Greece in turn would pass on about 20% of the original bonds' value (or 30% of the amount being rolled over) to a special-purpose vehicle (SPV) that would buy AAA-rated bonds maturing in 30 years.

希腊方面则把原始债券价值的大约20%(或者是展期债券总价值的30%)转移给一个特殊目的公司(SPV)，这个公司将购买AAA级的30年到期债券。

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Now Goldman intends to set up a special purpose vehicle (SPV) so its high-net-worth clients can skirt IPO laws and get their money in before Facebook goes public.

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They can be a third-party company or special-purpose vehicle (SPV).

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Securitization involves pooling assets or rights to cash flows, bundling together those assets with similar characteristics, and creating a financial instrument that can be traded (often through a special purpose vehicle, or SPV).

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