Exhibit 8.1
| Significant Subsidiaries* |
Jurisdiction | Ownership Interest | ||||
| 3GUU Holding Limited |
BVI | 100% | ||||
| 3GUU Mobile Entertainment Co. Limited |
Hong Kong | 100% | ||||
| 3GUU Mobile Entertainment Industrial Co., Ltd. |
BVI | 100% | ||||
| Beauty Wave Limited |
BVI | 100% | ||||
| China Mobile Games and Entertainment Group (HK) Limited |
Hong Kong | 100% | ||||
| China Perfect Investments Limited |
Hong Kong | 100% | ||||
| China Wave Group Limited |
BVI | 100% | ||||
| CMGE Investment Limited |
Hong Kong | 100% | ||||
| Guangzhou Huifenghechang Mobile Technology Co., Ltd. |
PRC | 100% | ||||
| Guangzhou Yitongtianxia Software Development Co., Ltd. |
PRC | 100% | ||||
| Huiyou Digital (Shenzhen) Ltd. |
PRC | 100% | ||||
| HYD Holding Limited |
BVI | 100% | ||||
| OWX Hong Kong Limited |
Hong Kong | 100% | ||||
| Shanghai Suiyue Technology Co., Ltd. |
PRC | 100% | ||||
| Shenzhen Douqu Software Co., Ltd |
PRC | 80% | ||||
| Shenzhen Qilewuxian Software Development Co., Ltd. |
PRC | 100% | ||||
| Shenzhen Zhongtuokechuang Technology Co., Ltd. |
PRC | 100% | ||||
| Uni-Force Development Limited |
Hong Kong | 100% | ||||
| Vogins Technology Co. Limited |
BVI | 91% | ||||
| Weili Development Limited |
Hong Kong | 100% | ||||
| Vogins Technology (Shanghai) Co., Ltd. |
PRC | 100% | ||||
| Variable Interest Entities and their Subsidiaries Consolidated in our Financial Statements |
Jurisdiction | |||||
| Guangzhou Yingzheng Information Technology Co., Ltd. |
PRC | |||||
| Shenzhen Lanyue Internet Technology Co., Ltd. |
PRC | |||||
| Chengdu Zhuoxing Technology Co., Ltd. |
PRC | |||||
| Beijing Wuyao Technology Co., Ltd. |
PRC | |||||
| Tianjin Suiyue Technology Co., Ltd. |
PRC | |||||
| Beijing Zhuoyuechenxing Technology Co., Ltd. |
PRC | |||||
| * | Other consolidated entities of China Mobile Games and Entertainment Group Limited have been omitted from this list since, considered in the aggregate as a single entity, they would not constitute a significant subsidiary. |