| Relationships | Role | Relationship Start | Relationship End |
| Heller International Group, Inc. | Parent | 12/31/1980 | 12/30/1983 |
| Heller Factoring (Singapore) Limited | Subsidary | 12/31/1980 | 1/1/1981 |
| Relationships | Role | Relationship Start | Relationship End |
| Heller International Group, Inc. | Parent | 12/31/1980 | 12/30/1983 |
| Heller Factoring (Singapore) Limited | Subsidary | 12/31/1980 | 1/1/1981 |