SPE English (en) français (fr)

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SPE stands for Special Purpose Entity [1], also called special purpose vehicle (SPV).

Article 2.17 of Regulation (EU) No 549/2013 reads: A special purpose entity (SPE) or special purpose vehicle (SPV) is usually a limited company or a limited partnership, created to fulfil narrow, specific or temporary objectives and to isolate a financial risk, a specific taxation or a regulatory risk.

See aslo

  • ESA 2010
  • Eur-Lex:32013R0549, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance.

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References

  1. Eurostat, Major differences between ESA 2010 and ESA 95: More guidance is given on financial corporations in general, and special purpose entities (SPEs) in particular. The treatment of government controlled SPEs abroad has been changed to ensure that liabilities incurred by the SPEs are shown in the government accounts
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