Profitability and Special Purpose Entity: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Add second definition.)
 
imported>Doug Williamson
(Update link.)
 
Line 1: Line 1:
1.
(SPE).  


A relative measure of profit, designed to facilitate comparisons between different businesses and between different time periods.
A legal entity established to facilitate restricted transactions or purposes for a particular sponsor or sponsors, often characterised by severely limited independence of decision making and a relatively small capital base.


Often expressed in percentage terms, for example, Return on capital employed.


An SPE used for a securitisation is known as a securitisation special purpose entity (SSPE).


2.
Profitability also means the general condition of earning profits, usually consistently, rather than being loss-making.
For example, a return to profitability following an earlier period of losses.


== See also ==
* [[Conduit]]
* [[Entity]]
* [[Securitisation]]
* [[SPAC]]
* [[Special purpose vehicle]]
* [[Sponsor]]
* [[SSPE]]


== See also ==
[[Category:Compliance_and_audit]]
* [[Drag]]
* [[Gross profit margin]]
* [[Loss]]
* [[Net profit margin]]
* [[Operating profit margin]]
* [[Profit]]
* [[Ratio analysis]]
* [[Return on capital employed]]
* [[Underlying]]

Latest revision as of 15:17, 19 August 2021

(SPE).

A legal entity established to facilitate restricted transactions or purposes for a particular sponsor or sponsors, often characterised by severely limited independence of decision making and a relatively small capital base.


An SPE used for a securitisation is known as a securitisation special purpose entity (SSPE).


See also

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Profitability&oldid=44698’