entité ad hoc

OBS: Les entités ad hoc sont principalement utilisées pour titriser des actifs financiers ou autres en vue de générer des fonds, de réduire le risque de crédit et de gérer le capital.

CONT: SPEs [special purpose entities] are entities that are typically organized for a single discrete purpose, have a limited life and serve to legally isolate the financial assets held by the SPE from the selling organization.
OBS: SPEs are principally used to securitize financial and other assets in order to obtain access to funding, to mitigate credit risk and to manage capital.