##### Table of Contents



UNITED STATES SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 FORM 10-Q
 þ
    
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2005
 OR
 o
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 FOR THE TRANSITION PERIOD FROM TO
 Commission file number 0-23158
 CRONOS GLOBAL INCOME FUND XIV, L.P.
  California
(State or other jurisdiction of
incorporation or organization)
    
    94-3163375
(I.R.S. Employer
Identification No.)
 
 
 þ o
 o þ
 o þ




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CRONOS GLOBAL INCOME FUND XIV, L.P.
 Report on Form 10-Q for the Quarterly Period
Ended September 30, 2005
 TABLE OF CONTENTS
 PAGEPART I  FINANCIAL INFORMATION
    
    
    3Item 1.
    
    Financial Statements
    
    
    3Condensed Balance Sheets  September 30, 2005 and December 31, 2004 (unaudited)
    
    
    4Condensed Statements of Operations for the three and nine months ended September 30, 2005 and 2004 (unaudited)
    
    
    5Condensed Statements of Cash Flows for the nine months ended September 30, 2005 and 2004 (unaudited)
    
    
    6Notes to Condensed Financial Statements (unaudited)
    
    
    7Item 2.
    
    Managements Discussion and Analysis of Financial Condition and Results of Operations
    
    
    11Item 3.
    
    Quantitative and Qualitative Disclosures About Market Risk
    
    
    16Item 4.
    
    Controls and Procedures
    
    
    16PART II  OTHER INFORMATION
    
    
    17Item 1.
    
    Legal Proceedings
    
    
    17Item 2.
    
    Unregistered Sales of Equity Securities and Use of Proceeds
    
    
    17Item 3.
    
    Defaults Upon Senior Securities
    
    
    17Item 4.
    
    Submissions of Matters to a Vote of Securities Holders
    
    
    17Item 5.
    
    Other Information
    
    
    17Item 6.
    
    Exhibits
    
    
    17EXHIBIT 31.1EXHIBIT 31.2EXHIBIT 32
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PART I  FINANCIAL INFORMATION
 
 Financial Statements
   3




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CRONOS GLOBAL INCOME FUND XIV, L.P.
 
 Condensed Balance Sheets
 (Unaudited)
 September 30,
    
    
    December 31,2005
    
    
    2004AssetsCurrent assets:Cash and cash equivalents, includes $1,556,013 at September 30, 2005 and
$2,220,887 at December 31, 2004 in interest-bearing accounts
    
    $
    1,571,012
    
    
    $
    2,235,887Net lease receivables due from Leasing Company
(notes 1 and 2)
    
    
    646,678
    
    
    
    453,718Total current assets
    
    
    2,217,690
    
    
    
    2,689,605Container rental equipment, at cost
    
    
    28,011,621
    
    
    
    33,635,401Less accumulated depreciation
    
    
    (19,943,928
    )
    
    
    (22,495,935
    )Net container rental equipment (note 1)
    
    
    8,067,693
    
    
    
    11,139,466Total assets
    
    $
    10,285,383
    
    
    $
    13,829,071Partners CapitalPartners capital (deficit):General partner
    
    $
    (499,514
    )
    
    $
    (463,125
    )Limited partners
    
    
    10,784,897
    
    
    
    14,292,196Total partners capital
    
    $
    10,285,383
    
    
    $
    13,829,071
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CRONOS GLOBAL INCOME FUND XIV, L.P.
 
 Condensed Statements of Operations
 (Unaudited)
 Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,
    
    
    September 30,
    
    
    September 30,2005
    
    
    2004
    
    
    2005
    
    
    2004Net lease revenue
(notes 1 and 3)
    
    $
    605,363
    
    
    $
    737,093
    
    
    $
    1,941,986
    
    
    $
    2,130,225Other operating income
(expenses):Depreciation
    
    
    (445,827
    )
    
    
    (584,133
    )
    
    
    (1,441,949
    )
    
    
    (1,767,357
    )Other general and
administrative
expenses
    
    
    (31,178
    )
    
    
    (26,461
    )
    
    
    (95,505
    )
    
    
    (86,099
    )Net gain (loss) on
disposal of
equipment
    
    
    75,727
    
    
    
    (323,107
    )
    
    
    (589
    )
    
    
    (441,870
    )Income (loss)
from operations
    
    
    204,085
    
    
    
    (196,608
    )
    
    
    403,943
    
    
    
    (165,101
    )Other income:Interest income
    
    
    11,503
    
    
    
