SPE

(redirected from Special-Purpose Entity)
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SPE

abbreviation for sucrose polyester.
References in periodicals archive ?
If A forms a corporation as a special-purpose entity and completes the exchange, the transaction would most likely result in a taxable gain of $7,000,000, because a different taxpayer (the corporation) would have completed the exchange.
This issue, Impact of Nonsubstantive Lessors, Residual Value Guarantees, and Other Provisions in Leasing Transactions, considers whether a lessee should consolidate a special-purpose entity (SPE) lessor in a transaction structured to be an operating lease.
Although the securities are perpetual pass-through securities, they are expected to have characteristics similar to 30-year fixed-rate cumulative preferred securities that are noncallable for 10 years based on the nature of the assets held by the special-purpose entity, except in certain extraordinary circumstances.
Yorktown Capital is a Delaware limited liability company organized as a bankruptcy-remote, special-purpose entity, and is administered by the Bank of America.
THPA Finance, a special-purpose entity, depends on cash flow from the Tees and Hartlepool Port and associated businesses to serve its debt.
The affirmations follow the restructuring of the CP programs to treat each conduit as a qualified special-purpose entity for accounting purposes.