SPE

SPE stands for Special Purpose Entity, also called special purpose vehicle (SPV).

Article 2.17 of Regulation (EU) No 549/2013 reads: A special purpose entity (SPE) or special purpose vehicle (SPV) is usually a limited company or a limited partnership, created to fulfil narrow, specific or temporary objectives and to isolate a financial risk, a specific taxation or a regulatory risk.

See aslo

 * ESA 2010
 * , Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance.