| Domestic Subsidiaries | Place of Incorporation | |
| CrossLogix, Inc. | California | |
| Enosys Software, Inc. | California | |
| Oracle Credit Corporation | California | |
| Oracle International Corporation | California | |
| Oracle International Technology Corporation | California | |
| Upshot Corporation | California | |
| Oracle USA, Inc. | Colorado | |
| MOHR Development, Inc. | Connecticut | |
| Alyson Acquisition Corporation | Delaware | |
| Agile Software Corporation | Delaware | |
| Appeal Virtual Machines, Inc. | Delaware | |
| Appleone Acquisition Corporation | Delaware | |
| BEA Crossgain, Inc. | Delaware | |
| BEA Government Systems, Inc. | Delaware | |
| BEA Systems Holding B, Inc. | Delaware | |
| BEA Systems, Inc. | Delaware | |
| BEA WebXpress, LLC | Delaware | |
| Business OnLine, Inc. | Delaware | |
| ECTone, Inc. | Delaware | |
| EntitleNet, Inc. | Delaware | |
| Ether Acquisition Corporation | Delaware | |
| Flashline, Inc. | Delaware | |
| Fuego, Inc. | Delaware | |
| Healthcare Acquisition I Corporation | Delaware | |
| Hyperion Solutions Corporation | Delaware | |
| Hyperion Solutions Holdings LLC | Delaware | |
| InterActive WorkPlace, Inc. | Delaware | |
| Istante Software | Delaware | |
| Jade Acquisition Corporation | Delaware | |
| M7 Corporation | Delaware | |
| Mantas, Inc. | Delaware | |
| MetaSolv, Inc. | Delaware | |
| Numetrix, Inc. | Delaware | |
| OIC Acquisition I Corporation | Delaware | |
| OIC Acquisition II Corporation | Delaware | |
| OIC Acquisition VI Corporation | Delaware | |
| OIC Acquisition VIII Corporation | Delaware | |
| Oracle Acquisition I Corporation | Delaware | |
| Oracle Acquisition II Corporation | Delaware | |
| Oracle Americas Investment 2 LLC | Delaware | |
| Domestic Subsidiaries | Place of Incorporation | |
| Oracle Americas Investment 3 LLC | Delaware | |
| Oracle Americas Investment LLC | Delaware | |
| Oracle Global Holdings, Inc. | Delaware | |
| Oracle Holdings, Inc. | Delaware | |
| Oracle Japan Holding, Inc. | Delaware | |
| Oracle Mauritius Holding Company | Delaware | |
| Oracle OTC Holdings General Partnership | Delaware | |
| Oracle OTC Holdings LLC | Delaware | |
| Oracle Systems Corporation | Delaware | |
| Oracle Taiwan, Inc. | Delaware | |
| Orchestream, Inc. | Delaware | |
| Plumtree Software, Inc. | Delaware | |
| RSIB, Inc. | Delaware | |
| SealedMedia, Inc. | Delaware | |
| Siebel Helpline.com, Inc. | Delaware | |
| Siebel Systems Holdings, LLC | Delaware | |
| Siebel Systems International LLC | Delaware | |
| Siebel Systems International LP | Delaware | |
| Siebel Systems, Inc. | Delaware | |
| Silicongo, Inc. | Delaware | |
| Solarmetric, Inc. | Delaware | |
| SPL WorldGroup Holdings, LLC | Delaware | |
| SPL WorldGroup, Inc. | Delaware | |
| Stellent Colorado Springs, Inc. | Delaware | |
| Strategic Processing Corporation | Delaware | |
| The Theory Center, Inc. | Delaware | |
| Westside.com, Inc. | Delaware | |
| XQRL, Inc. | Delaware | |
| Monaco Acquisition Corporation | Maryland | |
