| Relationships | Role | Relationship Start | Relationship End |
| First Empire Overseas Corporation | Parent | 12/31/1981 | 1/7/1995 |
| First Empire Overseas Corporation | Parent | 12/3/1975 | 12/30/1981 |
| M&T Development Company Ltd. | Subsidary | 12/3/1975 | 1/7/1995 |
| Relationships | Role | Relationship Start | Relationship End |
| First Empire Overseas Corporation | Parent | 12/31/1981 | 1/7/1995 |
| First Empire Overseas Corporation | Parent | 12/3/1975 | 12/30/1981 |
| M&T Development Company Ltd. | Subsidary | 12/3/1975 | 1/7/1995 |