<prompt> Translate the following text to SwahiliFor example, the collapse of Enron showed how accounting and reporting for so-called special purpose entities SPEs is hard to understand, much less defend.  <response>: Kwa mfano, kuanguka kwa Enron ilionyesha jinsi uhasibu na kuripoti kwa ajili ya kinachoitwa vyombo maalum kusudi SPE ni vigumu kuelewa, zaidi ya kutetea. 