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EXHIBIT 21: SUBSIDIARIES OF THE REGISTRANT
Name |
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| State of Incorporation |
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Pathfinder Bank |
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| New York (direct) |
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Pathfinder Statutory Trust II |
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| Delaware (direct) |
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Whispering Oaks Development Corp. |
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| New York (indirect) |
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Pathfinder Risk Management Company Inc. |
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| New York (indirect) |
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FitzGibbons Agency, LLC (1) |
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| New York (indirect) |
The Company has evaluated the activities relating to its strategic business units. The controlling interest in the FitzGibbons Agency is dissimilar in nature and management when compared to the Company’s other strategic business units which are judged to be similar in nature and management. The Company has determined that the FitzGibbons Agency is below the reporting threshold in size in accordance with Accounting Standards Codification 280. Accordingly, the Company has determined it has no reportable segments. |