| Subsidiaries | Country |
| 10Ibm Niger Sarl | Niger |
| 3Scale Inc | United States |
| 3Scale Llc | United States |
| 7Summits Llc | United States |
| Accenx Technologies Inc | United States |
| Access360 Corp | United States |
| Accessible Software Inc | United States |
| Acg Applicazioni Contabili Gestionali Srl | Italy |
| Adaytum Inc | United States |
| Adaytum Ltd | United Kingdom |
| Adaytum Software Inc | United States |
| Advanced Linkage Technologies Of America Inc | United States |
| Aerosystems Oy | Finland |
| Agile 3 Solutions Llc | United States |
| Akopia Inc | United States |
| Alchemyai Inc | United States |
| Algorithmics Inc | Canada |
| Alphablox Corp | United States |
| Amentra Inc | United States |
| Amicas Pacs Corp | United States |
| Ammirati Inc | United States |
| Amsys North America Inc | United States |
| Ansible Inc | United States |
| Aperto Ag | Germany |
| Applied Intelligence Solutions Llc | United States |
| Aptsoft Corp | United States |
| Aragon Consulting Group Inc | United States |
| Armanta Corp | United States |
| Arsdigita Corp | United States |
| Arsenal Digital Solutions Usa Inc | United States |
| Arsenal Digital Solutions Worldwide Inc | United States |
| Ascential Ihq Ltd | United Kingdom |
| Ascential Software Corp | United States |
| Ashbourne Group Ltd | United Kingdom |
| Asp Assets Of Qwest Cybersolutions Llc | United States |
| Aspera Inc | United States |
| Aston R5 | Denmark |
| Athenyx Inc | United States |
| Atlas Files Co | Saudi Arabia |
| Automated Catalogue Services Lp | United States |
| Avitiva Inc Hosting Operations | United States |
| Banco Ibm Sa | Brazil |
| Banter Systems Inc | United States |
| Batrus Hollweg International Selection Services Ltd | United States |
| Bdi Systems Inc | United States |
| Beeinstant Ltd | Ireland |
| Bigfix Emea | United Kingdom |
| Bigfix Inc | United States |
| Bit Blue It Services Gmbh | Austria |
| Blade Network Technologies Inc | United States |
| Blekko Inc | United States |
| Blue Box Group Inc | United States |
| Blue Wolf Global Ltd | United Kingdom |
| Blue Wolf Group Llc | United States |
| Bluecurve Inc | United States |
| Bluewave Ltd | United Kingdom |
| Bowstreet Inc | United States |
| Brassring Llc | United States |
| Buildforge Inc | United States |
| Business Planning Solutions Ltd | Singapore |
| Butterfly Software Ltd | United Kingdom |
| BuystreamCom Llc | Canada |
| C2Net Software Inc | United States |
| Canada Systems Group Ltd | Canada |
| Candle Corp | United States |
| Caseworks Inc | United States |
| Cast Iron Systems Inc | United States |
| Castify Holdings | France |
| Catapulse Inc | United States |
| Catapult Inc | United States |
| Cc:Mail Inc | United States |
| Cedara Software Ltd | Canada |
| Cedara Software Services India Pvt Ltd | India |
| Cedara Software Usa Ltd | United States |
| Cedex Services International | United States |
| Celequest Corp | United States |
| Centerview Software Inc | United States |
| Cgi Informatique Sa | France |
| Cims Lab Inc | United States |
| Citloi Sas | France |
| Clarity Systems Ltd | Canada |
| Classic Blue | Australia |
| Clear Software Inc | United States |
| Clearleap Inc | United States |
| Cleversafe Inc | United States |
| Cleversoft Inc | United States |
| Cloudant Inc | United States |
| Cloudigo Ltd | Israel |
| Clusty | United States |
| Coast Software Inc | Canada |
| Codenvy Llc | United States |
| Codenvy Ukraine Llc | Ukraine |
| Cognea Ai | United States |
| Cognos | Belgium |
| Cognos Ab | Sweden |
| Cognos Austria Gmbh | Austria |
| Cognos España | Spain |
| Cognos Europe Ltd | United Kingdom |
| Cognos France Sa | France |
| Cognos Gmbh | Germany |
| Cognos Hong Kong Ltd | China |
| Cognos Inc | Canada |
| Cognos Llc | United States |
| Cognos Ltd | United Kingdom |
| Cognos Nv | Belgium |
| Cognos Pte Ltd | Singapore |
| Cognos Pty Ltd | Australia |
| Cognos South Africa Pty Ltd | South Africa |
| Cognos Switzerland Ltd | Switzerland |
| Cognos Ulc | Canada |
| Collation Inc | United States |
| Comergent Technologies Inc | United States |
| Comfirst Sa | France |
| Commquest Technologies Inc | United States |
| Compagnie Générale D’Informatique | France |
| Compagnie Ibm France Sas | France |
| Companhia Ibm Portuguesa Sa | Portugal |
| Compose Inc | United States |
| Confirma Europe Llc | United States |
| Confirma Inc | United States |
| Connect3 Systems Inc | United States |
| Constellar Corp | United States |
| Consul Risk Management International Bv | Netherlands |
| Continuity Services Ltd | United Kingdom |
| Coremetrics Inc | United States |
| Coremotives Llc | United States |
| Coreos Gmbh | Germany |
| Coreos Inc | United States |
| Corio Inc | United States |
| Corts Trust For International Business Machines | United States |
| Corts Trust Ii For International Business Machines | United States |
