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Akzo Nobel NV – ‘20-F’ for 12/31/02 – EX-8

On: Tuesday, 4/22/03, at 10:42am ET · For: 12/31/02 · Accession #: 1208646-3-72 · File #: 0-17444

  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 4/22/03  Akzo Nobel NV                     20-F       12/31/02    3:454K                                   Imprima/FA

Annual Report of a Foreign Private Issuer — Form 20-F
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Akzo Nobel 20F                                       149    702K 
 2: EX-8        Opinion re: Tax Matters                               22     82K 
 3: EX-10       Exhibit 10A                                            1      5K

EX-8 — Opinion re: Tax Matters

EX-8 1st Page of 22 TOC ↑Top Previous Next ↓Bottom Just 1st
 
LIST AT DECEMBER 31, 2002 
OF AFFILIATED COMPANIES IN  
CONFORMITY WITH SECTIONS 379 AND 414,   
BOOK 2 OF THE NETHERLANDS CIVIL CODE  

BELONGING TO AKZO NOBEL N.V., ARNHEM  

As filed with the Arnhem Trade Registry 

Identified as being a statement to which our report dated February 10, 2003     
refers.                                                                         

KPMG Accountants N.V.                                                           

EX-8 2nd Page of 22 TOC 1st Previous Next ↓Bottom Just 2nd
CONTENTS                                                                        
--------                                                                        
                                                                          Page
                                                                          ----

1  Notes to the list                                                         3  

2  List of consolidated legal entities and corporations                      4  

3  List of nonconsolidated legal entities and corporations presented in     20  
conformity with Section 379, Book 2, of the Netherlands Civil Code        

                                                                             2

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Notes to the list of legal entities and corporations presented in conformity    
with Sections 379 and 414, Book 2, Netherlands Civil Code.                      

1  With respect to the Dutch legal entities marked *, Akzo Nobel N.V. has       
declared in writing that it accepts joint and several liability for       
  contractual debts of the relevant companies, in conformity with Section 403,
Book 2, of the Netherlands Civil Code.                                    
2  With respect to Irish legal entities marked ** Akzo Nobel N.V. has issued    
guarantees in relation to the exemption of the relevant companies under   
section 5(c) of the Companies (Amendment) Act 1986 Ireland.               
3  The ownership percentage represents the interest Akzo Nobel N.V. or one or   
  more of its majority subsidiaries singly or jointly have in the issued share
capital of the participation.                                             

3                                                                               

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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                      

Argentina                                                             
Akzo Nobel Coatings S.A. (Argentina)             Buenos Aires   100.00
Akzo Nobel Quimica SA (Argentina)                Buenos Aires   100.00
International Pine Products SA                   Acassuso       100.00
Intervet Argentina S.A.                          Buenos Aires   100.00
Organon Argentina S.A.Q.I.& C.                   Buenos Aires   100.00

Australia                                                             
Akzo Nobel (Holdings) Pty Ltd                    Camellia       100.00
Akzo Nobel Car Refinishes Australia Pty Ltd      Sydney         100.00
Akzo Nobel Chemicals Pty Ltd                     Camellia       100.00
Akzo Nobel Coatings (Holdings) Pty Ltd           Camellia       100.00
Akzo Nobel Industries Ltd                        Camellia       100.00
Akzo Nobel Pty Ltd                               Camellia       100.00
Eka Chemicals (Australia) Pty Ltd                Melbourne      100.00
Intervet Australia Pty Ltd                       Canberra       100.00
Intervet Rural Co Pty Ltd                        Melbourne      100.00
Onslow Salt Pty Ltd                              Perth           84.04
Organon (Australia) Pty Ltd                      Canberra       100.00
Pinchin Johnson (Australia) Pty Ltd              Camellia       100.00
Salt Asia Holdings Pty Ltd                       Perth           91.35

Austria                                                               
Akzo Nobel Coatings GmbH (Austria)               Salzburg       100.00
Akzo Nobel Decorative Coatings GmbH              Salzburg       100.00
Austro-Lesonal GmbH                              Salzburg       100.00
Eka Chemicals Austria GmbH                       Purkersdorf    100.00
Intervet GesmbH                                  Vienna         100.00
Levis GmbH                                       Salzburg       100.00
Organon GesmbH                                   Vienna         100.00

Bangladesh                                                            
Organon (Bangladesh) Ltd                         Dhaka           83.09

Barbados                                                              
Akzo Nobel Fsc Ltd                               Christ Church  100.00

Belgium                                                               
Akzo Invest N.V.                                 Brussels       100.00
Akzo Nobel Car Refinishes NV                     Vilvoorde       99.95
Akzo Nobel Chemicals SA (Belgium)                Mons           100.00
Akzo Nobel Coatings Nv/Sa                        Vilvoorde      100.00
Akzo Nobel Decorative Coatings NV/SA             Brussel        100.00
Akzo Nobel International Nv/Sa (in liquidation)  Brussels       100.00
Akzo Nobel NV SA                                 Brussels       100.00
Akzobel N.V.                                     Brussel        100.00
Akzobelco NV                                     Brussels       100.00
Auto Body Services CV (ABS)                      Brussel         81.52
De Keyn Paint Nv/Sa                              Brussels       100.00
International Paint (Belgium) NV                 Brussels       100.00
Intervet Belgium N.V.                            Brussels       100.00
Organon Belgie NV                                Brussel        100.00
Salt Distribution Company N.V.                   Antwerpen      100.00


                                                                             4

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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                        [Enlarge/Download Table]


                                                                                                

Bolivia                                                                                         
Hoechst Roussel Vet de Bolivia Ltda (Proposed to be changed to La Paz                     100.00
Ltda)                                                                                           

Brazil                                                                                          
Akzo Nobel Ltda                                                        Sao Paulo          100.00
Akzo Nobel Participacoes Ltda                                          Sao Paulo          100.00
Casco Surface Ltda                                                     Sao Paulo          100.00
Eka Chemicals Do Brazil S.A.                                           Jundiai             94.56
Eka Quimica Ltda                                                       Rio de Janeiro      51.00
Organon do Brasil Industria e Comercio Ltda                            Sao Paulo          100.00
Proquimio-Produtos Quimicos Opoterapicos Ltda                          Sao Paulo          100.00
Protequim Produtos Techno - Quimicos Ltda                              Sao Paulo          100.00

Bulgaria                                                                                        
Intervet Bulgaria EOOD                                                 Sofia              100.00

Canada                                                                                          
Akzo Nobel Chemicals Ltd (Canada)                                      Toronto            100.00
Akzo Nobel Coatings Holdings Ltd (Canada)                              Coburg             100.00
Akzo Nobel Coatings Ltd (Canada)                                       Ontario            100.00
Casco Impregnated Papers Inc (Canada)                                  Cobourg             82.00
Eka Chemicals Canada Inc                                               Magog              100.00
Intervet Canada Ltd.                                                   Ontario            100.00
Organon Canada Ltd.                                                    Ontario            100.00

Chile                                                                                           
Alby Kemi Chile Ltda                                                   Talca              100.00
Eka Chemicals Chile S.A.                                               Santiago            99.99
Hormoquimica de Chile Ltda                                             Santiago de Chile  100.00
Intervet Veterinaria Chile Ltda                                        Santiago           100.00
MPC Chile                                                              Santiago           100.00

