Relationships	Role	Relationship Start	Relationship End
Concord Leasing, Inc.	Parent	12/31/1987	12/31/1994
Maynard Ventures Three, Inc.	Subsidary	9/6/1988	12/31/1994
Maynard Ventures Five, Inc.	Subsidary	9/6/1988	12/31/1994
Ingersoll-Rand Financial Corp.	Subsidary	3/31/1989	12/31/1994
Irfc Leasing 6 Corp.	Subsidary	4/1/1989	12/31/1994
Irfc Leasing 12 Corp.	Subsidary	4/1/1989	12/31/1994
Irfc Leasing 16 Corp.	Subsidary	12/31/1987	12/31/1994
Clf9, Inc.	Subsidary	12/30/1991	12/31/1994
Clf2, Inc.	Subsidary	1/3/1991	12/31/1994
Maynard Ventures One, Inc.	Subsidary	12/31/1989	6/14/1993
Maynard Ventures Two, Inc.	Subsidary	12/31/1989	6/14/1993
Maynard Ventures Four, Inc.	Subsidary	12/31/1989	6/14/1993
Ccc Finance Inc.	Subsidary	12/27/1990	6/14/1993

Acquisitions & Mergers	Role	Assets	Acct Method	Type	Transaction Date
Marine Midland Business Loans, Inc.	Buyer			Discontinued	1/1/1995