EXHIBIT 8.1
CONTROLLING COMPANY
PARENT COMPANY
Fiat S.p.A. Italy
SUBSIDIARIES CONSOLIDATED ON A LINE-BY-LINE BASIS
AUTOMOBILES
Fiat Auto Holdings B.V. Netherlands
Banco Fidis de Investimento SA Brazil
B.D.C. S.A. Belgium
FAL Fleet Services S.A.S. France
Fiat Auto Argentina S.A. Argentina
Fiat Auto (Belgio) S.A. Belgium
Fiat Auto Contracts Ltd United Kingdom
Fiat Auto Dealer Financing SA Belgium
Fiat Auto Espana S.A. Spain
Fiat Auto Financial Services Limited United Kingdom
Fiat Auto Financial Services (Wholesale) Ltd. United Kingdom
Fiat Auto (France) S.A. France
Fiat Auto Hellas S.A. Greece
Fiat Auto (Ireland) Ltd. Ireland
Fiat Auto Japan K.K. Japan
Fiat Auto Kreditbank GmbH Austria
Fiat Auto Lease N.V. Netherlands
Fiat Auto Maroc S.A. Morocco
Fiat Auto Nederland B.V. Netherlands
Fiat Auto Poland S.A. Poland
Fiat Auto Portuguesa S.A. Portugal
Fiat Auto South Africa (Proprietary) Ltd South Africa
Fiat Auto S.p.A. Italy
Fiat Auto (Suisse) S.A. Switzerland
Fiat Auto (U.K.) Ltd United Kingdom
Fiat Auto Var S.r.l. a S.U. Italy
Fiat Automobil AG Germany
Fiat Automobil GmbH Austria
Fiat Automobil Vertriebs GmbH Germany
Fiat Automobiler Danmark A/S Denmark
Fiat Automoveis S.A. - FIASA Brazil
Fiat Center Italia S.p.A. Italy
Fiat Center (Suisse) S.A. Switzerland
Fiat CR Spol. S.R.O. Czech Republic
Fiat Credit Belgio S.A. Belgium
Fiat Credito Compania Financiera S.A. Argentina
Fiat Distribuidora Portugal S.A. Portugal
Fiat Finance Holding S.A. Luxembourg
Fiat Finance Netherlands B.V. Netherlands
Fiat Handlerservice GmbH Germany
Fiat India Automobiles Private Limited India
Fiat India Private Ltd. India
Fiat Magyarorszag Kereskedelmi KFT. Hungary
Fiat Motor Sales Ltd United Kingdom
Fiat SR Spol. SR.O. Slovak Republic
Fiat Versicherungsdienst GmbH Germany
B-1
Fidis Credit Danmark A/S Denmark
Fidis Dealer Services B.V. Netherlands
Fidis Faktoring Polska Sp. z o.o. Poland
Fidis Finance Polska Sp. z o.o. Poland
Fidis Hungary KFT Hungary
Fidis Renting Italia S.p.A. Italy
Fidis S.p.A. Italy
Finplus Renting S.A. Spain
Inmap 2000 Espana S.L. Spain
International Metropolitan Automotive Promotion
(France) S.A. France
Italian Automotive Center S.A. Belgium
Sata-Societa Automobilistica Tecnologie
Avanzate S.p.A. Italy
Savarent Societa per Azioni Italy
Sofice-Societe de Financement des
Concessionaires s.a.s. France
Tarfin S.A. Switzerland
Targa Assistance S.r.l. Italy
Targa Automotive S.p.A. Italy
Targa Infomobility S.p.A. Italy
Targa Rent S.r.l. Italy
Targasys Espana S.L. Spain
Targasys Stock E.F.C. S.A. Spain
AGRICULTURAL AND CONSTRUCTION EQUIPMENT
CNH Global N.V. Netherlands
Austoft Industries Limited Australia
Banco CNH Capital S.A. Brazil
Bli Group Inc. U.S.A.
Blue Leaf I.P. Inc. U.S.A.
Case Brasil & CIA. LTDA. Brazil
Case Brazil Holdings Inc. U.S.A.
Case Canada Receivables Inc. Canada
Case Credit Australia Investments Pty. Ltd. Australia
Case Credit Corporation U.S.A.
Case Credit Holdings Limited U.S.A.
Case Credit Ltd. Canada
Case Equipment Holdings Limited U.S.A.
Case Equipment International Corporation U.S.A.
Case Europe S.a.r.l. France
Case Harvesting Systems GmbH Germany
Case India Limited U.S.A.
Case International Limited United Kingdom
Case International Marketing Inc. U.S.A.
Case LBX Holdings Inc. U.S.A.
Case LLC U.S.A.
Case Machinery (Shanghai) Co. Ltd. People's Rep.of China
Case Mexico S.A. Mexico
Case New Holland Inc. U.S.A.
Case New Holland Italia s.p.a. Italy
Case United Kingdom Limited United Kingdom
Case Wholesale Receivables Inc. U.S.A.
CNH Argentina S.A. Argentina
CNH Australia Pty Limited Australia
CNH Belgium N.V. Belgium
B-2
CNH Canada Ltd. Canada
CNH Capital Australia Pty. Ltd. Australia
CNH Capital Benelux S.A. Belgium
CNH Capital Corporation U.S.A.
CNH Capital (Europe) plc Ireland
CNH Capital Insurance Agency Inc. U.S.A.