China                                                                                           
Akzo Nobel (Hong Kong) Ltd                                             Hong Kong          100.00
Akzo Nobel (Shanghai) Co. Ltd.                                         Shanghai           100.00
Akzo Nobel Car Refinishes (GZFTZ) Ltd                                  Guangzhou          100.00
Akzo Nobel Car Refinishes (Suzhou) Co. Ltd                             Suzhou             100.00
Akzo Nobel Car Refinishes Hong Kong Ltd                                Hong Kong          100.00
Akzo Nobel Chang Cheng Coatings (Beijing) Co., Ltd                     Beijing             50.00
Akzo Nobel Chang Cheng Coatings (Guangdong) Co Ltd                     Shenzhen            50.00
Akzo Nobel Chang Cheng Coatings (Suzhou) Co Ltd                        Suzhou              50.00
Akzo Nobel Chang Cheng Ltd (Powder)                                    Hong Kong           50.00
Akzo Nobel Chemicals MCA (Taixing) Co. Ltd.                            Taixing            100.00
Akzo Nobel Coatings (Dongguan) Co. Ltd.                                Dongguan City      100.00
Akzo Nobel Decorative Coatings (China) Ltd                             Guangzhou          100.00
Akzo Nobel Decorative Coatings (Hong Kong) Ltd                         Hong Kong           99.99
Akzo Nobel Decorative Coatings (Shanghai) Ltd                          Shanghai            98.00
Akzo Nobel Fesco Ltd                                                   Hong Kong           51.00
Akzo Nobel Protective Coatings (Suzhou) Co Ltd                         Suzhou             100.00
Akzo Nobel Resins (Suzhou) Co. Ltd.                                    Suzhou             100.00
Casco Adhesives (Beijing) Ltd Co                                       Beijing            100.00
Casco Adhesives Hong Kong Ltd                                          Hong Kong          100.00


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                             

Coin Akzo Nobel Peroxides (Ningbo) Co. Ltd       Ningbo                 55.50
Eka Chemicals (Suzhou) Ltd                       Suzhou                100.00
Fengkai Eka Chemicals Co. Ltd                    Guangdong              70.00
Ferro Ningbo Powder Coatings Limited             Ningbo                 80.00
International Coatings Ltd                       Hong Kong             100.00
International Paint of Shanghai Co Ltd           Shanghai               51.00
Intervet (Hong Kong) Ltd                         Hong Kong             100.00
Keum Jung Akzo Nobel Peroxides Ltd.              Seoul                  80.00
Nanjing Organon Pharmaceutical Company Ltd       Nanjing                83.00
Organon (Hong Kong) Ltd                          Hong Kong             100.00
Tianjin Akzo Nobel Peroxides Co. Ltd             Tianjin                87.50
Yixing Akzo Nobel Sanyuan Chemicals Company Ltd  Yixing City            67.50

Colombia                                                                     
Eka Chemicals de Colombia S.A.                   Cali - Dpto Valle      99.97
Interquim S.A.                                   Medellin              100.00
Intervet Colombia Ltda                           Bogota                100.00
Organon de Colombia Ltda                         Santafe de Bogota     100.00

Costa Rica                                                                   
Intervet Holding Costa Rica SA                   San Jose              100.00

Croatia                                                                      
Budafestek Doo (Ltd)                             Zagreb                100.00

Cyprus                                                                       
Intervet Middle East Ltd                         Nicosia                99.00
Organon Middle East Ltd. Cyprus                  Nicosia               100.00

Czech Republic                                                               
Intervet S.R.O. (Czech Rep)                      Prague                100.00
LNR Estaste S.R.O.                               Prague                100.00
Organon Czech S.R.O.                             Prague                100.00
Schonox S.R.O.                                   Karlovy-Vary          100.00

Denmark                                                                      
Akzo Nobel A/S (Denmark)                         Copenhagen            100.00
Akzo Nobel Car Refinishes A/S                    Hoje Tastrup          100.00
Akzo Nobel Chemicals Aps (Denmark)               Ballerup              100.00
Akzo Nobel Deco A/S                              Copenhagen            100.00
Akzo Nobel Industrial Coatings A/S               Kopenhagen            100.00
Akzo Nobel Salt A/S                              Mariager              100.00
Biometer International A/S                       Odense                100.00
Casco A/S (Denmark)                              Fredensborg-Humlebak  100.00
Focus A/S                                        Copenhagen            100.00
International Farvefabrik A/S                    Herlev                100.00
Intervet Denmark A/S                             Ballerup              100.00
Mariager Energi A/S                              Mariager              100.00
Organon A/S  (Denmark)                           Ballerup              100.00
Rosemont Pharma AS                               Skovlunde             100.00
Sadolin Farveland Marketing A.S.                 Copenhagen             80.00


                                                                             6

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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                  

Dominican Republic                                                
Intervet Dominicana S.A.              Santo Domingo          99.90

Ecuador                                                           
Interquimec S.A.                      Quito                 100.00
Intervet Ecuador S.A.                 Guayaquil             100.00
Organon Ecuatoriana C.A.              Guayaquil             100.00

Egypt                                                             
Intervet Egypt for Animal Health SAE  Cairo                 100.00
Organon Egypt Ltd                     Cairo                 100.00

Estonia                                                           
ES Sadolin AS                         Tallinn                90.00
LLC Casco Liimid (Estonia)            Tallinn               100.00

Fiji                                                              
Taubmans Paints Fiji Ltd              Suva                   65.00

Finland                                                           
Akzo Nobel Coatings Oy                Vantaa                100.00
Akzo Nobel Deco Oy                    Vantaa                100.00
Eka Chemicals Oy (Finland)            Helsinki              100.00
Intervet Oy                           Vantaa                100.00
Oy International Paint (Finland) AB   Helsinki              100.00
Oy Organon AB                         Helsinki              100.00

France                                                            
Acoat Bodyshop Service SAS            Senlis                 65.86
Akcros Chemicals France S.A.          Compiegne              99.91
Akzo Nobel (Holding) SA               Le Havre              100.00
Akzo Nobel Aerospace Coatings SA      Montataire             99.99
Akzo Nobel Chemicals S.A.S.           Venette               100.00
Akzo Nobel Coatings S.A.              Saint-Denis            99.79
Akzo Nobel Industrial Coatings SA     Lyon                   99.88
Akzo Nobel Nippon Paint SA            Harfleur               75.00
Akzo Nobel Powder Coatings SNC        Evry                  100.00
Akzo Nobel S.A.                       Paris                 100.00
Akzo Nobel Surface Chemistry SA       Compiegne              99.97
Boiro Nobel S.A.                      Lyon                  100.00
Casco Decor S.N.C.                    Arches                100.00
Casco France S.A.                     Nanterre              100.00
Casco Industrie SNC                   Antony Cedex          100.00
Cegecol SNC                           Antony Cedex          100.00
Color Auto Expert S.A                 Montataire             99.55
Diosynth France S.A.                  Eragny-Sur-Epte        99.88
Distrireti S.A.                       Riom                   99.96
Eka Chimie S.A.                       Ambes                  99.98
International Paint France S.A.       Sotteville les Rouen   97.00
International Peinture S.A.           Le Havre              100.00
International Peinture SA             Le Havre              100.00
Intervet International SA             Beaucouze              99.99


