SPECIAL PURPOSE ENTITIES AS A FORM OF OFFBALANCE SHEET FINANCING
SPECIAL PURPOSE ENTITIES AS A FORM OF OFFBALANCE SHEET FINANCING
Author(s): Veronika Bučková
Subject(s): Business Economy / Management, Financial Markets
Published by: Masarykova univerzita nakladatelství
Keywords: Off-balance sheet financing; special purpose entity; risk transfer; securitization; consolidation of SPE;
Summary/Abstract: The paper is focused on special purpose entities as a form of off-balance sheet financing. It examines special purpose entities as a form of off-balance sheet financing, their characteristics and reasons for their creation. Furthermore, it is engaged in the possibilities of consolidation of SPE.
Book: New Economic Challenges: 2nd International PhD Students Conference. 20. 1. – 21. 1. 2010
- Page Range: 8-15
- Page Count: 8
- Publication Year: 2010
- Language: English
- Content File-PDF