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The cumulative effect of the costs on the return shall show “anticipated spikes and fluctuations of the costs”; does that also apply to the ex-post disclosure of the cumulative effect of the costs on the return?

When applying for the authorisation as a CSP, what are the proofs of own funds that existing
undertakings can provide to the relevant authorising authority for the purpose of point (i) of
Article 12(2) of the ECSPR and Field 10 of the Annex to the Delegated Regulation
2022/2112?

Can a CSP hold a participation in a SPV?

When should an entity be considered as an SPV within the meaning of point (q) of Article 2(1)
of the ECSPR ?