SPE


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Special Purpose Vehicle

A subsidiary of a company that attempts to isolate risk from the parent company by maintaining its assets and liabilities on a completely separate balance sheet. It can be used as a counterparty in swap transactions, or the parent company can finance a project through an SPV that would put the parent company in danger of bankruptcy if the project does not perform well. During the Enron scandal, SPVs developed notoriety because Enron hid much of its debt in SPVs.

SPE

SPE

Either a Single-Purpose Entity or a Special-Purpose Entity.These two are not the same thing.

References in periodicals archive ?
The SPE has more than 143,000 members in 147 countries participating in 199 sections and 337 university
This new scholarship program is one of the many ways SPE is working to address the plastics industry's workforce shortage we all hear so much about.
This award is a reflection of our members professionalism, long-standing contributions and dedication to our competent core values and the SPE.
The increasing number of applications in pharmaceutical and environmental laboratories for SPE are among the factors that have made them the fastest growing markets for SPE.
The independent third-party owner possesses the substantive risks and rewards of SPE ownership, generally meaning that the investment and related returns are "at risk" and not guaranteed by another party.
In one study, CT demonstrated pulmonary nodules in 83% of patients with known SPE (4).
In issue 90-15, the EITF said, "Here's how we deal with it if you have an SPE associated with a lease arrangement.
Second, the documentation between the SPE and the Exchanger must create binding, arm's-length obligations, and should fully describe and deal with all of the possible circumstances that could arise during the course of the relationship.
Leasing transactions with SPEs can, in substance, give the lessee indirect control of the SPE lessor.
SPE introduced the new, more modern logo launched with a new booth design at the K Show in October 2013.
Further information on SPE Polyolefins Conference 2007 is available from Suzanne Biggs (713) 664-2849 or suzannebiggs@yahoo.
Developed by Anachem's chemists, with over 15 years SPE and HPLC expertise, the new Free-To-Use SPE Method Development Tool will get you up and running in no time at all.