| Corts Trust Iii For International Business Machines | United States |
| Cplex Optimization | United States |
| Cross Access Corp | United States |
| Crossideas Srl | Italy |
| Crossworlds Software Inc | United States |
| Csl International | Israel |
| Curam Software Inc | United States |
| Cúram Software Ltd | Ireland |
| Curam Software Uk Ltd | United Kingdom |
| Cyanea Systems Corp | United States |
| Cygnus Solutions Inc | United States |
| Daeja Image Systems Ltd | United Kingdom |
| Dascom Inc | United States |
| Data Sciences Ltd | United Kingdom |
| Databeacon Inc | Canada |
| Databeam Corp | United States |
| Datacap Inc | United States |
| Datadistilleries Bv | Netherlands |
| Datamirror Corp | Canada |
| Datamirror Europe Holdings Ltd | United Kingdom |
| Datamirror Uk Ltd | Canada |
| Datapower Technology Inc | United States |
| Demandtec | United Kingdom |
| Demandtec Inc | United States |
| Demandtec Southern Europe | France |
| Diamond Software Acquisition Corp | United States |
| Dicarta Inc | United States |
| Digital Aspects Holdings Ltd | United States |
| Digital Marketing Services & Software Business | United States |
| Diligent Technologies Corp | United States |
| Dm Information Systems Ltd | United States |
| Dmdata AS | Denmark |
| Docusys Inc | United States |
| Dovetail Software Inc | United States |
| Dr Systems Inc | United States |
| Dwl Inc | United States |
| Eads Matra Datavision | France |
| Early Cloud & Co | United States |
| EcxIo Germany Gmbh | Germany |
| Edge Consulting Llc | United States |
| Edi Software & Services Unit | Germany |
| Edmark Inc | United States |
| Egrail Inc | United States |
| Electronic Data Exchange Service | United Kingdom |
| Emptoris Inc | United States |
| Encentuate Inc | United States |
| Enovance Sas | France |
| Enovance Solutions India Pvt Ltd | India |
| Envizi Pty Ltd | United States |
| Epigraphx Llc | United States |
| Epona Data Ab | Sweden |
| Equitant Inc | Ireland |
| Etrials Worldwide Inc | United States |
| Exeros Inc | United States |
| Expertus Technologies Inc | Canada |
| Explorys Inc | United States |
| Ez Legacy Ltd | United Kingdom |
| Feedhenry Ireland Ltd | Ireland |
| Feedhenry Llc | United States |
| Feedhenry Ltd | Ireland |
| Fiberlink Communications Corp | United States |
| Filenet Corp | United States |
| Filenet Gmbh | Germany |
| Filenet Japan | Japan |
| Filenet Korea Corp | South Korea |
| Filenet Ltd | United Kingdom |
| Filenet Shared Services Centre Ireland Ltd | Ireland |
| Filesx Inc | United States |
| Financiera De Tecnologia E Informatica Sa De Cv | Mexico |
| Fluid Inc Expert Personal Shopper | United States |
| Fortel Analytics Llc | United States |
| French & Associates | Ireland |
| Gantz Wiley Research Consulting Group Inc | United States |
| Gesnext Spain Sa | Spain |
| Global Value | Italy |
| Global Value Services Spa | Italy |
| Global Value Solutions Sa | Brazil |
| Gluecode Software Inc | United States |
| Gluster Inc | United States |
| Gold Wire Technology Inc | United States |
| Goldcup D 2933 Ab | Sweden |
| Gravitant Inc | United States |
| Green Hat Software Ltd | United Kingdom |
| Green Pasture Software Inc | United States |
| Groupe Lgs France Sa | France |
| Grupo Ibm México S De Rl De Cv | Mexico |
| Guardium Inc | United States |
| Gulf Business Machines | United Arab Emirates |
| HalfbrainCom Inc | United States |
| Hbe Solutions Llc | United States |
| Hells Kitchen Systems Inc | United States |
| Holosofx Inc | United States |
| Hoshanco Holding | Saudi Arabia |
| Hoshanco Investment Co | Saudi Arabia |
| Hrc Human Resources Consulting Gmbh | Germany |
| I2 Group United Kingdom | United Kingdom |
| I2 Holdings Ltd | United Kingdom |
| Ibm 401K Plus Plan Trust | United States |
| Ibm Acquisition Finance | United States |
| Ibm Africa Bv | Angola |
| Ibm Africa Bv Netherlands | Netherlands |
| Ibm ANz Holdings Pty Ltd | Australia |
| Ibm Ap Holdings Yk | Japan |
| Ibm Ap Operations Bv | Netherlands |
| Ibm Argentina Srl | Argentina |
| Ibm Australia Credit Ltd | Australia |
| Ibm Australia Ltd | Australia |
| Ibm Bahamas Ltd | The Bahamas |
| Ibm Bahrain Spc | Bahrain |
| Ibm Bangladesh Bv | Netherlands |
| Ibm Bangladesh Pvt Ltd | Bangladesh |
| Ibm Belgium Financial Services Co Sa | Luxembourg |
| Ibm Belgium Financial Services Co Sprl | Belgium |
| Ibm Belgium Luxembourg | Belgium |
| Ibm Brasil Indústria Máquinas E Serviços Ltda | Brazil |
| Ibm Bto Business Consulting Services Bv | Netherlands |
| Ibm Bto Global Holdings Bv | Netherlands |
| Ibm Bulgaria Ltd | Bulgaria |
| Ibm Burkina Faso Sarl | Burkina Faso |
| Ibm Business Consulting Service Korea Inc | South Korea |
| Ibm Business Consulting Services | Belgium |
| Ibm Business Consulting Services Inc | United States |
| Ibm Business Consulting Services Russia Bv | Netherlands |
