Exhibit 21
GMAC LLC

GMAC LLC Subsidiaries as of December 31, 2007

Subsidiary companies of GMAC LLC are listed below.

	State or sovereign power of
Name of subsidiary	incorporation
GMAC LLC		Delaware
Banco GMAC S.A.		Brazil
Basic Credit Holding Company, L.L.C.		Delaware
American Suzuki Financial Services Company LLC		Delaware
Nuvell Credit Company LLC		Delaware
Nuvell Financial Services LLC		Delaware
Nuvell National Auto Finance LLC		Delaware
Saab Financial Services LLC		Delaware
Capital Auto Receivables LLC		Delaware
Central Originating Lease, LLC		Delaware
G.M.A.C. Financiera de Colombia S.A. Compania de Financiamiento Comercial		Colombia
Gamma Auto Receivables LLC		Delaware
GMAC Nederland N.V.		Netherlands
GMAC Suisse S.A.		Switzerland
GM Credit AB		Sweden
GMAC (Thailand) Ltd.		Thailand
GMAC — Prestadora de Serviços de Mão-de-Obra Ltda.		Brazil
GMAC Australia LLC		Delaware
GMAC Automotriz Limitado		Chile
GMAC Bank Polska Spolka Akcyjna		Poland
GMAC Colombia S.A. LLC		Delaware
GMAC Comercial Automotriz Chile S.A.		Chile
GMAC Comercial Finance (Holdings) Limited		England
GMAC Commercial Finance LLC		Delaware
GMAC Commercial LLC		Delaware
GMAC Compania Financiera S.A.		Argentina
GMAC Continental LLC		Delaware
Masterlease Limited		England
GMAC del Ecuador S.A.		Ecuador
GMAC Financial Services India Limited		India
GMAC Financial Services Limited		Korea
GMAC (NZ) Limited		New Zealand
GMAC Holdings (U.K.) Limited		England
GMAC UK plc		England
GMAC Hungary Financial Services		Hungary
GMACI Holdings LLC		Delaware
GMAC Insurance Holdings, Inc.		Delaware
Aba Seguros, S.A. de C.V.		Mexico
GMAC Insurance Management Corporation		Delaware
GMAC International Insurance Company Ltd.		Bermuda
GMAC RE Corp.		Delaware
GMAC Securities Corporation		Delaware
MEEMIC Insurance Services Corporation		Delaware

Exhibit 21
GMAC LLC

	State or sovereign power of
Name of subsidiary	incorporation
Motors Insurance Corporation		Delaware
MEEMIC Insurance Company		Michigan
MIC General Insurance Corporation		Michigan
MIC Property and Casualty Insurance Corporation		Michigan
Universal Warranty Corporation		Michigan
GMAC International Holdings Coöperatief U.A		Netherlands
G.M.A.C. — Comercio e Aluguer de Veiculos, Lda		Portugal
GMAC Hungary kft		Hungary
GMAC Italia S.p.A.		Italy
General Motors Acceptance Corporation of Canada, Limited		Canada
GMAC — Instituicao Financeira de Credito, S.A.		Portugal
GMAC Banque S.A.		France
GMAC d.o.o. (domiciled in Croatia)		Croatia
GMAC Finansiering A/S		Denmark
GMAC International Finance B.V		Netherlands
GMAC Pan European Auto Receivable Lending (PEARL) B.V		Netherlands
GMAC, a.s		Czech Republic
LLC GMAC CIS		Russia
GMAC International LLC		Delaware
GMAC Latin America Holdings LLC		Delaware
Autofinanciamiento GMAC, S.A. de C.V.		Mexico
GMAC Arrendamiento S.A. de C.V.		Mexico
GMAC MEXICANA, S.A. de C.V. Sociedad Financiera de Objeto Limitado Filial		Mexico
Servicios GMAC S.A. de C.V.		Mexico
GMAC Lease B.V. (aka Masterlease Europe)		Netherlands
GMAC Leasing GmbH		Austria
GMAC Leasing of DE LLC		Delaware
GMAC MEXICANA, S.A. de C.V. Sociedad Financiera de Objeto Limitado Filial		Mexico
GMAC Mortgage Group LLC		Delaware
GMAC Mortgage Holdings LLC		Delaware
Residential Capital, LLC		Delaware
GMAC Residential Holding Company, LLC		Delaware
GHS Global Relocation U.K. Limited		United Kingdom
GMAC Home Services, LLC		Delaware
GMAC Mortgage, LLC		Delaware
GMACB Service Company, LLC		Delaware
GMACRH Settlement Services, LLC		Delaware
GMAC-RFC Holding Company, LLC		Delaware
GMAC RFC International Holdings Coöperatief U.A		Canada
GMAC Residential Funding of Canada Limited		Canada
Residential Accredit Loans, Inc.		Delaware
Residential Asset Mortgage Products, Inc.		Delaware
Residential Asset Securities Corporation		Delaware
Residential Funding Company, LLC		Delaware

Exhibit 21
GMAC LLC

	State or sovereign power of
Name of subsidiary	incorporation
GMAC-RFC Auritec, S.A.		Mexico
GMAC-RFC Australia Pty Limited		Australia
GMAC-RFC Brasil Ltda.		Brazil
GMAC-RFC Chile Inversiones Ltda.		Chile
GMAC-RFC Europe Limited		England
GMAC-RFC Holdings Limited		England
Homecomings Financial, LLC		Delaware
Residential Asset Management Company LLC		Delaware
Residential Funding Mortgage Exchange, LLC		Delaware
Residential Funding Securities, LLC		Delaware
Residential Funding USA Corporation		Delaware
Residential Funding Mortgage Securities I, Inc.		Delaware
Residential Funding Mortgage Securities II, Inc.		Delaware
GMAC North America LLC		Delaware
GMAC Realty United Mortgage Properties Investments LLC		Delaware
GMAC Servicios S.A.		Colombia
GMAC South America LLC		Delaware
GMAC Sverige AB		Sweden
GMAC US LLC		Delaware
GMAC, Australia (Finance) Limited		Australia
IB Finance Holding Company, LLC		Delaware
GMAC Bank		Utah
Master Lease Austria GmbH		Austria
Pardo Rabello Inversiones S.R.L.		Argentina
SA Holding One LLC		Delaware
SA Holding Two LLC		Delaware
Semperian LLC		Delaware
Variable Asset Receivables LLC		Delaware
Wholesale Auto Receivables LLC		Delaware