CNH Capital plc Ireland
CNH Capital Receivables Inc. U.S.A.
CNH Capital U.K. Ltd United Kingdom
CNH Danmark A/S Denmark
CNH Deutschland GmbH Germany
CNH Engine Corporation U.S.A.
CNH Financial Services A/S Denmark
CNH Financial Services GmbH Germany
CNH Financial Services S.A. France
CNH Financial Services S.r.l. Italy
CNH France S.A. France
CNH Information Technology Company LLC U.S.A.
CNH International S.A. Luxembourg
CNH Latino Americana Ltda Brazil
CNH Maquinaria Spain S.A. Spain
CNH Movimento Terra S.p.A. Italy
CNH Osterreich GmbH Austria
CNH Polska Sp. z o.o. Poland
CNH Portugal-Comercio de Tractores e Maquinas
Agricolas Ltda Portugal
CNH Receivables Inc. U.S.A.
CNH Servicos Tecnicos e Desenvolvimento de
Negocios Ltda Brazil
CNH Trade N.V. Netherlands
CNH U.K. Limited United Kingdom
CNH Wholesale Receivables Inc. U.S.A.
Fiat Kobelco Construction Machinery S.p.A. Italy
Fiatallis North America Inc. U.S.A.
Fiat-Kobelco Construction Machinery Belgium SA Belgium
Flexi-Coil (U.K.) Limited United Kingdom
Harbin New Holland Tractors Co., Ltd. People's Rep.of China
HFI Holdings Inc. U.S.A.
JV Uzcaseagroleasing LLC Uzbekistan
JV UzCaseMash LLC Uzbekistan
JV UzCaseService LLC Uzbekistan
JV UzCaseTractor LLC Uzbekistan
Kobelco Construction Machinery America LLC U.S.A.
Kobelco Construction Machinery Europe BV Netherlands
MBA AG, Baumaschinen Switzerland
Multi Rental Locacao de Maquinas Ltda. Brazil
New Holland Australia Pty. Limited Australia
New Holland (Canada) Credit Company Canada
New Holland (Canada) Credit Holding Ltd. in liq. Canada
New Holland Canada Ltd. Canada
New Holland Credit Australia Pty Limited Australia
New Holland Credit Company LLC U.S.A.
New Holland Excavator Holdings LLC U.S.A.
New Holland Financial Services Ltd United Kingdom
New Holland Holding Limited United Kingdom
B-3
New Holland Holdings Argentina S.A. Argentina
New Holland Ltd United Kingdom
New Holland Mauritius (Private) Ltd. Mauritius
New Holland North America Inc. U.S.A.
New Holland Receivables Corporation U.S.A.
New Holland Retail Receivables Corporation I U.S.A.
New Holland Retail Receivables Corporation II U.S.A.
New Holland Tractor Ltd. N.V. Belgium
New Holland Tractors (India) Private Ltd India
O & K - Hilfe GmbH Germany
O & K Orenstein & Koppel GmbH Germany
Olaf Poulsen A/S Denmark
Pryor Foundry Inc. U.S.A.
Receivables Credit Corporation Canada
Receivables Credit II Corporation Canada
Receivables Credit III Corporation Canada
RosCaseMash Russia
Servicios Case Mexicana S.A. de C.V. Mexico
Shanghai New Holland Agricultural Machinery Corporation
Limited People's Rep.of China
COMMERCIAL VEHICLES
Iveco S.p.A. Italy
Amce-Automotive Manufacturing Co.Ethiopia Ethiopia
Astra Veicoli Industriali S.p.A. Italy
Brandschutztechnik Gorlitz GmbH Germany
C.A.M.I.V.A. Constructeurs Associes de Materiels S.A. France
Componentes Mecanicos S.A. Spain
Effe Grundbesitz GmbH Germany
Euromoteurs S.A. France
European Engine Alliance S.c.r.l. Italy
Heuliez Bus S.A. France
IAV-Industrie-Anlagen-Verpachtung GmbH Germany
Ikarus Egyedi Autobusz GY Hungary
Ikarusbus Jamugyarto RT Hungary
Industrial Vehicles Center Hainaut S.A. Belgium
Irisbus Australia Pty. Ltd. Australia
Irisbus Deutschland GmbH Germany
Irisbus France S.A. France
Irisbus Holding S.L. Spain
Irisbus Iberica S.L. Spain
Irisbus Italia S.p.A. Italy
Irisbus (U.K.) Ltd United Kingdom
IVC Brabant N.V. S.A. Belgium
IVC Nutzfahrzeuge AG Switzerland
IVC Vehicules Industriels S.A. Switzerland
IVC-Salzburg Nutzfahrzeughandel GmbH Austria
IVC-Wien Nutzfahrzeughandel GmbH Austria
Iveco Argentina S.A. Argentina
Iveco Austria GmbH Austria
Iveco Bayern GmbH Germany
Iveco Danmark A/S Denmark
Iveco Eurofire (Holding) GmbH Germany
Iveco Fiat Brasil Ltda Brazil
B-4
Iveco Finance AG Switzerland
Iveco Finance GmbH Germany
Iveco Finance Limited United Kingdom
Iveco Finanziaria S.p.A. Italy
Iveco Finland OY Finland
Iveco France S.A. France
Iveco International Trade Finance S.A. Switzerland
Iveco Investitions GmbH Germany
Iveco Latin America Ltda Brazil
Iveco Lease GmbH Germany
Iveco Limited United Kingdom
Iveco Lorraine S.a.s. France
Iveco Magirus AG Germany
Iveco Magirus Brandschutztechnik GmbH Germany
Iveco Mezzi Speciali S.p.A. Italy
Iveco Motorenforschung AG Switzerland
Iveco Motors of North America Inc. U.S.A.