| Ibm Business Services Asset Gmbh | Germany |
| Ibm Business Transformation Center Srl | Costa Rica |
| Ibm Canada Credit Services Corp | Canada |
| Ibm Canada Holdings Bv | Netherlands |
| Ibm Canada Investments Bv | Netherlands |
| Ibm Canada Ltd | Canada |
| Ibm Capital Inc | United States |
| Ibm Capital Italia Srl | Italy |
| Ibm Capital Malaysia Sdn Bhd | Malaysia |
| Ibm Capital Mexico I S De Rl De Cv | Mexico |
| Ibm Capital Peru Sac | Peru |
| Ibm Capital Singapore Pte Ltd | Singapore |
| Ibm Central & Eastern Europe | Austria |
| Ibm Central & Eastern Europe Bv | Netherlands |
| Ibm Central Holding Gmbh | Germany |
| Ibm Ceská Republika Spol Sro | Czechia |
| Ibm China | Cayman Islands |
| Ibm China Co Ltd | China |
| Ibm China Holdings Bv | Netherlands |
| Ibm China Hong Kong Ltd | China |
| Ibm China Investment Co Ltd | China |
| Ibm Client Innovation Center Germany Gmbh | Germany |
| Ibm Cloud Object Storage | United States |
| Ibm Congo Sarl | Central African Republic |
| Ibm Consulting Services France | France |
| Ibm Corp Surfaid Analytics Bus | United States |
| Ibm Credit Financing Corp | United States |
| Ibm Credit Llc | United States |
| Ibm Credit Receivables Inc | United States |
| Ibm Credit Receivables Lease Asset Master Trust | United States |
| Ibm Croatia Ltd | Croatia |
| Ibm Daksh Business Process Services Philippines Inc | Philippines |
| Ibm Danmark Aps | Denmark |
| Ibm De Chile Sac | Chile |
| Ibm De Colombia & Cia Sca | Colombia |
| Ibm De Colombia Sa | Colombia |
| Ibm De México Comercialización Y Servicios S De Rl De Cv | Mexico |
| Ibm De México S De Rl | Mexico |
| Ibm De Mexico Sa | Mexico |
| Ibm De Venezuela Sa | Venezuela |
| Ibm Del Ecuador Ca | Ecuador |
| Ibm Del Peru Sa | Peru |
| Ibm Del Peru Sac | Peru |
| Ibm Del Uruguay Sa | Uruguay |
| Ibm Denmark Retirement Fund | Denmark |
| Ibm Deutschland Aviation Industry Services Gmbh | Germany |
| Ibm Deutschland Aviation Industry Workplace Services Gmbh | Germany |
| Ibm Deutschland Business & Technology Services Gmbh | Germany |
| Ibm Deutschland Business Transformation Services Gmbh | Germany |
| Ibm Deutschland Communications & Networking Support Services | Germany |
| Ibm Deutschland Customer Support Services Gmbh | Germany |
| Ibm Deutschland Direktvertrieb Gmbh | Germany |
| Ibm Deutschland Financial Industry Solutions Gmbh | Germany |
| Ibm Deutschland Financial Markets Services Gmbh | Germany |
| Ibm Deutschland Global Business Solutions Gmbh | Germany |
| Ibm Deutschland Gmbh | Germany |
| Ibm Deutschland Informationssysteme Gmbh | Germany |
| Ibm Deutschland Infrastructure Technology Services Gmbh | Germany |
| Ibm Deutschland Kreditbank Gmbh | Germany |
| Ibm Deutschland Mittelstand Services Gmbh | Germany |
| Ibm Deutschland Pensionsfonds Ag | Germany |
| Ibm Deutschland Pensionskasse Vvag | Germany |
| Ibm Deutschland Research & Development Gmbh | Germany |
| Ibm East Africa Ltd | Kenya |
| Ibm East EuropeAsia Ltd | Russia |
| Ibm Eastern Europe Holdings Bv | Netherlands |
| Ibm Eesti Oü | Estonia |
| Ibm Egypt Business Support Services | Egypt |
| Ibm Engineering & Technology Services | United States |
| Ibm Engineering Technology Shanghai Co Ltd | China |
| Ibm Estonia Oü | Estonia |
| Ibm Eurocoordination | France |
| Ibm Europe Holdings Bv | Netherlands |
| Ibm Europe Sas | France |
| Ibm European International Services Co | Belgium |
| Ibm Factoring China Co Ltd | China |
| Ibm Financial Services Bv | Netherlands |
| Ibm Finans Norge As | Norway |
| Ibm Foreign Sales Corp | Barbados |
| Ibm France Financement Sas | France |
| Ibm France Location Snc | France |
| Ibm France Sasu | France |
| Ibm Global Asset Management Ltd | United Kingdom |
| Ibm Global Business Services | Germany |
| Ibm Global Financing | United States |
| Ibm Global Financing Australia Ltd | Australia |
| Ibm Global Financing Canada Corp | Canada |
| Ibm Global Financing Danmark Aps | Denmark |
| Ibm Global Financing De Chile Spa | Chile |
| Ibm Global Financing Deutschland Gmbh | Germany |
| Ibm Global Financing España Sl | Spain |
| Ibm Global Financing Finland Oy | Finland |
| Ibm Global Financing Investments I Bv | Netherlands |
| Ibm Global Financing Korea Ltd | South Korea |
| Ibm Global Financing Polska Sp Zoo | Poland |
| Ibm Global Financing Schweiz Gmbh | Switzerland |
| Ibm Global Financing South Africa Pty Ltd | South Africa |
| Ibm Global Financing Sweden Ab | Sweden |
| Ibm Global Financing Uk Co | United Kingdom |
| Ibm Global Holdings Bv | Netherlands |
| Ibm Global Services | United States |
| Ibm Global Services Australia Ltd | Australia |
| Ibm Global Services Bv | Netherlands |
| Ibm Global Services China Co Ltd | China |
| Ibm Global Services Dalian Co Ltd | China |
| Ibm Global Services Delivery Center Czech Republic Sro | Czechia |
| Ibm Global Services España Sa | Spain |
