Financial Products Group (FPG) is an independent financial services company. Its main business is Tax Leasing Arrangement. In this business, for each lease, the company puts together an SPC (special purpose company) that manages an operating lease business, and then places equity in the SPC’s silent partnerships with investors (primarily SMEs). The SPCs raise funds to purchase aircraft, shipping vessels, and marine shipping containers by placing stakes with investors and from bank loans. The partnerships lease the aircraft, shipping vessels, and marine shipping containers to lessees such as airlines and shipping companies. Commissions (explained in more detail below), which the company receives from SPCs, are included in the equity funding from investors.