Iveco Nederland B.V. Netherlands
Iveco Nord Nutzfahrzeuge GmbH Germany
Iveco Nord-Ost Nutzfahrzeuge GmbH Germany
Iveco Norge A.S. Norway
Iveco Nutzfahrzeuge GmbH Hannover Braunschweig Germany
Iveco Nutzfahrzeuge Nord-West GmbH Germany
Iveco Otomotiv Ticaret A.S. Turkey
Iveco Participations S.A. France
Iveco Pegaso S.L. Spain
Iveco Pension Trustee Ltd United Kingdom
Iveco Plan S.A. de Ahorro para fines determinados Argentina
Iveco Poland Ltd. Poland
Iveco Portugal-Comercio de Veiculos Industriais S.A. Portugal
Iveco (Schweiz) AG Switzerland
Iveco South Africa (Pty) Ltd. South Africa
Iveco Sud-West Nutzfahrzeuge GmbH Germany
Iveco Sweden A.B. Sweden
Iveco Trucks Australia Limited Australia
Iveco (UK) Ltd United Kingdom
Iveco Ukraine Inc. Ukraine
Iveco Venezuela C.A. Venezuela
Iveco West Nutzfahrzeuge GmbH Germany
Iveco-Motor Sich. Inc. Ukraine
Karosa A.S. Czech Republic
Karosa r.s.o. Slovack Republic
Lohr-Magirus Feuerwehrtechnik GmbH Austria
Lyon Vehicules Industriels S.A.S. France
Mediterranea de Camiones S.L. Spain
Officine Brennero S.p.A. Italy
Rhein-Main Nutzfahrzeuge GmbH Reichold, Franz
Kahl & Partners Germany
S.A. Iveco Belgium N.V. Belgium
S.C.I. La Mediterraneenne France
Seddon Atkinson Spares & Service Limited United Kingdom
Seddon Atkinson Vehicles Ltd United Kingdom
Sicca S.p.A. Italy
S.I.M.I.S.-Societe Industrielle pour le Materiels
d'Incendie et de Securite S.A. France
B-5
Societe Charolaise de Participations S.A. France
Societe d`Assistance Tecnique
Automobile S.A.T.A.U. S.A. France
Societe de Diffusion de Vehicules
Industriels-SDVI S.A.S. France
Stevi-Societe Stephanoise de Vehicules
Industriels S.A.S. France
Transolver Finance S.A. France
Transolver Operational Services Limited United Kingdom
Transolver Service S.A. Spain
Transolver Service S.p.A. Italy
Transolver Services GmbH Germany
Transolver Services S.A. France
Trucksure Services Ltd United Kingdom
Utilitaries & Vehicules Industriels
Franciliens-UVIF SAS France
Zona Franca Alari Sepauto S.A. Spain
2 H Energy S.A.S. France
FERRARI - MASERATI
Ferrari S.p.A. Italy
Ferrari Deutschland GmbH Germany
Ferrari International S.A. Luxembourg
Ferrari N.America Inc. U.S.A.
Ferrari San Francisco Inc. U.S.A.
Ferrari (Suisse) SA Switzerland
GSA-Gestions Sportives Automobiles S.A. Switzerland
Maserati North America Inc. U.S.A.
Maserati S.p.A. Italy
Societe Francaise de Participations
Ferrari - S.F.P.F. S.A.R.L. France
COMPONENTS
Magneti Marelli Holding S.p.A. Italy
Automotive Lighting Brotterode GmbH Germany
Automotive Lighting Corporation U.S.A.
Automotive Lighting Holding GmbH in liq. Austria
Automotive Lighting Italia S.p.A. Italy
Automotive Lighting o.o.o. Russia
Automotive Lighting Polska Sp. z o.o. Poland
Automotive Lighting Reutlingen GmbH Germany
Automotive Lighting S.R.O. Czech Republic
Automotive Lighting UK Limited United Kingdom
C.e.a. Axo Scintex S.A. France
Fiat CIEI S.p.A. Italy
Iluminacao Automotiva Ltda Brazil
Industrial Yorka de Mexico S.A. de C.V. Mexico
Industrial Yorka de Tepotzotlan S.A. de C.V. Mexico
Kadron S/A Brazil
Magneti Marelli After Market Limited in liq. United Kingdom
Magneti Marelli After Market S.p.A. Italy
Magneti Marelli Argentina S.A. Argentina
Magneti Marelli Cofap Companhia Fabricadora de Pecas Brazil
Magneti Marelli Components B.V. Netherlands
Magneti Marelli Conjuntos de Escape S.A. Argentina
Magneti Marelli Controle Motor Ltda. Brazil
Magneti Marelli Deutschland GmbH Germany
Magneti Marelli do Brasil Industria e Comercio SA Brazil
B-6
Magneti Marelli Escapamentos Ltda Brazil
Magneti Marelli Exhaust Systems Polska Sp. z o.o. Poland
Magneti Marelli France S.A. France
Magneti Marelli Iberica S.A. Spain
Magneti Marelli Motopropulsion France SAS France
Magneti Marelli North America Inc. U.S.A.