| Ibm Global Services Japan Solution & Services Co | Japan |
| Ibm Global Services Redes De Ordenadores Y Servicios Sa | Spain |
| Ibm Global Systems Inc | United States |
| Ibm Global Technology Services | United States |
| Ibm Growth Markets Llc | United States |
| Ibm Hellas Information Handling Systems Sa | Greece |
| Ibm Hellas Sa | Greece |
| Ibm Holdings Bv | Netherlands |
| Ibm Hrvatska Doo | Croatia |
| Ibm Hungary Ais Kft | Hungary |
| Ibm India Pvt Ltd | India |
| Ibm Indonesia Pt | Indonesia |
| Ibm Innovation Services Pte Ltd | Singapore |
| Ibm Instruments Inc | United States |
| Ibm Interactive Experience | United States |
| Ibm Interactive Sas | France |
| Ibm International Business Machines Doo | Serbia |
| Ibm International Business Machines Turk Ltd Sti | Turkey |
| Ibm International Centre For Asset Management Nv | Netherlands |
| Ibm International Finance Nv | Netherlands |
| Ibm International Group Bv | Netherlands |
| Ibm International Group Capital Llc | United States |
| Ibm International Holdings Bv | Netherlands |
| Ibm International Holdings Finance Co Ltd | Ireland |
| Ibm International Holdings Investment Co | Ireland |
| Ibm International Holdings Ireland | Ireland |
| Ibm International Services Centre Sro | Slovakia |
| Ibm International Treasury Services Co | Ireland |
| Ibm International Treasury Services Comp | Ireland |
| Ibm International Treasury Services Unlimited Co | Ireland |
| Ibm Internet Security Systems | United States |
| Ibm Ireland Ltd | Ireland |
| Ibm Ireland Product Distribution Ltd | Ireland |
| Ibm Ireland Retirement Benefit Plan | Ireland |
| Ibm Ireland Retirement Fund | Ireland |
| Ibm Isc Hungary Korlátolt Felelosségu Társaság | Hungary |
| Ibm Israel Ltd | Israel |
| Ibm Italia Servizi Finanziari Srl | Italy |
| Ibm Italia Spa | Italy |
| Ibm Japan Application Solution Co Ltd | Japan |
| Ibm Japan Credit Llc | Japan |
| Ibm Japan Holdings Llc | United States |
| Ibm Japan Ltd | Japan |
| Ibm Japan Technical Solution Co Ltd | Japan |
| Ibm Korea Holdings Bv | Netherlands |
| Ibm Korea Inc | South Korea |
| Ibm Kuwait Spc | Kuwait |
| Ibm Latin America Holdings Bv | Netherlands |
| Ibm Latvija Sia | Latvia |
| Ibm Leasing Co Ltd | China |
| Ibm Lietuva Uab | Lithuania |
| Ibm Logictools Supply Chain Applications Bus | United States |
| Ibm Lp Ltd | United Kingdom |
| Ibm Ltd | Sierra Leone |
| Ibm Luxembourg Sarl | Luxembourg |
| Ibm Magyarorszagi Kft | Hungary |
| Ibm Malaysia Sdn Bhd | Malaysia |
| Ibm Malta Ltd | Malta |
| Ibm Maroc Sa | Morocco |
| Ibm Mauritius Ltd | Mauritius |
| Ibm Microelectronics Inc | United States |
| Ibm Middle East Fz Llc | United Arab Emirates |
| Ibm Middle Europe Holdings Bv | Netherlands |
| Ibm Nederland Bv | Netherlands |
| Ibm Nederland Financieringen Bv | Netherlands |
| Ibm Nederland Nv | Netherlands |
| Ibm Netherlands Pension Fund | Netherlands |
| Ibm New Zealand Ltd | New Zealand |
| Ibm Niger Sarl | Niger |
| Ibm Nordic Ab | Sweden |
| Ibm North Region Holdings | United Kingdom |
| Ibm Ocean Us Inc | United States |
| Ibm Österreich Internationale Büromaschinen Gmbh | Austria |
| Ibm Pakistan | Pakistan |
| Ibm Pc Co | United States |
| Ibm Pension & Life Assurance Plan | United Kingdom |
| Ibm Pension Fund | United States |
| Ibm Pensionsfonds Switzerland | Switzerland |
| Ibm Pensionskasse Ag | Austria |
| Ibm Personal Pension Plan Trust | United States |
| Ibm Philippines Employees Retirement Benefits Plan | Philippines |
| Ibm Philippines Inc | Philippines |
| Ibm Phytel Inc | United States |
| Ibm Polska Business Services Sp Zoo | Poland |
| Ibm Polska Sp Zoo | Poland |
| Ibm Products Holdings Bv | Netherlands |
| Ibm Qatar Llc | Qatar |
| Ibm Rdc | Central African Republic |
| Ibm Research | United States |
| Ibm Research Gmbh | Switzerland |
| Ibm Retirement Fund | United States |
| Ibm Retirement Plan | Canada |
| Ibm Retirement Plan Trust Fund | United States |
| Ibm Romania Srl | Romania |
| Ibm Schweiz Ag | Switzerland |
| Ibm Science Research Associates | United States |
| Ibm Security Guardium Big Data Intelligence | United States |
| Ibm Service Delivery Center Denmark AS | Denmark |
| Ibm Singapore Pte Ltd | Singapore |
| Ibm Slovenija Doo | Slovenia |
| Ibm Slovensko Spol Sro | Slovakia |
| Ibm Software Group | United States |
| Ibm Solutions Delivery Co Ltd | Thailand |
| Ibm Solutions Delivery Inc | Philippines |
| Ibm South Africa Group Ltd | South Africa |
| Ibm South Africa Pty Ltd | South Africa |
| Ibm Sri Lanka | Sri Lanka |
| Ibm Svenska Ab | Sweden |
| Ibm Systems & Technology Group | United States |
| Ibm Systems Technology Shenzhen Co Ltd | China |
| Ibm Taiwan Holdings Bv | Netherlands |
| Ibm Tanzania Ltd | Tanzania |
| Ibm Tax Deferred Savings Plan | United States |
| Ibm Tchad Sarlu | Chad |
| Ibm Thailand Co Ltd | Thailand |