    2,690
    
    
    
    29,729
    
    
    
    4,664Net income (loss)
    
    $
    215,588
    
    
    $
    (193,918
    )
    
    $
    433,672
    
    
    $
    (160,437
    )Allocation of net
income (loss):General partner
    
    $
    29,108
    
    
    $
    22,940
    
    
    $
    98,672
    
    
    $
    75,110Limited partners
    
    
    186,480
    
    
    
    (216,858
    )
    
    
    335,000
    
    
    
    (235,547
    )$
    215,588
    
    
    $
    (193,918
    )
    
    $
    433,672
    
    
    $
    (160,437
    )Limited partners per
unit share of income
(loss)
    
    $
    0.06
    
    
    $
    (0.07
    )
    
    $
    0.11
    
    
    $
    (0.08
    )
  5




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CRONOS GLOBAL INCOME FUND XIV, L.P.
 
 Condensed Statements of Cash Flows
 (Unaudited)
 Nine Months EndedSeptember 30,
    
    
    September 30,2005
    
    
    2004Net cash provided by operating activities
    
    $
    1,723,752
    
    
    $
    2,037,176Cash provided by investing activities:Proceeds from disposal of equipment
    
    
    1,588,733
    
    
    
    950,387Cash used in financing activities:Distribution to general partner
    
    
    (135,062
    )
    
    
    (104,523
    )Distribution to limited partners
    
    
    (3,842,298
    )
    
    
    (2,598,833
    )(3,977,360
    )
    
    
    (2,703,356
    )Net (decrease) increase in cash and cash equivalents
    
    
    (664,875
    )
    
    
    284,207Cash and cash equivalents at the beginning of the period
    
    
    2,235,887
    
    
    
    1,647,319Cash and cash equivalents at the end of the period
    
    $
    1,571,012
    
    
    $
    1,931,526
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CRONOS GLOBAL INCOME FUND XIV, L.P.
 
 Notes to Unaudited Condensed Financial Statements
 (1)
    
    Summary of Significant Accounting Policies
 (a)
    
    Nature of OperationsCronos Global Income Fund XIV, L.P. (the Partnership) is a limited partnership organized
under the laws of the State of California on July 30, 1992, for the purpose of owning and
leasing marine cargo containers worldwide to ocean carriers. The Partnerships operations
are subject to the fluctuations of world economic and political conditions. The
Partnership believes that the profitability of, and risks associated with, leases to
foreign customers is generally the same as those of leases to domestic customers. The
Partnerships leases generally require all payments to be made in United States currency.Cronos Capital Corp. (CCC) is the general partner and, with its affiliate Cronos
Containers Limited (the Leasing Company), manages the business of the Partnership. CCC
and the Leasing Company also manage the container leasing business for other partnerships
affiliated with CCC.The Partnership commenced operations on January 29, 1993 when the minimum subscription
proceeds of $2,000,000 were obtained. The Partnership offered 4,250,000 units of limited
partnership interests at $20 per unit, or $85,000,000. The offering terminated on November
30, 1993, at which time 2,984,309 limited partnership units had been sold.The Partnership has completed its 12th year of operations and has entered its
liquidation phase wherein the General Partner focuses its attention on the retirement
of the remaining equipment in the Partnerships container fleet. At September 30,
2005, approximately 58% of the original equipment remained in the Partnerships fleet.
The General Partner will take several factors into consideration when examining
options for the timing of the disposal of the containers. These factors include the
impact of a diminishing fleet size and current market conditions on the level of gross
lease revenue, and fixed operating costs relative to this revenue. Parallel to these
considerations will be a projected increase in expenses for devoting significant
resources to the additional reporting and compliance requirements of Section 404 of
the Sarbanes Oxley Act of 2002, which addresses a range of corporate governance,
disclosure, and accounting issues. These costs may include increased accounting and
administrative expenses for additional staffing and outside professional services by
accountants and consultants. These additional costs, depending on their materiality,
may reduce the Partnerships results from operations and therefore negatively affect
future distributions to the Limited Partners.
 (b)
    
