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SPE

It stands for special purpose entity; an entity (legal entity) that is specially established to fulfill a certain narrow or...

Special Purpose Entity

An entity (legal entity) that is specially established to fulfill a certain narrow or temporary purpose, rather than to function...

Reference Issuer

The issuer of the debt that is "insured" by a credit derivative. In other words, it is the institution (known...

PIE Audit

An audit engagement on public interest entities (PIEs). It is a statutory audit of financial statements of PIEs conducted in...

PIE

It stands for public interest entity; an entity that is perceived to involve a significant public interest because of the...

Public Interest Entity

An entity that is perceived to involve a significant public interest because of the nature of its business, size (e.g.,...

Reference Entity

The issuer of the debt that is "insured" by a credit derivative. In other words, it is the institution (known...

Disclosing Entity

A reporting entity that are subject to enhanced disclosure requirements- that is, those requirements that go beyond ordinary disclosures required...

Disclosed Entity

An entity that is required to fully, or to a specific extent, disclose the structure of its ownership interests, i.e.,...

For-Profit Entity

An entity, weather organized in a corporate form or otherwise, that is engaged in profit-making activities including commercial, industrial, financial,...