| Relationships | Role | Relationship Start | Relationship End |
| Heller International Group, Inc. | Parent | 12/31/1980 | 9/29/1981 |
| Pk-Heller International Leasing, S.A. | Subsidary | 12/31/1980 | 9/29/1981 |
| Heller Do Brasil Participacoes Ltda. | Subsidary | 12/31/1980 | 9/29/1981 |