR Asea Brown Boveri Europe Ltd., Brussels 100.00 2500 BEF </Table> <Page> <Table> S.A. Helvimo N.V., Brussels 99.00 62400 BEF Asea Brown Boveri Jumet S.A., Jumet 100.00 1487 EUR Sirius Belgium Reassurances S.A., Liege 100.00 1246 EUR ABB Energy Service NV, Mechelen 100.00 862 EUR BERMUDA (GB) Scandinavian Reinsurance Company Ltd., Bermuda 100.00 100000 USD BOLIVIA Asea Brown Boveri Ltda., La Paz-Bolivia 100.00 98 USD BOTSWANA ABB (Pty) Ltd., Gaborone 100.00 541 BWP BRAZIL ABB Ltda., Osasco 100.00 145682 BRL ABB Empreendimentos LTDA, Sao Paulo 100.00 42000 BRL ABB Participacoes Ltda., Sao Paulo 100.00 189566 BRL Termobahia II Ltda., Bahia 100.00 3 BRL BULGARIA ABB Bulgaria EOOD, Sofia 100.00 10400 BGL ABB Avangard AD, Sevlievo 100.00 118566 BGL ABB Control EOOD, Petrich 100.00 34560 BGL CAMEROON Asea Brown Boveri S.A., Douala 100.00 30000 XAF CANADA ABB Inc., St. Laurent, Quebec 100.00 247157 CAD ABB Bomem Inc., Quebec 100.00 18219 CAD Combustion Engineering Technology Investment 100.00 27285 CAD Corp., St.Laurent, Quebec ABB International Projects Inc., St.Laurent, QC 100.00 100 CDN ABB Offshore Systems Canada Inc., Nisku 100.00 CDN Smartcore Systems Inc., Alberta 100.00 500 CAN ABB Vetco Gray Canada Inc., Edmonton, Alberta 100.00 0 CAD CHILE Asea Brown Boveri S.A., Santiago 100.00 2959294 CLP CHINA ABB (China) Ltd., Beijing 100.00 120000 USD ABB Engineering (Shanghai) Ltd., Shanghai 100.00 2000 USD ABB Bailey Beijing Controls Co. Ltd., Beijing 51.00 6684 CNY ABB Chongqing Transformer Company Ltd., 62.20 38647 USD Chongqing City ABB Distribution Transformer (Hefei) Limited, 100.00 8000 USD Anhui ABB Xiamen Switchgear Co. Ltd., Xiamen 66.20 5000 USD ABB (China) Engineering Co. Ltd. Xiamen 100.00 2100 USD ABB Huadian High Voltage Switchgear (Xiamen) 51.00 3000 USD Company Ltd., Xiamen ABB Holding Ltd., Hong Kong 100.00 27887 HKD ABB Beijing Drive Systems Co. Ltd., Beijing 90.00 5000 USD ABB LV Installation Materials Co. Ltd., Beijing 85.70 17100 USD ABB Xinhui Low Voltage Switchgear Co. Ltd., 60.00 6200 USD Xinhui (Guangdong) ABB Xiamen Low Voltage Equipment Co. Ltd., 94.00 6200 USD Xiamen ABB Shanghai Motors Co. Ltd., Shanghai 75.00 11216 USD ABB Shanghai Transformer Co. Ltd., Shanghai 51.00 7000 USD ABB High Voltage Switchgear Co. Ltd., Beijing 60.00 11400 USD ABB Hefei Transformer Co. Ltd., Hefei 84.29 21000 USD ABB Xi'an Power Capacitor Company Limited, Xi'an 51.00 4500 USD Vetco Gray Petroleum Equipment (Shanghai) Co. 60.00 1800 USD Ltd., Shanghai ABB Xiamen Electrical Controlgear Co. Ltd., 80.00 4300 USD </Table> <Page> <Table> Fujian Province ABB Zhongshan Transformer Company Ltd., 51.00 15000 USD Zhongshan City COLOMBIA Asea Brown Boveri Ltda., Bogota 99.99 485477 COP COTE D'IVOIRE/IVORY COAST ABB Technology SA, Abidjan 99.00 178540 XOF CROATIA ABB Ltd., Zagreb 100.00 2730 HRK CZECH REPUBLIC Entrelec Ceska Sro, Brno 100.00 8250 CZK ABB s.r.o., Prague 100.00 100100 CZK ABB Lummus Global s.r.o., Brno 100.00 100 CZK DENMARK ABB A/S, Skovlunde 100.00 241000 DKK ABB Offshore Danmark A/S, Kolding 100.00 350 DKK ECUADOR Asea Brown Boveri S.A., Quito 96.87 325 USD EGYPT Asea Brown Boveri S.A.E., Cairo 100.00 20040 EGP ABB Arab Contractors for Construction, 65.00 5000 EGP Heliopolis ABB Arab S.A.E., Cairo 80.00 40000 EGP ABB Automation S.A.E., Heliopolis 100.00 5000 EGP ABB Group Process Center S.A.E., Cairo 100.00 250 EGP ABB High Voltage Co. S.A.E., Heliopolis/Cairo 100.00 5000 EGP ABB Metals & Plastics Manufact. Co. SAE, 10th of 80.00 5000 EGP Ramadan City ABB Petroleum Technology, Cairo 100.00 500 USD ABB SUSA Egypt, Maadi 100.00 50 EGP ABB Turbochargers S.A.E., Suez 100.00 199 EGP ABB Transformers S.A.E., El-Nozha El-Gedida 65.00 10000 EGP EL SALVADOR ABB