s s.r.o. Slovenski Cupla (Slovakia) 100.00 Evonik Fibres GmbH Sd,drfling (Austria) 100.00 Evonik Finance B.V. Amsterdam (Netherlands) 100.00 Evonik Foams Inc. Wilmington (Delaware, USA) 100.00 Evonik Forhouse Optical Polymers Corporation Taichung (Taiwan) 51.00 Evonik France S.A.S. Ham (France) 100.