2.

In order to ensure a harmonised approach with respect to special purpose vehicles, the Commission shall adopt implementing measures laying down the following: the scope of authorisation; mandatory conditions to be included in all contracts issued; fit and proper requirements as referred to in Article 42 of the persons running the special purpose vehicle; fit and proper requirements for shareholders or members having a qualifying holding in the special purpose vehicle; sound administrative and accounting procedures, adequate internal control mechanisms and risk-management requirements; accounting, prudential and statistical information requirements; solvency requirements. Those measures, designed to amend non-essential elements of this Directive, inter alia, by supplementing it, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 301(3).

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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.