(a) The direct liability of the maker or acceptor of paper discounted with or sold to an institution;
(b) The liability of the drawer, indorser or assignor;
(c) If obligations of a copartnership or association, the obligations of the several members of the copartnership or association;
(d) If obligations of a corporation, the obligations of all subsidiaries of the corporation in which the corporation owns or controls 50 percent or more of the capital stock; and
(e) The liability of a lessee under a lease.