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Why do you keep asking this? Are you trying to sell us something?
SPV???? - Is'nt that what Captain Scarlet used to drive?

- and NO - you could'nt see the strings - sheer class!
=Special Purpose Vehicle - aka a company established to contract for services
As for how risk can be passed back, I'm going even going to attempt to explain the answer to your very technical question.
What is an Offtaker?
I think he means the organisation contracting with the SPV - for the SPV to deliver a set of services to the aforementioned 'offtaker'. The idea is that risk is transferred to the SPV under the terms of the contract, where it sticks and doesn't get passed back.
Not a term I would use.

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How can price risk be passed from the SPV to the offtaker

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