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 | |
| NCOP Capital Resource, LLC | Nevada | |
| 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 Group International, Inc. | Delaware | |
| NCO Financial Services (Barbados) SRL | Barbados | |
| NCO Customer Management, Inc. | Pennsylvania | |
| RMH Teleservices Asia Pacific, Inc. | Delaware | |
| NCO Customer Management, Ltd. | Canada | |
| NCOCRM Funding, Inc. | Delaware | |
| Risk Management Alternatives International Corp. Canada | Canada | |
| 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, SRL | Barbados | |
| ALW Financial, Inc. | Delaware |
| * | Owns 100 percent of 22 subsidiaries, 50 percent of 14 subsidiaries, 75 percent of one subsidiary and 72 percent of one subsidiary operating in the United States engaged in the ownership of delinquent receivables. |
Note: This table does not include any subsidiary that is not required to be listed pursuant to Item 601 (b) of Regulation S-K.