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  2. 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.

  3. 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 ...

  4. 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.

  5. Legal Entity Identifier - Wikipedia

    en.wikipedia.org/wiki/Legal_Entity_Identifier

    The identifier is used in regulatory reporting to financial regulators and all financial companies and funds are required to have an LEI. The identifier is formatted as a 20-character, alpha-numeric code based on the ISO 17442 "Financial services — Legal entity identifier (LEI)" standard developed by the International Organization for ...

  6. 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.

  7. SEC filing - Wikipedia

    en.wikipedia.org/wiki/SEC_filing

    Notice under Rule 12b25 of inability to timely file all or part of a form 11-K NT 15D2 NT 20-F Notice under Rule 12b25 of inability to timely file all or part of an annual report of form 20-F NT 20-F/A NT-NCSR Notice under Exchange Act Rule 12b-25 of inability to timely file Form N-CSR (annual or semi-annual report) NT-NCSR/A

  8. Read: Georgia special grand jury report on Trump’s election ...

    www.aol.com/read-georgia-special-grand-jury...

    A Georgia state judge released the full final report Friday morning of the special grand jury that investigated Donald Trump and his allies’ attempts to overturn the 2020 election in Georgia.

  9. Enron scandal - Wikipedia

    en.wikipedia.org/wiki/Enron_scandal

    The company elected to disclose minimal details on its use of "special purpose entities". [6]: 11 These shell companies were created by a sponsor, but funded by independent equity investors and debt financing. For financial reporting purposes, a series of rules dictate whether a special purpose entity is a separate entity from the sponsor.