S.A. de CV, San Salvador 100.00 30 SVC ESTONIA ABB AS, Tallinn 100.00 25985 EEK ETHIOPIA Asea Brown Boveri Ltd., Addis Ababa 100.00 0 ABB-Midroc Industrial Services Pvt. Ltd. Co., 51.00 4600 ETB Addis Ababa FINLAND ABB Oy, Helsinki 100.00 168188 EUR ABB Credit Oy, Helsinki 100.00 1682 EUR ABB Current Oy, Helsinki 100.00 58866 EUR ABB East Ventures Oy, Helsinki 100.00 8412 EUR Kanavakangas, Helsinki 100.00 101 EUR Kiinteisto Oy Bolenraitti 10, Helsinki 100.00 25 EUR Sahkolahteenmaki-Kiinteistot Oy, Helsinki 100.00 99 EUR ABB Sahkorinne Kiinteisto Oy, Helsinki 100.00 1348 EUR ABB Shipins Oy, Turku 60.00 505 EUR Kiinteisto Oy Toijalan Hameentie 23, Helsinki 100.00 84 EUR FRANCE ABB S.A., Paris La Defense 100.00 38921 EUR ABB Alternative Energies SAS, Laon 100.00 200 EUR ABB Automation SAS, Massy 99.90 8789 EUR ABB Business Services, Paris 100.00 40 EUR </Table> <Page> <Table> Cogelub, Persan 51.00 510 FRF L'Ebenoid, Villeurbanne 100.00 1000 EUR Entrelec Group, Lyon 100.00 19526 EUR Helita, Persan 92.22 320 EUR ABB Entrelec SAS, Villeurbanne 100.00 25000 EUR Soule Materiel Electrique, Bagneres de Bigorre 92.22 13625 EUR Soule Finance Developpement, Bagneres de Bigorre 94.00 8923 EUR Soule Protection Surtensions, Bezons 92.22 3851 EUR ABB Full Maintenance SAS, Persan 100.00 40 EUR ABB Instrumentation, Massy 100.00 668 EUR ABB Lummus Global SarL., Paris La Defense 100.00 100 EUR ABB Manufacturing and Consumer Industries, St 100.00 253 EUR Ouen l'Aumone ABB Building Systems, Massy 100.00 40 EUR ABB Process Industrie, Aix les Bains 100.00 3466 EUR Striebel & John France S.A.R.L., Wesserling 51.00 686 EUR ABB ITI, Nanterre Cedex 100.00 1102 EUR ABB Spie Tableaux, Geispolsheim-Gare 75.00 1641 EUR ABB Vetco Gray France S.A.R.L, Pau 100.00 1000 FFR GERMANY ABB Automatisierungsanlagen Cottbus GmbH, 100.00 12000 DEM Cottbus ABB Airport Technologies GmbH, Mannheim 100.00 5700 DEM ABB AG, Mannheim 100.00 327600 DEM ABB Automation Products GmbH, Eschborn 100.00 20750 DEM ABB Asset Finance GmbH, Mannheim 100.00 100 DEM ABB Stotz-Kontakt/Striebel & John Vertriebs- 75.50 511 EUR GmbH, Sasbach ABB Schaltanlagentechnik GmbH, Ladenburg 100.00 2500 DEM ABB Automation Beteiligungs GmbH, Mannheim 100.00 37800 DEM Busch-Jaeger Elektro GmbH, Mannheim/Ludenscheid 100.00 3000 DEM ABB Bauprojektmanagement GmbH, Mannheim 100.00 50 EUR ABB Beteiligungen GmbH, Mannheim 100.00 125200 DEM ABB Beteiligungs- und Verwaltungsges. mbH, 100.00 120000 DEM Mannheim ABB Calor Emag Hochspannung GmbH, Hanau 100.00 100 EUR ABB Calor Emag Mittelspannung GmbH, Ratingen 100.00 28751 DEM ABB Engineering and Consulting GmbH, Wiesbaden 100.00 0 DEM EDR Energiedienstleistungsges. Ratingen mbH, 100.00 50 DEM Freiburg Entrelec Fanal GmbH & CO KG, Wuppertal 100.00 50 DEM Entrelec Schiele Fanal GmbH, Koln 100.00 1050 DEM Entrelec Schiele Industriewerke GmbH & CO KG, 100.00 4000 DEM Hornberg Entrelec SIW GmbH, Hornberg 100.00 50 DEM ABB Equity Ventures GmbH, Mannheim 100.00 50 DEM ABB Finanzierungs- und Verwaltungs GmbH, 100.00 50 EUR Mannheim ABB Flakt GmbH, Butzbach 100.00 51292 DEM ABB Grundbesitz GmbH, Mannheim 100.00 10000 DEM ABB Grundbesitz Berlin GmbH & Co. Objekte Berlin 100.00 DEM OHG, Berlin ABB Group Services Center GmbH, Mannheim 100.00 2560 DEM ABB Gebaudetechnik AG, Mannheim 100.00 12315 DEM ABB Grundbesitz-Verwaltung-GmbH, Mannheim 100.00 50 DEM Hartmann & Braun GmbH & Co. KG, Eschborn 100.00 6080 DEM ABB Isolrohr GmbH, Fulda 100.00 5000 DEM JLEC Holdings GmbH, Mannheim 100.00 50 DEM JLEC Power Ventures GmbH, Mannheim 100.00 50 DEM ABB Energiekabel GmbH, Mannheim 100.00 20503 EUR Key2Automation GmbH, Mannheim 100.00 25 EUR Komposit-Risikoberatungs- und 100.00 50 DEM Versicherungsvermittlungs-GmbH, Heidelberg