| Relationships | Role | Relationship Start | Relationship End |
| Ba Leasing & Capital Corporation | Parent | 12/31/1988 | 9/29/1989 |
| Ba Leasing Corporation | Parent | 9/30/1986 | 12/30/1988 |
| Arbella Leasing Corporation | Parent | 9/11/1986 | 9/29/1986 |
| Kadesh Leasing Corporation | Subsidary | 12/11/1987 | 9/28/1989 |
| Lepanto Leasing Corporation | Subsidary | 12/31/1986 | 9/28/1989 |