| Relationships | Role | Relationship Start | Relationship End |
| Overseas Asset Holdings Inc. | Parent | 5/2/1990 | 10/30/1993 |
| Western America Financial, Inc. | Parent | 9/30/1982 | 5/1/1990 |
| Overseas Asset Holdings Inc. | Parent | 9/2/1982 | 9/29/1982 |
| Ba Finance (Hong Kong) Limited | Parent | 12/31/1980 | 9/1/1982 |
| International Factoring Corporation | Subsidary | 12/31/1981 | 2/27/1986 |