ABB Logistics Center Europe GmbH, Menden 100.00 50 DEM Asea Brown Boveri AG & Co. Leasing KG, Mannheim 100.00 2 DEM ABB Lummus Global GmbH, Wiesbaden 100.00 0 DEM ABB Manufacturing & Consumer Industries GmbH, 100.00 7200 DEM </Table> <Page> <Table> Friedberg ABB New Ventures GmbH, Essen 100.00 50 DEM ABB Patent GmbH, Mannheim 100.00 50 DEM ABB Process Industries GmbH, Eschborn 100.00 16000 EUR Pucaro Elektro-Isolierstoffe GmbH, Roigheim 100.00 4500 DEM ABB Service GmbH, Bobingen 100.00 50 DEM Skyva International GmbH, Laudenburg 99.97 300 DEM Sirius Ruckversicherungsservice GmbH, Hamburg 100.00 51 EUR ABB Stotz-Kontakt GmbH, Mannheim 100.00 6800 EUR Striebel & John GmbH & Co. KG, Sasbach- 51.00 2000 DEM Obersasbach Striebel Vermogensverwaltungs-GmbH, Sasbach- 51.00 50 DEM Obersasbach ABB Training Center Berlin GmbH, Berlin 100.00 18000 DEM ABB Training Center Rhein-Neckar GmbH, Mannheim 100.00 50 DEM ABB Technologie GmbH, Mannheim 100.00 25 DEM ABB Transformatoren GmbH, Bad Honnef 100.00 16300 DEM ABB Treasury Services GmbH, Frankfurt 100.00 100 DEM ABB Utilities GmbH, Mannheim 100.00 ABB Wirtschaftsbetriebe GmbH, Mannheim 100.00 500 DEM GREECE Asea Brown Boveri S.A., Metamorphossis Attica 100.00 285740 GRD SAE Hellas A.E., Societa Anonima Tecnica 100.00 1000 EUR Elettrificazione, Athens ABB Trade S.A., Metamorphossis Attica 99.90 20000 GRD Wind Park of Rhodes SA, Rhodes 80.00 30000 GDR WRE Hellas SA, Athens 100.00 477000 GDR HONG KONG ABB (Hong Kong) Ltd., Hong Kong 100.00 20000 HKD ABB Asia Pacific Ltd., Hong Kong 100.00 4249 HKD ABB Asia Pacific Services Ltd., Hong Kong 100.00 1000 HKD ABB Supply Services Ltd., Hong Kong 100.00 300 HKD HUNGARY ABB Engineering Trading and Service Ltd., 100.00 178700 HUF Budapest ABB Pacont Kft., Budapest 100.00 725480 HUF ABB Szerviz Kft., Budapest 100.00 329790 HUF INDIA Asea Brown Boveri Ltd., Mumbai 52.11 423817 INR ABB Holdings (South Asia) Ltd., Bangalore 100.00 205930 INR ABB Industrial IT Development Center Limited, 100.00 4500 INR Bangalore INDONESIA PT ABB Bailey, Jakarta 100.00 1000 USD PT ABB Batam 100.00 520511 IDR PT ABB Installation Materials, Jakarta 95.00 3655000 IDR PT ABB Sakti Industri, Jakarta 51.00 4000 USD PT ABB Transmission and Distribution, Jakarta 60.00 11050 USD PT Vetco Gray Indonesia, Jakarta 100.00 5600 IDR IRAN, ISLAMIC REPUBLIC OF ABB (P.J.S.C.), Teheran 100.00 6444000 IRR ABB Petroleum Equipment Industries Company 65.00 1680000 IRR (PJSC), Tehran IRELAND ABB Ltd, Dublin 100.00 2871 EUR ABB Holdings Ireland Ltd., Dublin 100.00 625 EUR ABB Transformers Ltd., Waterford 100.00 2316 EUR Rialto Cables & Plastics Ltd., Dublin 75.00 10 IEP Wessel Energy Cables Ltd., Dublin 75.00 0 IEP Wessel Cable Ltd., Longford 75.00 2401 IEP Wessel Industries Holdings Ltd., Dublin 75.00 6400 IEP </Table> <Page> <Table> Wessel Industries Ltd., Dublin 75.00 689 IEP Wessel Promotion Ltd., Dublin 75.00 61 IEP Wessel (R&D) Ltd., Dublin 75.00 0 IEP ISRAEL ABB Technologies Ltd., Tirat Carmel 99.99 420 ILS ITALY ABB S.p.A., Milan 100.00 22000 EUR ABB Solutions S.p.A., Milano 100.00 23242 EUR ABB SACE S.p.A., Sesto S. Giovanni (MI) 100.00 60000 EUR ABB Reno De Medici s.r.l. Milan 60.00 41 EUR ABB Corporate Administration & Properties 99.99 7142 EUR S.p.A., Milan ABB Estense Service S.p.A., Ferrara 51.00 100 EUR ABB Installazioni S.p.A., Milan 99.99 2068 EUR ABB Corporate Service s.r.l., Milan 100.00 650 EUR ABB Process Solutions & Services S.p.A., Milan 100.00 99000 ITL ABB Trasmissione & Distribuzione S.p.A., Milan 100.00 35000 EUR PR.ENER.CA Ceresio S.r.l., Milan 65.00 12 EUR ABB Group Service Center srl., Milano 100.00 516 EUR SACEM-Sarda Costruzioni e Montaggi Industriali 100.00 516 EUR S.p.A., Milan ABB Servomotors