| Ibm Tivoli Systems Inc | United States |
| Ibm Tunisie | Tunisia |
| Ibm Turk Ltd Sti | Turkey |
| Ibm Ukraine Tov | Ukraine |
| Ibm United Kingdom Asset Finance Ltd | United Kingdom |
| Ibm United Kingdom Asset Leasing Ltd | United Kingdom |
| Ibm United Kingdom Financial Services Ltd | United Kingdom |
| Ibm United Kingdom Holdings Ltd | United Kingdom |
| Ibm United Kingdom Ltd | United Kingdom |
| Ibm United Kingdom Pensions Trust Ltd | United Kingdom |
| Ibm Us Pension Fund | United States |
| Ibm Ventures | United States |
| Ibm Vietnam Co | Vietnam |
| Ibm Watson Research Center | United States |
| Ibm Websphere Information Integration | United States |
| Ibm World Trade Asia Corp | United States |
| Ibm World Trade Asia Holdings Llc | United States |
| Ibm World Trade Corp | Indonesia |
| Ibm World Trade Corp | Barbados |
| Ibm World Trade Corp New York | United States |
| Ibm World Trade Corp Sri Lanka | Sri Lanka |
| Ibm Wtc | Egypt |
| Ibm Wtc Asia Investments Llc | United States |
| Ibm Wtc Finance Llc | United States |
| Icing Software | United States |
| Icommerce Pte Ltd | Singapore |
| Icsa Boardroom Apps Ltd | United Kingdom |
| Ilog Deutschland Gmbh | Germany |
| Ilog Inc | United States |
| Ilog Ltd | United Kingdom |
| Ilog Sa | France |
| Immeuble Ibm | Tunisia |
| In2Itive Technologies Corp | Denmark |
| Infima Technologies | Israel |
| Infodyne Corp | United States |
| Information Manufacturing Corp | United States |
| Information Manufacturing Llc | United States |
| Informix Software Inc | United States |
| Initiate Systems Inc | United States |
| Inktank Storage Inc | United States |
| Instana Gmbh | Germany |
| Instana Inc | United States |
| Integral Solutions Ltd | United Kingdom |
| Integrated Clinical Data Corp | United States |
| Integrated Systems Solutions Corp | United States |
| Intelliden Inc | United States |
| Intelliden Software | United States |
| International Business Machines As | Norway |
| International Business Machines Corp | United States |
| International Business Machines Corp | Hungary |
| International Business Machines Emea | United States |
| International Business Machines Gabon Sarl | Gabon |
| International Business Machines Ghana Ltd | Ghana |
| International Business Machines Madagascar Sarl | Morocco |
| International Business Machines Of Belgium Sarl | Luxembourg |
| International Business Machines Of Belgium Sprl | Belgium |
| International Business Machines Oy Ab | Finland |
| International Business Machines Sa | Spain |
| International Business Machines Semea Spa | Italy |
| International Business Machines Senegal | Senegal |
| International Business Machines Svenska Ab | Sweden |
| International Business Machines Trucs Trust 2001 2 | United States |
| International Business Machines West Africa Ltd | Nigeria |
| International Business Machines Zambia Ltd | Zambia |
| International Financial Systems Ltd | United States |
| International Information Products Shenzhen Co Ltd | China |
| International Information Services Management Ltd | Malawi |
| International Information Services Management Ltd | Seychelles |
| International Maintenance Parts Logistics Bv | Netherlands |
| International Sales & Services Bv | Netherlands |
| International System Technology Co | China |
| Internet Security Systems Inc | United States |
| Internet Security Systems Ltd | United Kingdom |
| Intigma Inc | United States |
| Iona Technologies Inc | United States |
| Iphrase Systems Inc | United States |
| IpmeetingCom | Canada |
| Iris Analytics Gmbh | Germany |
| Isc Hungaria Informatikai Kft | Hungary |
| Iscom | Finland |
| Ism Alberta | Canada |
| Ism Information Systems Management Corp | Canada |
| Isogon Corp | Germany |
| Jandel Scientific Software | United States |
| Jboss Inc | United States |
| Jcl Informatique | France |
| Joan Wellman & Associates Inc | United States |
| Johnson & Michaels Inc | United States |
| Joint For Growth Srl | Italy |
| Journée Software Corp | United States |
| Jra Nz Ltd | New Zealand |
| Jwan Group Holding | Saudi Arabia |
| Kenexa Corp | United States |
| Kenexa Government Solutions Inc | United States |
| Kenexa Singapore Pte Ltd | Singapore |
| Kenexa Strategic Outsourcing Corp | United States |
| Kenexa Technology Inc | United States |
| Keon | Spain |
| Keymro | France |
| Knowledge Workers Inc | United States |
| Kobelco Soft Service Corp | Japan |
| Language Analysis Systems Inc | United States |
| Level 3 Communications Inc | United States |
| Lex2000 Inc | United States |
| Lexiquest Inc | United States |
| Lgs Group Consulting Corp | Canada |
| Lifeguard Finance Bv | Netherlands |
| Lighthouse Security Group Llc | United States |
| Logical Csi | New Zealand |
| Logicalis Australia Pty Ltd | Australia |
| Lombardi Software Inc | United States |
| Lotus Corp Pvt Ltd | India |
| Lotus Development Corp | United States |
