ANNEX
Particulars referred to in Article 7 (2) 1. Financial fitness will be verified by means of an undertaking's annual accounts or, in the case of applicant undertakings unable to present annual accounts, a balance sheet. Detailed particulars must be provided, in particular on the following aspects: available funds, including the bank balance, pledged overdraft provisions and loans; funds and assets available as security; working capital; relevant costs, including purchase costs of payments to account for vehicles, land, buildings, installations and rolling stock; charges on an undertaking's assets. 2. In particular, an applicant is not financially fit if considerable arrears of taxes or social security are owed as a result of the undertaking's activity. 3. The authority may in particular require the submission of an audit report and suitable documents from a bank, public savings bank, accountant or auditor. These documents must include information concerning the matters referred to in paragraph 1. Particulars referred to in Article 8 (2) 1. Particulars of the nature and maintenance of rolling stock, in particular as regards safety standards. 2. Particulars of the qualifications of personnel responsible for safety and details of personnel training.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.