Special Purpose Vehicle Regulations

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Special Purpose Vehicle Regulations
Hardik Shah, Member
What are the main rules and regulations for special purpose vehicles? Thanks...

Accounting Law for SPVs
John Deal
Under US GAAP, a number of accounting standards apply to SPVs, most notably FIN46R that sets out the consolidation treatment of these entities. There are a number of other standards that apply to different transactions with SPVs.
Under IFRS, the relevant standard is IAS 27 in connection with the interpretation of SIC12 (consolidation—special purpose entities).
The IASB published an exposure draft (ED 10) to merge both regulations.

SPV Law and Regulations per Country
Jaap de Jonge, Editor
An SPV is a legal entity. It is normally partly governed by applicable laws in the country where it is being set up / created, and partly by regulations in countries where it is active.
Can special purpose vehicle specialists for a country / jurisdiction please step forward and contribute a short summary of the regulations for their country? Any reply like that would be really helpful..

SPV (SPAC) Law and Regulations in Italy
Massimiliano Nicotra, Member
In Italy the SPV (that are called "SPAC") regulation is the act N. 17302 (5/24/2010) of the CONSOB (=Italian's SEC).
The SPAC are quoted in a special market, called "Investment Vehicles" or "MIV" that is managed by S. P. A. Borsa Italiana.

International SPV Law
Do also general / international laws / treaties / regulations exist that are not subject to local jurisdiction governing SPV's? What would they be?

International SPV Law
V. L. KHUZWAYO, Member
It looks like countries subscribe to the concept of special purpose vehicle (SPV). This makes it possible for a general / international law / treaty / regulation to exist harmoniously above local jurisdiction governing SPVs. I think it should be noted that SPVs are for special purposes. They are on the peripheral of the core business in an organization (I stand to be corrected).


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