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The "special purpose vehicle" finally broke the French-German deadlock.
"The special purpose zones that make up most of the parks still allow mining exploration.
The existence of the special purpose entities was dutifully disclosed in footnotes to the accounts.
About $41.6 billion worth of thos have already been bought by the special purpose entity, Mr. Ashooh said.
The special purpose vehicle borrowed money from a consortium of banks, leaving it with the obligation to repay those loans.
Among the questions he is seeking to answer, according to his report, are: what was the role of the special purpose entities in the collapse of Enron?
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In those prototypes, the special-purpose entity borrowed only from banks or other financial institutions.
The law firm helped Enron create the special-purpose financial entities that led to the former bankers' indictment.
If the special-purpose vehicle is not considered distinct from the parent company, its financing advantages will be lost.
Aside from actual rule changes, Professor Chaney said, the Enron mess is likely to make outside auditors much more curious about the special-purpose entities they find.
Companies are also telling more about their bank credit lines, liquidity, and the special-purpose entities that were a major villain in the Enron drama.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com