
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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Subject matter
Article 1 
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Definition
Article 2 
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Supervisory approval to establish special purpose vehicles
Article 3 
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Decision of the supervisory authority
Article 4 
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Demonstration and documentation requirements
Article 5 
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Withdrawal of authorisation
Article 6 
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Multi-arrangement special purpose vehicle
Article 7 
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Ongoing cooperation between supervisory authorities
Article 8 
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Prior consultation before granting an authorisation
Article 9 
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Communication of changes
Article 10 
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Communication of withdrawal of authorisation
Article 11 
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Communication of the annual report
Article 12 
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Quantitative content of the annual report
Article 13 
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Qualitative content of the annual report
Article 14 
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Description of the risks assumed by the special purpose vehicle
Article 15 
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Information on debt instruments issued or other financing mechanism entered into
Article 16 
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Means for reporting
Article 17 
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Currency and units
Article 18 
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Entry into force
Article 19 
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ANNEX I

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ANNEX II
Special Purpose Vehicles reporting templatesSPV.01.01 — Content of the submission 

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SPV.01.02 — Basic information 

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SPV.02.01 — Balance sheet 

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SPV.02.02 — Off-Balance sheet 

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SPV.03.01 — Risks assumed 

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SPV.03.02 — Debt or other financing mechanism 

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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 

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SPV.01.02 — Basic information 

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SPV.02.01 — Balance sheet 

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SPV.02.02 — Off-Balance sheet 

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SPV.03.01 — Risks assumed 

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SPV.03.02 — Debt or other financing mechanism 

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