| LODESTAR Corporation | Massachusetts | |
| RogersGrant Acquisition Corp. | Massachusetts | |
| nquire Software, Inc. | Minnesota | |
| Stellent, Inc. | Minnesota | |
| Delphi Asset Management Corporation | Nevada | |
| Reliaty, Inc. | New Hampshire | |
| Nomadic Systems, Inc. | New Jersey | |
| Phaos Technology Corporation | New York | |
| The 20-20 Group, Ltd. | Ohio | |
| Acom Acquisition Corporation | Pennsylvania | |
| Compoze Software, Inc. | Pennsylvania | |
| Domestic Subsidiaries | Place of Incorporation | |
| Prodika, Inc. | Texas | |
| Xeno Development, Inc. | Texas | |
| Trillium Research, Inc. | Wisconsin | |
| International Subsidiaries | Place of Incorporation | |
| BEA Argentina S.A. | Argentina | |
| Oracle Argentina, S.A. | Argentina | |
| A.C.N.# 075-333596 (fka Brio Software Pty. Ltd. ) | Australia | |
| BEA Systems Pty Ltd. | Australia | |
| edocs Asia-Pacific Pty Limited | Australia | |
| Eontec Australia Pty Limited | Australia | |
| G-Log Pty Ltd | Australia | |
| Hyperion Solutions Australia Pty Ltd | Australia | |
| J.D. Edwards Australia Pty Ltd | Australia | |
| J.D. Edwards World Solutions Company Pty Ltd | Australia | |
| LODESTAR Solutions Australia Pty Ltd. | Australia | |
| MetaSolv Australia Pty Limited | Australia | |
| Oracle Australia Holdings Pty Ltd | Australia | |
| Oracle Consolidation Australia Pty Ltd | Australia | |
| Oracle Corporation Australia Pty Limited | Australia | |
| Oracle Superannuation Pty Limited | Australia | |
| PeopleSoft Australia Pty Ltd | Australia | |
| Portal Software International Pty Ltd | Australia | |
| Retek Information Systems Pty Ltd | Australia | |
| Sidewinder Asia Pacific Pty Ltd | Australia | |
| Siebel Systems Australia Pty Limited | Australia | |
| SPL (Australia) Pty Ltd | Australia | |
| SPL WorldGroup (Australia) Pty Ltd | Australia | |
| SPL WorldGroup Holdings (Australia) Pty Ltd | Australia | |
| Stellent Asia Pty Ltd | Australia | |
| Vantive Australia Pty Ltd | Australia | |
| Oracle Austria GmbH | Austria | |
| BEA Systems (FSC) Inc. | Barbados | |
| Hyperion Foreign Sales Corporation | Barbados | |
| J.D. Edwards & Company Foreign Sales, Inc. | Barbados | |
| BEA Systems Europe N.V. | Belgium | |
| Oracle Belgium BVBA/SPRL | Belgium | |
| Hyperion Solutions Technologies, LP | Bermuda | |
| Oracle BH d.o.o. Sarajevo | Bosnia & Herzegovina | |
| BEA Systems Limitada | Brazil | |
| Oracle do Brasil Sistemas Limitada | Brazil | |
| PeopleSoft China Holding Corporation | British Virgin Islands | |
| BEA Systems, Ltd. | Canada | |
| International Subsidiaries | Place of Incorporation | |
| Oracle Canada Holdings Inc. | Canada | |
| Oracle Corporation Canada Inc. | Canada | |
| Oracle Numetrix Company | Canada | |
| Star Acquisition ULC | Canada | |
| Steltor Corporation | Canada | |
| Steltor General Partnership | Canada | |
| Steltor Inc. | Canada | |
| WebGain (Nova Scotia) Company | Canada | |
| WebGain Canada Inc. | Canada | |
| BEA CrossGain International | Cayman Islands | |
