| Name | Jurisdiction of Incorporation or Formation | ||||
| Asset Acceptance Capital LLC | Delaware | ||||
| Asset Acceptance, LLC | Delaware | ||||
| Atlantic Credit & Finance Special Finance Unit, LLC | Virginia | ||||
| Atlantic Credit & Finance Special Finance Unit III, LLC | Virginia | ||||
| Atlantic Credit & Finance, Inc. | Virginia | ||||
| Cabot Asset Purchases (Ireland) Limited | Ireland | ||||
| Cabot Credit Management Group Limited | United Kingdom | ||||
| Cabot Credit Management Limited | United Kingdom | ||||
| Cabot Financial (Europe) Limited | United Kingdom | ||||
| Cabot Financial (Ireland) Limited | Ireland | ||||
| Cabot Financial France S.A.S. | France | ||||
| Cabot Financial Spain SAU | Spain | ||||
| Cabot Financial (UK) Limited | United Kingdom | ||||
| Cabot Financial Debt Recovery Services Limited | United Kingdom | ||||
| Cabot Financial Holdings Group Limited | United Kingdom | ||||
| Cabot Financial Limited | United Kingdom | ||||
| Cabot L1 Luxembourg S.à r.l. | Luxembourg | ||||
| Cabot Portugal, Unipessoal LDA | Portugal | ||||
| Cabot Securitisation Europe Limited | Ireland | ||||
| Cabot Securitisation Topco Limited | United Kingdom | ||||
| Cabot Securitisation UK Holdings Limited | United Kingdom | ||||
| Cabot Securitisation UK Limited | United Kingdom | ||||
| Cabot UK Holdco Limited | United Kingdom | ||||
| Dessetec Desarrollo de Sistemas, S.A. de C.V. | Mexico | ||||
| Encore Capital Group Singapore Pte. Ltd. | Singapore | ||||
| Encore Capital Group UK Limited | United Kingdom | ||||
| Encore Europe Holdings S.à r.l. | Luxembourg | ||||
| Encore Holdings Luxembourg S.à r.l. | Luxembourg | ||||
| Encore Luxembourg Mexico S.à r.l. | Luxembourg | ||||
| Encoremex Holdings S. de R.L. de C.V. | Mexico | ||||
| Grimball Business S.L. | Spain | ||||
| LSF7 Silverstone S.à r.l. | Luxembourg | ||||
| MCM Midland Management Costa Rica, S.R.L. | Costa Rica | ||||
| Midland Credit Management India Private Limited | India | ||||
| Name | Jurisdiction of Incorporation or Formation | ||||
| Midland Credit Management Puerto Rico, LLC | Puerto Rico | ||||
| Midland Credit Management, Inc. | Kansas | ||||
| Midland Funding LLC | Delaware | ||||
| Midland India LLC | Minnesota | ||||
| Midland International LLC | Delaware | ||||
| Midland Portfolio Services LLC | Delaware | ||||
| Mortimer Clarke Solicitors Limited | United Kingdom | ||||
| PPO RC Holdco LLC | Delaware | ||||
| PPO RC SPV LLC | Delaware | ||||
| Propiedades Residenciales SL | Spain | ||||
| Wescot Acquisitions Limited | United Kingdom | ||||
| Wescot Credit Services Limited | United Kingdom | ||||
| Wescot Topco Limited | United Kingdom | ||||