компания специального назначения(special purpose entity, (synonym) special purpose vehicle – компания, специально созданная для проведения одной трансакции (либо серии трансакций), обычно в целях оптимизации налогообложения Andrew2)
single point of entry(One of the resolution strategies used in EU MAMOHT); special purpose entity(Special Purpose Entity (SPE)
Also known as bankruptcy-remote entity, single purpose entity, special purpose vehicle and SPV. An entity formed to develop, own and operate a special project while isolating financial risk and minimizing bankruptcy risk (making it "bankruptcy-remote"). It is typically prohibited from incurring debt or other obligations, and limited in its purpose and the activities in which it may engage. The entity's sole asset is the property or assets securing the loan and its sole purpose is to own and manage the property or assets. The entity's organizational documents typically include restrictions and mechanisms designed to reduce the risk that the entity itself will voluntarily file for bankruptcy, be involuntarily forced into bankruptcy as a result of substantive consolidation with an affiliate's bankruptcy, or otherwise be adversely affected by a bankruptcy of its parent or affiliates. westlaw.comAlexander Matytsin); single purpose entity(A special purpose entity or single purpose entity (SPE) — also known as a special purpose vehicle (SPV) — is a legal entity used to acquire and finance a specific investment while limiting risk for all parties involved. The main benefit of an SPE is that it is bankruptcy remote, which means that if the firm that owns the entity declares bankruptcy, there is only a limited risk that the SPE will become ensnared in the bankruptcy proceedings. commercialrealestate.loans'More)