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                        

Intervet Pharma R & D S.A.                     Angers              99.92
Intervet Productions SA                        Nanterre            99.99
Intervet S.A.                                  Angers              99.99
Jouanne SA                                     Caen                99.79
Laboratoires R.E.T.E. S.A.                     Riom                99.99
Nord Couleurs Decoration SA                    Haubourdin          99.42
Organon France Holding SA                      Riom               100.00
Organon S.A.                                   Eragny-sur-Epte     99.68
Peintures Couleurs Decoration SA               Sartrouville        99.49
Prodeta S.A.                                   Vannes              99.99
Roll Centre S.A.                               Brive               99.63
SIP SA                                         Le Havre            99.79
Socoremo SA                                    Bordeaux            99.41
SUD Est Decor S.A.                             Aubagne             99.77
Toitot SA                                      Besancon            99.09
Vachon S.A.                                    Lyon                99.79

Germany                                                                 
Akcros Chemicals GmbH & Co, KG                 Greiz              100.00
Akcros Chemicals Verwaltung Gesellschaft GmbH  Greiz              100.00
Akzo Nobel Aerospace Coatings GmbH             Norderstedt        100.00
Akzo Nobel Chemicals GmbH                      Dueren             100.00
Akzo Nobel Chemicals Holding GmbH              Duren              100.00
Akzo Nobel Coatings GmbH                       Stuttgart          100.00
Akzo Nobel Deco GmbH                           Koln               100.00
Akzo Nobel Farben Beteiligungs GmbH            Stuttgart          100.00
Akzo Nobel Faser Pensionsverwaltungs-GmbH      Wuppertal          100.00
Akzo Nobel GmbH                                Duren              100.00
Akzo Nobel Information Services GmbH           Duren              100.00
Akzo Nobel Nippon Paint GmbH                   Nurnberg            75.00
Akzo Nobel Oleochemicals GmbH                  Emmerich           100.00
Akzo Nobel Salz GmbH                           Stade              100.00
Carbosulf Chemische Werke GmbH                 Koln                66.67
CarInfo Service GmbH                           Stuttgart          100.00
Casco Products GmbH                            Essen              100.00
Degewop Arzneimittel GmbH                      Oberschleissheim   100.00
ECI Elektro-Chemie GmbH                        Ibbenburen         100.00
Farbe und Heimtex Sonnen Herzog GmbH           Reinsdorf          100.00
Hydrochemie GmbH                               Schwabenheim       100.00
International Farbenwerke GmbH                 Geesthacht         100.00
Intervet Deutschland GmbH                      Unterschleissheim  100.00
Intervet Innovation GmbH                       Schwabenheim       100.00
Intervet International GmbH                    Unterschleissheim  100.00
Joh. Peters sen. GmbH                          Berlin             100.00
Kerstin Wand und Boden GmbH                    Soest              100.00
Mochem GmbH                                    Marburg            100.00
Nourypharma GmbH                               Oberschleissheim   100.00
Organon Development GmbH                       Waltrop            100.00
Organon GmbH                                   Oberschleissheim   100.00
Reparatur Partner Direkt GmbH                  Stuttgart          100.00
Schonox GmbH                                   Rosendahl          100.00
WUMEG Farbe & Heimtex GmbH                     Stuttgart          100.00
Wupper AG i.L.                                 Wuppertal           99.99


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                                    

   Greece                                                                           
   Akzo Nobel Coatings A.E. (Greece)                          Athens          100.00
   Akzo Nobel Powder Coatings A.E.                            Athens          100.00
   International Paint (Hellas) S.A.                          Piraeus         100.00
   Intervet Animal Nutrition Products SA (in liquidation)     Athens          100.00
   Intervet Hellas A.E.                                       Athens          100.00
   Organon Hellas Commercial societe Anonyme                  Athens          100.00
   Vivechrom S.A.                                             Mandra           76.00

   Guernsey                                                                         
   Oakwood Ltd                                                St. Peter Port   76.92
   Windsor Ltd                                                St. Peter Port   99.94

   Hungary                                                                          
   Akzo Nobel Coatings Rt. (Hungary)                          Tiszaujvaros    100.00
   Akzo Nobel CR Car Refinishes Trading Company Ltd           Budapest        100.00
   Akzo Nobel Representation and Services Kft (Ltd)           Budapest        100.00
   A-Pigment Ltd                                              Zalaegerszeg     51.00
   Budafestek Kft                                             Budapest        100.00
   Intervet Hungaria Kft                                      Budapest        100.00
   Organon Hungary Kereskedelmi Kft/Org. Hungary Trading Ltd  Budapest        100.00
   Pigment Lim. Partnership                                   Kecskemet        75.00
   Profikolor Uzletlanc Ltd                                   Budapest        100.00

   India                                                                            
   Akzo Nobel Car Refinishes India Pvt Ltd                    Bangalore       100.00
   Akzo Nobel Chemicals (India) Ltd                           Pune             95.85
   Akzo Nobel Coatings India Private Ltd                      Bangalore       100.00
   Akzo Nobel Non-Stick Coatings Ltd                          Amhedabad        99.90
   Intervet India Pvt. Ltd                                    Hyderabad       100.00
   Organon (India) Ltd                                        Calcutta         92.76

   Indonesia                                                                        
   PT Akzo Nobel Car RefinishesIndonesia                      Jakarta         100.00
   PT Akzo Nobel Dekorina                                     Jakarta          65.00
   PT Akzo Nobel Raung Resins                                 Surabaya         80.00
   PT Akzo Nobel Satindo                                      Jakarta         100.00
   PT Casco Persada Indonesia                                 Jakarta         100.00
   PT Eka Kimia Inti Abadi                                    Jawa Timur      100.00
   PT Eka Nobel Indonesia                                     Surabaya        100.00
   PT International Coatings                                  Bekasi          100.00
   PT Intervet Indonesia                                      Jakarta         100.00
   PT Organon Indonesia                                       Jakarta          99.67

   Ireland                                                                          
** Akzo Nobel Car Refinishes (Ireland) Ltd                    Dublin          100.00
** Akzo Nobel Decorative Coatings Ireland Ltd                 Dublin          100.00
** Intervet  (Ireland) Limited                                Dublin          100.00
** Intervet Laboratories Limited (Ireland)                    Dublin          100.00
** Nourypharma Ireland Ltd                                    Dublin          100.00
** Organon Ireland Ltd                                        Dublin          100.00
** Organon Teknika Ltd (Rep Ireland)                          Dublin          100.00


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                               

Italy                                                          
Akcros Chemicals Italia Srl              Milaan          100.00
Akzo Nobel Chemicals SPA (Italy)         Milano          100.00
Akzo Nobel Coatings S.P.A.               Cesano Boscone  100.00
Akzo Nobel Nippon Paint Srl              Fombio           75.00
Akzo Nobel Non Stick Coatings Srl        Fombio          100.00
Akzo Nobel Wood Coatings Srl             Milano          100.00
Autolakken S.R.L                         Monza           100.00
Farmaceutici Gellini SRL                 Milano          100.00
Gellini International SRL                Milano          100.00
International Paint Italia SPA           Genova           99.91
Intervet (Italia) S.R.L.                 Milano          100.00
Nuova ICC SRL                            Milano          100.00
Organon Italia S.P.A.                    Rome            100.00
Therimas S.R.L.                          Rome            100.00

Japan                                                          
Akzo Nobel Coatings K.K.                 Osaka           100.00
Akzo Nobel K.K.                          Tokyo           100.00
Akzo Nobel Kashima K.K.                  Tokyo           100.00
Intervet K.K.                            Tokyo           100.00
Nippon Organon K.K.                      Osaka           100.00
Nissan Eka Chemicals Co. Ltd             Tokyo            80.00

Kenya                                                          
Intervet East Africa Limited             Nairobi         100.00

