Global Resource Associates Inc.

Raising Funds for High-Potential Projects Using a Totally New & Unique Triple-Net Operating Lease

Mission
To use the Fast Track™ project financing service to assists clients worldwide raise funds for new large-scale projects and business expansion by purchasing and leasing back the client’s existing physical facilities.

The Opportunity
Clients use our financing group’s new and unique Sale-Leaseback/PLUS triple-net operating lease to frees up funds invested in an existing low-return physical  facility in order to secure the cash required to reinvest in a new high-return project or business venture and regain ownership of the facility free and clear at the termination of the leasing period.

Sale-Leaseback/PLUS
The Sale-Leaseback/PLUS™ product is a totally new and unique proprietary, patent-pending sale-leaseback structure that is offered exclusively by our financing group.

The PLUS product is an intelligent alternative to the standard triple-net bondable operating sale-leaseback and synthetic lease structures. It provides all the benefits of the standard sale-leaseback such as true sale of the facility, 100 percent of physical facility value at sale, off-balance sheet treatment, complete operational control of the asset, fully deductible lease payments, gain or loss for tax purposes, freeing up of cash invested in low-return facilities, and fast transaction turn-around time.

More importantly, the PLUS product also provides the following totally unique benefits:

• Regain Ownership of the facility free and clear
• Capture Future Appreciation of the asset
• Realize Cost of Funds substantially lower than standard triple-net transactions
• Appropriate for strategic as well as non-strategic facilities

The PLUS product has patent pending status and supporting legal, tax, and accounting opinions. The PLUS product should be considered by anyone seeking a sale-leaseback transaction, using or considering a synthetic lease, or looking at debt or debt-equity financing. The PLUS product will provide significantly more competitive terms and benefits than other products.

The PLUS product can be used in the United States and other countries that allow fee title in order to finance new capital projects and business expansion. The program has several unique benefits including no dilution of the client’s control over the business activity and profits, 100% financing from one source, and fast turn-around time.

The product may be used by corporations, developers, government agencies, or any entity that meets the product requirements. The physical facilities may be any type of infrastructure or real estate facility including power generating plants, large office complexes, hospitals, water treatment facilities, airports, industrial estates, corporate headquarter buildings, large manufacturing plants, refineries, retail stores of a large chains, and so forth

How Sale-Leaseback/PLUS™ Works

1. Purchase. Owner sells an existing real estate facility at true market value for a single cash payment in U.S. Dollars.
2. Leaseback. Former owner leases back the existing physical facility for approximately 15-27 years, makes periodic lease payments, and pays tax, insurance, maintenance, and repair costs.
3. Financing. Former owner/lessee uses the cash payment from the sale of the existing physical facility to finance a new high-return project, to launch a business venture, or for any other purpose.
4. Ownership. At the end of the leasing period, former owner/lessee regains ownership of the physical facility free and clear.

Requirements
Physical Facility. The existing real estate facility must have a market value of US$50.

Lease. There must be a single lessee, and the leaseback must be for a period of approximately 15-27 years.

Credit Rating. The credit rating of the lessee must be investment grade for long-term debt (or there must be credit enhancement). The investment grade credit rating must be issued by Standard & Poor’s, Moody’s, or Fitch Ratings. Credit enhancement may be obtained from a bank, insurance company, or other entity with an investment grade credit rating for long-term debt.

To Inquire
Additional information, supporting documents, and a proposal will be provided to pre-qualified parties. To inquire, please provide the following information.

1. Contact. Name, title, company, mailing address. Telephone, fax, email address, and website.
2. Existing Facility. Approximate market value for land and improvements. Facility type, age, useful life. Location city, state, and country. Entity owning the land. Entity owning the improvements.
3. Lessee. Name of entity that will lease back the facility. Portion of the facility to be subleased.
4. Credit Rating. Rating of lessee for long-term debt issued by Standard & Poor’s, Moody’s, or Fitch Ratings. If no credit rating, please explain any credit enhancement that has been or will be obtained.
5. Confidentiality Agreement. Request a confidentiality agreement that will be provided to qualified parties. This agreement must be signed and returned prior to receiving additional information, supporting documents, and a proposal. The agreement protects the proprietary, patent-pending financing structure that will be proposed.

Submit the Sale-Leaseback/PLUS™ Inquiry Form or contact: W. Gary Winget, Vice President; Global Resource Associates Inc.; 26 E. Exchange Street, Suite 405; Saint Paul, MN 55101, USA. Fax +1-651-222-5263. Email WGW@FasTrack-Global.com.