Exhibit 8
SUBSIDIARIES, ASSOCIATED COMPANIES AND OTHER INVESTMENTS
as of December 31, 2003
Name and location of company |
I. AFFILIATED COMPANIES |
GERMANY |
SAP Deutschland AG & Co. KG, Walldorf |
SAP Systems Integration AG, Dresden |
SAP Retail Solutions GmbH & Co., St. Ingbert |
Steeb Anwendungssysteme GmbH, Abstatt |
SAP Hosting AG & Co. KG, St. Leon-Rot |
DCW Software Deutschland GmbH, Mannheim |
DCW Software Deutschland AG & Co. KG, Mannheim |
SPM Technologies Deutschland GmbH, Berlin |
DCW Software F+E GmbH, Mannheim |
SAP Beteiligungs GmbH, Walldorf |
SAP Portals Europe GmbH, Walldorf |
SAP Software Holding GmbH, St. Ingbert |
SAP Hosting Beteiligungs GmbH, St. Leon-Rot |
SAP Retail Solutions Beteiligungsgesellschaft mbH, Walldorf |
SAP Investment- und Beteiligungs GmbH, Walldorf |
eSAP Beteiligungs GmbH, Walldorf |
SAP Portals Holding Beteiligungs GmbH, Walldorf |
sky7home GmbH, Walldorf |
SAP Beteiligungsverwaltungs GmbH, Walldorf |
SAP SI Consulting GmbH, Walldorf |
PHANTOM-plus Vermögensverwaltungs-GmbH, Walldorf |
REST OF EUROPE, MIDDLE EAST, AFRICA |
SAP (UK) Limited, Feltham/Great Britain |
SAP (Schweiz) AG, Biel/Switzerland |
SAP FRANCE S.A., Paris/France |
S.A.P. ITALIA Sistemi, applicazioni, prodotti in data processing s.p.a., Milan/Italy |
SAP Nederland B.V., ’s-Hertogenbosch/The Netherlands |
SAP Österreich GmbH, Vienna/Austria |
SAP España Sistemas, Aplicaciones y Productos en la Informática, S.A., Madrid/Spain |
SYSTEMS APPLICATIONS AND PRODUCTS IN DATA PROCESSING (NV SAP BELGIUM SA), Brussels/Belgium |
SAP Danmark A/S, Copenhagen/Denmark |
SAP Svenska Aktiebolag, Stockholm/Sweden |
Systems Applications Products (Africa) (Pty) Ltd, Woodmead/South Africa |
SAP ČR, spol. s.r.o., Praha/Czech Republic |
LLC “SAP C.I.S. and Baltic States”, Moscow/Russia |
SAP Finland Oy, Espoo/Finland |
SAP Portals Israel Ltd., Ra’anana/Israel |
SAP Portugal — Sistemas, Aplicações e Produtos Informáticos, Sociedade Unipessoal, Lda., Paço d ´Arços/Portugal |
SAP Public Services (Pty) Ltd., Woodmead /South Africa |
SAP Norge AS, Lysaker/Norway |
SAP SSC (Ireland) Limited, Dublin/Ireland |
SAP Hungary Rendszerek, Alkalmazások és Termékek az Adatfeldolgozásban Informatikai Kft., Budapest/Hungary |
SAP Polska Sp. z.o.o., Warsaw/Poland |
SAP Hellas “Systems Application and Data Processing S.A.”, Athens/Greece |
SAP Slovensko s.r.o., Bratislava/Slovakia |
SAP Labs France S.A., Mougins/France |
SAP Türkiye Yazilim Üretim ve Tic. A.S., Istanbul/Turkey |
SAP Ireland Limited, Dublin/Ireland |
SAP sistemi, aplikacije in produkti za obdelavo podatkov d.o.o., Ljubljana/Slovenia |
SAP Systems Integration (Schweiz) AG, Regensdorf/Switzerland |
SAP Manage Ltd., Tel Aviv/Israel |
SAP Labs Israel Ltd., Herzliya/Israel |
LLC “SAP Ukraine”, Kiev/Ukraine |
SAP Labs Bulgaria EOOD, Sofia/Bulgaria |
SAP d.o.o., Zagreb/Croatia |
SAP BULGARIA LTD, Sofia/Bulgaria |
SAP CYPRUS LTD, Nicosia/Cyprus |
Systems Applications Products Nigeria Ltd, Lagos/Nigeria |
