Relationships	Role	Relationship Start	Relationship End
Hsbc Bank Usa	Parent	1/1/1995	2/27/1997
Concord Leasing, Inc.	Parent	12/31/1987	12/31/1994
Euroconcord Finance B.V.	Parent	12/31/1980	12/30/1987
High Meadow Management, Inc.	Subsidary	3/26/1996	4/30/1996
Bli/Ore 3, Inc.	Subsidary	12/21/1994	4/30/1996
Cornwall Hill Development Corp.	Subsidary	1/12/1996	4/1/1996
Bli Xiii, Inc.	Subsidary	12/30/1994	4/1/1996
Concord Leasing Receivables Corp.	Subsidary	1/1/1995	4/1/1996
Clf1, Inc.	Subsidary	1/1/1995	4/1/1996
Clf3, Inc.	Subsidary	1/1/1995	4/1/1996
Bli I, Inc.	Subsidary	12/19/1994	4/1/1996
Bli Ii, Inc.	Subsidary	12/19/1994	4/1/1996
Bli Iii, Inc.	Subsidary	12/19/1994	4/1/1996
Bli Iv, Inc.	Subsidary	12/19/1994	4/1/1996
Bli V, Inc.	Subsidary	12/19/1994	4/1/1996
Bli Vi, Inc.	Subsidary	12/21/1994	4/1/1996
Bli Vii, Inc.	Subsidary	12/21/1994	4/1/1996
Bli Viii, Inc.	Subsidary	12/21/1994	4/1/1996
Bli Ix, Inc.	Subsidary	12/21/1994	4/1/1996
Bli X, Inc.	Subsidary	12/21/1994	4/1/1996
Bli/Ore 1, Inc.	Subsidary	12/21/1994	4/1/1996
Bli/Ore 2, Inc.	Subsidary	12/21/1994	4/1/1996
Bli Xi, Inc.	Subsidary	12/22/1994	4/1/1996
Bli Xii, Inc.	Subsidary	12/22/1994	4/1/1996
Hsbc Business Credit (Usa) Inc.	Subsidary	1/1/1996	4/1/1996
Clf2, Inc.	Subsidary	1/1/1995	3/28/1996
Usc Finance Inc.	Subsidary	12/27/1990	6/14/1993
Concord Asset Management, Inc.	Subsidary	9/20/1985	12/31/1987

Acquisitions & Mergers	Role	Assets	Acct Method	Type	Transaction Date
Marine Midland Business Loans, Inc.	Seller			Discontinued	1/1/1995
Concord Leasing, Inc.	Seller			Discontinued	1/1/1995
Concord Commercial Corporation	Seller			Discontinued	1/1/1995
Concord Asset Management, Inc.	Seller			Discontinued	1/1/1995
Maynard Ventures Three, Inc.	Seller			Discontinued	1/1/1995
Maynard Ventures Five, Inc.	Seller			Discontinued	1/1/1995
Ingersoll-Rand Financial Corp.	Seller			Discontinued	1/1/1995
Irfc Leasing 6 Corp.	Seller			Discontinued	1/1/1995
Irfc Leasing 12 Corp.	Seller			Discontinued	1/1/1995
Irfc Leasing 16 Corp.	Seller			Discontinued	1/1/1995
Concord Lease Finance, Inc.	Seller			Discontinued	1/1/1995
Clf9, Inc.	Seller			Discontinued	1/1/1995
Clf6, Inc.	Seller			Discontinued	1/1/1995
Clf5, Inc.	Seller			Discontinued	1/1/1995
Clf4, Inc.	Seller			Discontinued	1/1/1995