| Lotus Development United Kingdom Ltd | United Kingdom |
| Lotus Software | United States |
| Lufthansa Systems Ag | Germany |
| M Factor Inc | United States |
| Mae Software Inc | United States |
| Maersk Data As | Denmark |
| Maersk Data Organisator As | Denmark |
| Mainspring Communications Inc | United States |
| Mainspring Inc | United States |
| Makara Inc | United States |
| Manageiq Inc | United States |
| Marketic | France |
| Marketingcentral Llc | United States |
| Marketsoft Corp | United States |
| Mas | Denmark |
| Mdtvision | France |
| Mdtvision Gmbh | Germany |
| Mediobanca Innovation Services Scpa | Italy |
| Mediosystem Spa | Italy |
| Meiosys Inc | United States |
| Merge Asset Management Corp | United States |
| Merge Cad Inc | United States |
| Merge Eclinical Inc | United States |
| Merge Emed | United States |
| Merge Healthcare France Sarl | France |
| Merge Healthcare Inc | United States |
| Merge Healthcare Solutions Inc | United States |
| Merge Interactive Inc | United States |
| Merge Sf Holdings Inc | United States |
| Merge Sh Holdings Inc | United States |
| Merge Technologies Holdings Co | Canada |
| Merrick Healthcare Solutions Llc | United States |
| Metamatrix Inc | United States |
| Metamerge As | Norway |
| Metaphor Computer Systems Inc | United States |
| Meteorix Llc | United States |
| Metrica Systems Ltd | United Kingdom |
| Micromuse Inc | United States |
| Micromuse Ltd | United Kingdom |
| Micromuse Uk Holdings Ltd | United Kingdom |
| Mindflow Technologies Inc | United States |
| Mongo Machine Llc | United States |
| Montics | France |
| Mpc Software | Germany |
| Multi Threaded Inc | United States |
| Munitions Manufacturing Corp | United States |
| National Intelligence Support Services Llc | United States |
| National Interest Advanced Solutions Llc | United States |
| National Interest Security Co Llc | United States |
| Net Integration Technologies Inc | Canada |
| Netezza Corp Ltd | United Kingdom |
| Netezza Llc | United States |
| Netgenesis Corp | United States |
| Netmon2 Inc | United States |
| Netscape Security Solutions | United States |
| Netsecurity Venture | Denmark |
| Network Solutions Pvt Ltd | India |
| Neudesic Llc | United States |
| Neudesic Technologies Pvt Ltd | India |
| Neuvis Inc | United States |
| Nexus Technology Inc | United States |
| Nippon Ibm Chugoku Solution Kk | Japan |
| Nistevo Corp | United States |
| Nodefly Systems Inc | Canada |
| Nordic Processor Ab | Sweden |
| Nordic Processor Aps | Denmark |
| Nordic Processor Oy | Finland |
| Noticecast Software Ltd | United Kingdom |
| Novus Consulting Group Inc | United States |
| Nutech Solutions Inc | United States |
| Nynex Dpi Co | United States |
| Object Technology International Inc | Canada |
| Objectime Ltd | Canada |
| Objectory Ab | Sweden |
| Öcs Computer Service Gmbh | Austria |
| Omen Inc | United States |
| Omron Alphatec Corp | Japan |
| Oniqua Holdings Pty Ltd | Australia |
| Oniqua Inc | United States |
| Oniqua Pty Ltd | Australia |
| Openorders Inc | United States |
| Openpages Inc | United States |
| Ophthalmic Imaging Systems Inc | United States |
| Optevia Ltd | United Kingdom |
| Oramasters Software India Pvt Ltd | India |
| Ordinox Network Inc | Canada |
| Ounce Labs Inc | United States |
| Outblaze Ltd | China |
| Outstart Inc | United States |
| Overstat Inc | United States |
| Oy Ibm Finland Ab | Finland |
| Palisades Technology Partners | United States |
| Palladio Software Corp | United States |
| Pana Sequent Inc | Japan |
| Parkegaard Partners Holding As | Denmark |
| Parkmycloud Inc | United States |
| Pcm Computer Ag | Germany |
| Performance Awareness Corp | United States |
| Performance Systems | United Arab Emirates |
| Permabit Technology Corp | United States |
| Personalvorsorgestiftung Der Ibm | Switzerland |
| Phlyt Inc | Canada |
| Physician To Pharmacy Communications Syst | United States |
| Pinehurst Tech Inc | United States |
| Pivotal Veracity Llc | United States |
| Placepunch Inc | United States |
| Plaform Computing Gmbh | Germany |
| Platform Computing Inc | Canada |
| Platform Computing Ltd | United Kingdom |
| Platform Solutions Inc | United States |
| Pointbase Inc | United States |
| Portal Danmark As | Denmark |
| Pos Perakende Otomasyon Sistemleri Ticaret Ve Sanayi As | Turkey |
| Powerq Software | United States |
| Presence Online Pty Ltd | Australia |
| Princeton Softech Inc | United States |
| Professional Data Management Again Inc | United States |
| Profound Logic Software Inc | United States |
| Project Ready Corp | United States |
| Promontory Financial Group Global Services Japan Llc | Japan |
| Promontory Financial Group Italy Srl | Italy |
| Promontory Financial Group Llc | United States |
| Promontory Financial Group Uk Ltd | United Kingdom |
| Proxima Spa | Italy |
