# 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 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) ## Introductory text 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1 Subject matter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Supervisory approval to establish special purpose vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Decision of the supervisory authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Demonstration and documentation requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Withdrawal of authorisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Multi-arrangement special purpose vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Ongoing cooperation between supervisory authorities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Prior consultation before granting an authorisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Communication of changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Communication of withdrawal of authorisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Communication of the annual report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Quantitative content of the annual report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Qualitative content of the annual report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Description of the risks assumed by the special purpose vehicle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Information on debt instruments issued or other financing mechanism entered into . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Means for reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Currency and units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Entry into force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex II: Special Purpose Vehicles reporting templates ## SPV.01.01 — Content of the submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SPV.01.02 — Basic information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SPV.02.01 — Balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SPV.02.02 — Off-Balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SPV.03.01 — Risks assumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SPV.03.02 — Debt or other financing mechanism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex III 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 submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SPV.01.02 — Basic information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SPV.02.01 — Balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SPV.02.02 — Off-Balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SPV.03.01 — Risks assumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## SPV.03.02 — Debt or other financing mechanism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eur/2015/462 (the official version) Page: https://openlegislation.uk/eu-regulation-2015-462 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.