| | | | | |
| 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, 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 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 Europe Finance Limited | Jersey |
| Encore Capital Group UK Limited | United Kingdom |
| Encore Europe Holdings S.à r.l. | Luxembourg |
| Encore Holdings Luxembourg S.à r.l. | Luxembourg |
| Encoremex Holdings S. de R.L. de C.V. | Mexico |
| GC Encore Euro S.à r.l. | Luxembourg |
| Grimball Business S.L. | Spain |
| Grove Capital Management España, S.L. | Spain |
| Grove Europe S.à r.l. | Luxembourg |
| Lucas et Degand S.A.S | Luxembourg |
| MCM Midland Management Costa Rica, S.R.L. | Costa Rica |
| Midland Credit Management India Private Limited | India |
| Midland Credit Management, Inc. | Kansas |