<PAGE>   1

                                                                    EXHIBIT 21.3


                           SUBSIDIARIES OF REGISTRANT

                GENA (CA) QRS 12-1, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND DOING
BUSINESS UNDER THE NAME GENA (CA) QRS 12-1, INC.

                BBC (NE) QRS 12-2, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF NEBRASKA AND DOING BUSINESS UNDER
THE NAME BBC (NE) QRS 12-2, INC.

                ELWA-BV (NY) QRS 12-3, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF NEW YORK AND DOING
BUSINESS UNDER THE NAME ELWA-BV (NY) QRS 12-3, INC.

                ADS (CA) QRS 12-4, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND DOING BUSINESS UNDER
THE NAME OF ADS (CA) QRS 12-4, INC.

                WALS (IN) QRS 12-5, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND DOING
BUSINESS UNDER THE WALS (IN) QRS 12-5, INC.

                ESI (CA) QRS 12-6, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND DOING BUSINESS UNDER
THE NAME OF ESI (CA) QRS 12-6, INC.

                SFC (TX) QRS 12-7, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF TEXAS AND DOING BUSINESS UNDER THE
NAME SFC (TX) QRS 12-7, INC.

                SEEDS (TN) QRS 12-9, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF TENNESSEE AND DOING
BUSINESS UNDER THE NAME SEEDS (TN) QRS 12-9, INC.

                DELMO (PA) QRS 12-10, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF PENNSYLVANIA AND DOING
BUSINESS UNDER THE NAME DELMO (PA) QRS 12-10, INC.

                ABI (TX) QRS 12-11, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF TEXAS AND DOING BUSINESS
UNDER THE NAME ABI (TX) QRS 12-11, INC.

                CARDS (CA) QRS 12-12, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND DOING
BUSINESS UNDER THE NAME CARDS (CA) QRS 12-12, INC.

                RSI (NJ) QRS 12-13, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF NEW JERSEY AND DOING
BUSINESS UNDER THE NAME RSI (NJ) QRS 12-13, INC.

                TEL (VA) QRS 12-15, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF VIRGINIA AND DOING
BUSINESS UNDER THE NAME TEL (VA) QRS 12-15, INC.

                LAX (DE) QRS 12-16, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME LAX (DE) QRS 12-16, INC.

                CEL (IN) QRS 12-17, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF INDIANA AND DOING
BUSINESS UNDER THE NAME CEL (IN) QRS 12-17, INC.

                SFC (TX) QRS 12-18, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF TEXAS AND DOING BUSINESS
UNDER THE NAME SFC (TX) QRS 12-18, INC.

                CTC (MD) QRS 12-19, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF MARYLAND AND DOING
BUSINESS UNDER THE NAME CTC (MD) QRS 12-19, INC.

                SPEC (CA) QRS 12-20, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND DOING
BUSINESS UNDER THE NAME SPEC (CA) QRS 12-20, INC.

                INK (AL) QRS 12-21, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF ALABAMA AND DOING
BUSINESS UNDER THE NAME INK (AL) QRS 12-21, INC.

                WEEDS (OK) QRS 12-22, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF OKLAHOMA AND DOING
BUSINESS UNDER THE NAME WEEDS (OK) QRS 12-22, INC.


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<PAGE>   2

                           SUBSIDIARIES OF REGISTRANT

                                   (CONTINUED)

                NOG (NY) QRS 12-23, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF NEW YORK AND DOING
BUSINESS UNDER THE NAME NOG (NY) QRS 12-23, INC.

                BUILD (CA) QRS 12-24, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND DOING
BUSINESS UNDER THE NAME BUILD (CA) QRS 12-24, INC.

                BT (PA) QRS 12-25, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF PENNSYLVANIA AND DOING BUSINESS
UNDER THE NAME BT (PA) QRS 12-25, INC.

                RSI LOAN (NJ) QRS 12-26, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF NEW JERSEY AND DOING
BUSINESS UNDER THE NAME RSI LOAN (NJ) QRS 12-26, INC.

                BAKE (TX) QRS 12-28, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF TEXAS AND DOING BUSINESS
UNDER THE NAME BAKE (TX) QRS 12-28, INC.

                ICE (TX) QRS 12-29, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF TEXAS AND DOING BUSINESS
UNDER THE NAME ICE (TX) QRS 12-29, INC.

                URSA (VT) QRS 12-30, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF VERMONT AND DOING
BUSINESS UNDER THE NAME URSA (VT) QRS 12-30, INC.

                GGAP (MA) QRS 12-31, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF MASSACHUSETTS AND DOING
BUSINESS UNDER THE NAME GGAP (MA) QRS 12-31, INC.

                CAN (WI) QRS 12-34, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF WISCONSIN AND DOING
BUSINESS UNDER THE NAME CAN (WI) QRS 12-34, INC.

                INFO (CA) QRS 12-35, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND DOING
BUSINESS UNDER THE NAME INFO (CA) QRS 12-35, INC.

                WTI (IL) QRS 12-36, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF ILLINOIS AND DOING
BUSINESS UNDER THE NAME WTI (CA) QRS 12-36, INC.

                SOAP (CA) QRS 12-37, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF CALIFORNIA AND DOING
BUSINESS UNDER THE NAME SOAP (CA) QRS 12-37, INC.

                BROWN (MN) QRS 12-38, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF MINNESOTA AND DOING
BUSINESS UNDER THE NAME BROWN (MN) QRS 12-38, INC.

                NUTRA (TX) QRS 12-39, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF TEXAS AND DOING BUSINESS
UNDER THE NAME NUTRA (TX) QRS 12-39, INC.

                PRINT (WI) QRS 12-40, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF WISCONSIN AND DOING
BUSINESS UNDER THE NAME PRINT (WI) QRS 12-40, INC.

                CASH (MA) QRS 12-41, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF MASSACHUSETTS AND DOING
BUSINESS UNDER THE NAME CASH (MA) QRS 12-41, INC.

                QRS 12-PAYING AGENT, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF NEW YORK AND DOING
BUSINESS UNDER THE NAME QRS 12-PAYING AGENT, INC.

                CARE (PA) QRS 12-43, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME CARE (PA) QRS 12-43, INC.

                IM (DE) QRS 12-44, INC., A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME IM (DE) QRS 12-44, INC.


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                           SUBSIDIARIES OF REGISTRANT

                                   (CONTINUED)


                SEMI (CA) QRS 12-45, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME SEMI (CA) QRS 12-45, INC.

                INJECTION (AZ) QRS 12-46, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME INJECTION (AZ) QRS 12-46, INC.

                COMP (TX) QRS 12-47, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME COMP (TX) QRS 12-47, INC.

                VCR (DE) QRS 12-48, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME VCR (DE) QRS 12-48, INC.

                FOOD (DE) QRS 12-49, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME FOOD (DE) QRS 12-49, INC.

                COLD (DE) QRS 12-50, INC., A WHOLLY-OWNED SUBSIDIARY OF
REGISTRANT INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING
BUSINESS UNDER THE NAME COLD (DE) QRS 12-50, INC.

                CP GAL FAIRFAX LLC, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME CP GAL FAIRFAX LLC.

                CP GAL LOMBARD LLC, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME CP GAL LOMBARD LLC.

                BUTTERED (TX) LP, A WHOLLY-OWNED SUBSIDIARY OF REGISTRANT
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE AND DOING BUSINESS UNDER
THE NAME BUTTERED (TX) LP.


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