S.r.l., Milan 100.00 1291 EUR ABB Process Solutions & Services SPA, Milan 100.00 8500 EUR Telecogen s.r.l., Bussolengo 75.00 200 EUR ABB Energy Automation S.p.A., Milan 100.00 15492 EUR ABB Finanziaria srl, Milan 100.00 2000 EUR Telesafe Energy S.r.l., Massa 38.25 93 EUR ABB Vetco Gray Italia S.R.L., Milan 100.00 23700 ITL JAPAN ABB K.K., Tokyo 100.00 1000000 JPY JORDAN ABB Ltd. Jordan, Amman 100.00 350 JOD ABB Near East Trading Ltd., Amman 95.00 30 JOD KAZAKHSTAN ABB Ltd., Almaty 100.00 300 USD KENYA Asea Brown Boveri Ltd., Nairobi 100.00 15500 KES KOREA, REPUBLIC OF ABB Ltd., Seoul 100.00 18670000 KRW KUWAIT ABB Engg. Technologies Co. (KSCC), Safat 49.00 100 KWD LATVIA ABB SIA, Riga 100.00 2506 LVL LEBANON ABB Electrical Co. S.A.L., Beirut 67.00 155000 LBP LITHUANIA ABB UAB, Vilnius 100.00 600 LTL ABB Technika UAB, Vilna 100.00 600 LTL LUXEMBOURG Asea Brown Boveri (Luxembourg) S.A., Luxembourg 100.00 496 EUR MALAYSIA ABB Holdings Sdn. Bhd., Subang Jaya 100.00 4490 MYR ABB Insurance Brokers (L) Bhd., Labuan 100.00 300 MYR ABB Industrial and Building Syst. Sdn. Bhd., 100.00 3000 MYR Subang Jaya </Table> <Page> <Table> ABB Malaysia Sdn Bhd, Subang Jaya 100.00 3500 MYR ABB Manufacturing Sdn. Bhd., Subang Jaya 100.00 700 MYR ABB Sapura Sdn.Bhd., Kuala Lumpur 49.00 500 MYR ABB Transmission and Distribution Sdn. Bhd., 66.00 3500 MYR Subang Jaya MALI Asea Brown Boveri Mali, Bamako 100.00 5000 XOF MALTA ABB Lummus Malta Limited, Floriana 100.00 100 EUR MAURITIUS Asea Brown Boveri Ltd., Port Louis 51.00 3000 MUR ABB International Holdings Ltd., Port Louis 100.00 0 USD ABB Lummus Crest Mauritius, Port Louis 100.00 MEXICO Asea Brown Boveri S.A. de C.V., Tlalnepantla 100.00 419096 MXN Entrelec SA de CV, Nuevo Leon 100.00 1000 MXN ABB Mexico S.A. de C.V., Tlalnepantla 100.00 156618 MXN ABB Vetco Gray Mexico S.A. de C.V., Santa Clara 100.00 25800 USD Coatitla MOROCCO Asea Brown Boveri S.A., Casablanca 100.00 5400 MAD MOZAMBIQUE ABB Tecnel Limitada, Maputo 60.00 3307500 MZM NAMIBIA Asea Brown Boveri (Pty) Ltd., Windhoek 100.00 3036 NAD NETHERLANDS ABB BV, Rotterdam 100.00 20000 NLG ABB Building Systems B.V., Oud - Beijerland 100.00 18 EUR ABB Holdings BV, Amsterdam 100.00 119 EUR Corimmo Adviesgroep BV, Amsterdam 100.00 18 EUR ABB Capital, B.V., Amsterdam 100.00 20000 NLG Capio Finance B.V., Amsterdam 100.00 18 EUR Lummus JSC Russia B.V. The Hague 100.00 100 NLG Capio Frankfurt Immo BV, Amsterdam 100.00 18 EUR Capio Holding N.V., Amsterdam 100.00 5853 EUR Capio Frankfurt Immo BV & Inverell Properties 100.00 13290 EUR OHG, Amsterdam Dungarubba Properties BV, Amsterdam 100.00 18 EUR Elsag Bailey Hartmann & Braun Nederland BV, 100.00 1050 NLG Delft ABB Energie Service BV, Rotterdam 100.00 40 NLG ABB Entrelec BV, Hengelo 100.00 25 EUR ABB Equity BV, Amsterdam 100.00 150 EUR ABB Equity Ventures B.V., Amsterdam 100.00 40 NLG ABB Finance B.V., Amsterdam 100.00 40 NLG ABB Financial Services B.V., Amsterdam 100.00 16786 NLG ABB Power Investment (India) B.V., Amsterdam 100.00 40 NLG Inverell Properties BV, Amsterdam 100.00 18 EUR ABB Lummus Global B.V., The Hague 100.00 12000 NLG ABB Lummus Heat Transfer B.V., The Hague 100.00 361 NLG ABB Lummus Project Participations B.V., The 100.00 18 EUR Hague Lummus Contracting B.V., The Hague 100.00 40 NLG Lummus Worldwide Contracting B.V. (LUWOCO), The 100.00 42 NLG Hague Maynard BV, Breda 100.00 47 NLG Novolen Technology Holding, C.V., The Hague 80.00 ABB Oil & Gas Europe B.V., The Hague 100.00 23693 NLG The Yueyang Power Holding Company B.V., 100.00 50 EUR Amstelveen </Table> <Page> <Table> ABB New Ventures B.V., Amstelveen 100.00 200 EUR ABB Energy Ventures Projects B.V., Amsterdam 100.00 40 NLG ABB Payment Services B.V., Amstelveen 