Corgi International Ltd – ‘20-F’ for 3/31/03 – EX-18.1

On:  Wednesday, 10/15/03, at 12:49pm ET   ·   For:  3/31/03   ·   Accession #:  950149-3-2355   ·   File #:  0-22161

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

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report for Year Ended March 31, 2003           95    520K 
 2: EX-12.1     Statement re: Computation of Ratios                    2±     9K 
 3: EX-12.2     Statement re: Computation of Ratios                    2±     9K 
 4: EX-13.1     Annual or Quarterly Report to Security Holders         1      7K 
 5: EX-18.1     Letter re: Change in Accounting Principles             2±     9K 

EX-18.1   —   Letter re: Change in Accounting Principles

EX-18.1
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EXHIBIT 18.1                                                                    

LIST OF SUBSIDIARIES                                                            

 Percentage of equity interest

                                                        [Enlarge/Download Table]

                                        Place of         Held by the     Held by                                     
Name                                   incorporation      Company     subsidiaries  Principal activities             
----------------------------------     --------------    -----------  ------------  ---------------------------------
                                                                                                                     
Dongguan Xinda Giftware Company        Mainland China      100%                     Manufacturing of die-cast and    
Limited                                                                             injection-molded plastic products

Luen Tat Mould Manufacturing Limited   The British         90%                      Provision of technical support   
                                       Virgin Islands                               service on mold production       

Luen Tat Model Design Company Limited  The British                       51%        Design and production of molds   
                                       Virgin Islands                               and tooling models               

Onchart Industrial Limited             The British         55%                      Provision of technical support   
                                       Virgin Islands                               service on mold production       

Hua Yang Holdings Company Limited      Cayman Islands      100%                     Investment holding               

Hua Yang Printing Holdings Company     Hong Kong                        100%        Printing and assembly of books   
Limited                                                                             and specialty packaging          

Shenzhen Hua Yang Printing Company     Mainland China                   100%        Printing and assembly of books   
Limited, formerly known as "Shenzhen                                                and specialty packaging          

Huaxuan Printing Products Company                                                                                    
Limited"                                                                                                             

Corgi Classics Holdings Limited        United Kingdom      100%                     Investment holding               

Corgi Classics Limited                 United Kingdom                   100%        Design, marketing and            
                                                                                    distribution of die-cast         
                                                                                    collectibles                     

Icon Collectibles Limited              United Kingdom                   100%        Design, marketing and            
                                                                                    distribution of die-cast         
                                                                                    collectibles                     

Lledo Collectibles Limited             United Kingdom                   100%        Design, marketing and            
                                                                                    distribution of die-cast         
                                                                                    collectibles                     

Corgi Classics Inc.                    United States of                 100%        Design, marketing and            
                                       America                                      distribution of die-cast         
                                                                                    collectibles                     

Wealthy Holdings Limited               The British         100%                     Inactive                         
                                       Virgin Islands                                                                
Guangzhou Jin Yi Advertising Company   Mainland China                    90%        Inactive                         
Limited                                                                                                              

Zindart Limited                        Bermuda                          100%        Inactive                         

Bassett Lowke Limited                  United Kingdom                   100%        Inactive                         

Corgi Sales Limited                    United Kingdom                   100%        Inactive                         

Corgi Toys Limited                     United Kingdom                   100%        Inactive                         

Blow-ko Limited                        United Kingdom                   100%        Inactive                         

Bassett Lowke (Railways) Limited       United Kingdom                   100%        Inactive                         

Corgi Collectors Limited               United Kingdom                   100%        Inactive