REALIZABLE VALUE Definition

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REALIZABLE VALUE is the expected proceeds from converting assets into cash.

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BOOK OF ACCOUNTS see LEDGER.

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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