| Pss Systems Inc | United States |
| Psychometric Services Ltd | United Kingdom |
| Pt Ibm Indonesia | Indonesia |
| Pt Red Hat Indonesia | Indonesia |
| Public Steers Series 1998 Ibm Z2 Trust | United States |
| Pure Atria Corp | United States |
| Pureedge Solutions Inc | Canada |
| Pwc Consulting | United States |
| Q1 Labs Inc | United States |
| Quantime Ltd | United Kingdom |
| Qumranet Inc | United States |
| Quorum International Search Ltd | United Kingdom |
| Qwest Cyber Solutions Llc | United States |
| R5 Consulting As | Norway |
| Rational Software Corp | United States |
| Rational Software Eurl | France |
| Red Hat Ab | Sweden |
| Red Hat Ab | Norway |
| Red Hat Aps | Denmark |
| Red Hat Asia Pacific Pte Ltd | Singapore |
| Red Hat Asia Pacific Pty Ltd | Australia |
| Red Hat Austria Gmbh | Austria |
| Red Hat Brasil Ltda | Brazil |
| Red Hat Bv | Netherlands |
| Red Hat Bvba | Belgium |
| Red Hat Canada Ltd | Canada |
| Red Hat Chile Ltda | Chile |
| Red Hat Colombia Sas | Colombia |
| Red Hat Czech Sro | Czechia |
| Red Hat De Argentina Sa | Argentina |
| Red Hat France Sarl | France |
| Red Hat Fz Llc | United Arab Emirates |
| Red Hat Gmbh | Germany |
| Red Hat Inc | United States |
| Red Hat India Pvt Ltd | India |
| Red Hat Israel Ltd | Israel |
| Red Hat Kk | Japan |
| Red Hat Ltd | Finland |
| Red Hat Ltd | China |
| Red Hat Ltd | South Korea |
| Red Hat Malaysia Sdn Bhd | Malaysia |
| Red Hat Middleware Llc | United States |
| Red Hat New Zealand Ltd | New Zealand |
| Red Hat Philippines Software Solutions Corp | Philippines |
| Red Hat Poland Sp Zoo | Poland |
| Red Hat Professional Consulting Inc | United States |
| Red Hat S De Rl De Cv | Mexico |
| Red Hat Sa I Llc | United States |
| Red Hat Sa Ii Llc | United States |
| Red Hat Saudi Arabia Ltd | Saudi Arabia |
| Red Hat Sl | Spain |
| Red Hat Software Beijing Co Ltd | China |
| Red Hat South Africa Pty Ltd | South Africa |
| Red Hat Srl | Italy |
| Red Hat Switzerland Sarl | Switzerland |
| Red Hat Thailand Ltd | Thailand |
| Red Hat Uk Ltd | United Kingdom |
| Red Hat Yazýlým Servisleri As | Turkey |
| Red Shark | United States |
| Redpill Solutions | Singapore |
| Regional Bank Solution & Services Co Ltd | Japan |
| Rembo Technology Sarl | Switzerland |
| Requisite Inc | United States |
| Requisite Software Inc | United States |
| Resilient Systems Inc | United States |
| Resource Ventures Ltd | United States |
| Responsor As | Finland |
| Rh Financial Holdings Inc | United States |
| Rh Subsidiary Inc | United States |
| Rheinmetall Informationssysteme Gmbh | Germany |
| Rivermine Software Inc | United States |
| Rlh Bluewolf Holding Llc | United States |
| Rolm Corp | United States |
| Round Pond Unlimited Co | Ireland |
| Rp Emea Holdings I Llc | United States |
| Rp Emea Holdings Ii Llc | United States |
| Rp Emea Partners | United States |
| Samjoo System Service Inc | South Korea |
| Sanctum Inc | United States |
| Sane Solutions Llc | United States |
| Sanovi Technologies Corp | India |
| Sanovi Technologies India Pvt Ltd | India |
| Sap Italia Consulting Spa | Italy |
| Saros Corp | United States |
| Saudi Business Machines Ltd | Saudi Arabia |
| Scali Inc | United States |
| Schlumberger Business Continuity Services | United Kingdom |
| Science Research Associates Inc | United States |
| Scopus Tecnologia Ltda | Brazil |
| Scottworks Solutions Inc | Canada |
| Sentaca Inc | United States |
| Sentry Financial Systems Llc | United States |
| Sequent Computer Systems Inc | United States |
| Sequent Computer Systems Ltd | United Kingdom |
| Sequis Unit | United States |
| Server Business Unit | United States |
| Service Delivery For Distribution Compan | France |
| Seterus Inc | United States |
| Sevone Inc | United States |
| Shana Corp | Canada |
| Shared Storage Business | United States |
| Silverpop Systems Inc | United States |
| Silverpop Systems Ltd | United Kingdom |
| Simpler Consulting Lp | United States |
| Simpler North America Llc | United States |
| Sistemi Informativi Srl | Italy |
| Sistina Software Inc | United States |
| Skillteam | Belgium |
| Smartsales Inc | Canada |
| Sociedad Para La Prestacion De Servicios Administrativos Sl | Spain |
| Softa Ltd | United Kingdom |
| Softek Storage Solutions Corp | United States |
| Softlab Inc | United States |
| Softlayer Technologies Deutschland Gmbh | Germany |
| Softlayer Technologies Inc | United States |
| Softlayer Technologies India Pvt Ltd | India |
| Softlayer Technologies Uk Ltd | United Kingdom |
| Software Artistry Inc | United States |
| Solid Information Technology Corp | United States |
| Solid Information Technology Oy | United States |
| Solstice Software Inc | United States |
| Somerset Systems | Australia |
| Speak Up Gmbh | Germany |
| Spss Amsterdam Bv | Netherlands |
| Spss Benelux Bv | Netherlands |
| Spss Europe Bv | Netherlands |
