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(b)

base the credit risk assessment referred to in point (a) on sufficient information, including the following: where available, audited accounts covering the two latest financial years; information of which it is aware at the time the credit risk assessment is carried out; information which has been obtained, where appropriate, from the project owner; and information which enables the crowdfunding service provider to carry out a reasonable credit risk assessment;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.