SPE

(redirected from Special-Purpose Entity)
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SPE

abbreviation for sucrose polyester.
References in periodicals archive ?
For example, where the borrower is a limited partnership, the limited partnership should be a special-purpose entity and the corporate general partner of the limited partnership should be a special-purpose entity.
The bank advises A that it will make the loan only to a special-purpose entity (e.
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.