    Leasing Company and Leasing Agent AgreementA Leasing Agent Agreement exists between the Partnership and the Leasing Company,
whereby the Leasing Company has the responsibility to manage the leasing operations of all
equipment owned by the Partnership. Pursuant to the Agreement, the Leasing Company is
responsible for leasing, managing and re-leasing the Partnerships containers to ocean
carriers, and has full discretion over which ocean carriers and suppliers of goods and
services it may deal with. The Leasing Agent Agreement permits the Leasing Company to use
the containers owned by the Partnership, together with other containers owned or managed by
the Leasing Company and its affiliates, as part of a single fleet operated without regard
to ownership. Since the Leasing Agent Agreement meets the definition of an operating lease
in Statement of Financial Accounting Standards (SFAS) No. 13, it is accounted for as a
lease under which the Partnership is lessor and the Leasing Company is lessee.
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CRONOS GLOBAL INCOME FUND XIV, L.P.
 Notes to Unaudited Condensed Financial Statements
 (b)
    
    Leasing Company and Leasing Agent Agreement (continued)The Leasing Agent Agreement generally provides that the Leasing Company will make
payments to the Partnership based upon rentals collected from ocean carriers after
deducting direct operating expenses and management fees to CCC and the Leasing Company.
The Leasing Company leases containers to ocean carriers, generally under operating leases
which are either master leases or term leases (mostly one to five years). Master leases do
not specify the exact number of containers to be leased or the term that each container
will remain on hire but allow the ocean carrier to pick up and drop off containers at
various locations, and rentals are based upon the number of containers used and the
applicable per-diem rate. Accordingly, rentals under master leases are all variable and
contingent upon the number of containers used. Most containers are leased to ocean
carriers under master leases; leasing agreements with fixed payment terms are not material
to the financial statements. Since there are no material minimum lease rentals, no
disclosure of minimum lease rentals is provided in these financial statements.
 (c)
    
    Basis of AccountingThe Partnership utilizes the accrual method of accounting. Net lease revenue is
recorded by the Partnership in each period based upon its leasing agent agreement with the
Leasing Company. Net lease revenue is generally dependent upon operating lease rentals
from operating lease agreements between the Leasing Company and its various lessees, less
direct operating expenses and management fees due in respect of the containers specified in
each operating lease agreement.
 (d)
    
    Use of EstimatesThe financial statements are prepared in conformity with accounting principles
generally accepted in the United States of America (GAAP), which requires the Partnership
to make estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the
financial statements and the reported amounts of revenues and expenses during the reported
period. Actual results could differ from those estimates.The most significant estimates included within the financial statements are the container
rental equipment estimated useful lives and residual values, and the estimate of future
cash flows from container rental equipment operations, used to determine the carrying value
of container rental equipment in accordance with SFAS No. 144. Considerable judgment is
required in estimating future cash flows from container rental equipment operations.
Accordingly, the estimates may not be indicative of the amounts that may be realized in
future periods. As additional information becomes available in subsequent periods,
recognition of an impairment of the container rental equipment carrying values may be
necessary based upon changes in market and economic conditions.
 (e)
    
    Container Rental EquipmentContainer rental equipment is depreciated using the straight-line basis. Depreciation
policies are also evaluated to determine whether subsequent events and circumstances
warrant revised estimates of useful lives.In accordance with SFAS No. 144, Accounting for the Impairment or Disposal of
Long-Lived Assets, container rental equipment is considered to be impaired if the carrying
value of the asset exceeds the expected future cash flows from related operations
(undiscounted and without interest charges). If impairment is deemed to exist, the assets
are written down to fair value. An analysis is prepared each quarter projecting future
cash flows from container rental equipment operations. Current and projected utilization
rates, per-diem rental rates, direct operating expenses, fleet size and container disposals
are the primary variables utilized by the analysis. Additionally, the Partnership
evaluates future cash flows and potential impairment by container type rather than for each
individual container, and as a result, future losses could result for individual container
dispositions due to
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CRONOS GLOBAL INCOME FUND XIV, L.P.
 Notes to Unaudited Condensed Financial Statements
 (e)
    
    Container Rental Equipment (continued)various factors, including age, condition, suitability for continued leasing, as well
as the geographical location of containers when disposed. There were no impairment charges
to the carrying value of container rental equipment for the three and nine-month periods
ended September 30, 2005 and 2004.
 (f)
    
    Partners Capital AccountsUpon dissolution , the assets of the Partnership will be sold and the proceeds thereof
distributed as follows: (i) all of the Partnerships debts and liabilities to persons
other than CCC or the limited partners shall be paid and discharged; (ii) all of the
Partnerships debts and liabilities to CCC and the limited partners shall be paid and
discharged; and (iii) the balance of such proceeds shall be distributed to CCC and the
limited partners in accordance with the positive balances of CCC and the limited partners
capital accounts. CCC shall contribute to the Partnership, if necessary, an amount equal
to thelesser of the deficit balance in its capital account at the time of such
liquidation, or 1.01% of the excess of the Limited Partners capital contribution to the
Partnership over the capital contributions previously made to the Partnership by CCC,
after giving effect to the allocation of income or loss arising from the liquidation of the
Partnerships assets.
 (g)
    
