Relationships	Role	Relationship Start	Relationship End
Hsbc Holdings B.V.	Parent	12/31/1990	12/31/1994
Hsbc Usa Inc.	Parent	1/1/1988	12/30/1990
Hsbc Holdings B.V.	Parent	12/31/1987	12/31/1987
Euroconcord Finance B.V.	Parent	9/28/1979	12/30/1987
Concord Commercial Corporation	Subsidary	12/31/1987	12/31/1994
Concord Asset Management, Inc.	Subsidary	1/1/1988	12/31/1994
Marine Midland Business Loans, Inc.	Subsidary	12/31/1987	12/31/1994
Concord Leasing Receivables Corp.	Subsidary	12/6/1991	12/31/1994
Clf1, Inc.	Subsidary	1/3/1991	12/31/1994
Clf3, Inc.	Subsidary	1/3/1991	12/31/1994
Concord Lease Finance, Inc.	Subsidary	1/3/1991	12/31/1994

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