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.

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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.