Magneti Marelli Otomotiv Sistemleri Sanayi ve
Ticaret A.S. Turkey
Magneti Marelli Poland S.A. Poland
Magneti Marelli Powertrain GmbH Germany
Magneti Marelli Powertrain (Shanghai) Co. Ltd. People's Rep. of China
Magneti Marelli Powertrain S.p.A. Italy
Magneti Marelli Powertrain U.S.A. Inc. U.S.A.
Magneti Marelli Powertrain (WUHU) Co. Ltd. People's Rep. of China
Magneti Marelli Services S.p.A. Italy
Magneti Marelli Sistemi di Scarico S.p.A. Italy
Magneti Marelli South Africa (Proprietary) Limited South Africa
Magneti Marelli Suspension Systems Poland Sp. z o.o. Poland
Magneti Marelli Svenska A/B in liq. Sweden
Magneti Marelli Tubos de Escape SL Spain
Magneti Marelli U.K. Limited United Kingdom
Malaysian Automotive Lighting SDN. BHD Malaysia
Midas Autoservice GmbH Austria
Midas Europe S.A.M. Princ. of Monaco
Midas France S.a.s. France
Midas Italia S.p.A. Italy
Midas Polska Sp. z o.o. Poland
Midas S.A. Belgium
Midas Schwiez AG Switzerland
Midas Silenciador S.L. Spain
Midas Spain Inc. U.S.A.
MotorMust.com S.p.A. in liq. Italy
Sadim S.a.r.l. France
Seima Italiana Deutschland GmbH Germany
Seima Italiana S.p.A. Italy
Sistemi Sospensioni S.p.A. Italy
Tecnologia de Iluminacion Automotriz S.A. de C.V. Mexico
Tutela Lubrificantes S.A. Brazil
Ufima S.A.S. France
Yorka de Mexico S.A. de CV Mexico
Yorka SA - Senalizacion y Accesorios del Automovil Spain
PRODUCTION SYSTEMS
Comau S.p.A. Italy
Autodie International, Inc. U.S.A.
Comau Argentina S.A. Argentina
Comau Australia Pty. Ltd Australia
Comau Belgium N.V. Belgium
Comau Deutschland GmbH Germany
Comau do Brasil Industria e Comercio Ltda. Brazil
Comau Estil Unl. United Kingdom
COMAU Germann-Intec GmbH & Co. KG Germany
Comau India Private Limited India
COMAU Ingest Sverige AB Sweden
B-7
Comau Pico Holdings Corporation U.S.A.
Comau Poland Sp. z o.o. Poland
Comau Quad Precision (Pty) Ltd. in liq. South Africa
Comau Romania S.R.L. Romania
Comau SA Body Systems (Pty) Ltd. South Africa
Comau SA Press Tools and Parts (Pty) Ltd. South Africa
Comau SA Properties (Pty) Ltd. South Africa
Comau Sciaky S.A. France
Comau Service France S.A. France
Comau Service Systems S.L. Spain
Comau Service U.K. Ltd United Kingdom
Comau (Shanghai) Automotive Equipment Co. Ltd. People's Rep. of China
Comau South Africa (Pty) Ltd. South Africa
Comau Systemes France S.A. France
Eagle Test and Assembly Co. U.S.A.
Estil Shrewsbury Ltd. in liq. United Kingdom
Geico do Brasil Ltda Brazil
Geico Endustriyel Taahhut A.S. Turkey
Geico S.p.A. Italy
Germann-Intec Verwaltungs GmbH Germany
Italtech S.p.A. Italy
Mecaner S.A. Spain
Novi Industries, Inc. U.S.A.
Numerical Control Center, Inc. in liq. U.S.A.
Pico East, Inc. U.S.A.
Pico Estil Control Systems Ltd. United Kingdom
Pico Estil Manufacturing Ltd. in liq. United Kingdom
Pico Europe, Inc. U.S.A.
Pico Expatriate, Inc. U.S.A.
Pico Iaisa S.de R.L. de C.V. Mexico
Pico Pitex S.de R.L. C.V. Mexico
Pico Resources, Inc. U.S.A.
Precision.Com Corp. U.S.A.
Progressive Industries Co. of Canada Ltd. Canada
Progressive Mexico S.de R.L. de C.V. Mexico
Progressive Tool & Industries Company U.S.A.
Trebol Tepotzotlan S.de R.L. de C.V. Mexico
Wisne Automation & Engineering Co. U.S.A.
Wisne Technologies, Inc. in liq. U.S.A.
METALLURGICAL PRODUCTS
Teksid S.p.A. Italy
Accurcast Limited Canada
Fonderie du Poitou Fonte S.A.S. France
Funfrap-Fundicao Portuguesa S.A. Portugal
Jutras Die Casting Limited Canada
Magnesium Products of America Inc. U.S.A.
Magnesium Products of Italy S.r.l. Italy
Meridian Deutschland GmbH Germany
Meridian Magnesium LLC U.S.A.
Meridian Magnesium N.V. in liq. Netherlands
Meridian Technologies Inc. Canada
Shanghai Meridian Magnesium Products Company Limited People's Rep. of China
B-8
Societe Bretonne de Fonderie et de Mecanique S.A. France
Teksid Acquisition Inc. Canada
Teksid do Brasil Ltda Brazil
Teksid Hierro de Mexico S.A. de C.V. Mexico
Teksid Inc. U.S.A.
