| Relationships | Role | Relationship Start | Relationship End |
| F.N.B. Corporation | Parent | 5/21/1979 | 12/31/1993 |
| Citizens Equity Corporation Of New York | Subsidary | 8/16/1991 | 12/31/1993 |
| Citizens Financial Services Of New York, Inc | Subsidary | 8/16/1991 | 12/31/1993 |
| Regency Investment Company, Inc. | Subsidary | 2/10/1993 | 12/31/1993 |
| Acquisitions & Mergers | Role | Assets | Acct Method | Type | Transaction Date |
| Regency Finance Company | Buyer | Discontinued | 1/1/1994 |