Bifunctional triacylglycerol lipase and 1-acyl DHAP reductase; NADPH-dependent 1-acyl dihydroxyacetone phosphate reductase involved in phosphatidic acid biosynthesis; lipid droplet triacylglycerol lipase involved in mobilization of non-polar lipids; found in lipid particles, endoplasmic reticulum and mitochondrial outer membrane; forms NADPH-regulated channel in mitochondrial outer membrane; required for spore germination; role in cell wall biosynthesis; capable of metabolizing steroid hormones