Exhibit 21
Subsidiaries
Name |
| Jurisdiction of Formation |
NCO Financial Systems, Inc. |
| Pennsylvania |
NCO Funding, Inc. |
| Delaware |
NCO Financial Services, Inc. |
| Canada |
FCA Funding, Inc. |
| Delaware |
NCO Portfolio Management, Inc. * |
| Delaware |
Compass International Services Corporation |
| Delaware |
NCO Europe, Ltd. |
| United Kingdom |
NCO Financial Systems of Puerto Rico, Inc. |
| Puerto Rico |
JDR Holdings, Inc. |
| Delaware |
NCO Holdings, Inc. |
| Delaware |
NCO Support Services LLC |
| Delaware |
NCO Group International, Inc. |
| Delaware |
NCO Financial Services (Antigua) Limited |
| Antigua |
NCO Financial Services (Barbados) SRL |
| Barbados |
NCO Customer Management, Inc. |
| Pennsylvania |
RMH Teleservices Asia Pacific, Inc. |
| Delaware |
NCO Customer Management, Ltd. |
| Canada |
NCO Philippines Clark, Inc. |
| Philippines |
Horsham Aviation LLC |
| Delaware |
AC Financial Services, Inc. |
| Delaware |
AssetCare, Inc. |
| Georgia |
NCO Australia Pty Ltd. |
| Australia |
Australian Receivables Limited (75% owned by NCO Australia Pty Ltd. |
| Australia |
NCO Portfolio Management Pty Ltd |
| Australia |
Star Contact S de R.L. |
| Republic of Panama |
NCO Star Comunicaciones Guatemala, Limitada |
| Guatemala |
NCO Star, SRL |
| Barbados |
ALW Financial, Inc. |
| Delaware |
Systems & Services Technologies, Inc. |
| Delaware |
Tempest Recovery Services, Inc. |
| Missouri |
Credit Receivables Corporation I |
| Delaware |
Outsourcing Solutions Inc. |
| Delaware |
OSI SPE LLC |
| Delaware |
OSI Funding, LLC |
| Delaware |
OSI Portfolio Services, Inc. |
| Delaware |
CRC Investors LLC |
| Delaware |
OSI Outsourcing Services, Inc. |
| Delaware |
Greystone Business Group, LLC |
| Delaware |
Transworld Systems Inc. |
| California |
Coast to Coast Consulting, LLC |
| Delaware |
PAE Leasing, LLC |
| Delaware |
Pacific Software Consulting, LLC |
| Delaware |
University Accounting Service, LLC |
| Wisconsin |
Union Settlement Administrator Holdco, Inc. |
| Delaware |
Union Settlement Administrator, Inc. |
| Delaware |
Old OSI LLC |
| Delaware |
Qualink, Inc. |
| Wisconsin |
OSI Recovery Solutions, Inc. |
| Delaware |
OSI Outsourcing Services International, Inc. |
| Wisconsin |
Total Debt Management, Inc. |
| Georgia |
*Owns 100 percent of 13 subsidiaries and 50 percent or more of 11 subsidiaries operating in the United States engaged in the ownership of delinquent receivables.
Note: The foregoing is a list of subsidiaries of the Company as of December 31, 2010, omitting some subsidiaries which, considered in the aggregate, would not constitute a significant subsidiary.
