UDC Finance Limited is a finance company in New Zealand.
 UDC's main expertise is now in providing asset-backed finance for plant, vehicles and equipment, where they do not rely on land or buildings as security.
 UDC also offers a range of investment products such as secure term investments and call accounts.
 Now a wholly owned, independently operated subsidiary of ANZ Bank New Zealand Limited UDC's investments are not guaranteed by ANZ.
 Combined with Esanda Finance, its Australian partner, UDC is the 15th largest finance company in the world.
David M. Solomon (born c. 1962) is an American businessman.
 He serves as the president and co-chief operating officer of Goldman Sachs.
GAP waiver is a type of guaranteed auto protection.
 The waiver part of GAP waiver is the direct arrangement or agreement between borrower and finance company.
 GAP waiver is designed to protect a borrower from a large unexpected unscheduled immediately due monetary amount demanded by finance company after the total loss of a vehicle where such vehicle has an outstanding financial obligation.
 In other words; someone has a serious accident, the appraiser deems it cost effective to replace rather than repair your vehicle, and they determine actual cash value ("ACV") on such replacement minus deductible (“DED” if applicable) to be less than what is owed to finance company by the borrower.
 Finance companies refer to this as the loan or lease deficiency.
 This deficiency is immediately due upon demand of the finance company unless the GAP waiver (or GAP insurance) is purchased.
 GAP waiver is direct deficiency or debt forgiveness by a finance company.
 Although GAP waiver and GAP insurance appear to have the same end result, they are differentiated by who can offer it.
 GAP waiver is offered directly to a borrower by a finance company.
 Any other offering or way would be GAP insurance as it carries third party indemnification.
 In other words, GAP insurance and GAP waivers are conceptually different.
 With a GAP waiver, the lender agrees to extinguish the borrower’s financial contractual obligation under terms of the loan/lease.
 With GAP insurance, the contractual obligation remains but it is paid for by the insurer on the borrower’s behalf.
 From a borrower’s perspective, the net effect is not technically the same.
Michael J. Lotz is President and Chief Operating Officer of Mesa Air Group, joining the Company in July 1998.
 In January 1999, Mr. Lotz became Chief Operating Officer.
 In August 1999, Mr. Lotz became the Company’s Chief Financial Officer and in January 2000 returned to the position of Chief Operating Officer.
 On June 22, 2000, Mr. Lotz was appointed President of the Company.
 Prior to joining the Company, Mr. Lotz served as Chief Operating Officer of Virgin Express, a position he held from October 1996 to June 1998.
 Previously, Mr. Lotz was employed by Continental Airlines, most recently as Vice President of Airport Operations, Properties and Facilities at Continental Express.
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IDFC Bank Ltd. (Infrastructure Development Finance Company) is an Indian banking company with headquarters in Mumbai that forms part of IDFC, an integrated infrastructure finance company.
 The bank started operations on 1 October 2015.
 IDFC received a universal banking licence from the Reserve Bank of India (RBI) in July 2015.
 On 6th November, 2015, IDFC Bank was listed on BSE and NSE.
Harvey M. Schwartz is the President and Co-Chief Operating Officer of Goldman Sachs.
 He previously served as Chief Financial Officer, in which capacity he will be succeeded by R. Martin Chavez in May 2017.
Suneet Kumar Maheshwari is an infrastructure business evangelist and is the Founder & Managing Partner of Udvik Infrastructure Advisors LLP, a new boutique infrastructure financial services firm set up comprising a group of senior infrastructure & financing evengelists along with another ~25 mid-senior professionals.
 Till recently he was the Group Executive Vice-President (Grp EVP) of L&T Financial Services.
 He was also on the Board of L&T Infrastructure Finance Company Limited, L&T Infra Debt Fund, L&T FinCorp, L&T Infra PE.
 He was the managing director & Chief Executive of L&T Infrastructure Finance Company Ltd since its inception in 2006 till March 2014 which is now a Rs 25000 crores (USD 3.8 b) asset base company.
 He has over 34 years of experience in infrastructure finance, investment banking, corporate finance and private equity at management board level.
The Goldman Sachs Group, Inc. is an American multinational finance company that engages in global investment banking, investment management, securities, and other financial services including asset management, mergers and acquisitions advice, prime brokerage, and securities underwriting services.
 It also sponsors private equity funds, is a market maker, and is a primary dealer in the United States Treasury security market.
 Goldman Sachs also owns GS Bank USA, a direct bank.
Ornella Barra (born December 1953) is an Italian-born Monegasque businesswoman.
 A qualified pharmacist, she has been involved in the healthcare industry for her entire career, and is co-chief operating officer of Walgreens Boots Alliance.
 Within Walgreens Boots Alliance, Barra oversees International Retail, which is part of the Retail Pharmacy International Division, as well as directing the Pharmaceutical Wholesale Division.
 She has been the partner of the Italian billionaire Stefano Pessina for over 30 years.
 Ornella was ranked 10th in Fortune Magazine’s 2016 most powerful women in business for female executives based outside of the United States.
The Finance Business Daily (Slovene: "Poslovni dnevnik Finance" ; "Finance" meaning "Finances") is the only daily Slovenian business and financial newspaper.
 The idea to publish it had already been proposed by Iztok Jurančič before 1991, when Slovenia declared its independence.
 However, it was realized only in 1992.
 At first, the newspaper was published by the company Gospodarski Vestnik.
 Today, it is published by the Časnik Finance company, which is owned by the Swedish Bonnier Group and also publishes several other publications; for example, the magazines "Manager" and "Moje finance", the healthcare newspaper "Medicina danes", and the web portals "Finance" and "Mojevro".
 As of 2008, the Finance Business Daily accounted for three quarter of the Časnik Finance company income.
 Before becoming a daily newspaper in 2002, "Finance" was issued twice weekly.

Question: David M. Solomon is the president and co-chief operating officer of a finance company that owns which bank ?
Answer: GS Bank USA