Korea (South)                                                  
Akzo Nobel Amides Co. Ltd                Kyungju         100.00
Akzo Nobel Car Refinishes Korea Co. Ltd. Seoul           100.00
Akzo Nobel Ltd (Korea)                   Seoul           100.00
Eka Chemicals Korea Co. Ltd              Seoul           100.00
International Paint (Korea) Ltd          Ansan            60.00
International Paint (Research) Ltd       Geoje City      100.00
Interpon Powder Coatings Limited         Ansan            50.00
Intervet Korea Ltd.                      Seoul           100.00
LG Ferro Powder Coatings Limited         Seoul            71.80
Organon Korea Ltd                        Seoul           100.00

Latvia                                                         
LA Sadolin SIA                           Riga             90.00

Lebanon                                                        
Organon Middle East S.A.L. (Lebanon)     Beyrouth         97.00

Lithuania                                                      
LI Sadolin                               Vilnius          90.00

Luxemburg                                                      
Compagnie de Reassurance Akzo Nobel S.A. Luxemburg       100.00


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                        [Enlarge/Download Table]


                                                                                          

   Malaysia                                                                               
   Akzo Nobel  (Malaysia) Sdn Bhd                           Kuala Lumpur            100.00
   Akzo Nobel Car Refinishes (Malaysia) Sdn Bhd             Selangor                100.00
   Akzo Nobel Coatings Sdn Bhd                              Selangor                100.00
   Akzo Nobel Industrial Coatings Sdn Bhd                   Petaling Jaya           100.00
   Akzo Nobel Industries Sdn Bhd                            Selangor                 65.00
   Akzo Nobel Oleochemicals Sdn. Bhd.                       Selangor                 65.00
   Casco Adhesives Sdn Bhd                                  Selangor                100.00
   Casco Decor Sdn Bhd                                      Kuala Lumpur            100.00
   International Coatings Sdn Bhd                           Johor                    70.00
   Intervet (M) Sdn Bhd                                     Selangor                100.00
   Organon (Malaysia) Sdn. Bhd.                             Kuala Lumpur            100.00
   Synthese (Malaysia) Sdn. Bhd.                            Melaka                   62.00

   Mexico                                                                                 
   Akzo Nobel Chemicals S.A. de C.V.                        Mexico DF               100.00
   Akzo Nobel Coatings Servicios Profesionales S.A. de C.V. Mexico City              55.00
   Akzo Nobel Comex S.A. de C.V.                            Mexico City              55.00
   Akzo Nobel Industrial Coatings Mexico SA de CV           Mexico City             100.00
   Compania Mexicana de Pinturas International SA de CV     Mexico City             100.00
   Industrial de Acabados S.A. de C.V.                      Monterrrey               50.00
   Intervet Mexico S.A. de C.V.                             Santiago Tianguistenco  100.00
   Interveterinaria SA de CV                                Santiago Tianguistenco   99.70
   Organon Mexicana S.A. de C.V.                            Mexico DF               100.00
   Organon Sanofi-Synthelabo Mexico, S.A. de C.V.           Mexico City              50.00
   Pinturas Condor S.A. de C.V. Mexico                      Mexico                  100.00
   Quimica Esteroidal S.A. de C.V.                          San Juan de Ixhuatep    100.00
   Robena S.A.                                              Mexico City             100.00
   Akzo Nobel Coatings S.A. (Morocco)                       Casablanca               73.62
   Intervet Maroc                                           Casablanca               99.99
   Organon Maroc S.a.R.L.                                   Casablanca              100.00
   Sadvel SA                                                Casablanca               70.60

   Myanmar                                                                                
   Myanmar Organon Ltd                                      Yangon                  100.00

   Neth. Antilles                                                                         
   Akzo Nobel (Netherlands Antilles) NV                     Bonaire                 100.00
   Akzo Nobel International Finance NV                      Curacao                 100.00
   Eka Chemicals Antilles Holding N.V.                      Willemstad              100.00

   Netherlands                                                                            
*  Akcros Chemicals B.V.                                    Amersfoort              100.00
*  Akzo Nobel (C) Holdings BV                               Woerden                 100.00
*  Akzo Nobel Aerospace Coatings BV                         Sassenheim              100.00
*  Akzo Nobel Aerospace Coatings International B.V.         Sassenheim              100.00
*  Akzo Nobel Asia BV                                       Arnhem                  100.00
   Akzo Nobel Assurantie N.V.                               Arnhem                  100.00
*  Akzo Nobel Base Chemicals bv                             Amersfoort              100.00
*  Akzo Nobel Car Refinishes BV                             Sassenheim              100.00
*  Akzo Nobel Catalysts BV                                  Amersfoort              100.00
   Akzo Nobel Center Energie B.V.                           Arnhem                  100.00
*  Akzo Nobel Central Purchasing B.V.                       Arnhem                  100.00
*  Akzo Nobel Central Research B.V.                         Arnhem                  100.00
*  Akzo Nobel Chemicals BV                                  Amersfoort              100.00


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                         

*  Akzo Nobel Chemicals International BV         Amersfoort        100.00
*  Akzo Nobel China B.V.                         Arnhem            100.00
*  Akzo Nobel China Beheer BV                    Arnhem            100.00
*  Akzo Nobel China Trade BV                     Arnhem            100.00
*  Akzo Nobel Coatings B.V.                      Sassenheim        100.00
*  Akzo Nobel Coatings International B.V.        Arnhem            100.00
*  Akzo Nobel Coatings Research bv               Arnhem            100.00
*  Akzo Nobel Decorative Coatings BV             Sassenheim        100.00
*  Akzo Nobel Decorative Coatings Turkey B.V.    Arnhem            100.00
*  Akzo Nobel Duitsland bv                       Arnhem            100.00
   Akzo Nobel Energie Hengelo B.V.               Hengelo           100.00
*  Akzo Nobel Energy BV                          Amersfoort        100.00
*  Akzo Nobel Engineering B.V.                   Arnhem            100.00
*  Akzo Nobel Finance B.V.                       Arnhem            100.00
*  Akzo Nobel Functional Chemicals B.V.          Amersfoort        100.00
*  Akzo Nobel Holding Duitsland B.V.             Arnhem            100.00
*  Akzo Nobel Industrial Coatings BV             Sassenheim        100.00
*  Akzo Nobel Industrial Products Colombia B.V.  Arnhem            100.00
*  Akzo Nobel Insurances B.V.                    Arnhem            100.00
*  Akzo Nobel Management BV                      Arnhem            100.00
*  Akzo Nobel Mpp Systems B.V.                   Arnhem            100.00
*  Akzo Nobel Nederland B.V.                     Arnhem            100.00
   Akzo Nobel Nippon Paint Holding B.V.          Arnhem             75.00
*  Akzo Nobel Pharma B.V.                        Oss               100.00
*  Akzo Nobel Pharma International bv            Oss               100.00
*  Akzo Nobel Pharma Ventures B.V.               Arnhem            100.00
*  Akzo Nobel Polymer Chemicals B.V.             Amersfoort        100.00
*  Akzo Nobel Powder Coatings Holding bv         Arnhem            100.00
   Akzo Nobel Representative Offices BV          Arnhem            100.00
*  Akzo Nobel Research BV                        Arnhem            100.00
*  Akzo Nobel Resins BV                          Bergen op Zoom    100.00
*  Akzo Nobel Risk and Insurance Management B.V. Arnhem            100.00
*  Akzo Nobel Salt BV                            Amersfoort        100.00
*  Akzo Nobel Sino Chemicals bv                  Arnhem            100.00
*  Akzo Nobel Sino Coatings B.V.                 Sassenheim        100.00
*  Akzo Nobel Surface Chemistry BV               Amersfoort        100.00
*  Akzo Systems BV                               Arnhem            100.00
*  Carelaa BV                                    Arnhem            100.00
*  Casco BV                                      's-Hertogenbosch  100.00
*  Cosmas BV                                     Oss               100.00
*  Degewop BV                                    Arnhem            100.00
*  Diosynth BV                                   Oss               100.00
*  Diosynth Holding B.V.                         Arnhem            100.00
*  Diosynth International BV                     Oss               100.00
*  Eka Chemicals BV                              Maastricht        100.00
*  EKA Chemicals Chile B.V.                      Amsterdam         100.00
*  Eka Nobel B.V.                                Maastricht        100.00
*  Farmaas BV                                    Oss               100.00
*  Fibdis I BV                                   Ede               100.00
*  Fibdis II BV                                  Arnhem            100.00
*  Fibdis III BV                                 Arnhem            100.00
*  Fibdis Nederland bv                           Arnhem            100.00
   Fonda bv                                      Arnhem             50.00