    Financial Statement PresentationThese financial statements have been prepared without audit pursuant to the rules and
regulations of the Securities and Exchange Commission. Certain information and footnote
disclosures normally included in financial statements prepared in accordance with
accounting principles generally accepted in the United States of America (GAAP) have been
condensed or omitted pursuant to such rules and regulations, although the Partnership
believes that the disclosures are adequate to make the information presented not
misleading. It is suggested that these financial statements be read in conjunction with
the financial statements and accompanying notes in the Partnerships December 31, 2004
Annual Report on Form 10-K.The interim financial statements presented herewith reflect in the opinion of
management, all adjustments of a normal recurring nature necessary to present fairly the
results for the interim periods presented. The results of operations for such interim
periods are not necessarily indicative of the results to be expected for the full year.
 (2)
    
    Net Lease Receivables Due from Leasing CompanyNet lease receivables due from the Leasing Company are determined by deducting direct operating
payables and accrued expenses, base management fees payable, and reimbursed administrative
expenses payable to CCC and its affiliates from the rental billings earned by the Leasing
Company under operating leases to ocean carriers for the containers owned by the Partnership,
as well as proceeds earned from container disposals. Net lease receivables at September 30,
2005 and December 31, 2004 were as follows:
 September 30,
    
    
    December 31,2005
    
    
    2004Gross lease receivables
    
    $
    1,148,765
    
    
    $
    1,025,167Less:Direct operating payables and accrued expenses
    
    
    (229,161
    )
    
    
    (278,630
    )Damage protection reserve
    
    
    (97,331
    )
    
    
    (115,519
    )Base management fees payable
    
    
    (11,672
    )
    
    
    (28,880
    )Reimbursed administrative expenses
    
    
    (12,898
    )
    
    
    (19,554
    )Allowance for doubtful accounts
    
    
    (151,025
    )
    
    
    (128,866
    )(502,087
    )
    
    
    (571,449
    )Net lease receivables
    
    $
    646,678
    
    
    $
    453,718
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CRONOS GLOBAL INCOME FUND XIV, L.P.
 Notes to Unaudited Condensed Financial Statements
 (3)
    
    Net Lease RevenueNet lease revenue is determined by deducting direct operating expenses, base management fees
and reimbursed administrative expenses to CCC and its affiliates from the rental revenue earned
by the Leasing Company under operating leases to ocean carriers for the containers owned by the
Partnership. Net lease revenue for the three and nine-month periods ended September 30, 2005
and 2004 were as follows:
 Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,
    
    
    September 30,
    
    
    September 30,2005
    
    
    2004
    
    
    2005
    
    
    2004Rental revenue (note 4)
    
    $
    795,228
    
    
    $
    1,039,651
    
    
    $
    2,555,433
    
    
    $
    3,153,154Less:Rental equipment
operating expenses
    
    
    92,779
    
    
    
    162,314
    
    
    
    289,200
    
    
    
    620,790Base management fees
    
    
    55,781
    
    
    
    78,825
    
    
    
    176,630
    
    
    
    216,398Reimbursed
administrative
expensesSalaries
    
    
    30,840
    
    
    
    40,207
    
    
    
    106,531
    
    
    
    128,184Other payroll
related expenses
    
    
    2,783
    
    
    
    7,625
    
    
    
    14,519
    
    
    
    16,522General and
administrative
expenses
    
    
    7,682
    
    
    
    13,587
    
    
    
    26,567
    
    
    
    41,035189,865
    
    
    
    302,558
    
    
    
    613,447
    
    
    
    1,022,929Net lease revenue
    
    $
    605,363
    
    
    $
    737,093
    
    
    $
    1,941,986
    
    
    $
    2,130,225
 (4)
    
