AICPA Definition

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AICPA is the American Institute [of] Certified Public Accountants.

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EQUITY SHARE CAPITAL is capital raised by an entity through the sale of common shares.

SPECIAL PURPOSE VEHICLE (SPV) is an organization constructed with a limited purpose or life. Frequently, these Special Purpose Vehicles serve as conduits or pass through organizations or corporations. In relation to securitisation, it means the entity which would hold the legal rights over the assets transferred by the originator.

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