| BEA International | Cayman Islands | |
| Oracle International Holding Company | Cayman Islands | |
| PeopleSoft C.I. Holdings Ltd. | Cayman Islands | |
| SPL WorldGroup International Ltd. | Cayman Islands | |
| Sistemas Oracle de Chile, S.A. | Chile | |
| Agile Software (Suzhou) Co., Ltd. | China | |
| BEA Systems (China) Co., Ltd. | China | |
| BEA Technology (Beijing) Co., Ltd. | China | |
| Hyperion Solutions (China) Ltd. | China | |
| J.D. Edwards Software (Beijing) Co., Ltd. | China | |
| Oracle (China) Software Systems Co., Ltd. | China | |
| Oracle Research & Development Center, Shenzhen, Ltd. | China | |
| Oracle Research & Development Center, Beijing, Ltd. | China | |
| PeopleSoft (Beijing) Software Co. Ltd. | China | |
| Siebel Systems Software (Shanghai) Co., Ltd. | China | |
| Oracle Colombia Limitada | Colombia | |
| Oracle de Centroamérica, S.A. | Costa Rica | |
| Oracle Croatia d.o.o. | Croatia | |
| Oracle Systems Limited | Cyprus | |
| Oracle Czech s.r.o. | Czech Republic | |
| Oracle Danmark ApS | Denmark | |
| Oracle Ecuador, S.A. | Ecuador | |
| Oracle Egypt Ltd. | Egypt | |
| BEA Systems OY | Finland | |
| Innobase OY | Finland | |
| Oracle Finland OY | Finland | |
| Siebel Systems Suomi OY | Finland | |
| BEA Systems Customer Support (France) S.A.S. | France | |
| International Subsidiaries | Place of Incorporation | |
| BEA Systems S.A.S. | France | |
| Oracle France, S.A.S. | France | |
| Retek Information Systems S.A. | France | |
| BEA Systems Customer Support (Germany) GmbH | Germany | |
| BEA Systems GmbH | Germany | |
| Brio Software GmbH | Germany | |
| G-Log GmbH | Germany | |
| Oracle Deutschland GmbH | Germany | |
| Oracle Hellas, S.A. | Greece | |
| BEA Systems Hong Kong Ltd. | Hong Kong | |
| Hyperion Solutions (Hong Kong) Ltd. | Hong Kong | |
| J.D. Edwards (Hong Kong) Limited | Hong Kong | |
| MetaSolv Hong Kong Ltd. | Hong Kong | |
| Oracle Consulting Asia Limited | Hong Kong | |
| Oracle Hong Kong Holdings Limited | Hong Kong | |
| Oracle Systems Hong Kong Limited | Hong Kong | |
| PeopleSoft Hong Kong Ltd. | Hong Kong | |
| Portal Software (Asia Pacific) Limited | Hong Kong | |
| Siebel Systems Asia Limited | Hong Kong | |
| Siebel Systems Hong Kong Limited | Hong Kong | |
| SPL WorldGroup Hong Kong Limited | Hong Kong | |
| Oracle Hungary Kft. | Hungary | |
| Siebel Systems Hungary Computer Technology | Hungary | |
| Agile Software Enterprise Private Limited | India | |
| BEA Systems India Private Ltd. | India | |
| BEA Systems India Technology Center Private Ltd. | India | |
| ECTone (India) Private Limited | India | |
| Hyperion Solutions India Private Limited | India | |
| i-flex solutions Ltd. | India | |
| J.D. Edwards India Software Pvt. Ltd. | India | |
| Oracle India Private, Ltd. | India | |
| Oracle Solution Services (India) Private Ltd. | India | |
| PeopleSoft India Private Ltd. | India | |
| Portal Information Technology India Private Limited | India | |
| ProfitLogic Software Private Limited | India | |
