Relationships	Role	Relationship Start	Relationship End
Excel Bancorp Inc	Parent	7/1/1988	12/31/1991
Massachusetts Bankshares, Inc.	Parent	12/31/1977	12/31/1985
Massachusetts Bankshares, Inc.	Parent	12/31/1976	12/30/1977
Massachusetts Bankshares, Inc.	Parent	11/8/1972	12/30/1976
Massachusetts Bankshares, Inc.	Subsidary	1/1/1986	12/31/1991
Linco Realty, Inc.	Subsidary	12/31/1976	12/31/1991
Mortgage Shops, Inc.	Subsidary	12/31/1983	12/31/1991
Fearing Associates, Inc.	Subsidary	4/30/1980	12/31/1991
Accord Associates, Inc.	Subsidary	6/30/1980	12/31/1991
Assinippi Park, Inc.	Subsidary	12/30/1981	12/31/1991
Granite Street Development Corporation	Subsidary	7/1/1988	12/31/1991
Edc Services Corporation	Subsidary	7/1/1988	12/31/1991
Rolling Hills Corporation	Subsidary	7/31/1990	12/31/1991
Rolling Hills Corporation	Subsidary	3/29/1990	7/30/1990

Acquisitions & Mergers	Role	Assets	Acct Method	Type	Transaction Date
Quincy Savings Bank	Buyer	831,178		Discontinued	1/1/1992