100.00 100 EUR ABB SattLine BV, Etten-Leur 100.00 100 NLG ABB Structured Finance Investment BV, Amstelveen 100.00 40 NLG ABB Zantingh Energiesystemen BV, Aalsmeer 100.00 300 NLG NEW ZEALAND ABB Limited, Auckland 100.00 30501 NZD ABB Maintenance Services Limited, Auckland 100.00 1 NZD NIGERIA ABB NG Ltd., Ikeja/Lagos 60.00 5671 NGN ABB Electrical Systems Ltd., Lagos 90.00 56000 NGN ABB Lummus Global (Nigeria) Ltd., Lagos 60.00 2000 NGN ABB Oil & Gas Nigeria Ltd., Lagos 55.00 4970 NGN ABB Lummus Global Nigeria Ltd., Nigeria 60.00 2000 NGN ABB Powerlines Limited., Lagos 49.50 5000 NGN Vetco Gray Nigeria Limited, Port Harcourt 60.00 337 NGN NORWAY ABB Holding AS, Billingstad 100.00 800000 NOK ABB Anchor Contracting AS, Billingstad 90.10 1000 NOK ABB Structured Finance As, Billingstad 100.00 1240000 NOK ABB Gas Technology AS, Bergen 55.20 1494 NOK ABB Industri og Offshore AS, Billingstad 100.00 50 NOK J.P. Kenny AS, Forus 100.00 6629 NOK Nordisk Eiendomsforvaltning AS, Billingstad 100.00 500000 NOK ABB Kraft AS, Drammen 100.00 140826 NOK Stadt Automasjon AS, Billingstad 100.00 766677 NOK Norsk Subsea Cable AS, Drammen 51.00 1000 NOK ABB Financial Services AS, Olso 100.00 100000 NOK ABB Vetco Gray AS, Stavanger 100.00 500 NOK OMAN ABB LLC, Al Hamriya 65.00 150 OMR PAKISTAN ABB (Pvt) Ltd., Lahore 100.00 31966 PKR PANAMA ABB S.A., Panama 100.00 100 USD Tradeinvest Centroamericana S.A., Panama 61.23 2000 USD PAPAUA, NEW GUINEA EPT (PNG) Pty Limited, Port Moresby 100.00 0 PGK General Construction (New Guinea) Ltd., Port 100.00 39 PGK Moresby ABB Industry (PNG) Pty LTd., Regents Park, NSW 74.00 0 PGK PERU Asea Brown Boveri S.A., Lima 99.99 17152 PEN PHILIPPINES Asea Brown Boveri Inc., Paranaque, Metro Manila 100.00 123180 PHP POLAND ABB Sp. zo.o., Warsaw 95.98 208843 PLN Entrelec Polzka Sp. zo.o., Leborska 100.00 900 PLN ABB Instal Sp. zo.o., Wroclaw 100.00 34200 PLN ABB Zamech Gazpetro Sp. zo.o., Elblag 100.00 1300 PLN ABB Zamech Marine Sp. zo.o., Elblag 100.00 7000 PLN PORTUGAL ABB S.G.P.S, S.A., Amadora 100.00 4117 EUR ABB Stotz Kontakt Electrica, Lda., Porto 100.00 700 EUR SGIE 2000 - Consultores em Organizacao 100.00 400 EUR Industrial S.A., Lisboa </Table> <Page> <Table> ABB (Asea Brown Boveri) S.A., Amadora 100.00 11477 EUR SMM - Sociedade de Montagens Metalomecanicas 100.00 10729 EUR S.A., Amadora ROMANIA ABB SRL, Bucharest 100.00 500 USD RUSSIA Asea Brown Boveri Ltd., Moscow 100.00 333 USD ABB Elektroizolit Bushing Ltd., Moscow 70.60 1700 USD ABB Communications and Information Systems Ltd., 100.00 200 USD Moscow ABB Electroengineering Ltd., Moscow 100.00 2100 USD ABB Elmek Ltd., Moscow 100.00 500 USD ABB Industrial and Building Systems Ltd., Moscow 100.00 4000 USD ABB Moskabel Ltd., Moscow 75.00 7500 USD 000 ABB Lummus Global, Moscow 100.00 10 RUR ABB Moselectro Ltd., Moscow 74.50 2000 USD ABB Automation LLC, Moscow 76.20 2200 USD ABB UETM Ltd., Ekaterinburg 51.49 5337 USD SAUDI ARABIA ABB Contracting Company Ltd., Riyadh 65.00 10000 SAR ABB Electrical Industries Ltd., Riyadh 65.00 59000 SAR ABB Automation Co. Ltd., Riyadh 65.00 10250 SAR Electrical Materials Center, Riyadh 500 SAR Lummus Alireza Ltd. Co., Saudi Arabia 51.00 3500 SAR Saudi SAE Technical Construction Co. Ltd., 99.99 10000 SAR Riyadh ABB Service Co. Ltd., Al Khobar 65.00 2000 SAR SENEGAL ABB Technologies S.A., Dakar 100.00 475200 XOF SINGAPORE ABB Agencies Pte. Ltd., Singapore 100.00 410 SGD Entrelec Asia, Singapore 100.00 200 SGD ABB Holdings Pte. Ltd., Singapore 100.00 25597 SGD ABB Industry Pte. Ltd., Singapore 100.00 6845 SGD ABB Lummus Global Pte. Ltd., Singapore 100.00 528 SGD ABB Offshore Systems Pte. Ltd., Singapore 100.00 894 SGD ABB Support Pte. Ltd., Singapore 100.00 11000 SGD ABB Treasury