Relationships	Role	Relationship Start	Relationship End
Heller Financial, Inc.	Parent	12/31/1976	9/25/1998
Walter E. Heller International Corporation	Parent	7/31/1973	12/30/1976
National Acceptance Company Of California	Subsidary	7/31/1973	4/28/1988
Texas Western Financial Corporation	Subsidary	12/31/1978	12/30/1981
National Acceptance Company	Subsidary	12/31/1976	12/31/1980
National Acceptance Company Of The Carolinas	Subsidary	12/31/1976	12/31/1980
Texas Western Financial Corporation	Subsidary	12/31/1973	3/31/1977

Acquisitions & Mergers	Role	Assets	Acct Method	Type	Transaction Date
National Acceptance Company	Seller			Discontinued	1/1/1981
National Acceptance Company Of The Carolinas	Seller			Discontinued	1/1/1981