SPV (SPE): related pages

A packaged combination of securities that mimics the properties of another security.

Securities whose value falls if certain events take place. An alternative to insurance and a way of securitising insurance.

A special purpose vehicle that funds purchases of long term fixed interest assets with short term borrowing.

Debt securities secured against specific cash flows.

The limitation of liability for a corporation's debt to the corporation itself, shielding its owners (e.g. shareholders).

Debt financing that is not shown on the face of the balance sheet.