structureofproject展望vehicle.pptVIP

Chapter 2: Structure of project vehicle Alexandra Special purpose vehicle（SPV）-Project Vehicle Different structure Undivided joint interest Contractual joint venture（契约型结构） Corporate joint venture（公司型结构） corporation Partnership（合伙制结构） Limited liability company（有限责任公司） Tenant:〈律〉占用者, 占有者 Ownership interest:所有者权益 co-tenancy:共同租赁（人） first mortgage bond:优先抵押债券 Debenture:公司债券 negative pledge covenant:消极担保条款 Senior debt:高级债务 junior debt:次级债务 investment tax credit：投资赋税优惠 Depreciation deduction:折旧提成 interest deduction:利息减免 Indenture：合同；契约 equity accounting：权益会计 Preferred stoc