SPV
1) A legal entity created for a limited purpose, usually for the acquisition and/or financing of a project.
special purpose vehicle abbr. SPV: A legal entity created for a limited purpose. SPVs are used for a number of purposes including the acquisition and/or financing of a project, or the set up of a securitisation or a structured investment vehicle. They are usually used because they are free from any pre-existing obligations and debts and are separate to the parties that set them up for accountancy, tax and insolvency purposes.
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2) A PPP project company is an SPV.
+ special(-)purpose vehicle (SPV)
USA
Glossary

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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