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Nvidia reportedly plans a $500 billion off-balance sheet vehicle

8/10/2026

A half-trillion-dollar corporate structure designed to sit outside a company's main financial filings is reportedly being prepared for disclosure.

That arrangement relies on a special purpose vehicle, a separate legal entity set up so its assets and liabilities do not appear directly on the parent company's balance sheet.

Nvidia (NVDA) is the company reportedly planning to announce a transaction of that kind, at a reported size of $500 billion.

What a special purpose vehicle does A special purpose vehicle, or SPV, is a legally distinct company created for a defined purpose. It can own property and borrow money in its own name.

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