Teksid Investment N.V. in liq. Netherlands
Teksid Iron Poland Sp. z o.o. Poland
1118395 Ontario Inc. Canada
SERVICES
Business Solutions S.p.A. Italy
Building Services S.r.l. Italy
Building Support S.r.l. a socio unico Italy
Business Solutions Deutschland FiatGroup GmbH Germany
Business Solutions do Brasil Ltda Brazil
Business Solutions France FiatGroup S.a.s. France
Business Solutions Iberica Fiat Group SL Spain
Business Solutions Polska Sp. z o.o. Poland
Cleantecno S.r.l. Italy
Cromos Consulenza e Formazione S.r.l. Italy
Delivery & Mail S.r.l. Italy
Easy Drive S.r.l. a S.U. Italy
eSPIN S.p.A. Italy
Fast Buyer do Brasil Ltda Brazil
Fast Buyer France S.a.r.l. France
Fast-Buyer S.p.A. Italy
Fiat Engineering France S.A. France
Fiat Engineering India Ltd. India
Fiat Engineering S.p.A. Italy
Fiat GES.CO. Belgium N.V. Belgium
Fiat Gesco S.p.A. Italy
FiatEngineering do Brasil-Comercio e Industria Ltda Brazil
Gesco U.K. Limited United Kingdom
GestioneLavoro S.p.A. Italy
Global Value S.p.A. Italy
H.R. Services S.p.A. Italy
Individua S.p.A. Italy
Ingest Facility Polska Sp. z o.o. Poland
Ingest Facility S.p.A. Italy
Isvor Knowledge System S.p.A. Italy
Japigia 2000 S.r.l. Italy
KeyG Consulting S.p.A. Italy
La Fenice S.A. Argentina
Learning Systems S.p.A. Italy
Matrix S.r.l. in liquidazione Italy
Risk Management S.p.A. Italy
Sadi Brasil Ltda. Brazil
Sadi Polska-Agencja Celna Sp. z o.o. Poland
Scuola di Pubblica Amministrazione s.p.a. Italy
Servizi e Attivita Doganali per l'Industria S.p.A. Italy
Sestrieres S.p.A. Italy
Sporting Club Sestrieres S.r.l. Italy
Telexis do Brasil Ltda. Brazil
B-9
TRANSFIMA S.p.A. Italy
Trantor S.r.l. Italy
Worknet Formazione S.r.l. Italy
WorkNet societa di fornitura di lavoro
temporaneo-per azioni Italy
PUBLISHING AND COMMUNICATIONS
Itedi-Italiana Edizioni S.p.A. Italy
Editrice La Stampa S.p.A. Italy
Publikompass S.p.A. Italy
MISCELLANEOUS AND HOLDING COMPANIES
Atlanet S.p.A. Italy
Celt Receivables Limited Ireland
Centro Ricerche Plast-Optica S.r.l. Italy
C.R.F. Societa Consortile per Azioni Italy
Deposito Avogadro S.r.l. Italy
Elasis-Societa Consortile per Azioni Italy
Fahag Immobilien-und Finanz-Gesellschaft AG Switzerland
Fias Fiat Administration und Service GmbH Germany
Fiat Argentina S.A. Argentina
Fiat Concord S.A. Argentina
Fiat do Brasil S.A. Brazil
Fiat Energia S.r.l. Italy
Fiat Financas Brasil Ltda Brazil
Fiat Finance and Trade Ltd Luxembourg
Fiat Finance Canada Ltd. Canada
Fiat Finance France S.N.C. France
Fiat Finance Luxembourg S.A. Luxembourg
Fiat Finance North America Inc. U.S.A.
Fiat France S.A. France
Fiat Ges.co France (GEIE) France
Fiat Gesco UK Limited in liq. United Kingdom
Fiat Ge.Va. S.p.A. Italy
Fiat Gra.De EEIG United Kingdom
Fiat Iberica S.A. Spain
Fiat Information & Communication Services S.r.l. Italy
Fiat International S.p.A. Italy
Fiat Netherlands Holding N.V. Netherlands
Fiat Partecipazioni S.p.A. Italy
Fiat Polska Sp. z o.o. Poland
Fiat Servizi per l'Industria S.c.p.a. Italy
Fiat Servizi S.A. Switzerland
Fiat United Kingdom Limited United Kingdom
Fiat U.S.A. Inc. U.S.A.
Fiat-Revisione Interna e Ispettorato S.c.r.l. Italy
IHF-Internazionale Holding Fiat S.A. Switzerland
Intermap (Nederland) B.V. Netherlands
Isvor Dealernet S.r.l. Italy
Isvor Fiat Societa consortile di sviluppo e
addestramento industriale per Azioni Italy
La Stampa Europe SAS France
Neptunia Assicurazioni Marittime S.A. Switzerland
New Business Quattordici S.p.A. Italy
Palazzo Grassi S.p.A. Italy
B-10
Pharos S.r.l. Italy
Rimaco S.A. Switzerland
Sisport Fiat Societa per Azioni-SF Italy
SUBSIDIARIES VALUED BY THE EQUITY METHOD
AUTOMOBILES
Alfa Romeo Inc. U.S.A.
