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.
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SPE

Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

SPE

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

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
Right from 1983, you have been associated with SPE, what contributions have you made to the organisation?
Sheikh Faisal welcomed ExxonMobil, Total, RasGas and Dolphin Energy representatives who just joined SPE Qatar board.
Other features help to automate the tedious steps of manually feeding cartridges and performing SPE. For example, the automatic rinsing allows the machine to run unattended.
The SPE statute was proposed on 25 June 2008 by the Commission (COM/2008/396).
The Zephyr SPE Workstation, US$65K for a complete solution, is currently available for purchase.
The increased usage and sensitivity of analytical techniques, particularly GC/MS and LC/MS, have put greater demands on sample preparation techniques such as SPE. "In recent years, the LOD (limits of detection) and LOQ (limits of quantitation) for drug compounds have steadily decreased; that is, scientists are asked to analyze and quantitate lower and lower concentrations of analytes," explained Mr.
He has been a member of the SPE for over 25 years, and in 1988-9 served as chairman of SPE's Automotive Division.
Once an entity is determined to be an SPE, a determination must be made whether it should be consolidated with its "creator," also known as the transferor (of the assets) or the sponsor (in a financing arrangement).
Autonomy's Portal-in-a-Box allows more than 50,000 SPE members to access thousands of pages of technical papers in SPE's content repositories.
The French electricity giant EDF (Electricite de France) took on September 28 a 10% stake in the tiny Belgian company SPE (Societe Publique d'Electricite).
If you're a CFO and have an SPE that you're not consolidating, you're at risk.