Center (Asia Pacific) Pte. Ltd., 100.00 10000 USD Singapore ABB Vetco Gray Pte. Ltd., Singapore 100.00 1000 SGD SLOVAKIA ABB s.r.o., Bratislava 100.00 9289 SKK ABB Elektro s.r.o., Bratislava 100.00 10000 SKK ABB Komponenty s.r.o., Kosice 100.00 40066 SKK SLOVENIA ABB D.o.o., Ljubljana 100.00 300 USD SOUTH AFRICA ABB Holdings (Pty) Ltd., Sunninghill 80.00 4050 ZAR Desta Power Matla Holdings (Pty) Ltd., Pretoria 19.96 ZAR Desta Power Matla (Pty) Ltd., Pretoria 29.98 22 ZAR ABB Karebo Manufacturers (Pty), Midrand 48.00 4000 ZAR Primkop Airport Management (Pty) Ltd., Nelspruit 90.00 4000 ZAR ABB Powertech Transformers (Pty) Ltd., Pretoria 40.00 128 ZAR ABB South Africa (Pty) Ltd., Sunninghill 80.00 5000 ZAR SPAIN Asea Brown Boveri S.A., Madrid 100.00 5543595 ESP ABB Automation Products S.A., Barcelona 100.00 5234 EUR ABB Sistemas Industriales S.A., San Quirze del 100.00 910000 ESP Valles </Table> <Page> <Table> ABB Stotz Kontakt, S.A., Getafe 100.00 3030 EUR ABB Transmission & Distribution Systems, Madrid 100.00 2098150 ESP ABB Power Technology S.A., Zaragoza 100.00 2484530 ESP SWEDEN ABB Participation AB, Vasteras 100.00 4689565 SEK ABB AB, Vasteras 100.00 400000 SEK ABB Automation Technology Products AB, Vasteras 100.00 150000 SEK CEPA Pressteknik AB, Grangesberg 100.00 5000 SEK CEPA Industri AB, Grangesberg 100.00 125 SEK ABB Construction AB, Vasteras 100.00 10000 SEK ABB CSC Finance AB, Stockholm 100.00 500 SEK ABB Building Systems AB, Vasteras 100.00 205000 SEK Romania Invest AB, Vasteras 75.00 100 SEK AB Cythere 61, Vasteras 100.00 100 SEK ABB Energy Information Systems AB, Stockholm 100.00 1500 SEK AB Electro-Invest, Vasteras 100.00 24000 SEK ABB Industriunderhall AB, Degerfors 51.00 300 SEK ABB Livsmedelsunderhall AB, Eskilstuna 100.00 100 SEK Fastighets AB Malmaberg, Vasteras 100.00 250 SEK ABB Fastighet AB, Vasteras 100.00 3000 SEK Fastighets AB Balgen, Vasteras 100.00 100 SEK ABB Technology FLB AB, Stockholm 100.00 40000 SEK ABB Virkestorkar AB, Skelleftea 100.00 1000 SEK Fastighets AB Regionen, Vasteras 100.00 100 SEK ABB Group Services Center AB, Vasteras 100.00 11700 SEK ABB Industriservice AB, Uppsala 91.00 1000 SEK Fastighets AB Jonslund, Vasteras 100.00 100 SEK Fastighets AB Isolatorn, Vasteras 100.00 100 SEK ABB Insurance Holding Sweden AB, Stockholm 100.00 100 SEK ABB Kumotech AB, Sundsvall 51.00 100 SEK Fastighets AB Lothar, Vasteras 100.00 150 SEK ABB Manufacturing & Consumer Industries AB, 100.00 5000 SEK Vasteras ABB Motors Central Stock Nordic AB, Vasteras 100.00 100 SEK ABB Norden Holding AB, Stockholm 100.00 459000 SEK Fastighets AB Sinus, Vasteras 100.00 100 SEK Fastighets AB Orjan, Vasteras 100.00 100 SEK ABB Industries AB, Vasteras 100.00 280000 SEK ABB New Finance AB, Stockholm 100.00 167546 SEK Fastighets AB Romberga, Vasteras 100.00 4000 SEK ABB I-R Waterjet AB, Ronneby 51.00 6000 SEK ABB Service AB, Vasteras 100.00 17000 SEK ABB Structured Finance Investment AB, Stockholm 100.00 100 SEK Sirius International Forsakrings AB (publ), 100.00 800000 SEK Stockholm Fastighets AB Solskavan, Vasteras 100.00 150 SEK ABB Pappersunderhall AB, Vasteras 100.00 1000 SEK ABB Halsan AB, Vasteras 100.00 6800 SEK ABB Power Technology Products AB, Ludvika 100.00 170000 SEK ABB TD Finance AB, Stockholm 100.00 100 SEK Tre Kronor Kapital AB, Stockholm 100.00 100 SEK ABB Financial Services AB, Stockholm 100.00 50000 SEK ABB Teknikservice AB, Fagersta 100.00 2041 SEK ABB Financial Holding AB, Vasteras 100.00 100 SEK ABB Utilities AB, Vasteras 100.00 260000 SEK ABB Fullservice AB, Ornskoldsvik 100.00 1200 SEK SWITZERLAND ABB Ltd, Zurich 100.00 3000024 CHF ABB Asea Brown Boveri Ltd., Zurich 100.00 2380000 CHF ABB Asia Participations AG, Zurich 100.00 750 