A special-purpose entity (SPE), also called a special-purpose vehicle (SPV) or a financial vehicle corporation (FVC), is a legal entity (usually a limited...
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Special districts (also known as special service districts, special district governments, or limited purpose entities) are independent, special-purpose...
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Enron scandal (section Special purpose entities)
accounting loopholes, the misuse of mark-to-market accounting, special purpose entities, and poor financial reporting – were able to hide billions of dollars...
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A special-purpose acquisition company (SPAC; /spæk/), also known as a blank check company or a blind-pool stock offering, is a shell corporation listed...
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Advanced Institute for Research on Religion and Culture (section Creation of special purpose entity)
postgraduate courses were finally initiated with the creation of the Special-purpose entity consisting of Andhra Christian Theological College, the Henry Martyn...
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HTML 5 entity set is also used in MathML 3 and, for that purpose, its DTD entities subset is assigned the identifier set PUBLIC "-//W3C//ENTITIES HTML MathML...
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recourse to only the special purpose entity and all its assets for the repayment of the debt. Other lenders: The special purpose entity might have other lenders...
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as "super senior"); Junior AAA; AA; A; BBB; Residual. Separate special purpose entities—rather than the parent investment bank—issue the CDOs and pay interest...
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financial accounting purposes (under pre-2003 U.S. financial accounting rules), the asset is owned by a special-purpose entity and leased to the operating...
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Credit-linked notes with the help of Merrill Lynch through a Cayman Islands special-purpose entity and over-accounted for their value on the balance sheet. It also...
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composers and performers Trent Reznor and Atticus Ross through their special-purpose entity Future Remains. Scheduled to be held in November 2025 at the Los...
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materials giant Holcim Group for $10.5 billion, through an overseas special-purpose entity. In August 2022, AMG Media Networks Limited (AMNL), a unit of Adani...
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smartphone Irish Section 110 Special Purpose Vehicle (SPV), type of company Special purpose vehicle or special-purpose entity Spectrum Pursuit Vehicle, a...
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Shell corporation (redirect from Artificial legal entity)
multiple corporate entities to lower tax liability in a certain country; e.g. Double Irish arrangement. A special purpose entity, used often in the context...
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crores (US$2.5 billion) to Talace Private Limited, a Tata Sons' special-purpose entity. The airlines were later handed over to the Tata Group. In early...
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unsubordinated debt security issued by an underwriting bank or by a special-purpose entity. Similar to other debt securities, ETNs may have a maturity date...
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company has difficulties complying with the loan terms. Generally, a special purpose entity is created for each project, thereby shielding other assets owned...
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investors. In consultation with an investment bank, it would create a special purpose entity that would issue the cat bond. Investors would buy the bond, which...
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Ventures), a Turkish airport operator Treno Alta Velocità, the a special-purpose entity working name for the Italian high-speed rail network TAV RJ-SP,...
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Luminus (company) Special Police Establishment, later Central Bureau of Investigation, India Special purpose entity, for a specific purpose Society for Photographic...
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(ABC); Douglas Wilson will wind down Zulily's business through a special purpose entity called Zulily ABC, LLC. In early December, Zulily filed a notice...
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the transaction. Arrangement fees contribute the least return, and their purposes are primarily to cover administrative costs or as an incentive to complete...
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Hyderabad International Airport Limited (GHIAL), was created as a special purpose entity, into which the State, AAI and GMR–MAHB placed their stakes. In...
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Another subsidiary, "Soccer S.A.S. di Brand Management S.r.l.", was a special-purpose entity (SPV) that Roma sold their brand to the subsidiary in 2007. In February...
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Singapore—host more than 85 percent of the world’s investment in special purpose entities, which are often set up for tax reasons. — "Piercing the Veil"...
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for takeovers, representing the first major blind pool raised for this purpose. Two years later, in 1986, Wickes Companies, a holding company run by Sanford...
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due to their role in the Enron scandal, where the company used special-purpose entities to hide mounting losses from investors. VIEs have also been employed...
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provided to the acquisition vehicle, either another company or a special purpose entity (SPE), and not to the target itself. PIKs in leveraged buyouts typically...
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built by GMR Visakhapatnam International Airport Limited (GVIAL), a Special Purpose Entity (SPE) owned by the GMR Group that was set up in June 2020. The project...
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Singapore—host more than 85 per cent of the world's investment in special purpose entities, which are often set up for tax reasons. — "Piercing the Veil"...
52 KB (1,599 words) - 08:45, 8 July 2025