SPE

(redirected from sucrose polyester)
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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 ?
Finally, an emulsified sucrose polyester alkyd (60% sucrose polyester: 40% alkyd) was made into a low VOC, 21 g/L, waterborne white paint formula and evaluated for a variety of performance properties.
Characterization of fatty acids found in the sucrose polyester variants used in this experiment is shown in Table 4.
Results for the waterborne 21 g/L sucrose polyester alkyd emulsion system are shown in Table 7.
The functional materials described as sucrose polyesters were originally developed in the 1960s by Procter & Gamble scientists for large-scale commercial use as a fat substitute.
Sucrose polyesters are produced by esterifying sucrose with fatty acid methyl esters (FAME) via a two-stage continuous solventless patented process.