    Operating SegmentAn operating segment is a component of an enterprise that engages in business activities from
which it may earn revenues and incur expenses, whose operating results are regularly reviewed
by the enterprises chief operating decision maker to make decisions about resources to be
allocated to the segment and assess its performance, and about which separate financial
information is available. CCC and the Leasing Company operate the Partnerships container
fleet as a homogenous unit and have determined that as such it has a single reportable
operating segment.The Partnership derives its revenues from dry cargo and refrigerated containers used by its
customers in global trade routes. As of September 30, 2005, the Partnership operated 5,289
twenty-foot, 2,025 forty-foot and 160 forty-foot high-cube marine dry cargo containers, as well
as 311 twenty-foot and 29 forty-foot marine refrigerated cargo containers. A summary of gross
lease revenue, by product, for the three and nine-month periods ended September 30, 2005 and
2004 follows:
 Three Months Ended
    
    
    Nine Months EndedSeptember 30,
    
    
    September 30,
    
    
    September 30,
    
    
    September 30,2005
    
    
    2004
    
    
    2005
    
    
    2004Dry cargo containers
    
    $
    603,003
    
    
    $
    730,964
    
    
    $
    1,907,016
    
    
    $
    2,173,832Refrigerated containers
    
    
    192,225
    
    
    
    308,687
    
    
    
    648,417
    
    
    
    979,322Total
    
    $
    795,228
    
    
    $
    1,039,651
    
    
    $
    2,555,433
    
    
    $
    3,153,154
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Managements Discussion and Analysis of Financial Condition and Results of
Operations
  Market Overview
      11




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Results of Operations
   
    
    Activity-related expenses including agent and depot costs such as repairs, maintenance
and handling.
    
    Inventory-related expenses for off-hire containers, comprising storage and
repositioning costs. These costs are sensitive to the quantity of off-hire containers as
well as the frequency at which containers are re-delivered.
    
    Legal and other expenses including legal costs related to the recovery of containers
and doubtful accounts, insurance and provisions for doubtful accounts.
 12




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Dry Cargo
    
    RefrigeratedContainers
    
    Containers40-Foot20-Foot
    
    40-Foot
    
    High-Cube
    
    20-Foot
    
    40-FootContainers on lease:Master lease
    
    
    3,219
    
    
    
    1,075
    
    
    
    107
    
    
    
    207
    
    
    
    11Term leaseShort term1
    
    
    675
    
    
    
    249
    
    
    
    32
    
    
    
    33
    
    
    
    13Long term2
    
    
    1,066
    
    
    
    504
    
    
    
    13
    
    
    
    
    
    
    
    Subtotal
    
    
    4,960
    
    
    
    1,828
    
    
    
    152
    
    
    
    240
    
    
    
    24Containers off lease
    
    
    329
    
    
    
    197
    
    
    
    8
    
    
    
    71
    
    
    
    5Total container fleet
    
    
    5,289
    
    
    
    2,025
    
    
    
    160
    
    
    
    311
    
    
    
    29
 Dry Cargo
    
    RefrigeratedContainers
    
    Containers40-Foot20-Foot
    
    40-Foot
    
    High-Cube
    
    20-Foot
    
    40-FootUnits
    
    %
    
    Units
    
    %
    
    Units
    
    %
    
    Units
    
    %
    
    Units
    
    %Total purchases
    
    
    8,778
    
    
    
    100
    %
    
    
    3,612
    
    
    
    100
    %
    
    
    216
    
    
    
    100
    %
    
    
    511
    
    
    
    100
    %
    
    
    350
    
    
    
    100
    %Less disposals
    
    
    3,489
    
    
    
    40
    %
    
    
    1,587
    
    
    
    44
    %
    
    
    56
    
    
    
    26
    %
    
    
    200
    
    
    
    39
    %
    
    
    321
    
    
    
    92
    %Remaining fleet at September 30, 2005
    
    
    5,289
    
    
    
    60
    %
    
    
    2,025
    
    
    
    56
    %
    
    
    160
    
    
    
    74
    %
    
    
    311
    
    
    
    61
    %
    
    
    29
    
    
    
    8
    %
 
 1.
    
    Short term leases represent term leases that are either scheduled for
renegotiation or that may expire on or before September 30, 2006.2.
    
