Exhibit 8.1
LIST OF SIGNIFICANT SUBSIDIARIES OF SILICONWARE PRECISION INDUSTRIES CO., LTD.
| Company |
Jurisdiction of |
Percentage Ownership As of December 31, 2017 |
||||
| SPIL (B.V.I.) Holding Limited |
British Virgin Islands |
100 | % | |||
| Siliconware U.S.A. Inc. |
United States of America |
100 | % | |||
| SPIL (Cayman) Holding Limited |
Cayman Islands |
100 | % | |||
| Siliconware Technology (Suzhou) Limited |
People’s Republic of China |
100 | % | |||
| Siliconware Investment Co., Ltd. |
Taiwan |
100 | % | |||
| Siliconware Electronics (Fujian) Co., Limited |
People’s Republic of China |
100 | % | |||