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                    

*  Handelmaatschappij Buya BV                Arnhem           100.00
*  Handelmaatschappij Chemie-Silk BV         Amsterdam        100.00
*  Hermalinde B.V.                           Arnhem           100.00
*  Hollander's Verfhandel BV                 Zwolle           100.00
*  Horus BV                                  Oss              100.00
*  International Paint (Nederland) BV        Rhoon            100.00
*  Intervet China B.V.                       Arnhem           100.00
*  Intervet Holding B.V.                     Arnhem           100.00
*  Intervet International BV                 Boxmeer          100.00
*  Intervet Nederland BV                     Boxmeer          100.00
*  J.L.H. Smits & Co Verffabrieken BV        Wapenveld        100.00
*  Kloek Zout B.V.                           Dordrecht        100.00
*  Laboratoria Nobilis BV                    Boxmeer          100.00
*  Levis BV                                  Waalwijk         100.00
*  Makraba BV                                Arnhem           100.00
   Mcn Holding BV                            Delfzijl         100.00
*  Mycofarm International BV                 Boxmeer          100.00
*  Mycofarm Nederland BV                     De Bilt          100.00
   Nederlandse Verfhandel (Neveha) BV        Breda             60.00
*  Nobel Industries Holding BV               Arnhem           100.00
*  Nobel Industries Nederland BV             Amsterdam        100.00
*  Nobilon International b.v.                Boxmeer          100.00
*  Nourypharma Nederland BV                  Oss              100.00
*  NV Organon                                Oss              100.00
*  Orgachemia BV                             Boxtel           100.00
*  Organon Agencies BV                       Oss              100.00
*  Organon China BV                          Arnhem           100.00
*  Organon Europe BV                         Oss              100.00
*  Organon Holding bv                        Oss              100.00
*  Organon Nederland BV                      Oss              100.00
*  Organon Participations bv                 Oss              100.00
*  Organon Teknika Holding B.V.              Arnhem           100.00
*  Panter BV                                 Hoofddorp        100.00
*  Poviet Producten BV                       Amsterdam        100.00
*  Remmert Holland BV                        Hoofddorp        100.00
*  Ribaja BV                                 Hengelo (Ov)     100.00
*  Rosemont BV                               Oss              100.00
*  Sikkens Verkoop BV                        Sassenheim       100.00
*  Syncoflex BV                              Arnhem           100.00
*  Theriak bv                                Oss              100.00
*  Van Blommestein Powalky BV                Arnhem           100.00
*  Verfhandel Roozendaal BV                  Den Haag         100.00
*  Verfhof BV                                Arnhem           100.00
*  Vetrex BV                                 Oss              100.00
*  Vlintex BV                                Arnhem           100.00
   Wemca Milieubeheer BV                     Arnhem           100.00
*  Zoopharm BV                               De Bilt          100.00

   New Zealand                                                      
   Akzo Nobel Coatings Ltd (New Zealand)     Auckland         100.00
   Akzo Nobel Investments (New Zealand) Ltd  Avondale         100.00
   Eka Chemicals (N.Z.) Ltd.                 Mount Maunganui  100.00
   Intervet Limited (New Zealand)            Auckland         100.00
   Wrightleft (New Zealand) Ltd              Auckland         100.00


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                                

Norway                                                                          
Akzo Nobel Car Refinishes AS                                Kolbotn      100.00 
Akzo Nobel Chemicals AS (Norway)                            Oslo         100.00 
Akzo Nobel Dekorativ AS (Norway)                            Kolbotn      100.00 
Akzo Nobel Industrial Coatings AS (Norway)                  Kolbotn      100.00 
Akzo Nobel Surface Chemistry A/S                            Fredrikstad  100.00 
Eka Chemicals Norge A/S                                     Skarer       100.00 
Eka Chemicals Norge Silika A/S                              Skarer       100.00 
Eka Chemicals Rana A/S                                      Mo i Rana    100.00 
Eka Chemicals Rjukan A/S                                    Rjukan       100.00 
International Maling A/S                                    Begen        100.00 
Intervet Norbio A.S.                                        Bergen       100.00 
Intervet Norge AS                                           Oslo         100.00 
Organon A/S (Norway)                                        Asker        100.00 
Silinor A/S                                                 Meloy        100.00 
Thors Kemiske Fabrikker A/S                                 Skarer       100.00 

Pakistan                                                                        
Organon Pakistan (Private) Ltd                              Karachi       99.90 

Panama                                                                          
International Paint (Panama) Inc.                           Mercantil    100.00 

Papua New Guinea                                                                
Akzo Nobel Limited                                          Geheru       100.00 

Paraguay                                                                        
Intervet Paraguay SA                                        Asuncion      75.00 

Peru                                                                            
Intervet SA                                                 Lima         100.00 

Philippines                                                                     
Akzo Nobel Car Refinishes Philippines Inc.                  Makati City  100.00 
Intervet Phillipines Inc                                    Mandaluyong  100.00 
Organon (Philippines) Inc.                                  Manila        99.99 

Poland                                                                          
Akzo Nobel Car Refinishes (Polska) Sp. Z o.o.               Wloclawek    100.00 
Akzo Nobel Chemicals Representation & Services Sp. Z o.o.    Warsaw       100.00
Akzo Nobel Decorative Coatings Sp. Z o.o.                   Wloclawek    100.00 
Akzo Nobel Industrial Coatings Sp. Z o.o.                   Wloclawek    100.00 
International Coatings Sp. Z o.o.                           Gdynia       100.00 
Nobiles, Kujawska Fabryka Farb i Lakierow Sp. z o.o.        Wloclawek    100.00 
Organon Polska Sp. z o.o.                                   Warsaw       100.00 

Portugal                                                                        
Akzo Nobel Resinas  Lda                                     Santo Varao  100.00 
Eka Chemicals Portugal Lda                                  Parede       100.00 
Hacifar Portuguesa (Produtos Quimicos E Farmaceuticos) Lta  Lisbon       100.00 
International Paint Iberia Ltda                             Setubal       68.34 
Intervet Portugal - Saude Animal, Lda                       Cascais      100.00 
Nourifarma - Produtos Quimicos e Farmaceuticos Lda          Lisbon       100.00 
Organon Portuguesa Produtos Quimicos E Farmaceuticos Ltda   Lisbon       100.00 


