CG COMMERCIAL FINANCEEquipment and Project Financing for the Retail, Food & Beverage Industry

INSIGHT. ABILITY. EXECUTION.

OUR FINANCING EXPERTISE

CG Commercial Finance (CGCF) is a specialty finance company whose primary expertise includes financing for capital equipment for mid-sized and large companies. CGCF utilizes a consultative approach and process to first understand its client’s unique situation and then to apply its extensive knowledge of GAAP, Tax, and Managerial Accounting to structure and deliver the best fit solution for its clients. CG offers both debt financing and tax leases and include:

02 <<

• Fixed rate financing • Two to nine year terms • Capital leases • Tax leases • Off balance sheet financing

• First Amendment leases • TRAC leases • Lease lines of credit• Synthetic and reverse synthetic leases• Lease lines of credit

• New and used equipment • Sale lease back • Refinancing • Customized early buy out structures • Cross border & international transactions

CGCF’s management team, with a combined 60+ years of leasing experience have successfully managed projects with 50+ vendors in over 100 different locations. Established in 1999, our 15 year track record of practical experience, and a stable management team well-versed in mid-large ticket equipment lease financing has successfully funded over $1 Billion in originations since inception.

>> 03

CGCFHeadquarters

CGCF INTERNATIONAL CAPABILITIES

CGCF possesses a broad base of experience in international transactions and works with both foreign-owned entities and foreign subsidiaries of US corporations.

Our expertise in global financing includes:

Financing transactions with foreign guarantors

In-country documentation required by the specific regulatory and legal environments

Billing and funding in local currencies

Managing local tax and titling requirements

Oil & GasDivisions

MiningDivision

CG Commercial Finance has been lending to companies within the Retail, Food & Beverage industry for decades – in good times and (most importantly) through challenging times. Our robust funding capabilities include the ability to finance soft costs and services, such as shipping, installation, maintenance and training to provide over 100% financing, which in turn maximizes profit for you.

CG Commercial Finance’s back office capabilities are exemplified by our experience in managing large and complex transactions including numerous delivery schedules and multiple property locations and tax jurisdictions. In addition, while a number of finance companies can offer short-term installing funding facilities (less than 30 days), CGCF will provide long term installation. CGCF has managed installation funding facilities lasting as long as 18 months.

CGCF will also provide complete project management by overseeing all invoicing, filing, insurance and other documentation and underwriting requirements throughout the transaction.

04<<

OUR EXPERTISE WITHIN RETAIL, FOOD & BEVERAGE

Equipment:

Lessee:

Transaction:

Highlights:

>> 05

FEATURED TRANSACTION SUMMARY

Knitting machines and garment making equipment

The Lessee designs and manufactures branded fashion apparel and accessories which are sold in over 250 retail stores operating in 20 countries.

$4.4MM operating leases with implementation period financing

The transaction was structured as short term operating leases with multiple vendors, many with milestone payments and 5-6 month installation periods. Significant soft costs such as racking, shelving and a wide assortment of specialized machinery were included in the transaction.

The completion of this transaction illustrates CGCF’s broad funding capabilities; specifically the ability to fund an S&P CCC rated credit and managing a complex and rapidly evolving credit situation in a macro-economic climate unfavorable to the retail clothing industry.

WE GET IT DONE RIGHT AND ON TIME

Our capital structure and expertise in GAAP/Tax accounting issues provide you protection and funding flexibility. We leverage our diverse, global financial network to give you the structuring flexibility you need. Our dedicated team of full-service financial experts and project teams are laser-focused on providing quick and seamless execution as well as concise communication and reporting.

WE LOVE BUSINESS. ALL BUSINESS. YOUR BUSINESS

It’s more than a job to us. It is our passion. We’ve built our company and our team on this obsession, with a devotion to knowing the world of business inside and out. We invest in understanding, we find solutions others miss, and we share what we know. We have the vision and confidence to take on projects that others can’t or won’t and we have the knowledge, expertise, and experience to execute time after time. Ultimately we make doing business better.

06<<

OUR FOCUS

COMPLEXITY - We understand all the issues and regulatory requirements associated with large lease transactions:

• Custom Rate Matrix• Custom Workflow and Routing• Installation and Progress Funding• Proper GAAP/Tax and Managerial Accounting• Non-bank Chartered Portfolio Allows Maximum Flexibility in Structuring

CONVENIENCE - We have a dedicated project team to address all of your needs with industry high of 1:2 admin to sales personnel which provides:

• Quick and Seamless Execution• Streamlined Funding and Documentation• International and Cross Border Transactions• Coordination of Multiple Vendors• Assistance with Asset Reporting and Annual Operating Lease Totals for Audits

>> 07

OUR WORK WITHIN RETAIL, FOOD & BEVERAGE

08 <<

OUR WORK WITHIN RETAIL, FOOD & BEVERAGE

>> 09

FEATURED TRANSACTIONS

10<<

>> 11

FEATURED TRANSACTIONS

12 <<

>> 13

FEATURED TRANSACTIONS

14 <<

>> 15

16<<

CONTACT US TODAY

CG COMMERCIAL FINANCE

2211 Michelson Drive, Suite 1110Irvine, CA 92612

Toll Free: 800.303.4006info@cgcommercial.comwww.cgcommercial.com

SALES CONTACT:

Tobin JunowichSenior Vice Presidenttobin.junowich@cgcommercial.comDirect: 800.303.4006 ext. 307

INSIGHT.Our Transaction Process: Our finance professionals take the time and ask the right questions to ensure we are providing the best fit solution for your needs. Such areas of client considerations include reporting and compliance effects of the transaction, operational issues, service requirements (custom billing and reports), existing secured debt covenant compliance, specific contract provisions, transactional analysis, GAAP/Tax treatment memos, etc.

ABILITY.Experience and Knowledge Applied: We are finance and accounting professionals. Experience and knowledge applied are what matter most and that is our primary focus. So, we will tell you what we think is best for your organization, not what we think will get us the deal.

EXECUTION.We Get Deals Done: We have an excellent track record of completing transactions of all types and complexities from GAAP/Tax Operating Leases to large revolvers and term debt financing for credit profiles ranging from investment grade to extremely challenged.

>> 17

“I have been with CEMEX for the past four years and have initiated over 100 lease transactions on behalf of CEMEX, Inc. and its subsidiaries. There have always been challenges in closing transactions especially when initiating a new relationship.

I would like to commend you for the ease and speed with which you set up the relationship and your teams’s no-nonsense approach taken within your funding process. I appreciate having a trusted partner who can provide the capacity and competitive rates that we demand over many years to come.”

- Charmaine Shi, Leasing Manager, CEMEX, Inc.

“First Majestic has worked with CG Commercial on financing assets for our company in one of our international mines (Mexico). CG Commercial does have a good working knowledge of the minng industry as well as financing assets abroad. We look forward to working with them when our next project arises in need of financing.”

- Raymond L. Polman, CA, Chief Financial Officer, First Majestic Silver Corp.

CORPORATE HEADQUARTERS

CG Commercial Finance2211 Michelson Drive, Suite1110

Irvine, CA 92612800.303.4006

www.cgcommercial.com

©2014 CG Commercial Finance Irvine, CA | Houston, TX | Dallas, TX | Cleveland, OH | Lake Forest, IL | Salt Lake City, UT