Commission Implementing Regulation (EU) 2015/462Show full title

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)

  1. Introductory Text

  2. Article 1.Subject matter

  3. Article 2.Definition

  4. Article 3.Supervisory approval to establish special purpose vehicles

  5. Article 4.Decision of the supervisory authority

  6. Article 5.Demonstration and documentation requirements

  7. Article 6.Withdrawal of authorisation

  8. Article 7.Multi-arrangement special purpose vehicle

  9. Article 8.Ongoing cooperation between supervisory authorities

  10. Article 9.Prior consultation before granting an authorisation

  11. Article 10.Communication of changes

  12. Article 11.Communication of withdrawal of authorisation

  13. Article 12.Communication of the annual report

  14. Article 13.Quantitative content of the annual report

  15. Article 14.Qualitative content of the annual report

  16. Article 15.Description of the risks assumed by the special purpose vehicle

  17. Article 16.Information on debt instruments issued or other financing mechanism entered into

  18. Article 17.Means for reporting

  19. Article 18.Currency and units

  20. Article 19.Entry into force

  21. Signature

    1. ANNEX I

      1. The supporting documentation referred to in Article 5 of this...

      2. a clear and profound presentation and analysis in an organisational...

    2. ANNEX II

      Special Purpose Vehicles reporting templates

      1. SPV.01.01 — Content of the submission

      2. SPV.01.02 — Basic information

      3. SPV.02.01 — Balance sheet

      4. SPV.02.02 — Off-Balance sheet

      5. SPV.03.01 — Risks assumed

      6. SPV.03.02 — Debt or other financing mechanism

    3. ANNEX III

      1. This Annex contains additional instructions in relation to the templates...

      2. Where the special purpose vehicle is requested to complement the...

      3. SPV.01.01 — Content of the submission

      4. SPV.01.02 — Basic information

      5. SPV.02.01 — Balance sheet

      6. SPV.02.02 — Off-Balance sheet

      7. SPV.03.01 — Risks assumed

      8. SPV.03.02 — Debt or other financing mechanism