CHF ABB Schweiz Holding AG, Baden 100.00 200000 CHF ABB Financial Services Ltd., Zurich 100.00 100 CHF ABB Insurance Brokers AG, Baden 100.00 100 CHF ABB AP Trading & Engineering AG, Zurich 100.00 100 CHF Arnold AG, Bern 100.00 1000 CHF ABB Automation Technologies Management Ltd., 100.00 100 CHF </Table> <Page> <Table> Zurich ABB Holding AG, Zurich 100.00 1199438 CHF Broger AG, Mullheim 100.00 200 CHF ABB Corporate Management Services AG, Zurich 100.00 100 CHF ABB Credit, Baden 100.00 Entrelec International Dicoesa, Belfaux 100.00 5000 CHF ABB Energy Engineering AG, Zurich 100.00 100 CHF ABB Export Bank, Zurich 100.00 50000 CHF ABB MEA Participation Ltd., Zurich 100.00 1000 CHF ABB Energie Services Schweiz, Zurich 100.00 100 CHF ABB Energy Services International Ltd., Zurich 100.00 100 CHF "Patelhold" Patentverwertungs- und Elektro- 100.00 400 CHF Holding AG, Zurich ABB Group Processes Ltd., Zurich 100.00 500 CHF Grossenbacher Installationen AG, St. Gallen 100.00 1500 CHF ABB Handels- und Verwaltungs AG, Zurich 100.00 1000 CHF ABB Immobilien AG, Baden 100.00 20000 CHF ABB Installationen AG, Volketswil 100.00 4000 CHF ABB International Services AG, Zurich 100.00 1000 CHF JAG Jakob Installationen AG, Biel 100.00 500 CHF ABB KeyCom AG, Zurich 100.00 1500 CHF Kriegel & Co. Inh. Th. Muller AG, Muttenz 100.00 600 CHF Kriegel & Schaffner AG, Basel 100.00 150 CHF ABB Manufacturing and Consumer Industries 100.00 100 CHF Management Ltd., Zurich Micafil AG, Zurich 100.00 4000 CHF ABB New Ventures Ltd., Zurich 100.00 100 ABB ABB Oil, Gas and Petrochemicals Management Ltd., 100.00 100 CHF Zurich ABB International Marketing Ltd., Zurich 100.00 1000 CHF ABB Projects and Services Ltd., Zurich 100.00 100 CHF ABB Power Technologies Management Ltd., Zurich 100.00 100 CHF ABB Research Ltd., Zurich 100.00 100 CHF ABB Secheron S.A., Satigny 99.97 22000 CHF Skyva Switzerland AG, Haegendorf 99.97 5 CHF ABB Elettro Impianti S.A., Lugano 100.00 500 CHF ABB Technology Ltd., Zurich 100.00 100 CHF ABB Turbo-Systems Holding Ltd., Baden 100.00 40000 CHF ABB Turbo-Systems AG, Baden 100.00 10000 CHF TAIWAN ABB Ltd., Taipei 100.00 200000 TWD TANZANIA, UNITED REPUBLIC Asea Brown Boveri Ltd., Dar Es Salaam 100.00 141000 TZS ABB Berkeley Electrical Ltd., Dar es Salaam 100.00 ABB Pemacco Ltd., Dar es Salaam 100.00 ABB Tanelec Ltd., Arusha 70.00 2196591 TZS THAILAND ABB LIMITED, Samutprakarn 100.00 784000 THB Asea Brown Boveri Holding Ltd., Samutprakarn 100.00 1100 THB ABB Capacitors Ltd., Samutprakarn 100.00 20000 THB ABB Engineering & Construction Ltd., 100.00 9500 THB Samutprakarn Asea Brown Boveri Ltd., Samutprakarn 99.74 3500 THB ABB Distribution Ltd., Samutprakarn 100.00 60000 THB ABB Industry Ltd., Samutprakarn 100.00 10000 THB ABB Power Ltd., Samutprakarn 100.00 10000 THB Thephalai Company Ltd., Samutprakarn 100.00 100 THB TUNISIA ABB Maghreb Services S.A., Tunis 100.00 83 USD TURKEY ABB Holding A.S., Istanbul 99.95 12844 USD ABB Elektrik Sanayi A.S., Istanbul 99.79 10568 USD </Table> <Page> <Table> UGANDA ABB Ltd., Kampala 100.00 17940 UGS UKRAINE ABB Ltd., Kiev 100.00 500 USD ABB Monolit, Kharkov-664 51.00 1273 UNITED ARAB EMIRATES ABB Energy Automation S.p.A., Abu Dhabi 100.00 ABB Transmission & Distribution Ltd., Abu Dhabi 49.00 150 AED ABB Industries (L.L.C), Dubai 49.00 5000 AED UNITED KINGDOM ABB Ltd., London 100.00 20000 GBP Architron Steward Ltd., London 100.00 ABB Control Ltd., Exhall, Coventry 100.00 1500 GBP ABB Credit Ltd., London 100.00 USD ABB Consultancy Services Ltd., Hants 99.80 50 GBP Durham Control Systems Ltd., London 100.00 ABB Low Voltage Systems Ltd., Sunderland 100.00 0 GBP Durham Switchgear International Ltd., London 100.00 Durham Switchgear Ltd., London 100.00 25 