SPV
an envelope company that separates assets and risks
In more detail
A vehicle company created for a single deal: property is sold to it so that it legally stops belonging to the seller, and it issues securities against that property for investors.
It was invented to separate specific assets from the fate of their former owner: if that owner goes bankrupt, the pool that was bought stays with the investors.
In the academy “SPV” is not a definition but an operation: you post it yourself and watch what it does to the balance sheet.