| Relationships | Role | Relationship Start | Relationship End |
| Bank Of New England Corporation | Parent | 12/31/1981 | 1/6/1991 |
| Mccullagh Leasing Limited | Subsidary | 1/30/1988 | 1/6/1991 |
| Bne Realty Leasing Corporation | Subsidary | 9/24/1986 | 1/6/1991 |
| Bne Realty Leasing Corporation Of North Carolina | Subsidary | 8/31/1987 | 1/6/1991 |
| Bne Realty Leasing Corporation Of Florida | Subsidary | 5/27/1987 | 1/6/1991 |
| Bne Airfinance (Klm 1989-1) Corporation | Subsidary | 8/18/1989 | 8/23/1990 |
| Nemlc Airfleets (Klm 1989-1) Corporation | Subsidary | 8/17/1989 | 7/20/1990 |