| Siebel Systems Software (India) Private Limited | India | |
| PT Oracle Indonesia | Indonesia | |
| International Subsidiaries | Place of Incorporation | |
| BEA Systems (Ireland) Limited | Ireland | |
| BEA Systems Ireland Holding Limited | Ireland | |
| BEA Systems Ireland Sales Support & Services Ltd | Ireland | |
| Eontec Limited | Ireland | |
| Eontec R&D Limited | Ireland | |
| Eontec Sales Limited | Ireland | |
| J.D. Edwards Europe Ltd. | Ireland | |
| Netsure Telecom Limited | Ireland | |
| Oracle CAPAC Distributor Partner | Ireland | |
| Oracle CAPAC Elimination Company | Ireland | |
| Oracle CAPAC Holding Company | Ireland | |
| Oracle CAPAC Research Company | Ireland | |
| Oracle CAPAC Research Partner | Ireland | |
| Oracle CAPAC Services Limited | Ireland | |
| Oracle East Central Europe Limited | Ireland | |
| Oracle EMEA Holdings | Ireland | |
| Oracle EMEA Limited | Ireland | |
| Oracle Technology Company | Ireland | |
| PSFT International Limited | Ireland | |
| Siebel Systems EMEA Limited | Ireland | |
| Siebel Systems Ireland Holdings Limited | Ireland | |
| SPL WorldGroup (Ireland) Limited | Ireland | |
| Siebel Systems Isle of Man Limited | Isle of Man | |
| BEA Systems (Israel) Ltd. | Israel | |
| BEA Systems Middle East Ltd. | Israel | |
| Oracle Demantra R&D Center Israel Ltd. | Israel | |
| Oracle Software Systems Israel Limited | Israel | |
| Siebel Systems Israel Software Limited | Israel | |
| SPL WorldGroup 2000 Ltd. | Israel | |
| BEA Systems Italia S.p.A. | Italy | |
| Oracle Italia S.R.L. | Italy | |
| Agile Software K.K. | Japan | |
| BEA Systems Japan Ltd. | Japan | |
| Hyperion K.K. | Japan | |
| Miracle Linux Corporation | Japan | |
| Oracle Corporation Japan | Japan | |
| Oracle Information Systems (Japan) K.K. | Japan | |
| Siebel Systems (Jersey) Limited | Jersey Isles | |
| International Subsidiaries | Place of Incorporation | |
| BEA Systems Korea, Inc. | Korea | |
| J.D. Edwards (Korea), Inc. | Korea | |
| Oracle Korea, Ltd. | Korea | |
| Portal Software Korea Limited Company | Korea | |
| Siebel Systems Korea, Ltd. | Korea | |
| Oracle CAPAC Finance S.a.r.l. | Luxembourg | |
| Oracle Finance S.a.r.l. | Luxembourg | |
| PeopleSoft Luxembourg S.a.r.l. | Luxembourg | |
| SPL Acquisition S.a.r.l. | Luxembourg | |
| SPL WorldGroup (Luxembourg) I S.a.r.l. | Luxembourg | |
| SPL WorldGroup (Luxembourg) II S.a.r.l. | Luxembourg | |
| G-Log Sdn. Bhd. | Malaysia | |
| Oracle Corporation Malaysia Holdings Sdn. Bhd. | Malaysia | |
| Oracle Corporation Malaysia Sdn. Bhd. | Malaysia | |
| Oracle MSC Sdn. Bhd. | Malaysia | |
| PeopleSoft Worldwide (M ) Sdn. Bhd. | Malaysia | |
| Siebel Systems Malaysia Sdn. Bhd. | Malaysia | |
| Oracle Global (Mauritius) Ltd. | Mauritius | |
| BEA Systems S.A. de C.V. | Mexico | |
| Oracle de Mexico, S.A. de C.V. | Mexico | |
| BEA Systems Distribution B.V. | Netherlands | |
| BEA Systems Holland B.V. | Netherlands | |
| BEA Systems Netherlands B.V. | Netherlands | |
| edocs Europe Netherlands B.V. | Netherlands | |
| Eontec B.V. | Netherlands | |