    Long term leases represent term leases, the majority of which will expire
between October 2006 and December 2010. Three Months Ended September 30, 2005 Compared to the Three Months Ended September 30, 2004
 Net lease revenue
 Three Months EndedSeptember 30,
    
    September 30,2005
    
    2004Fleet size (measured in twenty-foot equivalent units (TEU))Dry cargo containers
    
    
    9,941
    
    
    
    11,980Refrigerated containers
    
    
    423
    
    
    
    704Average utilization ratesDry cargo containers
    
    
    94
    %
    
    
    93
    %Refrigerated containers
    
    
    82
    %
    
    
    84
    %
  13




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Depreciation expense
 Other general and administrative expenses
 Net gain on disposal of equipment
 Nine Months Ended September 30, 2005 Compared to the Nine Months Ended September 30, 2004
 Net lease revenue
 Nine Months EndedSeptember 30,
    
    September 30,2005
    
    2004Fleet size (measured in twenty-foot equivalent units (TEU))Dry cargo containers
    
    
    10,462
    
    
    
    12,336Refrigerated containers
    
    
    463
    
    
    
    757Average utilization ratesDry cargo containers
    
    
    94
    %
    
    
    90
    %Refrigerated containers
    
    
    85
    %
    
    
    84
    %
  Depreciation expense
 Other general and administrative expenses
 14




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Net loss on disposal of equipment
 Liquidity and Capital Resources
     Cash from Operating Activities
 Cash from Investing Activities
 15




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Cash from Financing Activities
 Critical Accounting Policies
  
    
    Container equipment  depreciable lives
    
    Container equipment  valuation
    
    Allowance for doubtful accounts
  Inflation
  
 Quantitative and Qualitative Disclosures About Market Risk
 Exchange rate risk:
 
 Controls and Procedures
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PART II  OTHER INFORMATION
 
 Legal Proceedings
  
 Unregistered Sales of Equity Securities and Use of Proceeds
  
 Defaults Upon Senior Securities
  
 Submissions of Matters to a Vote of Securities Holders
  
 Other Information
  
 Exhibits
  ExhibitNo.
    
    Description
    
    Method of Filing3(a)
    
    Limited Partnership Agreement, amended
and restated as of December 2, 1992
    
    *3(b)
    
    Certificate of Limited Partnership
    
    **10
    
    Form of Leasing Agent Agreement with
Cronos Containers Limited
    
    ***31.1
    
    Rule 13a-14 Certification
    
    Filed with this document31.2
    
    Rule 13a-14 Certification
    
    Filed with this document32
    
    Section 1350 Certification
    
    Filed with this document ****
 
 *
    
    Incorporated by reference to Exhibit A to the Prospectus of the Partnership dated December
2, 1992, included as part of Registration Statement on Form S-1 (No. 33-51810)**
    
    Incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 (No.
33-51810)***
    
    Incorporated by reference to Exhibit 10.2 to the Registration Statement on Form S-1 (No.
33-51810)****
    
    This certification, required by Section 906 of the Sarbanes-Oxley Act of 2002, other than as
required by Section 906, is not to be deemed filed with the Commission or subject to the
rules and regulations promulgated by the Commission under the Securities Exchange Act of 1934,
as amended, or to the liabilities of Section 18 of said Act. 17




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##### Table of Contents



SIGNATURES
  CRONOS GLOBAL INCOME FUND XIV, L.P.By
    
    Cronos Capital Corp.The General PartnerBy
    
    /s/ Dennis J. TietzDennis J. TietzPresident and Director of Cronos Capital Corp. (CCC)Principal Executive Officer of CCCBy
    
    /s/ John KallasJohn KallasChief Financial Officer andDirector of Cronos Capital Corp. (CCC)Principal Financial and Accounting Officer of CCC
  18




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##### Table of Contents



EXHIBIT INDEX
 ExhibitNo.
    
    Description
    
    Method of Filing3(a)
    
    Limited Partnership Agreement,
amended and restated as of
December 2, 1992
    
    *3(b)
    
    Certificate of Limited Partnership
    
    **10
    
    Form of Leasing Agent Agreement with Cronos Containers Limited
    
    ***31.1
    
    Rule 13a-14 Certification
    
    Filed with this document31.2
    
    Rule 13a-14 Certification
    
    Filed with this document32
    
    Section 1350 Certification
    
    Filed with this document
****
 
 *
    
    Incorporated by reference to Exhibit A to the Prospectus of the Partnership dated December
2, 1992, included as part of Registration Statement on Form S-1 (No. 33-51810)**
    
    Incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 (No.
33-51810)***
    
    Incorporated by reference to Exhibit 10.2 to the Registration Statement on Form S-1 (No.
33-51810)****
    
    This certification, required by Section 906 of the Sarbanes-Oxley Act of 2002, other than as
required by Section 906, is not to be deemed filed with the Commission or subject to the
rules and regulations promulgated by the Commission under the Securities Exchange Act of 1934,
as amended, or to the liabilities of Section 18 of said Act.