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QSPE

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AcronymDefinition
QSPEQualifying Special Purpose Entity


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Among other things, the guidance would prohibit an entity from being a QSPE if a company that transfers assets to the entity enters into a commitment to provide additional cash or other assets to fulfill the QSPE's obligations to beneficial interest holders, or if it holds equity instruments such as shares of partnership interests.
The Company and its QSPE also temporarily experienced higher levels of bankruptcy filings in the quarter in response primarily to a recent bankruptcy law change.
Elan has guaranteed loan notes issued by EPIL II (a QSPE, which is not consolidated under U.
 
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