| G-Log B.V. | Netherlands | |
| Oracle Corporation UK Finance B.V. | Netherlands | |
| Oracle Distribution B.V. | Netherlands | |
| Oracle East Central Europe Services B.V. | Netherlands | |
| Oracle Licensing B.V. | Netherlands | |
| Oracle Nederland B.V. | Netherlands | |
| Oracle Scheduler B.V. | Netherlands | |
| PeopleSoft International B.V. | Netherlands | |
| Plumtree Software B.V. | Netherlands | |
| Plumtree Software Holding Company B.V. | Netherlands | |
| SPL WorldGroup B.V. | Netherlands | |
| Stellent Holding B.V. | Netherlands | |
| Tinoway Nederland B.V. | Netherlands | |
| International Subsidiaries | Place of Incorporation | |
| Oracle Holding Antilles N.V. | Netherlands Antilles | |
| Oracle New Zealand Holdings, Ltd. | New Zealand | |
| Oracle New Zealand, Ltd. | New Zealand | |
| SPL WorldGroup (NZ) Ltd. | New Zealand | |
| Oracle Software (Nigeria) Limited | Nigeria | |
| Oracle Norge AS | Norway | |
| Siebel Systems Norge AS | Norway | |
| Star Acquisition ULC | Nova Scotia | |
| Oracle Systems Pakistan (Private) Limited | Pakistan | |
| Sistemas Oracle del Peru, S.A. | Peru | |
| Oracle (Philippines) Corporation | Philippines | |
| SPL WorldGroup (Philippines), Inc. | Philippines | |
| BEA Systems Poland Sp.z.o.o. | Poland | |
| Oracle Polska, Sp.z.o.o. | Poland | |
| PeopleSoft Poland Sp.z.o.o. | Poland | |
| Oracle Portugal — Sistemas de Informacao Lda. | Portugal | |
| Siebel Systems Portugal Soluções de Informação, Lda. | Portugal | |
| Oracle Caribbean, Inc. | Puerto Rico | |
| Oracle EMEA Support Renewals S.a.r.l. | Romania | |
| Oracle Romania SRL | Romania | |
| Saudi Oracle Limited | Saudi Arabia | |
| Oracle Serbia & Montenegro Ltd., Belgrade | Serbia | |
| BEA Systems Singapore Pte. Ltd. | Singapore | |
| Eontec Singapore Pte. Ltd. | Singapore | |
| G-Log Pte. Ltd. | Singapore | |
| Hyperion Software Pty. Ltd. | Singapore | |
| Hyperion Solutions Asia Pty. Ltd. | Singapore | |
| i-flex solutions Pty. Ltd. | Singapore | |
| J.D. Edwards (Asia Pacific) Pte. Ltd. | Singapore | |
| Oracle Corporation (Singapore) Holdings Pte. Ltd. | Singapore | |
| Oracle Corporation Singapore Pte. Ltd. | Singapore | |
| Oracle Singapore Holdings Pte. Ltd. | Singapore | |
| PeopleSoft Asia Pte. Ltd. | Singapore | |
| Plumtree Software Singapore Pte. Ltd. | Singapore | |
| Siebel Systems Singapore Pte. Ltd. | Singapore | |
| SPL Pte. Ltd. | Singapore | |
| Stellent Singapore Ptd. Ltd. | Singapore | |
| Vantive Singapore Pte. Ltd. | Singapore | |
| International Subsidiaries | Place of Incorporation | |
| Oracle Slovensko spol. s.r.o. | Slovakia | |
| Oracle Software d.o.o. Ljubljana | Slovenia | |
| Cordaptix Services (Pty) Limited | South Africa | |
| Hyperion Solutions SA Pty. Ltd. | South Africa | |
| Oracle Corporation (South Africa)(Pty) Limited | South Africa | |
| Oracle Empowerment (South Africa) (Pty) Ltd. | South Africa | |
| PeopleSoft Africa (Pty.) Limited | South Africa | |
| PeopleSoft South Africa (Pty.) Limited | South Africa | |
