Exhibit 21 EXHIBIT 21 ---------- SUBSIDIARIES OF REGISTRANT The registrant is IKON Office Solutions, Inc., an Ohio corporation, which has no parent. The following sets forth information with respect to IKON Office Solutions, Inc.'s subsidiaries as of September 30, 2000. State or other jurisdiction of % Voting Securities Incorporation or Subsidiary Owned (by whom) organization - ---------- ------------------- ---------------- Chesterbrook Insurance Limited 100% IKON Bermuda IKON Capital, Inc. (Canada) 100% IKON Canada IKON Document Solutions Ltd (Ireland) 100% IKON Ireland IKON Office Solutions A/S (Denmark) 100% IKON Denmark IKON Office Solutions Foundation, Inc. 100% IKON Pennsylvania IKON Office Solutions Group PLC (IOSG) 100% IKON United Kingdom IKON Office Solutions Europe PLC (IOSE) 100% IOSG United Kingdom IKON Office Solutions PLC (IOSPLC) 100% IOSE United Kingdom IKON Capital PLC 100% IOSPLC United Kingdom Kafevend Group PLC 100% IOSPLC United Kingdom IKON Office Solutions Holding GmbH (IOSH) 100% IOSE Germany IKON Office Solutions GmbH Hamburg 100% IOSH Germany IKON Office Solutions GmbH Hagen (IKONHAGEN) 100% IOSH Germany IKON Office Solutions Gmbh Network Services 100% IKONHAGEN Germany IKON Office Solutions GmbH Munchen 100% IOSH Germany IKON Office Solutions GmbH Frankfurt 100% IOSH Germany IKON Office Solutions GmbH Leipzig 100% IOSH Germany IKON Leasing GmbH 100% IOSH Germany IKON Office Solutions Technology Services, LLC 100% IKON Delaware IKON Office Solutions West, Inc. 100% IKON Delaware IKON Realty, Inc. 100% IKON Delaware INA North America Holdings, Inc. (INA) 100% IKON Delaware IKON Baja, S.A. de C.V. 99.79% INA/.21% IKON Mexico IKON de Mexico, S.A. de C.V. (IDM) 99.99% INA/.01% IKON Mexico IKON Servicios, S.A. de C.V. (IS) 99.99% IDM/.01% INA Mexico IKON Copiroyal, S.A. de C.V. 99.99% IDM/.01% IS Mexico IKON Inmuebles, S.A. de C.V. 9.99% IDM/.01% IS Mexico IKON Office Solutions Australia Pty Ltd 100% INA Australia IKON Office Solutions, Inc. (Canada) (IOS-Canada) 100% INA Canada IKON Office Solutions Dublin Limited 100% IOS-Canada Ireland IKON Office Solutions Technology Services, Inc. (Canada) 100% IOS-Canada Canada Integra Technology International, Inc. 100% IKON Arizona IOS Capital, Inc. (IOSC) 100% IKON Delaware IKON Funding, Inc. 100% IOSC Delaware IKON Receivables Funding, Inc. 100% IOSC Delaware IKON Funding, LLC 100% IOSC Delaware IKON Funding-1, LLC 100% IOSC Delaware IKON Funding-2, LLC 100% IOSC Delaware IKON Receivables -1, LLC (IR-1) 100% IOSC Delaware IKON Receivables, LLC 100% IR-1 Delaware Partners Securities Company 100% IKON Delaware Pimeau B.V. 100% IKON France IKON Office Solutions (Holding) France (IOSHF) 92% IKON / 8% PIMEAU France IKON Office Solutions S.A. (IOSSA) 100% IOSHF France IKON Document Service S.A. 100% IOSSA France IKON Total Document Services S.A. 100% IOSSA France Upshur Coals Corporation 100% IKON West Virginia Valinor Inc. 100% IKON Massachusetts IKON Office Solutions, Inc. Certificate Pertaining to Foreign Interests Question No. 2 The attached is a listing of all IKON Office Solutions, Inc. wholly owned subsidiaries, that is inclusive of all foreign subsidiaries, identifying place of jurisdiction or incorporation, and percentage of ownership. All foreign subsidiaries may be contacted through the following business entity: IKON Office Solutions, Inc. Law Department 70 Valley Stream Parkway Malvern, PA 19355 (610) 296 - 8000 Question No. 3 Mr. Philip Cushing, a citizen of the United Kingdom, is one of nine Directors of IKON Office Solutions, Inc. Question No. 4 Yes, please see answer to question No. 3 above. Question No. 5 None other than in the ordinary course of business or that has a materially adverse effect on the company Question No. 6 IKON Office Solutions, inc. holds an unsecured line of credit with three banks, two of which are foreign banks. The banks, amount of credit and percentage of the total line of credit is as follows: Deutshe Bank 50% $ 35,706M Royal Bank of Canada 30% $ 21,423M Question No. 9 Yes, please see answer to question No. 3 above.