| Spss France | France |
| Spss Gmbh Software | Germany |
| Spss Inc | United States |
| Spss International Bv | Netherlands |
| Spss Japan Inc | Japan |
| Spss Ltd | United Kingdom |
| Spss Uk Ltd | United Kingdom |
| Sq Technologies Ltd | South Korea |
| Sqa Inc | United States |
| Srd Inc | United States |
| Stackimpact Gmbh | Germany |
| Stackrox Inc | United States |
| Star Analytics Inc | United States |
| Sterling Commerce America Inc | United States |
| Sterling Commerce Inc | United States |
| Sterling Commerce Sweden Ab | Sweden |
| Stichting Pensioenfonds Ibm Nederland | Netherlands |
| Storediq Inc | United States |
| Storwize Inc | United States |
| Straightsource | United States |
| Strongloop Inc | United States |
| Stryker Imaging Corp | United States |
| Sxiq Pty Ltd | Australia |
| Symon Ai | United States |
| Sysmedia | France |
| Systat Inc | United States |
| Systemcorp Alg Ltd | Canada |
| Talentpoint Inc | United Kingdom |
| Taos Mountain Llc | United States |
| Tarian Software Inc | Canada |
| Tealeaf Technology Inc | United States |
| Technology & Management Services Llc | United States |
| Technology Products & Services Ltd | Uganda |
| Telelogic Deutschland Gmbh | Germany |
| Telelogic France | France |
| Telelogic Ireland Ltd | Ireland |
| Telelogic Sverige Ab | Sweden |
| Telelogic Uk Ltd | United Kingdom |
| Teletype Prestaçao De Serviços Informaticos Sa | Portugal |
| Texas Memory Systems Inc | United States |
| The Business & Technology Resource Group Inc | United States |
| The Centre For High Performance Development Holdings Ltd | United Kingdom |
| The Ibm Watson Group | United States |
| The Now Factory Ltd | Ireland |
| TheplanetCom Internet Services Inc | United States |
| Thomas J Watson Research Center | United States |
| Tivoli Software | United States |
| Tizor Systems Inc | United States |
| Tr2 Consulting Enterprises Inc | United States |
| Tradepoint Solutions Inc | United States |
| Transitive Corp | United States |
| Transitive Ltd | United Kingdom |
| Trellisoft Inc | United States |
| Trigo Technologies Inc | United States |
| Tririga Inc | United States |
| Truqua Enterprises Llc | United States |
| Trusteer Inc | United States |
| Truven Health Analytics Inc | United States |
| Truven Health Analytics Uk Ltd | United Kingdom |
| Truven Holding Corp | United States |
| Turbonomic Inc | United States |
| Turbonomic Uk Ltd | United Kingdom |
| Uab Ibm Lietuva | Lithuania |
| Ubique Ltd | Israel |
| Unica Corp | United States |
| Unica Corp Ltd | United Kingdom |
| Unica France | France |
| Unica Search Ondemand | United Kingdom |
| Unicible Sa | Switzerland |
| Unicorn Solutions Inc | United States |
| Unimétal Société Française Des Aciers Longs Sa | United States |
| Unison Software Inc | United States |
| United Computer & Management Consultancy Llc | United Arab Emirates |
| Urbancode Inc | United States |
| Ustream Hungary Kft | Hungary |
| Ustream Inc | United States |
| Valchemy Inc | United States |
| Vallent Corp | United States |
| Vallent Software Systems Uk | United Kingdom |
| Valontime Solutions Sl | Spain |
| Value Transformation Services Spa | Germany |
| Valuedge Inc | United States |
| Varicent Software Hong Kong Ltd | China |
| Varicent Software Inc | Canada |
| Varicent Software Uk Ltd | United Kingdom |
| Varsity Gateway Inc | United States |
| Varsity Gateway Llc | United States |
| Velteo Pty Ltd | Australia |
| Venetica Corp | United States |
| Vento Software Inc | United States |
| Verdix Corp | United States |
| Viacore Inc | United States |
| Vipitech | United States |
| Vivant Digital Pty Ltd | Australia |
| Viveca Inc | United States |
| Vivisimo Inc | United States |
| Volta Networks Inc | United States |
| Vtrenz Inc | United States |
| Watchfire Corp | United States |
| Watchfire Corp | Canada |
| Watchmark Corp | United States |
| Watermark Software Inc | United States |
| Watson Fund | United States |
| Wcss Inc | United States |
| Web4 Inc | United States |
| Webcriteria Inc | United States |
| Webdialogs Inc | United States |
| Webhire Inc | United States |
| Webify Solutions Inc | United States |
| Westech Group Of Cos | United States |
| Whistle Communications Inc | United States |
| Wilkerson Group | United States |
| Wilshire Credit Corp | United States |
| Wirespeed Communications Corp | United States |
| Wolverine Healthcare Analytics Inc | United States |
| Worklight Inc | United States |
| Worklight Ltd | United States |
| Wtc Insurance Corp Ltd | Bermuda |
| WTCD Insurance Corp Dac | Ireland |
| Xcitec Gmbh | Germany |
| Xiv Ltd | Israel |
| Xtify Inc | United States |
| Yaletown Technology Group Inc | Canada |
| Yantra Corp | United States |
| Yg Noobaa Ltd | Israel |
| Yourdon Inc | United States |
| Zeborg Inc | United States |
IBM Subsidiaries
Updated on January 27, 2023