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Orphan structure or Orphan SPV or orphaning are terms used in structured finance closely associated with creating SPVs ("Special Purpose Vehicles") for securitisation transactions where the notional equity of the SPV is deliberately handed over to an unconnected 3rd party who themselves have no control over the SPV; thus the SPV becomes an "orphan" whose equity is controlled by no one.
The National Agency for Fiscal Administration (Romanian: Agenția Națională de Administrare Fiscală, ANAF) is the revenue service of the Government of Romania.. ANAF was established on October 1, 2003, under the Ministry of Public Finance and became operational in January 2004.
A special-purpose entity (SPE; or, in Europe and India, special-purpose vehicle/SPV; or, in some cases in each EU jurisdiction, FVC, financial vehicle corporation) is a legal entity (usually a limited company of some type or, sometimes, a limited partnership) created to fulfill narrow, specific or temporary objectives.
ANAF may refer to: National Agency for Fiscal Administration, a Romanian government agency; Army, Navy and Air Force Veterans in Canada This page was last edited on ...
Surface photovoltage (SPV) measurements are a widely used method to determine the minority carrier diffusion length of semiconductors. Since the transport of minority carriers determines the behavior of the p-n junctions that are ubiquitous in semiconductor devices, surface photovoltage data can be very helpful in understanding their performance.
Enoch Zundel ben Joseph (Hebrew: חנוך זונדל בן יוסף; died 1867) was a Polish Talmudist best known as author of three commentaries on Ein Yaakov, He authored the books "Etz Yosef" (Joseph's Tree), "Anaf Yosef" (Joseph's Branch), and "Yad Yosef" (Joseph's Hand).
An Irish Section 110 special purpose vehicle (SPV) or section 110 company is an Irish tax resident company, which qualifies under Section 110 of the Irish Taxes Consolidation Act 1997 (TCA) for a special tax regime that enables the SPV to attain "tax neutrality": i.e. the SPV pays no Irish taxes, VAT, or duties.
A bankruptcy remote company is a company within a corporate group whose bankruptcy has as little economic impact as possible on other entities within the group. A bankruptcy remote company is often a single-purpose entity, and frequently deployed in the context of mortgage securitizations.