EXHIBIT 8

SUBSIDIARIES, ASSOCIATED COMPANIES AND OTHER INVESTMENTS

as of December 31, 2002

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. KG, St. Ingbert

Steeb Anwendungssysteme GmbH, Abstatt

SAP Portals Europe GmbH, Walldorf

COPA GmbH, Wesel

SAP Hosting AG & Co. KG, St. Leon-Rot

SAP Learning Solutions GmbH, Immenstaad

SAP Beteiligungs GmbH, Walldorf

SAP Software Holding GmbH, St. Ingbert

SAPHosting Beteiligungs GmbH, St. Leon-Rot

SAP Retail Solutions Beteiligungsgesellschaft mbH, Walldorf

SAP Investment- und Beteiligungs GmbH, Mannheim

e-SAP.de Beteiligungs GmbH, Walldorf

SAP Portals Holding Beteiligungs GmbH, Walldorf

sky7home GmbH, Walldorf

SAP Beteiligungsverwaltungs GmbH, Walldorf

SAP System Integration Consulting GmbH, Walldorf

REST OF EUROPE / MIDDLE EAST / AFRICA

SAP (UK) Limited, Feltham/ Great Britain

SAP FRANCE S.A., Paris/ France

SAP (Schweiz) AG, Biel/ Switzerland

SAP 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

SAP Belgium N.V.-S.A., Brussels/ Belgium

SAP Svenska Aktiebolag, Stockholm/ Sweden

SAP Danmark A/ S, Copenhagen/ Denmark

SAP Finland Oy, Espoo/ Finland

SAP Portugal — Sistemas, Aplicações e Produtos Informáticos, Sociedade Unipessoal, Lda., Paco d’Arços/ Portugal

SAP (Africa) (Proprietary) Limited, Woodmead/ South Africa

SAP CR, spol. s.r.o., Prague/ Czech Republik

LLC “SAP C.I.S. and Baltic States”, Moscow/ Russia

SAP Portals Israel Ltd., Ra’anana/ Israel

SAP Norge AS, Lysaker/ Norway

SAP Polska Sp. z.o.o., Warsaw/ Poland

SAP Hungary Rendszerek, Alkalmazások és Termékek az Adatfeldolgozásban Informatikai Kft., Budapest/ Hungary

SAP Hellas “Systems Application and Data Processing S.A.”, Athens/ Greece

SAP Service and Support Centre (Ireland) Limited, Dublin/ Ireland

SAP Public Services (Pty) Ltd., Woodmead/ South Africa

SAP Slovensko s.r.o., Bratislava/ Slovakia

SAP Labs France S.A., Mougins/ France

SAP sistemi, aplikacije in produkti za obdelavo podatkov d.o.o., Ljubljana/ Slovenia

SAP Türkiye Yazilim Üretim ve Tic. A.S., Istanbul/ Turkey

SAP Systems Integration (Schweiz) AG, Frauenfeld/ Switzerland

SAP Portals UK, Feltham/ Great Britain

SYNTONY S.A., Dardilly/ France

SAP Labs Israel Ltd., Industrial Area Herzliya/ Israel

SAP Ireland Limited, Dublin/ Ireland

SAP Manage Ltd., Tel Aviv/ Israel

SAP d.o.o., Zagreb/ Croatia

SAP Labs Bulgaria EOOD, Sofia/ Bulgaria

EXHIBIT 8

Name and location of company

SAP Bulgaria EOOD, Sofia/ Bulgaria

SAP Nigeria Ltd, Lagos/ Nigeria

SAP Cyprus Ltd., Nicosia/ Cyprus

LLC “SAP Ukraine”, Kiev/ Ukraine

Ambin Properties (Pty) Ltd., Woodmead/ South Africa

IthinQ.com (Pty) Ltd., Woodmead/ South Africa

SAP Portals Nederland B.V., ’s-Hertogenbosch/ The Netherlands

KGM 46 Investments (Pty) Limited, Woodmead/ South Africa

AMERICAS

SAP America, Inc., Newtown Square/ USA

SAP Markets, Inc. i.L., Palo Alto/ USA

SAP Canada Inc., North York/ Canada

SAP Public Services, Inc., Washington D.C./ USA

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., Delaware/ 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

ASIA/PACIFIC

SAP JAPAN Co., Ltd., Tokio/ 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 Korea Limited, Seoul/ Korea

SAP MALAYSIA SDN. BHD., Kuala Lumpur/ Malaysia

SAP (Beijing) Software System Co., Ltd., Beijing/ China

SAP HONG KONG CO. LIMITED, Taikoo Shing/ Hong Kong

SAP Labs India Private Limited, Bangalore/ India

SAP SYSTEMS, APPLICATIONS AND PRODUCTS IN DATA PROCESSING (THAILAND) LTD., Bangkok/ Thailand

SAP NEW ZEALAND LIMITED, Auckland/ New Zealand

SAP Taiwan Co., Ltd., Taipei/ Taiwan

PT SAP Indonesia, Jakarta/ Indonesia

SAP Philippines, Inc., Makati City/ Philippines

SAPMARKETS ASIA PACIFIC SOLUTIONS PTE LTD, Singapore

SAP India (Holding) Pte. Ltd., Singapore

II. ASSOCIATED COMPANIES

Commerce One, Inc., Pleasanton/ USA

Global Virtual Marketplace GmbH, Munich/ Germany

ec4ec.GmbH, Düsseldorf/ Germany

SAP LEARNING SOLUTIONS PTE LTD, Singapore

Pandesic LLC i.L., Newtown Square/ USA

III. OTHER INVESTMENTS (ownership of five or more percent)

ABACO P.R., Inc., Roswell/ USA

Achilles Group Ltd., Oxon/ Great Britain

Catalyst International Inc., Milwaukee/ USA

cc-chemplorer Ltd., Dublin/ Ireland

Centrade, a.s., Prag/ Czech Republic

CoVia Technologies Inc. Mountain View/ USA

CPGmarket.com SA, Geneva/ Switzerland

Datria Systems Inc., Englewood/ USA

EXHIBIT 8

Name and location of company

DFKI GmbH, Kaiserslautern/ Germany

e-millennium 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 GmbH, Saarbrücken/ Germany

Intalio Inc., San Mateo/ USA

Iwaytrade.com — Serviços de Informação, S.A., Lisbon/ Portugal

Jet2Web Bizmarket e-Business Services GmbH, Vienna/ Austria

Marketline Internet Szolgáltató Részvénytársaság, Budapest/ Hungary

mysaar.com Betreibergesellschaft mbH & Co. KG, Saarbrücken/ Germany

mysaar.com Betreibergesellschaft Verwaltungs GmbH, Saarbrücken/ Germany

Onventis GmbH, Stuttgart/ Germany

Ops Technology Inc., San Francisco/ USA

Orbian Corp., Bermuda/ USA

Powersim Corporation, Virginia/ USA

ProSyst Software AG, Cologne/ Germany

Realize Corporation, Tokyo/ Japan

SALT AG, Würzburg/ Germany

SupplyOn AG, Hallbergmoos/ Germany

UTILITePlace AG, Hamburg/ Germany

VCB Virtueller Campus Bayern GmbH, Hof (Saale)/ Germany

Venture Beteiligungs GbR, Stuttgart/ Germany

YellowMap AG, Karlsruhe/ Germany