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----------------------------------------------------  

                                                                [Download Table]


                                                                              

Rumania                                                                       
Eurocolor Ltd                                    Sfantu-Gheorghe         51.00
Intervet Nutrition SrL                           Bucharest               99.90
Intervet Romania SRL                             Bucharest              100.00

Russian Federation                                                            
A.O. Ankorit                                     Moscow                  51.00
Akzo Nobel Car Refinishes OOO                    Moscow                 100.00
Akzo Nobel Trading and Distribution Company Ltd  Moscow                 100.00
Intervet OOO                                     Moscow                 100.00
Marshall Paint Rus                               Moscow                 100.00
RU Sadolin                                       Moscow                 100.00
Zao Akzo Nobel Dekor (Russia)                    Moscow                 100.00
Zao Organon A/O                                  Moscow                 100.00
Zao Sadolin                                      St Petersburg          100.00
Zao Sadolin-Nizhny Novgorod                      Nizhny Novgorod        100.00

Singapore                                                                     
Akcros Chemicals (Asia Pacific) Pte Ltd          Singapore              100.00
Akzo Nobel Car Refinishes (Singapore)  Pte Ltd   Singapore              100.00
Akzo Nobel Chemicals Pte Ltd                     Singapore              100.00
Akzo Nobel Coatings (Asia Pacific) Pte Ltd       Singapore              100.00
Akzo Nobel Coatings Pte Ltd                      Singapore              100.00
Akzo Nobel South East Asia Pte Ltd.              Singapore              100.00
Akzo Nobel Surface Chemistry Pte. Ltd.           Singapore              100.00
Casco Adhesives (Asia) Pte Ltd                   Singapore              100.00
Coin Akzo Nobel Peroxides Pte Ltd                Singapore               55.50
International Coatings (Pte) Ltd                 Singapore              100.00
Intervet (Taiwan) Pte Ltd                        Singapore              100.00
Intervet Norbio Singapore Pte Ltd                Singapore              100.00

Slovak Republic                                                               
Budafestek Slovakia Sro (Ltd)                    Nitre                   98.00

South Africa                                                                  
Eka Chemicals (Pty) Ltd                          Durban                 100.00
International Paint (Pty) Ltd                    Groterg                 51.00
Intervet South Africa (Pty) Limited              Johannesburg           100.00
PJA (South Africa) (Pty) Ltd                     Alberton               100.00

Spain                                                                         
Akcros Chemicals Iberica Sl                      Barcelona              100.00
Akzo Nobel Car Refinishes SL                     Barcelona              100.00
Akzo Nobel Chemicals SA (Spain)                  Barcelona              100.00
Akzo Nobel Coatings S.A.                         Barcelona              100.00
Akzo Nobel Distribucion, S.L.                    Barcelona              100.00
Akzo Nobel Industrial Paints SL                  Barcelona              100.00
Akzo Nobel Nippon Paint Espania SA               Badalona                75.00
Akzo Nobel Resins S.L.                           Barcelona              100.00
Casco Decor S.A. (Spain)                         Barcelona              100.00
Eka Chemicals Iberica SA                         Barcelona              100.00
Herpu Carrocerias S.A. (Spain)                   Barcelona              100.00
Laboratorios Intervet S.A.                       Salamanca              100.00
Laminados Iberia S.A.                            Burgos                 100.00
Organon Espanola S.A.                            Cornella de Llobregat  100.00


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                            

Sweden                                                      
AB Alpinum                               Nacka        100.00
Akzo Nobel AB                            Stockholm    100.00
Akzo Nobel Base Chemicals AB             Skoghall     100.00
Akzo Nobel Car Refinishes AB             Tyresoe      100.00
Akzo Nobel Chemicals Holding AB          Nacka        100.00
Akzo Nobel Coatings AB                   Goteburg     100.00
Akzo Nobel Coatings Holding AB           Stockholm    100.00
Akzo Nobel Deco International AB         Nacka        100.00
Akzo Nobel Decorative Coatings AB        Malmo        100.00
Akzo Nobel Functional Chemicals AB       Stenungsund  100.00
Akzo Nobel Industrial Coatings AB        Malmo        100.00
Akzo Nobel Nippon Paint AB               Angered       75.00
Akzo Nobel Production AB                 Nacka         75.00
Akzo Nobel Rexolin AB                    Gothenburg   100.00
Akzo Nobel Salt AB                       Goteborg     100.00
Akzo Nobel Scandinavia AB                Stockholm    100.00
Akzo Nobel Surface Chemistry AB          Stenungsund  100.00
Akzo Nobel Surface Chemistry Holding AB  Stenungsund  100.00
Aqvarinse AB                             Bohus        100.00
Casco Products AB                        Stockholm    100.00
Cellchem AB                              Stockholm    100.00
Chemtronics AB                           Bohus        100.00
Ejes Farghus AB                          Sundsvall    100.00
Eka Chemicals AB                         Bohus        100.00
Eka Chemicals China AB                   Bohus        100.00
Ekoflock AB                              Vetlanda     100.00
Extensor AB                              Angered      100.00
Faerg AB Danab                           Malmo        100.00
Faerghuset i Eskilstuna AB               Eskilstuna   100.00
Farghandelskompaniet i Malmo AB          Malmo         91.00
Fastighets AB Jakob Mindre               Nacka        100.00
Fastighets AB Stockvik                   Sundsvall    100.00
Forvaltnings AB Sannegarden              Goteborg     100.00
Fribo Fastigheter AB                     Vetlanda     100.00
Harnosands Farghus AB                    Harnosand    100.00
International Farg AB                    Goteburg     100.00
Intervet AB                              Stockholm    100.00
Kartongen Kemi och Forvaltning AB        Stockholm    100.00
Kb Halstenen                             Stockholm    100.00
Kemanord Kraft AB                        Stockholm    100.00
Kemi-Intressen AB                        Solna        100.00
Mscand Management Services AB            Nacka        100.00
Nordsjo Butiker AB                       Malmo        100.00
Organon AB                               Goteborg     100.00
Permascand AB                            Ljungaverk   100.00
Permascand Laser AB                      Trollhatan   100.00
Rosemont Pharma AB                       Goteborg     100.00
Titan Service Center i Ljungaverk AB     Ljungaverk   100.00


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                                    

Switzerland                                                                         
Akzo Nobel Coatings AG                                        Luzern           97.00
Budapaint AG                                                  Luzern          100.00
Colorfilia I.P.C. S.A.                                        Basel           100.00
Colorfina S.A.                                                Basel           100.00
Crina Centre de Recherches International De Nutrition S.A.    Gland            97.00
Dr. Bommeli AG                                                Koniz           100.00
Multilan AG                                                   Pfaffikon        99.89
Organon (International) AG                                    Pfaffikon        99.95
Organon AG                                                    Pfaffikon        99.00
Sinova AG                                                     Pfaffikon        71.67
Veterinaria AG                                                Zurich          100.00

Taiwan                                                                              
Akzo Nobel Chang Cheng (Taiwan)  Ltd                          Taipei           50.00
Eka Chemicals Corporation                                     Taipei          100.00
Hoechst Roussel Vet Co. Ltd                                   Taipei           99.92
International Paint (Taiwan) Ltd                              Kaoshiung       100.00
Organon Taiwan Ltd.                                           Taipei          100.00