SAP Kazakhstan LLP, Almaty/Kazakhstan |
Ithinqcom (Pty) Ltd., Woodmead/South Africa |
Ambin Properties (Pty) Ltd., Woodmead/South Africa |
SAP Portals Nederland B.V., ’s-Hertogenbosch/The Netherlands |
KGM 46 Investments (Pty) Limited i.L., Woodmead/South Africa |
SAP Public Services BEE Investment Trust (Pty) Ltd, Woodmead/South Africa |
SAP Portals UK Limited, Feltham/Great Britian |
AMERICAS |
SAP America, Inc., Newtown Square/USA |
SAP Public Services, Inc., Washington D.C./USA |
SAP Canada Inc., Toronto/Canada |
SAP Labs, LLC, Palo Alto/USA |
SAP Brasil Ltda., Sao Paulo/Brazil |
SAP México, S.A. de C.V., Mexico City/Mexico |
SAP Global Marketing Inc., Wilmington/USA |
SAP ANDINA Y DEL CARIBE C.A., Caracas/Venezuela |
SAP ARGENTINA S.A., Buenos Aires/Argentina |
SAP Systems Integration America, LLC., Atlanta/USA |
SAP International, Inc., Miami/USA |
SAP Properties, Inc., Newtown Square/USA |
SAP Systems Integration America Holding, Inc., Newtown Square/USA |
SAP Investments, Inc., Wilmington/USA |
SAP GOVERNMENT SUPPORT AND SERVICES, INC., Wilmington/USA |
SAP Financial Inc., Toronto/Canada |
ASIA, PACIFIC |
SAP JAPAN Co., Ltd., Tokyo/Japan |
SAP AUSTRALIA PTY LTD, Sydney/Australia |
SAP Asia Pte. Ltd., Singapore |
SAP INDIA SYSTEMS, APPLICATIONS AND PRODUCTS IN DATA PROCESSING PRIVATE LIMITED, Bangalore/India |
SAP (Beijing) Software System Co., Ltd., Beijing/China |
SAP Korea Limited, Seoul/Korea |
SAP MALAYSIA SDN. BHD., Kuala Lumpur/Malaysia |
SAP NEW ZEALAND LIMITED, Auckland/New Zealand |
SAP SYSTEMS, APPLICATIONS AND PRODUCTS IN DATA PROCESSING (THAILAND) LTD., Bangkok/Thailand |
SAP Labs India Private Limited, Bangalore/India |
SAP HONG KONG CO. LIMITED, Taikoo Shing/Hong Kong |
SAP Taiwan Co., Ltd., Taipei/Taiwan |
PT SAP Indonesia, Jakarta/Indonesia |
SAP Philippines, Inc., Makati City/Philippines |
SAP Markets Asia Pacific Solutions Pte Ltd, Singapore |
SAP India (Holding) Pte Ltd, Singapore |
II. ASSOCIATED COMPANIES |
Commerce One, Inc., San Francisco/USA |
Global Virtual Marketplace GmbH, Munich/Germany |
Pandesic LLC i.L., Newtown Square/USA |
Procument Negócios Eletrônicos S.A., Rio de Janeiro/Brazil |
Garderos Software Innovations, Munich/Germany |
III. OTHER INVESTMENTS (ownership 5 or more percent) |
ABACO P.R., Inc., Alpharetta/USA |
Apriso Corp., Long Beach/USA |
Buildpoint Corp., Redwood Shores/USA |
CABC, Inc., Dallas/USA |
Catalyst International, Inc., Milwaukee/USA |
cc-chemplorer Ltd., Dublin/Ireland |
CenTrade, a.s., Prague/Czech Republik |
CPGmarket.com S.A., Geneva/Switzerland |
Datria Systems, Inc., Englewood/USA |
Deutsches Forschungszentrum für Künstliche Intelligenz GmbH, Kaiserslautern/Germany |
e-millenium 1 GmbH & Co. KG, Munich/Germany |
Grau Data Storage AG, Schwäbisch Gmünd/Germany |
Human Resource Management & Consulting Co., Ltd., Tokyo/Japan |
imc information multimedia communication AG, Saarbrücken/Germany |
IndX Software, Inc., Aliso Viejo/USA |