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) (revoked)
EU Regulation 2015/462 · Adopted 19 March 2015 · Extends to United Kingdom
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) (revoked)
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Annotations to the whole text
Textual amendments
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Regulation revoked (31.12.2024) by Financial Services and Markets Act 2023 (c. 29), s. 86(3), Sch. 1 Pt. 3 (with s. 1(4)); S.I. 2024/620, Sch. (with savings in relation to a Gibraltar group or a Gibraltar undertaking in S.I. 2024/1083, reg. 3)
Contents
- 1Subject matter Repealed
- 2Definition Repealed
- 3Supervisory approval to establish special purpose vehicles Repealed
- 4Decision of the supervisory authority Repealed
- 5Demonstration and documentation requirements Repealed
- 6Withdrawal of authorisation Repealed
- 7Multi-arrangement special purpose vehicle Repealed
- 8Ongoing cooperation between supervisory authorities Repealed
- 9Prior consultation before granting an authorisation Repealed
- 10Communication of changes Repealed
- 11Communication of withdrawal of authorisation Repealed
- 12Communication of the annual report Repealed
- 13Quantitative content of the annual report Repealed
- 14Qualitative content of the annual report Repealed
- 15Description of the risks assumed by the special purpose vehicle Repealed
- 16Information on debt instruments issued or other financing mechanism entered into Repealed
- 17Means for reporting Repealed
- 18Currency and units Repealed
- 19Entry into force Repealed
- Signature
- Annex IAnnex I Repealed
- Annex II: Special Purpose Vehicles reporting templates Repealed
- SPV.01.01 — Content of the submission Repealed
- SPV.01.02 — Basic information Repealed
- SPV.02.01 — Balance sheet Repealed
- SPV.02.02 — Off-Balance sheet Repealed
- SPV.03.01 — Risks assumed Repealed
- SPV.03.02 — Debt or other financing mechanism Repealed
- Annex IIIAnnex III Repealed
- SPV.01.01 — Content of the submission Repealed
- SPV.01.02 — Basic information Repealed
- SPV.02.01 — Balance sheet Repealed
- SPV.02.02 — Off-Balance sheet Repealed
- SPV.03.01 — Risks assumed Repealed
- SPV.03.02 — Debt or other financing mechanism Repealed
1Subject matterF1
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2DefinitionF1
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3Supervisory approval to establish special purpose vehiclesF1
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4Decision of the supervisory authorityF1
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5Demonstration and documentation requirementsF1
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6Withdrawal of authorisationF1
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7Multi-arrangement special purpose vehicleF1
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8Ongoing cooperation between supervisory authoritiesF1
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9Prior consultation before granting an authorisationF1
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10Communication of changesF1
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11Communication of withdrawal of authorisationF1
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12Communication of the annual reportF1
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13Quantitative content of the annual reportF1
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14Qualitative content of the annual reportF1
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15Description of the risks assumed by the special purpose vehicleF1
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16Information on debt instruments issued or other financing mechanism entered intoF1
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17Means for reportingF1
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18Currency and unitsF1
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19Entry into forceF1
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Signature
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Annex IF1
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SPV.01.01 — Content of the submissionF1
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SPV.01.02 — Basic informationF1
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SPV.02.01 — Balance sheetF1
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SPV.02.02 — Off-Balance sheetF1
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SPV.03.01 — Risks assumedF1
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SPV.03.02 — Debt or other financing mechanismF1
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Annex IIIF1
This Annex contains additional instructions in relation to the templates included in Annex II to this Regulation. The first column of the tables identifies the items to be reported by identifying the cells as presented in the template in Annex II.
Where the special purpose vehicle is requested to complement the quantitative reporting with a particular justification, the explanation is not to be submitted within the reporting template, but shall be included within the narrative part of the submission of information by the special purpose vehicle to the supervisory authority.
SPV.01.01 — Content of the submissionF1
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SPV.01.02 — Basic informationF1
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SPV.02.01 — Balance sheetF1
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SPV.02.02 — Off-Balance sheetF1
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SPV.03.01 — Risks assumedF1
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SPV.03.02 — Debt or other financing mechanismF1
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