Thailand                                                                            
Akzo Nobel Coatings Ltd                                       Nakornpathom     95.06
Casco Adhesives Co Ltd (Thailand)                             Patumthani       99.97
Eka Chemicals (Thailand)  Ltd                                 Bangkok          73.98
Intervet (Thailand) Ltd                                       Bangkok          74.11
Organon (Thailand) Ltd                                        Bangkok          99.98

Tunisia                                                                             
Soc. Tunisienne de Peintures Astral S.A.                      Megrine Tunis    60.00

Turkey                                                                              
Akzo Nobel Boya Sanayi ve Ticaret A.S.                        Izmir            75.00
Akzo Nobel Kemipol A.S.                                       Izmir            51.00
Akzo Nobel Pharma Holding A.S.                                Istanbul        100.00
International Coatings Pazarlama  Limited Sirketi             Istanbul         99.94
Intervet Veteriner Ilaclai Pazarlama ve Ticaret Ltd. Sirketi  Istanbul        100.00
Kapboy Kaplama Insaat Sanayi ve Ticaret AS                    Gebze            79.59
Kempa Boya Ve Sinai Maddeler Pazarlama Ve Ticaret A.S.        Izmir            50.59
Marshall Boya Ve Vernik Sanayii AS                            Gebze            83.78
Organon Ilaclari A.S.                                         Istanbul        100.00
Tekyar Teknik Yardim S.A.                                     Dilovasi        100.00

U.S.A.                                                                              
Akcros Chemicals America                                      New Jersey      100.00
Akzo Nobel Aerospace Coatings Inc.                            South Carolina  100.00
Akzo Nobel Asphalt Applications Inc.                          Texas           100.00
Akzo Nobel Catalysts L.L.C.                                   Wilmington      100.00
Akzo Nobel Chemicals Inc. (America)                           Delaware        100.00
Akzo Nobel Coatings Inc.                                      Delaware        100.00
Akzo Nobel Finance United States Holdings LLC                 Wilmington      100.00
Akzo Nobel Finance United States Inc                          Wilmington      100.00
Akzo Nobel Functional Chemicals L.L.C.                        Wilmington      100.00
Akzo Nobel Holdings LLC                                       Wilmington      100.00
Akzo Nobel Inc.                                               Delaware        100.00
Akzo Nobel Industrial Specialties Inc.                        Greenwich       100.00


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                       

Akzo Nobel Inks Corp.                          Delaware          100.00
Akzo Nobel New Jersey Holdings Inc.            Delaware          100.00
Akzo Nobel Non-Stick Coatings Llc              Des Plains        100.00
Akzo Nobel Polymer Chemicals L.L.C.            Wilmington        100.00
Akzo Nobel Properties Inc.                     Wilmington        100.00
Akzo Nobel Rheology Additives Inc.             Delaware          100.00
Akzo Nobel Salt America Inc                    Delaware          100.00
Akzo Nobel Services Inc.                       Delaware          100.00
Akzo Nobel Surface Chemistry L.L.C.            Wilmington        100.00
Akzo Nobel Transportation Coatings Inc.        Texas             100.00
Casco Impregnated Papers America Co. LLC       Delaware           82.00
Casco Nobel America Inc.                       Delaware          100.00
Diosynth Inc.                                  Delaware          100.00
Diosynth RTP Inc.                              Cary              100.00
Eka Chemicals Inc.                             Wilmington        100.00
Expancel Inc.                                  Delaware          100.00
Fiberco Inc.                                   Axis              100.00
Filtrol Corporation                            Delaware          100.00
International Paint Inc.                       Kentucky          100.00
Intervet Inc.                                  Delaware          100.00
Organon Inc.                                   New Jersey        100.00
Organon International Inc.                     Wilmington        100.00
Organon Pharmaceuticals Inc.                   Wilmington        100.00
Organon Sanofi-Synthelabo LLC                  Wilmington         50.00
Organon Teknika Corporation                    Delaware          100.00
Pharmacare Inc.                                Wilmington        100.00
Vetstream Inc.                                 Delaware          100.00
Viking Construction Inc.                       Texas             100.00

Ukraine                                                                
Akzo Nobel Decorative Coatings (Ukraine) TzOV  Kiev              100.00

Akcros Chemicals Ltd                           Walton on Thames  100.00
Akzo Nobel Aerospace Coatings Ltd              Leicester         100.00
Akzo Nobel Chemicals Holdings Ltd              London            100.00
Akzo Nobel Chemicals Limited                   London            100.00
Akzo Nobel Coatings Ltd                        Abingdon          100.00
Akzo Nobel Decorative Coatings Ltd (UK)        Darwen            100.00
Akzo Nobel Holdings Ltd                        London            100.00
Akzo Nobel Industrial Coatings Ltd (UK)        Darwen            100.00
Akzo Nobel Investments Finance Limited         London            100.00
Akzo Nobel Investments Ltd                     London            100.00
Akzo Nobel Limited                             London            100.00
Akzo Nobel Nippon Paint Ltd                    London             75.00
Akzo Nobel Overseas Limited                    London            100.00
Akzo Nobel Powder Coatings Ltd. (UK)           Darwen            100.00
Akzo Nobel Properties Ltd                      Darwen            100.00
Akzo Nobel Services Limited                    London            100.00
Akzo Nobel Surface Chemistry Ltd.              St. Albans        100.00
Akzo Nobel UK Ltd                              London            100.00
Cloudburst II Limited                          London            100.00
Crina (UK) Ltd                                 St Albans          97.00
Crown Berger Ltd                               Darwen            100.00
Diosynth Ltd                                   Cambridge         100.00


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LIST OF CONSOLIDATED LEGAL ENTITIES AND CORPORATIONS  
----------------------------------------------------  

                                                                [Download Table]


                                                                  

Eighteen Hanover Square Limited          London             100.00
Eka Chemicals (AC) Ltd                   Somerset           100.00
Eka Chemicals Ltd                        Weston Super Mare  100.00
Fitbranch Limited                        London             100.00
International Coatings Limited           London             100.00
International Paints (Exports) Limited   London             100.00
International Paints (Holdings) Limited  London             100.00
Intervet UK Ltd                          Milton Keynes      100.00
Intervet UK Production Ltd               Milton Keynes      100.00
Launchexport Limited                     London             100.00
Ned-Int Holdings Ltd                     London             100.00
Nourypharma Ltd                          Cambridge          100.00
Organon Laboratories Ltd                 Cambridge          100.00
Poultry Biologicals Ltd                  Milton Keynes      100.00
Resinous Chemicals Ltd                   Tyne and Wear      100.00
Vetstream Ltd                            Cambridge          100.00

Uruguay                                                           
Intervet Uruguay SA                      Montevideo         100.00
Organon Latin America S.A.               Montevideo         100.00

Venezuela                                                         
Eka Chemicals de Venezuela Ca            Caracas            100.00
Organon Venezolana S.A.                  Caracas            100.00

Vietnam                                                           
Akzo Nobel Chang Cheng (Vietnam) Ltd     Dong Nai            50.00
Akzo Nobel Coatings Vietnam Limited      Ho Chi Minh City   100.00


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LIST OF NONCONSOLIDATED LEGAL ENTITIES AND CORPORATIONS PRESENTED 
----------------------------------------------------------------- 
IN CONFORMITY WITH SECTION 379, BOOK 2 OF THE NETHERLANDS CIVIL CODE
--------------------------------------------------------------------

                                                        [Enlarge/Download Table]
                                                                                                
