- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Commission Implementing Regulation (EU) 2015/462 of 19 March 2015 laying down implementing technical standards with regard to the procedures for supervisory approval to establish special purpose vehicles, for the cooperation and exchange of information between supervisory authorities regarding special purpose vehicles as well as to set out formats and templates for information to be reported by special purpose vehicles in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
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Commission Implementing Regulation (EU) 2015/462, SPV.02.02 — Off-Balance sheet is up to date with all changes known to be in force on or before 22 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2015 No. 462 may be subject to amendment by EU Exit Instruments made by the Prudential Regulation Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 2. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
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Accounting value | ||
---|---|---|
Off-balance sheet items | C0010 | |
Guarantees received by the special purpose vehicle directly | R0010 | |
Collateral held | R0020 | |
Total of other off-balance sheet item | R0030 | |
Off-balance sheet obligations | ||
Collateral pledged | R0040 | |
Total of other off-balance sheet obligation | R0050 |
Description of items | Accounting value | |
---|---|---|
C0020 | C0010 | |
Off-balance sheet item 1 | R0060 | |
… |
Description of items | Accounting value | |
---|---|---|
C0020 | C0010 | |
Off-balance sheet obligation 1 | R0070 | |
… |
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