| Siebel Systems South Africa (Proprietary) Limited | South Africa | |
| BEA Systems Spain S.A. | Spain | |
| Oracle Iberica, S.R.L. | Spain | |
| Stellent Iberica S.L. | Spain | |
| BEA Systems AB | Sweden | |
| BEA Systems Stockholm Engineering AB | Sweden | |
| BEA Systems Sweden Telecom AB | Sweden | |
| Hotsip AB | Sweden | |
| INCOMIT Option AB | Sweden | |
| Oracle Svenska AB | Sweden | |
| Portal Software Sweden AB | Sweden | |
| Saida AB | Sweden | |
| BEA Systems (Switzerland) Ltd. | Switzerland | |
| Oracle AG | Switzerland | |
| Oracle Software (Switzerland) LLC | Switzerland | |
| Plumtree Software GmbH | Switzerland | |
| PSFT Schweiz GmbH | Switzerland | |
| Agile Software Limited (Taiwan) | Taiwan | |
| J.D. Edwards (Taiwan) Pte. Ltd. | Taiwan | |
| PeopleSoft Taiwan Ltd. Co. | Taiwan | |
| BEA Systems (Thailand) Limited | Thailand | |
| Oracle Corporation (Thailand) Company Limited | Thailand | |
| Oracle Bilgisayar Sistemleri Limited Sirketi | Turkey | |
| Siebel Systems Yazilim Hizmetleri Limited Sirketi | Turkey | |
| PeopleSoft Middle East FZ-LLC | United Arab Emirates | |
| Siebel Systems Middle East FZ-LLC | United Arab Emirates | |
| Agile Software Limited | United Kingdom | |
| International Subsidiaries | Place of Incorporation | |
| Arbor Software Limited | United Kingdom | |
| BEA Systems Customer Support (United Kingdom) Limited | United Kingdom | |
| BEA Systems Europe, Ltd. | United Kingdom | |
| BEA Systems Ltd. | United Kingdom | |
| Brio Software Ltd. | United Kingdom | |
| Decisioneering (UK) Ltd. | United Kingdom | |
| edocs Europe UK Limited | United Kingdom | |
| Eon Financial Solutions Limited | United Kingdom | |
| G-Log (UK) Limited | United Kingdom | |
| Hyperion Solutions (UK) Limited | United Kingdom | |
| J.D. Edwards (U.K.) Ltd. | United Kingdom | |
| LODESTAR Solutions Limited | United Kingdom | |
| MetaSolv Software (UK) Limited | United Kingdom | |
| Oblix, Limited | United Kingdom | |
| Oracle APSS Trustee Limited | United Kingdom | |
| Oracle Corporation Nominees Limited | United Kingdom | |
| Oracle Corporation UK Holdings Limited | United Kingdom | |
| Oracle Corporation UK Limited | United Kingdom | |
| Oracle Corporation UK Trustee Company Limited | United Kingdom | |
| Oracle EMEA Management | United Kingdom | |
| Peoplesoft UK Limited | United Kingdom | |
| Plumtree Portal Software Limited | United Kingdom | |
| Portal Software (Europe) Limited | United Kingdom | |
| ProfitLogic Europe Limited | United Kingdom | |
| Retek Information Systems Limited | United Kingdom | |
| Sapling Corporation Europe Limited | United Kingdom | |
| Siebel Systems UK Limited | United Kingdom | |
| SleepyCat UK Limited | United Kingdom | |
| SPL WorldGroup (UK) Limited | United Kingdom | |
| Stellent Limited | United Kingdom | |
| Stellent SealedMedia Ltd | United Kingdom | |
| TimesTen Performance Limited | United Kingdom | |
| WebTrak Limited | United Kingdom | |
| Oracle de Venezuela, C.A. | Venezuela | |
| Oracle Vietnam Pty. Ltd. | Vietnam | |
