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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.
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.
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.
Pagini Juridice (English: Legal Pages) was a Romanian law journal issued in Cernăuți from 1932 until 1940. It featured articles by scholars and practitioners from the legal field and adjacent disciplines about topics related to Romanian and international law with a special focus on Bukovina .
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.
Garden snails mating. A hermaphrodite (/ h ər ˈ m æ f r ə ˌ d aɪ t /) is a sexually reproducing organism that produces both male and female gametes. [1] Animal species in which individuals are either male or female are gonochoric, which is the opposite of hermaphroditic.
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.
SPV GmbH (short for Schallplatten Produktion und Vertrieb GmbH, "Vinyl Production and Distribution Company") is a German independent record label. Founded on 1 January 1984, it has slowly grown to be one of the largest independent distributors and record labels worldwide.