Exhibit 21
Subsidiaries of the Corporation
EXHIBIT 21. PARENTS AND SUBSIDIARIES
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PERCENT STATE OF
PARENT COMPANY SUBSIDIARIES OWNED INCORPORATION
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COMMERCIAL FEDERAL COMMERCIAL FEDERAL BANK, 100% NEBRASKA
CORPORATION A FEDERAL SAVINGS BANK
COMMERCIAL INVESTMENT 100% NEBRASKA
SUBSIDIARY, INC. (1)
COMMERCIAL FEDERAL COMMERCIAL FEDERAL SERVICE 100% NEBRASKA
BANK, A FEDERAL CORPORATION
SAVINGS BANK
TRAMPE AND ASSOCIATES COMPANY 100% NEBRASKA
COMMERCIAL FEDERAL MORTGAGE 100% NEBRASKA
CORPORATION
COMMERCIAL MARKETING, INC. (1) 100% NEBRASKA
COMMERCIAL FEDERAL INVESTMENT 100% NEBRASKA
CORPORATION
COMMERCIAL FEDERAL INVESTMENT 100% NEBRASKA
SERVICES, INC.
COMMERCIAL FINANCIAL INVESTMENT 100% NEBRASKA
ASSOCIATES, INC. (1)
ESL CORPORATION (1) 100% COLORADO
COMMERCIAL FEDERAL INSURANCE 100% NEBRASKA
CORPORATION
EMPIRE CAPITAL CORPORATION I 100% COLORADO
ROXBOROUGH ACQUISITION CORP. 100% NEBRASKA
CF WOODLANDS PROPERTIES, INC. 100% NEBRASKA
CFT COMPANY 100% NEBRASKA
PROVIDENT INVESTMENT, INC. 100% NEBRASKA
RAILROAD SAVINGS
SERVICE CORPORATION 100% KANSAS
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(1) SUBSIDIARY WAS LEGALLY DISSOLVED IN JULY 1996.
EXHIBIT 21. PARENTS AND SUBSIDIARIES
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PERCENT STATE OF
PARENT COMPANY SUBSIDIARIES OWNED INCORPORATION
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COMMERCIAL FEDERAL COMMERCIAL FEDERAL REALTY 100% NEBRASKA
SERVICE CORP. INVESTORS CORPORATION
C.H.E., INC. (1) 100% NEBRASKA
COMMERCIAL FEDERAL AFFORDABLE 100% NEBRASKA
HOUSING, INC.
COMMERCIAL FEDERAL METRO TITLE AND 100% NEBRASKA
MORTGAGE CORP. ESCROW COMPANY, INC.
COMMERCIAL SYSTEMS MARKETING, INC. (1) 100% ARIZONA
MARKETING, INC.
C.H.E., INC. COMMERCIAL HOSPITALITY, INC. (1) 100% TEXAS
COMMERCIAL HOSPITALITY 100% FLORIDA
ENTERPRISES, INC. (1)
SYSTEMS MARKETING, FINANCIAL INVESTMENT 100% ILLINOIS
INC. ASSOCIATES INCORPORATED (1)
COMMERCIAL FEDERAL COMFED INSURANCE SERVICES 100% BRITISH
INSURANCE CORP. COMPANY, LIMITED VIRGIN ISLANDS
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(1) SUBSIDIARY WAS LEGALLY DISSOLVED IN JULY 1996.
NOTE: ALL OF THE MATERIAL ACCOUNTS OF THE ABOVE LISTED COMPANIES ARE
CONSOLIDATED IN THE CORPORATION'S CONSOLIDATED FINANCIAL STATEMENTS. ALL
SIGNIFICANT INTERCOMPANY BALANCES AND TRANSACTIONS HAVE BEEN ELIMINATED.