Relationships	Role	Relationship Start	Relationship End
First Bancshares, Inc.	Parent	5/2/1988	6/30/1997
First Banking Services Of The South, Inc.	Subsidary	9/1/1993	6/30/1997
Allied Community Development Corporation	Subsidary	12/6/1995	6/30/1997
Acceptance Loan Company, Inc.	Subsidary	5/18/1995	6/30/1997

Acquisitions & Mergers	Role	Assets	Acct Method	Type	Transaction Date
First Us Bank	Buyer	600,025	Pooling of Interests	Discontinued	7/1/1997
The Peoples Bank	Seller	186,408	Acquisition	Discontinued	2/18/1995
First Bank And Trust	Seller	43,360		Discontinued	8/19/1988