Alfa Romeo Motors Ltd. Thailand
Andalcar Motor S.L. Spain
Auto Italia Erfurt GmbH in liquidazione Germany
BDC SA & Co. Belgium
Copada S.A.S. France
F.A. Austria Commerz GmbH Austria
Fiat Auto Egypt Industrial Company SAE Egypt
Fiat Auto Egypt S.A.E. Egypt
Fiat Auto S.A. de Ahorro para Fines Determinados Argentina
Fiat Auto Thailand Pvt. Ltd. Thailand
Fiat Automoviles Venezuela C.A. Venezuela
Italcar SA Morocco
Leasys S.p.A. Italy
Multipoint Sevilla S.A. Spain
SA France Auto France
SA France Auto Roubaix France
Saigarage S.p.A. in liq. Italy
Sirio Polska Sp. z o.o. Poland
Zao Nizhegorod Motors Russia
AGRICULTURAL AND CONSTRUCTION EQUIPMENT
Challenger New Holland Ltd. Canada
Farmers New Holland Inc. U.S.A.
First State New Holland Inc. U.S.A.
Garden City New Holland Inc. U.S.A.
La Grande New Holland Inc. U.S.A.
Medicine Hat New Holland Ltd. Canada
Memphis New Holland Inc. U.S.A.
Northside New Holland Inc. U.S.A.
Pensacola Tractor & Equipment Inc. U.S.A.
Redwood Equipment Inc. U.S.A.
Ridgeview New Holland Inc. U.S.A.
St. Catharines New Holland Ltd. Canada
Sunrise Tractor & Equipment Inc. U.S.A.
Tallahassee New Holland Inc. U.S.A.
Topeka New Holland Inc. U.S.A.
Tri-County New Holland Inc. U.S.A.
COMMERCIAL VEHICLES
Altra S.p.A. Italy
F. Pegaso S.A. Spain
Financiere Pegaso France S.A. France
Iveco S.P.R.L. Congo (Dem. Rep. Congo)
COMPONENTS
B-11
Cofap Companhia Fabricadora de Pecas LTDA Brazil
Seima Italiana Auto Svet Russia
Seima Italiana Russia Russia
METALLURGICAL PRODUCTS
Compania Industrial Frontera S.A. de C.V. Mexico
Teksid of India Private Limited Company India
SERVICES
FiatEngineering Polska Sp. z o.o. Poland
MISCELLANEOUS AND HOLDING COMPANIES
Banca Unione di Credito (Cayman) Ltd Cayman Islands
BUC - Banca Unione di Credito Switzerland
Business Solutions FiatGroup USA Inc. U.S.A.
Centro Studi sui Sistemi di Trasporto-CSST S.p.A. Italy
European Engine Alliance EEIG United Kingdom
Fiat Deutschland GmbH Germany
Fiat Geva Europe Ltd. in liq. Ireland
Fiat Russia OOO Russia
Luganova S.A. Switzerland
New Business 7 S.p.A. Italy
New Business 8 S.p.A. Italy
Norfinance & Associes S.A. Switzerland
Norfinance Gestion (Ticino) S.A. Switzerland
SGR-Sociedad para la Gestion de Riesgos S.A. Argentina
Sistemi Ambientali S.p.A. in liq. Italy
SUBSIDIARIES VALUED AT COST
AUTOMOBILES
Fiat Auto de Mexico Sociedad Anonima de Capital
Variable (S.A. de C.V.) in liq. Mexico
Fiat Auto Espana Marketing Instituto Agrupacion de
Interes Economico Spain
Fiat Auto Marketing Institute (Portugal) ACE Portugal
Nuove Iniziative Finanziarie 2 S.r.l. Italy
Powertrain India Pvt. Ltd. India
Pro-Car LLC Russia
AGRICULTURAL AND CONSTRUCTION EQUIPMENT
Consorzio Fiat-Kobelco Isvor Dealernet Rete in
liquidazione Italy
David Brown Tractors (Ireland) Ltd. Ireland
Fermec North America Inc. U.S.A.
International Harvester Company U.S.A.
J.I. Case Company Limited United Kingdom
New Holland Superannuation Pty. Ltd. Australia
COMMERCIAL VEHICLES
Consorzio per la Formazione Commerciale Iveco-Coforma Italy
Gestrans S.A. France
Ikarus Trade Kft. Hungary
IkarusBus Trejd KFT in liq. Russia
Iran Magirus-Deutz Iran
Irisbus Benelux Ltd. Luxembourg
B-12
Irisbus North America Limited Liability Company U.S.A.
Iveco Colombia Ltda. Colombia
Iveco Defence Vehicles S.p.A. Italy
M.R. Fire Fighting International S.A. Romania
Sivi S.p.A. in liquidazione Italy
COMPONENTS
Automotive Lighting Japan K.K. Japan
Magneti Marelli Auto Pecas Ltda. Brazil
Magneti Marelli Automotive Components (India) Limited India
Magneti Marelli Pecas de Reposicao Ltda Brazil
Rien E.U.R.L. in liq. France
Yorka Northamerica Corp. U.S.A.
