How did Enron create off the book transactions and partnerships designed to remove debt from the company's balance sheet? How do these SPE partnerships work? How are they valuated and how did their ...

Special purpose entities are becoming increasingly popular in the construction industry. Project owners and developers have used SPEs for decades, often creating one entity for each new project. With ...

Discover how Variable Interest Entities (VIEs) work as unique business structures, granting controlling interests via contracts instead of voting rights, and their impact on business operations.

Capital markets regulator Sebi on Tuesday mandated detailed and periodic disclosures by trustees of special purpose distinct ...