29. Subsidiary, associated undertakings and joint ventures
| Subsidiary Undertakings | % Held | Principal Activities | Registered Office and Country of Incorporation |
| SmartPly Europe Limited | 100 | Oriented strand board (OSB) manufacture | Belview, Slieverue, Waterford, Ireland |
| Medite Europe Limited | 100 | Medium density fibreboard (MDF) manufacture | Redmonstown, Clonmel, Co. Tipperary, Ireland |
| Coillte Consult Limited | 100 | Consultancy and related activities | Newtownmountkennedy, Co. Wicklow, Ireland |
| Coillte Panel Products (UK) Limited | 100 | Panel products marketing | Persimmon House, Anchor Boulevard, Crossways Business Park, Dartford, Kent, UK |
| Associated Undertaking | |||
| Moylurg Rockingham Limited | 50 | Forest recreation | Lough Key Forest and Activity Park, Boyle, Co. Roscommon, Ireland |
| Joint Venture | |||
| Garvagh Glebe Windpower Limited | 50 | Wind energy | Stephen Court 18/21 St Stephens Green Dublin 2 |
In accordance with Section 17 of the Companies (Amendment) Act, 1986, the Company has guaranteed the liabilities of its wholly owned subsidiaries and, as a result, these subsidiaries have been exempted from the provisions of Section 7 of the Companies (Amendment) Act, 1986.