Exhibit 8

LIST OF MATERIAL SUBSIDIARIES AND JURISDICTION OF INCORPORATION

	Jurisdiction of
Name of subsidiary	Incorporation
SCOR U.S. Corp.	Delaware
SCOR Reinsurance Company	New York
SCOR Canada Reinsurance Company	Canada
SCOR Italia Riassicurazioni S.p.A.	Italy
SCOR Deutschland Rückversicherungs-Actien-Gesellschaft	Germany
SCOR (UK) Group Ltd.	United Kingdom
SCOR Life US Re Insurance Company	Texas
Commercial Risk Partners Ltd.	Bermuda
SCOR Reinsurance Asia Pacific Pte. Ltd.	Singapore
IRP Holdings Limited	Ireland
SCOR Financial Services Limited	Ireland
SCOR VIE	France