| Relationships | Role | Relationship Start | Relationship End |
| Circle Leasing Corporation | Parent | 12/31/1976 | 12/31/1991 |
| Merchants National Corporation | Parent | 8/23/1975 | 12/30/1976 |
| Acquisitions & Mergers | Role | Assets | Acct Method | Type | Transaction Date |
| Circle Leasing Corporation | Buyer | Discontinued | 1/1/1992 |