Belgium                                                                                         
Flexsys Coordination Centre N.V.                                      St. Stevens Woluwe   50.00
Flexsys NV                                                            St. Stevens Woluwe   50.00
Zoutbedrijf van Damme N.V.                                            Kalken               28.86

Brazil                                                                                          
Fabrica Carioca de Catalisadores SA                                   Santa Cruz           40.00
Flexsys Industria E Comercio Ltda                                     Sao Paolo            50.00

China                                                                                           
Hangzhou Sino-French Chemical Company Limited                         Hangzhou             25.00
Herberts-Akzo-Red Lion Automotive Coatings Corp. Ltd.                 Beijing              25.00
Jinwu Eka Resin Co. Ltd                                               Long-Xu              30.00

Denmark                                                                                         
Maricogen Komplementarselskab Aps                                     Mariager             50.00
Maricogen P/S                                                         Mariager             50.00

Egypt                                                                                           
South Egypt Drug Industries Co. (Sedico)                              Giza                 22.24

Finland                                                                                         
Eka Polymer Latex Oy                                                  Oulu                 50.00

France                                                                                          
Decorative Ouest SA                                                   Angers               34.69
Eurecat SA                                                            La Voulte sur Rhone  50.00
Flexsys Sarl                                                          Sete                 50.00
Petroval S.A.                                                         Les 3 Pierres        30.00

Germany                                                                                         
Akzo-Pq Silica GmbH & Co (Ohg)                                        Duren                50.00
Akzo-Pq Silica Verwaltungs-GmbH                                       Duren                50.00
Flexsys Distribution GmbH                                             Duren                50.00
Flexsys Verkauf GmbH                                                  Hannover             49.94
Flexsys Verwaltigungs und Beteiligungs GmbH                           Nienburg             50.00
Industriepark Nienburg GmbH                                           Nienburg             50.00
Perla Greek Salt Commercial Industrial L.L.C.                         Piraeus              50.00

Hungary                                                                                         
Budafestek-Karolina Ltd                                               Budapest             34.00

Italy                                                                                           
Eco-Rigen Srl                                                         Gela                 35.00
Flexsys S.P.A.                                                        Milano               50.00
Rigel Srl                                                             Milan                50.00

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       LIST OF NONCONSOLIDATED LEGAL ENTITIES AND CORPORATIONS PRESENTED                        
       -----------------------------------------------------------------                        
      IN CONFORMITY WITH SECTION 379, BOOK 2 OF THE NETHERLANDS CIVIL CODE                      
      --------------------------------------------------------------------                      

Japan                                                                                           
Denak K.K.                                                            Tokyo                50.00
Flexsys K.K.                                                          Tokyo                50.00

Japan Tygaflor Ltd                                                    Tokyo                40.00
Kayaku Akzo Corporation Ltd                                           Tokyo                50.00
Ketjen Black International Company Ltd                                Tokyo                33.30
Kyushu Mitaka K.K.                                                    Kyusyu               50.00
Lion Akzo Company Ltd                                                 Tokyo                50.00
Mitaka Pharmaceutical Co. Ltd                                         Tokyo                50.00
Nippon Ketjen Company Ltd                                             Tokyo                50.00

Kuwait                                                                                          
International Warba Coatings WLL                                      Kuwait               49.00

Malaysia                                                                                        
Flexsys Chemicals (M) Sdn Bhd                                         Selangor             50.00

Netherlands                                                                                     
Acordis B.V.                                                          Arnhem               23.87
Corval B.V.                                                           Sittard              32.00
Delamine BV                                                           Delfzijl             50.00
Delesto BV                                                            Delfzijl             50.00
EasySwim b.v.                                                         Nunspeet             25.00
Eijkelkamp Beheer B.V.                                                Goor                 24.00
Flexsys BV                                                            Deventer             50.00
Flexsys Holding BV                                                    Deventer             50.00
G. Kox en Zoon B.V.                                                   Wormerveer           19.35
Kemax B.V.                                                            Delfzijl             50.00
Methaholding V.O.F.                                                   Haren                50.00
Methanor V.O.F.                                                       Haren                30.00
Salinco V.O.F.                                                        Hengelo              50.00
Servant International Trading B.V.                                    Breda                39.06
Solar Dew bv                                                          Breda                40.00
Verfgroothandel Limburg B.V.                                          Sittard              32.00
Verfindustrie Jacq. Eyck B.V.                                         Heerlen              32.00
Warmte/Kracht Centrale Akzo Nobel Center V.O.F.                       Arnhem               50.00

Saudi Arabia                                                                                    
International Paint Saudi Arabia Ltd                                  Dammam               49.00

Singapore                                                                                       
Flexsys Pte Ltd                                                       Singapore            50.00

Spain                                                                                           
Flexsys Rubber Chemicals Srl                                          Barcelona            50.00

Etenforsorning Stenungsund AB                                         Stenungsund          20.00
Maintech i Stenungsund AB                                             Stenungsund          50.00
Svensk Etanolkemi AB                                                  Ornskoldsvik         50.00

                                                                              21                

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       LIST OF NONCONSOLIDATED LEGAL ENTITIES AND CORPORATIONS PRESENTED                        
       -----------------------------------------------------------------                        
      IN CONFORMITY WITH SECTION 379, BOOK 2 OF THE NETHERLANDS CIVIL CODE                      
      --------------------------------------------------------------------                      

Switzerland                                                                                     
Flexsys AG                                                            Zug                  49.87

Thailand                                                                                        
Akzo Nobel Coatings Trading Ltd                                       Nakornpathom         46.96
Bangrak Marketing Co. Ltd                                             Bangkok              49.32
Siam Paper Chemicals Ltd.                                             Bangkok              48.99
Synthese (Thailand) Co Ltd                                            Bangkok              41.82

Turkey                                                                                          
Dyo Printing Inks A.S.                                                Izmir                43.50
Enfalt Emulsiyon Ve Asfalt Tesisleris AS                              Ankara               40.00

U.S.A.                                                                                          
Collision Repair Business Management Services Llc                     Delaware             49.00
Eurecat U.S. Inc.                                                     New Jersey           57.50
Flexsys America Co.                                                   Akron, Ohio          50.00
Flexsys America Lp                                                    Akron                50.00

United Arab Emirates                                                                            
International Paint (Gulf) Llc                                        Dubai                49.00

United Kingdom                                                                                  
Flexsys Rubber Chemicals Ltd                                          Gillingham           50.00
Reebor Ltd                                                            Darwen               50.00
The Particol Partnership                                              Weston super Mare    50.00

Western Samoa                                                                                   
Samoa Paints Ltd                                                      Apia                 52.00

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Dates Referenced Herein

		Referenced-On Page
This ‘20-F’ Filing	Date	First	Last	Other Filings

Filed on:	4/22/03			None on these Dates
	2/10/03	1
For Period End:	12/31/02	1
				List all Filings

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Filing Submission 0001208646-03-000072 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Akzo Nobel NV – ‘20-F’ for 12/31/02 – EX-8

On: Tuesday, 4/22/03, at 10:42am ET · For: 12/31/02 · Accession #: 1208646-3-72 · File #: 0-17444

Previous ‘20-F’: ‘20-F’ on 6/6/02 for 12/31/01 · Next: ‘20-F’ on / for 4/29/04 · Latest: ‘20-F’ on 6/21/07 for 12/31/06

Annual Report of a Foreign Private Issuer — Form 20-FFiling Table of Contents

EX-8 — Opinion re: Tax Matters

Dates Referenced Herein

Annual Report of a Foreign Private Issuer — Form 20-F
Filing Table of Contents