| OpenAI Global, LLC | Interest of 25% at 30 Jun 2026 | Stated | Form 10-K for the fiscal year ended 30 June 2026 |
| Github Inc. | Consolidates the entity | Register | Record of GITHUB INC in the register of legal entities, 4 November 2026 |
| Linkedin Corporation | Consolidates the entity | Register | Record of LINKEDIN CORPORATION in the register of legal entities, 4 November 2026 |
| Linkedin Ireland Unlimited Company | Consolidates the entity | Register | Record of LINKEDIN IRELAND UNLIMITED COMPANY in the register of legal entities, 4 November 2026 |
| Microsoft Capital Group, LLC | Consolidates the entity | Register | Record of MICROSOFT CAPITAL GROUP, LLC in the register of legal entities, 4 November 2026 |
| Microsoft Corporation (India) Private Limited | Consolidates the entity | Register | Record of MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED in the register of legal entities, 4 November 2026 |
| Microsoft Datacenter (Australia) Pty Limited | Consolidates the entity | Register | Record of MICROSOFT DATACENTER (AUSTRALIA) PTY LIMITED in the register of legal entities, 4 November 2026 |
| Microsoft Datacenter Netherlands B.V. | Consolidates the entity | Register | Record of MICROSOFT DATACENTER NETHERLANDS B.V. in the register of legal entities, 4 November 2026 |
| Microsoft Global Finance Unlimited Company | Consolidates the entity | Register | Record of MICROSOFT GLOBAL FINANCE UNLIMITED COMPANY in the register of legal entities, 4 November 2026 |
| Microsoft Global Services Center (India) Private Limited | Consolidates the entity | Register | Record of MICROSOFT GLOBAL SERVICES CENTER (INDIA) PRIVATE LIMITED in the register of legal entities, 4 November 2026 |
| Microsoft India Corporation | Consolidates the entity | Register | Record of Microsoft India Corporation in the register of legal entities, 4 November 2026 |
| Microsoft Ireland Operations Limited | Consolidates the entity | Register | Record of MICROSOFT IRELAND OPERATIONS LIMITED in the register of legal entities, 4 November 2026 |
| Microsoft Ireland Payment Services Limited | Consolidates the entity | Register | Record of MICROSOFT IRELAND PAYMENT SERVICES LIMITED in the register of legal entities, 4 November 2026 |
| Microsoft Poland Operations Spółka Z Ograniczoną Odpowiedzialnością | Consolidates the entity | Register | Record of MICROSOFT POLAND OPERATIONS SPÓŁKA Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ in the register of legal entities, 4 November 2026 |
| Microsoft Regional Sales Pte Ltd | Consolidates the entity | Register | Record of Microsoft Regional Sales Pte Ltd in the register of legal entities, 4 November 2026 |
| Microsoft Research Lab India Private Limited | Consolidates the entity | Register | Record of MICROSOFT RESEARCH LAB INDIA PRIVATE LIMITED in the register of legal entities, 4 November 2026 |
| MOL Corporation | Consolidates the entity | Register | Record of MOL Corporation in the register of legal entities, 4 November 2026 |
| Nokia India Sales Private Limited | Consolidates the entity | Register | Record of NOKIA INDIA SALES PRIVATE LIMITED in the register of legal entities, 4 November 2026 |
| Nuance Communications Ireland Limited | Consolidates the entity | Register | Record of NUANCE COMMUNICATIONS IRELAND LIMITED in the register of legal entities, 4 November 2026 |