特殊目的实体 meaning in English
ecial purpose entity（ e）
special purpose entity（spe）
Examples
- Special purpose entity spe
特殊目的实体 - In this process , if the transfer is accounted for as a sale and the spe is unconsolidated by the sponsor , the sponsor can get the off - balance sheet treatment
在这个过程中，发起人要达到表外融资的目的，首先要使资产转让符合销售确认的条件，在报表中终止确认这项资产；其次要确保特殊目的实体不被纳入合并报表的范围。 - Asset securitization is a course that medi - organization create and deal with funds . in another words , it is the course that financial machineries gather their financial assets selling to the special vehicle whose only purpose is securitization . and the special - purpose vehicle sell these assets to investors in assrts market and currency market through warranty and credit enhancement
资产证券化是指由各种金融中介机构创造和安排融通资金的过程，即金融机构将其资产汇集成组，出售给以证券化为唯一目的的特殊目的实体，经过担保与信用加强，以证券形式在资本和货币市场上出售给投资者的过程。 - The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated , and at the same tune , gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part , on the basis of discussing the relations between amalgamation theories , " control right " theory and amalgamation range , proposes that under the lead of the theory " servicing the controllers " , regarding " control right " as the key standard , define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions " , offer the suggestions of improving from two aspects , namely " entering mechanism " and " withdrawing mechanism " ; at the same time , propose whether to amalgamate " special purpose entity " , " , " proton company " , " small - scale subsidiary " , " contract running , leasing managing , trusting and managing enterprises " or not . the author will make every effort for the new amalgamation criterion
第一部分，介绍我国及其他各国合并会计准则对合并范围的规定及从中得到的启示；第二部分，分析我国《合并会计报表暂行规定》中对合并范围规定存在的问题以及由此导致的实务操作中的问题；第三部分，在讨论合并理念和“控制”与合并范围的关系的基础上，提出以“控制者服务论”为目标导向，以“控制”为核心标准，合理界定合并范围；并针对我国“暂行规定”中存在的问题，提出改进的建议，即从“进入机制”和“退出机制”两方面完善对合并范围的规定；同时对“特殊目的实体” 、 “非同质子公司” 、 “小规模子公司” 、 “承包经营，租赁经营及委托经营企业”是否纳入合并范围提出建议，力求为即将出台的新合并准则尽微薄之力。 - To structure a successful securitization transaction , the sponsor should design out more complicated contracts to scatter the risks and interests on the expected cash flow of the underlying assets and transfer the asset to a spe to isolate the risk of transferred assets from other assets
一项成功的资产证券化交易，发起人需要设计出各种复杂的合约来分散被转让资产未来现金流上的风险和收益，同时将该资产转让给一个特殊目的实体，使该资产上的风险与发起人其他资产上的风险相隔离。