PRODUCTION SYSTEMS
Comau Russia OOO Russia
Comau (Shanghai) International Trading Co. Ltd. People's Rep. of China
Comau U.K. Limited United Kingdom
Synesis Italy
SERVICES
C.O.AV. Citta Ospedaliera Avellino S.c. a r.l. Italy
Consorzio Co.Ge.Av. in liquidazione Italy
Consorzio Infatecno Italy
CONSORZIO SERMAGEST - Servizi Manutentivi Gestionali Italy
Fast Buyer Middle East A.S. Turkey
Gestione Servizi Territoriali S.r.l. Italy
Immobiliare F.E. S.r.l. a Socio Unico Italy
Transfima Gruppo Europeo di Interesse Economico Italy
MISCELLANEOUS AND HOLDING COMPANIES
Centro.com S.r.l. a S.U. Italy
Consorzio "Sirio" per la Sicurezza Industriale Italy
Fiat Common Investment Fund Limited United Kingdom
Fiat Oriente S.A.E. in liq. Egypt
Fides Corretagens de Securos Ltda Brazil
Immobilier 92 SAS France
ISVOR DILTS Leadership Systems Inc. U.S.A.
Isvor Fiat India Private Ltd. in liq. India
Komdix SAS France
Luto Servizi S.A. in liquidazione Switzerland
New Business Sei S.r.l. Italy
Nuova Immobiliare Cinque S.r.l. Italy
Nuova Immobiliare Quattro S.r.l. Italy
Nuova Immobiliare Tre S.r.l. Italy
Nuove Iniziative Finanziarie 3 S.r.l. Italy
Orione-Consorzio Industriale per la Sicurezza e
la Vigilanza Italy
Overseas Union Bank and Trust (Bahamas) Ltd. in
liquidazione Bahamas
Sacafet in liq. Ethiopia
ASSOCIATED COMPANIES VALUED BY THE EQUITY METHOD
AUTOMOBILES
B-13
Fiat-GM Powertrain B.V. Netherlands
Fidis Bank G.m.b.H. Austria
Fidis Retail Italia S.p.A. Italy
GM-Fiat Worldwide Purchasing B.V. Netherlands
IN ACTION S.r.l. Italy
Jiangsu Nanya Auto Co. Ltd. People's Rep. of China
Societa di Commercializzazione e Distribuzione
Ricambi S.p.A. Italy
Societa Europea Veicoli Leggeri-Sevel S.p.A. Italy
Societe Europeenne de Vehicules Legers du Nord-Sevelnord
Societe Anonyme France
Somaca-Societe Marocaine Construction Automobiles S.A. Morocco
Targa Trafficmaster S.p.A. Italy
Targasys S.r.l. Italy
Tofas-Turk Otomobil Fabrikasi Tofas A.S. Turkey
Toro Targa Assicurazioni S.p.A. Italy
AGRICULTURAL AND CONSTRUCTION EQUIPMENT
Al-Ghazi Tractors Ltd Pakistan
CNH Capital Europe S.A.S. France
Consolidated Diesel Company U.S.A.
Employers Health Initiatives LLC U.S.A.
GQM Products LLC U.S.A.
Kobelco Construction Machinery Co. Ltd. Japan
LBX Company LLC U.S.A.
L&T Case Equipment Limited India
Megavolt L.P. L.L.L.P. U.S.A.
New Holland de Mexico SA de CV Mexico
New Holland Finance Ltd United Kingdom
New Holland HFT Japan Inc. Japan
New Holland Trakmak Traktor A.S. Turkey
Rathell Farm Equipment Company Inc. U.S.A.
Sip-Mot S.A. Poland
Turk Traktor Ve Ziraat Makineleri A.S. Turkey
COMMERCIAL VEHICLES
Afin Leasing AG Austria
GEIE V.IV.RE France
Haveco Automotive Transmission Co. Ltd. People's Rep. of China
Iveco Uralaz Ltd. Russia
Machen-Iveco Holding S.A. Luxembourg
Naveco Ltd. People's Rep. of China
Otoyol Pazarlama A.S. Turkey
Otoyol Sanayi A.S. Turkey
Transolver Finance Establecimiento Financiero de
Credito S.A. Spain
V.IVE.RE Gruppo Europeo di Interesse Economico Italy
COMPONENTS
Mako Elektrik Sanay Ve Ticaret A.S. Turkey
PRODUCTION SYSTEMS
Gerbi & Sciaky s.a.s. France
Gonzales Production Systems Inc. U.S.A.
G.P. Properties I L.L.C. U.S.A.
B-14
METALLURGICAL PRODUCTS
Hua Dong Teksid Automotive Foundry Co. Ltd. People's Rep. of China
Nanjing Teksid Iron Foundry Co. Ltd. People's Rep. of China
SERVICES
Global Value Services S.p.A. Italy
Global Value Solucoes Ltda Brazil
Global Value Solutions S.p.A. Italy
Servizio Titoli S.r.l. Italy
S.I.NO.DO. - Sistema Informativo Normativa
Doganale in liq. Italy
PUBLISHING AND COMMUNICATIONS
Editalia S.r.l. Italy
Editoriale Corriere Romagna S.r.l. Italy
Edizioni Dost S.r.l. Italy
Societa Editrice Mercantile S.r.l. Italy
MISCELLANEOUS AND HOLDING COMPANIES
IPI S.p.A. Italy
Italenergia Bis S.p.A. Italy
Livingstone Motor Assemblers Ltd. Zambia
Rizzoli Corriere della Sera MediaGroup S.p.A. Italy
Rubattino 87 S.r.l. Italy
ASSOCIATED COMPANIES VALUED AT COST
AUTOMOBILES
Car City Club S.r.l. Italy
Consorzio per la Reindustrializzazione dell'area di
Arese S.c.r.l. Italy
Fabrication Automobiles de Tiaret SpA Algeria
G.E.I.E. Gisevel France
G.E.I.E.-Sevelind France
N. Technology S.p.A. Italy
COMMERCIAL VEHICLES
Atlas Vehicules Industriels S.A. Morocco
CBC-Iveco Ltd. People's Rep. of China
Consorzio Iveco Fiat-Oto Melara Italy
Elettronica Trasporti Commerciali S.r.l.
(Eltrac S.r.l.) Italy
Sotra S.A. Ivory Coast
Zastava-Kamioni D.O.O. Yugoslavia
FERRARI AND MASERATI
GPWC Holdings B.V. Netherlands
COMPONENTS
Flexider S.p.A. Italy
Gulf Carosserie India Limited India
Mars Seal Private Limited India
Matay Otomotiv Yan Sanay Ve Ticaret A.S. Turkey
M.I.P.-Master Imprese Politecnico Italy
Parades GEIE Italy
B-15
PRODUCTION SYSTEMS
Consorzio Fermag Italy
Consorzio Generazione Forme-CO.GE.F. Italy
METALLURGICAL PRODUCTS
S.A.S.-Societa Assofond Servizi S.r.l. Italy
Servicios Industriales Parque Fundidores S.de r.l.
de C.V. Mexico
SERVICES
C.I.S.A. Consorzio per Impiantistica e Servizi
Aerospaziali Italy
Coberga S.c.r.l. in liq. Italy
Consorzio Brescia Val Italy
Consorzio CO.RI.R.E. in liq. Italy
Consorzio "Dinamicity" Italy
Consorzio per il Barocco in liq. Italy
Feic-Consorzio Imprese Lavori FFSS di Saline Italy
Niugarit.Promocao e Desenvolvimiento de
Actividades Industriais em Cooperacao Ltda Portugal
Palavela Societa Consortile a Responsabilita Limitata Italy
Parco Grande S.c.r.l. Italy
Piacenza 800 Italy
Ravizza S.c.r.l. Italy
S.I.MA.GEST2 Societa Consortile a Responsabilita
Limitata Italy
Uffici Finanziari 2000 S.c.r.l. Italy
MISCELLANEOUS AND HOLDING COMPANIES
Agenzia Internazionalizzazione Imprese
Torino S.r.l. in l. Italy
Alcmena S.a.r.l. Luxembourg
Ciosa S.p.A. in liq. Italy
Concordia Finance S.A. Luxembourg
CONFORM - Consorzio Formazione Manageriale Italy
Consorzio Fiat Media Center Italy
Consorzio Oto-BPD in liq. Italy
Consorzio Parco Industriale di Chivasso Italy
Consorzio per lo Sviluppo delle Aziende Fornitrici Italy
Consorzio Prode Italy
Consorzio Scire Italy
Consorzio Scuola Superiore per l'Alta Formazione
Universitaria Federico II Italy
Expo 2000 - S.p.A. Italy
FMA-Consultoria e Negocios Ltda Brazil
Giraglia Immobiliare S.p.A. Italy
Interfinanziaria S.A. Switzerland
Italimpianti S.p.A. Italy
Italpark-Societa per Infrastrutture Ausiliarie di
Trasporti S.p.A. in liq. Italy
Le Monde Europe S.A. France
Le Monde Presse S.A. France
Lombard Bank Malta PLC Malta
MB Venture Capital Fund I N.V. Netherlands
Motorcity Park S.r.l. Italy
Nuova Didactica S.c. a r.l. Italy
Presse Europe Regions S.A. France
QSF Qualita Servizi Formazione GEIE Italy
Tecnologie per il Calcolo Numerico-Centro Superiore di
Formazione S.c. a r.l. Italy
Zetesis S.p.A. Italy
B-16
OTHER COMPANIES VALUED AT COST
AGRICULTURAL AND CONSTRUCTION EQUIPMENT
Lubelska Fabryka Maszyn Rolnicych S.A. Poland
Plast-Form Sp. z o.o. Poland
Polagris S.A. Lithuania
COMMERCIAL VEHICLES
Consorzio Bolzano Energia Italy
Consorzio Spike Italy
Trucks & Bus Company Libya
COMPONENTS
Consorzio U.L.I.S.S.E. Italy
SERVICES
Byte Software House - S.p.A. Italy
H.R.O. Polska Sp. z o.o. Poland
Metrofiera S.c. a r.l. Italy
We-Cube.Com S.p.A. Italy
MISCELLANEOUS AND HOLDING COMPANIES
Ascai Servizi S.r.l. Italy
Consorzio Sorore Italy
Consorzio Technapoli Italy
Ercole Marelli e C. S.p.A. Italy
Euromedia Luxembourg One S.A. Luxembourg
Fin.Priv. S.r.l. Italy
Gas Turbine Technologies S.p.A. Italy
I.M. Intermetro S.p.A. Italy
IRCC-Istituto per la Ricerca e la Cura del Cancro-
Torino S.p.A. Italy
Istituto Europeo di Oncologia S.r.l. Italy
Kish Receivables Company Ireland
Selvi & Cie S.A. Switzerland
Societe Anonyme Technique Immobiliere et Financiere de
la Sadim (S.A.T.I.F.) Princ. of Monaco
B-17