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  2. Segregated portfolio company - Wikipedia

    en.wikipedia.org/wiki/Segregated_portfolio_company

    An SPC is technically a single legal entity and the segregated portfolios within the SPC will not be separate legal entities which are separate from the SPC, although for bankruptcy purposes they are treated as such. The Principality of Liechtenstein regulates the Protected Cell Companies in Art. [1] 243 ff of the Personal and Company Law (PGR ...

  3. Special-purpose entity - Wikipedia

    en.wikipedia.org/wiki/Special-purpose_entity

    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.

  4. Special district (United States) - Wikipedia

    en.wikipedia.org/wiki/Special_district_(United...

    Special districts possess some form of civil office, that is, the board has received a delegation of sovereign power from the state. [21] Some boards may be appointed by only landowners. [ 22 ] [ 23 ] Private entities may appoint some or all of the members of a special district; [ 24 ] [ 25 ] [ 26 ] however, there must be evidence of civil office.

  5. Variable interest entity - Wikipedia

    en.wikipedia.org/wiki/Variable_interest_entity

    If consolidated, the reporting entity will account for the subsidiary's assets, liabilities and any non-controlling interests of that legal entity in the reporting entity's consolidated financial statements. In order to determine whether a legal entity should be consolidated, the reporting entity must first assess whether the legal entity is a VIE.

  6. Synthetic lease - Wikipedia

    en.wikipedia.org/wiki/Synthetic_lease

    A synthetic lease is a financing structure [1] by which a company structures the ownership of an asset so that – . for financial accounting purposes (under pre-2003 U.S. financial accounting rules), the asset is owned by a special-purpose entity and leased to the operating company under an operating lease.

  7. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities: Aug. 1995: Superseded by 34 and 62; 30. Risk Financing Omnibus—an amendment of GASB Statement No. 10: Feb. 1996: Amended by various GASBS; 31. Accounting and Financial Reporting for Certain Investments and for External Investment Pools: Mar. 1997

  8. Special-purpose acquisition company - Wikipedia

    en.wikipedia.org/wiki/Special-purpose...

    A special-purpose acquisition company (SPAC; / s p æ k /), also known as a "blank check company", is a shell corporation listed on a stock exchange with the purpose of acquiring (or merging with) a private company, thus making the private company public without going through the initial public offering process, which often carries significant procedural and regulatory burdens.

  9. Law of Georgia (U.S. state) - Wikipedia

    en.wikipedia.org/wiki/Law_of_Georgia_(U.S._state)

    There is no official reporting of decisions of trial courts, but West's Jury Verdicts Georgia Reports publishes significant trial court decisions, and the Georgia Trial Reporter publishes a monthly summary of all available superior and state court civil jury trials in the Atlanta metropolitan area that result in a verdict. [5]