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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.
Orphan structure or Orphan SPV or orphaning are terms used in structured finance closely associated with creating SPVs ("Special Purpose Vehicles") for securitisation transactions where the notional equity of the SPV is deliberately handed over to an unconnected 3rd party who themselves have no control over the SPV; thus the SPV becomes an "orphan" whose equity is controlled by no one.
An Irish Section 110 special purpose vehicle (SPV) or section 110 company is an Irish tax resident company, which qualifies under Section 110 of the Irish Taxes Consolidation Act 1997 (TCA) for a special tax regime that enables the SPV to attain "tax neutrality": i.e. the SPV pays no Irish taxes, VAT, or duties.
SPV can refer to the following: Sardar Patel Vidyalaya, a school in Delhi, India; Service for Poland's Victory, a Polish WWII resistance organization; Budd SPV-2000 rail car; Orange SPV, 2002 smartphone; Irish Section 110 Special Purpose Vehicle (SPV), type of company; Special purpose vehicle or special-purpose entity
"The financial institutions that originate the loans sell a pool of cashflow-producing assets to a specially created "third party that is called a special-purpose vehicle (SPV)". The SPV (securitization, credit derivatives, commodity derivative, commercial paper based temporary capital and funding sought for the running, merger activities of ...
PARS 4×4 Wheeled armoured vehicle : The PARS 4×4 is designed to undertake special operational roles such as advanced surveillance, anti-tank and command and control. [ 13 ] PARS III 6×6 Wheeled armoured combat vehicle : The PARS III 6×6 has been developed with a special emphasis on mobility, protection, payload, and growth potential.
Sonderkraftfahrzeug (abbreviated Sd.Kfz., [1] German for "special purpose vehicle") was the ordnance inventory designation used by Nazi Germany before and during World War II for military vehicles; for example Sd.Kfz. 101 for the Panzer I, and Sd.Kfz. 251 for the armored personnel carrier made by Hanomag.
The Special Purpose Vehicle (SPV) Division was formed in 1975 after Shelvoke & Drewry ceased to produce fork lift trucks. A wide range of specialised vehicles was developed including fire appliances and airport service vehicles. SD fire appliances for the most part used a version of the P-Series Ogle cab, although some used custom Carmichael cabs.