GBP Elsag Bailey Ltd., Telford 100.00 6187 GBP ABB Equity Development Company Ltd., London 100.00 0 GBP European Field Development Technology Ltd., 100.00 800 GBP Sutton Entrelec MTE, Essex 99.10 800 GBP ABB Equity Ventures (UK) Ltd., London 100.00 ABB Equity Limited, Guernsey 100.00 10 GBP ABB Eutech Limited, Warrington 100.00 500 GBP ABB Eurofin Limited, Guernsey 100.00 1000 EUR ABB Equity Ventures (Jersey) Ltd., Jersey 100.00 0 USD ABB Treasury & Energy Services (UK) PLC, London 100.00 2000 GBP ABB Lummus Global Ltd., Redhill 100.00 40700 GBP ABB Holdings Ltd., London 100.00 60390 GBP ABB International Finance Limited, Guernsey 100.00 230 USD ABB Insurance Limited, Guernsey 100.00 4000 USD ABB Automation Ltd., Stevenage 100.00 4000 GBP ABB IOP Services Ltd., Surrey 100.00 1 GBP ABB Investments Ltd., London 100.00 13 GBP ABB Lummus Crest Ltd., Redhill 100.00 1 GBP ABB Lutech Resources Ltd., Redhill 100.00 1 GBP GN Novinvest Ltd., St. Helier 100.00 100 CHF ABB Offshore Systems Ltd., Bristol 100.00 1481 GBP ABB Real Estate, London 100.00 1000 GBP ABB Transinvest Limited, St. Helier, Jersey 100.00 3641 CHF ABB Vetco Gray U.K. Ltd., Aberdeen 100.00 23000 GBP West Africa Completion Services Ltd., London 100.00 1 GBP ABB Building Technologies, Solihull 100.00 40 GBP William Steward (Holdings) Ltd., London 100.00 2000 GBP William Steward International Ltd., London 100.00 100 GBP William Steward Overseas Ltd., London 100.00 ABB Zantingh Ltd., Cheltenham 100.00 1474 GBP UNITED STATES Asea Brown Boveri Inc., Norwalk, CT 100.00 2 USD ABB Barranquilla Inc., Princeton, NJ 100.00 0 USD ABB Capital (USA) LLC, Delaware 100.00 250 USD Combustion Engineering Inc., Norwalk, CT 100.00 1 USD Connecticut Valley Claims, CT 100.00 1 DLI Engineering Corp., Bainbridge Island 100.00 ABB Susa/Dillingham, North Brunswick 55.00 0 ABB Equity Ventures Inc., Princeton, NJ 100.00 0 ABB Financial Services Inc., Stamford, CT 100.00 1 USD ABB Holdings Inc., Norwalk 100.00 2 USD ABB Investments LLC, Norwalk, CT 100.00 0 ABB Susa/Brown & Root, North Brunswick 51.00 ABB Susa/KDL, North Brunswick 51.00 </Table> <Page> <Table> Lummus Catalyst Company, Bloomfield, NJ 100.00 0 USD ABB Finance Inc., Stamford, CT 100.00 0 USD ABB Lummus Global Overseas Corporation, 100.00 1 USD Bloomfield, NJ ABB Lummus Global Inc., Bloomfield, NJ 100.00 12400 USD ABB Oil & Gas USA Inc., Houston, TX 100.00 190496 USD ABB Offshore Systems Inc., Houston 100.00 1 USD Offshore Production Systems, Inc., Houston, TX 100.00 0 USD ABB Prospects Inc., Norwalk 100.00 ABB Susa Inc., North Brunswick, NJ 100.00 1999 USD ABB DTC Inc., Bloomfield, NJ 100.00 0 USD Sirius America Insurance Company, New York, NY 100.00 4200 USD Camelot IS-2 International, Inc. D/B/A Skyva 99.97 20693988 USD International, Medford ABB Semiconductors Inc., Norwalk, CT 100.00 1 USD Shared Savings Contract, Inc., Saint Louis 80.00 30 USD ABB Susa/Cegaz, North Brunswick 62.50 ABB Susa International Inc., North Brunswick, NJ 100.00 1 USD ABB Treasury Center USA Inc., Stamford, CT 100.00 0 USD ABB Inc., Raleigh, NC 100.00 1 USD ABB Vetco Gray Inc., Houston, TX 100.00 3 USD URUGUAY ABB CL Logistic S.A., Montevideo 100.00 125 UYU ABBSF Trading S.A., Montevideo 100.00 12 USD UZBEKISTAN ABB CHTZ Closed Joint Stock Company, Chirchik 68.00 860 USD ABB Tamir Ltd., Nurabad 51.00 2500 USD VENEZUELA Asea Brown Boveri S.A., Caracas 100.00 4899373 VEB Inversiones ABB-SABA, C.A., Caracas 100.00 1400895 VEB ABB Servicios Vetco Gray de Venezuela C.A., Las 100.00 50 VEB Morochas ABB Vetco Gray de Venezuela, C.A., Maracaibo 100.00 500 VEB VIET NAM ABB Ltd., Hanoi 100.00 12771 USD ZAMBIA ABB Ltd., Lusaka 100.00 100 ZMK ZIMBABWE ABB (Private) Ltd., Harare 100.00 1000 ZWD </Table>