EXHIBIT 22
Subsidiary Issuers of Guaranteed Securities
As of December 31, 2025, Bristol-Myers Squibb Company (Parent Guarantor) was the unconditional and irrevocable guarantor of the following unsecured registered notes issued by a wholly-owned subsidiary of Parent Guarantor:
| Name of Subsidiary Issuer | State of Formation of Issuer | Description of Registered Notes | ||||||
| BMS Ireland Capital Funding Designated Activity Company | Ireland | 2.973% Notes due 2030 | ||||||
| BMS Ireland Capital Funding Designated Activity Company | Ireland | 3.363% Notes due 2033 | ||||||
| BMS Ireland Capital Funding Designated Activity Company | Ireland | 3.857% Notes due 2038 | ||||||
| BMS Ireland Capital Funding Designated Activity Company | Ireland | 4.289% Notes due 2045 | ||||||
| BMS Ireland Capital Funding Designated Activity Company | Ireland | 4.581% Notes due 2055 | ||||||